MCA

DIN allotment to be only at the time of appointment as directors-MCA to modify DIN allotment process.

DIN allotment to be only at the time of appointment as directors-MCA to modify DIN allotment process. 

MCA  is all set to reengineer the process of allotment of DIN by allotting DIN to individuals only at the time of their appointment as Directors (If they do NOT possess a DIN) in companies. 

DIR-3 (Application for Director Identification Number) would be applicable for the allotment of DIN to individuals in respect of existing companies only and shall be filed by the existing company in which the proposed Director is to be appointed. Further, DINs to the proposed first Directors in respect of new companies would be mandatorily required to be applied for in SPICe forms (subject to a ceiling of 3 new DINs) only.

It is also proposed to modify DIR-3 to permit allotment of upto 2 new DINs (since SPICe provides for upto 3 new DINs) only in respect of ‘Producer Companies’. A separate notification would be issued for the same and stakeholders may plan accordingly.

Share

Recent Posts

  • Income Tax

Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme

ITAT allows exemption u/s 54 allowed despite failure to deposit the amount in Capital Gains Accounts Scheme and new asset…

3 hours ago
  • Income Tax

No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet

Addition cannot be made in the hands of the assessee solely on the basis of uncorroborated loose-sheet - ITAT In…

9 hours ago
  • Income Tax

Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs

ITAT dismisses claim of Leave Encashment exemption u/s 10(10AA)(ii) beyond Rs. 3 lakhs In a recent judgment, ITAT Ahmedabad has…

15 hours ago
  • Income Tax

AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT

Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…

1 day ago
  • Income Tax

Shareholders can’t be taxed for income from properties owned by the company – HC

Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…

1 day ago
  • Income Tax

Jurisdictional error in reassessment approval can’t be shielded by the law of limitation

When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…

1 day ago