The Ministry of Corporate Affairs (MCA), vide notification dated 31 December 2025, has amended the rules governing Director Know Your Customer (KYC) compliance.
As per the amendment, directors shall be required to file Form DIR-3 KYC / DIR-3 KYC Web once every three consecutive financial years, in place of the earlier annual filing requirement. The amended provisions shall come into force with effect from 31 March 2026.
The KYC filing is required to be completed on or before 30 June of the immediately succeeding third consecutive financial year.
Directors who have already completed their KYC up to the date of the notification shall be required to file their next DIR-3 KYC by 30 June 2028.
It is further clarified that the obligation to intimate and update any change in personal particulars—including mobile number, email address, or residential address—within 30 days of such change shall continue to apply and shall operate independently of the three-year KYC filing cycle.
The amendment is aimed at rationalising compliance requirements while maintaining the accuracy and integrity of director information on MCA records.
