#DIN

2 articles

MCA Amends DIR-3 KYC Rules: Annual Filing Replaced With Once-in-Three-Years Compliance

CS Deepa Nair CS · 1h

Company Law

MCA amends DIR-3 KYC via G.S.R. 943(E) dated 31.12.2025, effective 31.03.2026. Annual filing replaced with once-in-three-years cycle. Two forms merged into single DIR-3 KYC Web (OTP-based). 30-day update rule for changes. Next deadline: 30th June 2028.

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CBDT Circular 4/2026: New DIN Guidelines for Income Tax Communications — What Changes from April 2026

CA Vikram Mehta CA · 1d

Income Tax

CBDT Circular 4/2026 dated 31.03.2026 revises DIN guidelines for income tax communications. Section 292BA inserted by Finance Act 2026 cures DIN defects retrospectively from 01.10.2019. Key changes: flexible DIN placement, 5 exceptions with post-facto approval, 15-day upload mandate.