MCA Replaces Annual Director KYC with Abridged KYC Once in Three Years

The Ministry of Corporate Affairs (MCA) has reviewed the existing annual KYC requirement applicable to directors under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014.

Key Change in Director KYC Requirement

With effect from 31 March 2026, the earlier requirement of annual KYC filing for directors has been replaced with a simpler KYC intimation once every three years. This change has been notified through amendments dated 31 December 2025.

Under the revised framework, directors will be required to submit an abridged KYC form once in three years instead of filing KYC annually.

Purpose and Use of the Revised KYC Form

The simplified KYC form may be used for:

- KYC compliance
- Updation of mobile number
- Updation of email address
- Updation of residential address
- Re-activation of Director Identification Number (DIN)

Verification through digital signature by the director and certification by a professional will be required only where the KYC form is submitted for updating mobile number, email address, or residential address.

Coverage and Transitional Provisions

All directors who have completed their KYC requirements up to the date of the amendment are covered under the revised provisions. For such directors, the next KYC filing will be due on or before 30 June 2028.

Directors who have not submitted their KYC forms so far may continue to get their DINs re-activated as per the existing provisions until 31 March 2026.

Official Notification

The amendment has been notified vide Gazette Notification No. G.S.R. 943(E) dated 31 December 2025
Link for access Notification: G.S.R. 943(E)

Frequently Asked Questions (FAQs)

Q. From which date is the revised KYC requirement applicable?

A. The revised KYC requirement will be applicable from 31 March 2026.

Q. How frequently is Director KYC required to be filed now?

A. Director KYC is required to be filed once every three years.

Q. What is the purpose of the revised KYC form?

A. The revised KYC form can be used for KYC compliance, updating contact details, residential address, and re-activation of DIN.

Q. Is digital signature and professional certification required in all cases?

A. No. These are required only when the KYC form is filed for updating mobile number, email address, or residential address.

Q. Who is covered under the revised provisions?

A. All directors who have completed KYC up to the date of amendment are covered.

Q. When is the next KYC due for directors who have already complied?

A. The next KYC filing will be due on or before 30 June 2028.

Q. What about directors who have not submitted KYC so far?

A. They may continue to get their DINs re-activated as per existing provisions until 31 March 2026.

Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.