MCA amends e-form DIR-3-KYC and web-form DIR-3-KYC-WEB
MCA has notified the Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2022 w.e.f. 29th August 2022. e-form DIR-3-KYC and web-form DIR-3-KYC-WEB as per annexure to the Companies (Appointment and Qualification of Directors) Rules, 2014 has been substituted.
In case of Indian nationals, Income-tax Permanent Account Number (Income-tax PAN) is mandatory in all cases even if there is no change in Income-tax PAN. In such cases, director details should be as per Income-tax PAN. In case the details as per Income-tax PAN are incorrect, director/designated partner is advised to first correct the details in Income-tax PAN
Under the provisions of Section 447 read with section 448 and 449 of the Companies Act, 2013 punishment is provided for false statement / certificate and punishment for false evidence given in these KYC forms.
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- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained
