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DIN (Director Identification Number) is a distinct Identification Number which is allocated to an individual who is either the present director of the company or intends to be one in the future.
The DIN feature was initiated with the inclusion of section 266A -266G of Companies Amendment Act, 2006.
This feature not only helps in establishing the identity of the director but also aids in keeping a check on the track record of the director. Having a DIN is mandatory now and in case of any changes, the DIN holder needs to inform the same to the Central Government.
Laws concerning eForm DIR-6
Rule 12(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014 states that:- Rule 12(1):
Every individual who has been allotted a Director Identification Number under these rules shall, in the event of any change in his particulars as stated in Form DIR-3, intimate such change(s) to the Central Government within a period of thirty days of such change(s) in Form DIR-6 in the following manner, namely;-
The applicant shall download Form DIR-6 from the portal and fill in the relevant changes, attach copy of the proof of the changed particulars and verification in the Form DIR-7 all of which shall be scanned and submitted electronically
The form shall be digitally signed by a chartered accountant in practice or a company secretary in practice or a cost accountant in practice
The applicant shall submit the Form DIR-6
Key fields to be ensured in the E-Form
In case of Indian nationals, Income-tax Permanent Account Name (Income-tax PAN) is mandatory in all cases even if there is no change in Income-tax PAN. In such cases, director/designated partner details should be as per Income-tax PAN. In case the details like name/father’s name/DOB as per Income-tax PAN are incorrect, director/designated partner is advised to first correct the details in Income-tax PAN before filing this eForm.
Ensure that all particulars in the eForm are correct. However, if the contents specified in the eForm matches with already filled DIR-3/DIN details, then the application shall be marked as a potential duplicate and shall then be processed by DIN Cell. EForm shall be allowed to be resubmitted only once in case of processing under this.
If not identified as potential duplicate, DIN shall be auto approved by the system and will be sent to DIN cell for verification if verification is not passed, an email is sent to the director for correction of defects by filing eForm DIR-6.
In case eForm is filed for updating of income-tax PAN in respect of Disabled DIN, then status of DIN shall be changed to ‘Approved’ consequent upon approval of the E-Form.
Attachments necessary for filing in for change of DIN
The following attachments are mandatory to be filed in all cases:
Proof of change in particulars-Copy of verification by the director in Form No. DIR-7
Proof of Identity of director/ designated partner- In case of Indian nationals, Income-tax PAN is a mandatory requirement for proof of identity
In case of foreign nationals, passport is a mandatory requirement for proof of identity
Proof of residence of director/ designated partner-Address proofs like bank statements, electricity bill, telephone bill, utility bills etc. shall be attached. In case of Indian director/ designated partner, documents should not be older than 2 months from the date of filing of the eForm
In case of foreign director/ designated partner, address proof should not be older than 1 year from the date of filing of the eForm.
Copy of verification by the director/ designated partner is mandatory to attach if the eForm.
In case of proofs which are in languages other than Hindi/ English, the proofs should be translated in Hindi / English from professional translator carrying his details (name, signature, address) and seal.
Certification required for DIN
The eForm should be certified by a chartered accountant (in whole-time practice) or cost accountant (in whole-time practice) or company secretary (in whole-time practice) by digitally signing the eForm
Select the relevant category of the professional and whether he/ she are an associate or fellow
Enter valid membership number and certificate of practice number of the practicing professionals
The supporting documents attached shall be self-attested by the applicant
