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Hello Auditor

What is the role of the Director Identification Number (DIN)?

1. Unique Identification for Directors

  • DIN acts as a permanent and unique identifier for each director
  • It remains valid for a lifetime and is required for all companies the individual serves
  • Prevents duplication and helps maintain director-specific records

2. Mandatory for Appointment as Director

  • No person can be appointed as a director in any company without a valid DIN
  • It is a legal requirement under Section 153 of the Companies Act, 2013
  • DIN must be mentioned in all relevant company filings and returns

3. Tracks Director’s Involvement in Companies

  • Enables the MCA and government to track a director’s role across multiple companies
  • Helps monitor directorship in multiple entities and identify any conflicts of interest
  • Assists in corporate governance by identifying active and disqualified directors

4. Used in Statutory Filings and Documents

  • DIN must be quoted in all ROC filings, such as annual returns, director resignations, and board resolutions
  • It is used in SPICe+, DIR-3, DIR-6, and other forms submitted to the MCA
  • Ensures accountability and transparency in official company records

5. Required for Updates and Changes

  • Any change in a director’s particulars (e.g., name, address) must be updated through the DIN using Form DIR-6
  • DIN helps maintain a centralized and updated database of director information
  • Plays a key role in preventing fraudulent identities in corporate structures

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