India Moves to a Triennial KYC Regime for Directors

On December 31, 2025, the Ministry of Corporate Affairs (MCA) notified amendments to the Companies (Appointment and Qualification of Directors) Rules, 2014, significantly reducing the compliance burden on company directors by replacing annual KYC filing with a triennial intimation.

The director KYC framework was originally introduced in July 2018 through an amendment to the 2014 Rules and has undergone multiple changes since then. Notably, in 2019, the MCA permitted Director Identification Number (DIN) holders who had already filed e-form DIR-3 KYC to complete their KYC through a simple web-based verification service, with pre-filled data based on the records in the registry. This web-based DIR-3 KYC service, however, was not applicable to first-time filings or to cases involving updation of personal mobile number or email address.

Building on the existing framework, the latest amendment to the 2014 Rules introduces several key changes.

Here’s a quick overview of the new amendments:

• Effective Date: The Amendment Rules will come into force on March 31, 2026.

• KYC Intimation: The annual KYC filing requirement has been replaced with a simpler KYC intimation once every three years. As per the Amendment Rules, every individual holding a DIN as on March 31 of a financial year must file a KYC intimation in Form No. DIR-3 KYC Web on or before June 30 of the immediately following every third consecutive financial year.

Example: Under the existing framework, an individual holding a DIN as on March 31, 2025 was required to file KYC for FY 2024-25 on or before September 30, 2025 (with subsequent extensions permitting filing up to October 31, 2025). If the KYC has already been completed, the next filing (DIR-3 KYC Web) under the new regime would be due by June 30, 2028. If not filed, the DIN would stand deactivated and may be reactivated under the existing provisions until March 31, 2026 by filing the KYC form with a late fee of INR 5,000.

• Updation of Mobile Number, Email ID, and Residential Address: Where there is a change in the DIN holder’s personal mobile number, email address, or residential address, Form No. DIR-3 KYC Web must be filed within 30 days of such change, along with the applicable fee.

• One Form for Multiple Purposes – DIR-3 KYC Web: As mentioned earlier, e-form DIR-3 KYC was used for first-time filings or updation of details, while web form DIR-3 KYC Web was applicable for repeat filings without changes. The amendment replaces both forms with a single form, DIR-3 KYC Web, which may now be used for routine KYC compliance, updation of mobile number, email address or residential address, and reactivation of DIN.

Points to Note

• Updates to a DIN holder’s residential address, in addition to changes in mobile number and email address, require filing Form No. DIR-3 KYC Web.
• The fees applicable for such updates and for delayed filings remain unclear. Further clarity is expected through amendments to the Companies (Registration Offices and Fees) Rules, 2014, which currently continue to refer to both e-form DIR-3 KYC and web form DIR-3 KYC Web.