The change follows a review of Rule 12A of the Companies (Appointment & Qualification of Directors) Rules, 2014, based on recommendations of the High Level Committee on Non-Financial Regulatory Reforms and suggestions received from stakeholders, the ministry said in a release.
The amended rules were notified on December 31, 2025, and will come into effect from March 31, 2026.
Under the revised framework, directors will be required to submit an abridged KYC intimation once every three years, replacing the existing annual KYC filing requirement.
The ministry said a revised KYC form has been introduced, which can be used not only for KYC compliance but also for updating mobile numbers, email addresses and residential addresses, as well as for reactivation of the Director Identification Number (DIN).
Verification through a digital signature by the DIN holder or director and certification by a professional will be mandatory only if the KYC form is submitted for updating the mobile number, email address or residential address, it said.
The amendment is aimed at providing significant ease of compliance to directors across all companies.
All directors who have completed their KYC requirements to date are covered under the new provisions, and their next KYC filing will be due by June 30, 2028, according to the ministry.
Directors who have not submitted their KYC forms so far may continue to get their DINs reactivated as per existing provisions until March 31, 2026, it added.
