The MCA has replaced the annual KYC requirement for directors with a simpler KYC intimation once in every three years, changing how companies should plan director compliance from 31 March 2026 onward.
What changed
- The annual KYC requirement under rule 12A has been replaced with once-in-three-years KYC intimation.
- The amendment was notified on 31 December 2025 and is effective from 31 March 2026.
- The revised KYC form can be used for KYC compliance, contact updates, address updates, and DIN re-activation.
- Directors already compliant till date will next need to file by 30 June 2028.
What companies should do now
- Update internal director compliance calendars.
- Check which directors still need KYC completion before 31 March 2026.
- Standardise director mobile, email, and address records.
- Keep digital signature availability ready for any required updates.
For groups managing multiple directors or entities, this is a good moment to reset annual secretarial calendars and avoid unnecessary follow-up cycles.
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