Company Law : MCA has revised the Director KYC framework, requiring DIR-3 KYC (Web) only once every three financial years. The changes reduce co...
Company Law : Section 158 makes quoting Director Identification Number (DIN) mandatory in statutory filings. Non-compliance can lead to substant...
Company Law : The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 ar...
Company Law : Registrar of Companies clarified that Section 155 absolutely prohibits holding more than one DIN. Penalties were imposed even thou...
Company Law : Holding more than one DIN is treated as a continuing default under law. Even genuine mistakes attract penalties, though early corr...
Company Law : The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory ...
Company Law : Applying for a Director Identification Number (DIN) is a crucial step for individuals aspiring to become directors in Indian compa...
Company Law : DINs eligible to be de-flagged on expiry of the period of disqualification are in the process of verification. Necessary action sh...
Company Law : BJP professional cell, Mumbai has requested FM that The KYC for DIN Of Director should be once in 5 years or linked to be Aadhar e...
Company Law : MCA Removed ‘present Residential Address’ of Directors, KMP and Designated Partners (DPs) Till 18.08.2020, With the he...
Goods and Services Tax : While noting the delay in filing the writ petition, the Court entertained the challenge because the assessment orders lacked a DIN...
Goods and Services Tax : The Andhra Pradesh High Court held that a GST assessment order without a DIN number is invalid and non-est. The matter was remande...
Goods and Services Tax : The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference n...
Income Tax : The court examined whether assessment orders could survive when DRP directions lacked a DIN. It held that such directions were inv...
Corporate Law : The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set as...
Company Law : ROC Mumbai imposed a penalty after finding that an individual held two Director Identification Numbers in violation of Section 155...
Company Law : ROC Pune held that possession of more than one Director Identification Number constitutes a violation of Section 155 of the Compan...
Company Law : The ROC Kolkata held that possessing more than one Director Identification Number violates Section 155 of the Companies Act, attra...
Company Law : ROC Mumbai imposed a penalty under Section 159 after a director was found holding two DINs simultaneously in violation of Section ...
Company Law : The ROC Mumbai penalized an individual for possessing two Director Identification Numbers contrary to Section 155 of the Companies...
The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set aside the consequential orders.
The adjudicating authority held that omission of DIN details in statutory filings violates disclosure norms. A monetary penalty was imposed on the defaulting director under the Companies Act.
The court set aside a rectification order passed without a DIN and beyond the statutory time limit. The ruling underscores that non-compliance with CBDT DIN rules renders such orders invalid.
This guide explains the legal and procedural steps foreign nationals must follow to obtain a DIN and be lawfully appointed as directors, including board approvals, digital filings, and regulatory clearances.
The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory strike-off provisions. The key takeaway is that enforcement relies on existing legal mechanisms.
A company and its director were penalised for failing to mention directors’ DINs in financial statements, highlighting the importance of accurate statutory disclosures under Section 158.
Explains why DIN applications now require a proposed directorship and board resolution. Key takeaway: independent DIN applications are no longer permitted.
ITAT Chennai ruled that an assessment order issued without a Document Identification Number violates CBDT Circular No. 19/2019 and is invalid. Tribunal held that non-compliance with circular’s mandate cannot be cured by later communication of DIN. Orders lacking DIN are deemed never to have been issued.
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rulings, creating uncertainty over DIN compliance.
