Sections 157, 158 and 159 of the Companies Act 2013: DIN Compliance and Penalties
Updated: 17 September 2026
Sections 157, 158 and 159 of the Companies Act, 2013 form part of the statutory framework governing the Director Identification Number (DIN). They deal respectively with the company's duty to report a director's DIN to the Registrar, the obligation to mention DIN in statutory filings that refer to a director, and the penalty for specified defaults relating to directors and DIN.
What is a Director Identification Number?
A Director Identification Number, commonly called DIN, is the identification number allotted under the Companies Act framework to an individual who intends to be appointed, or is required to be identified, as a director. Sections 153 to 159 deal with the application, allotment, use, intimation and related compliance concerning DIN.
Section 156 requires an existing director to intimate the DIN to the company or companies in which the person is a director. Section 157 then places the corresponding reporting obligation on the company.
Section 157 - Company to inform Director Identification Number to Registrar
Meaning: Section 157 requires every company to report the DIN of its directors to the Registrar after receiving the intimation contemplated by Section 156.
Section 157(1): Every company must, within fifteen days of receiving the intimation under Section 156, furnish the DIN of all its directors to the Registrar or other specified officer or authority. The filing must be made in the prescribed form and manner and with the prescribed fee or additional fee, where applicable.
Section 157(2): If the company fails to furnish the DIN as required by sub-section (1), the company is liable to a penalty of Rs. 25,000 and, for a continuing failure, a further penalty of Rs. 100 for each day after the first day of default, subject to a maximum of Rs. 1,00,000. Every officer of the company who is in default is also liable to the penalty prescribed by the provision, including the continuing-default component subject to the statutory maximum.
The words referring to the time specified under Section 403 were omitted with effect from 7 May 2018. Section 157(2) was substituted by the Companies (Amendment) Act, 2019 with effect from 2 November 2018, moving the provision to the present monetary-penalty framework.
Prescribed MCA form
The Ministry of Corporate Affairs identifies Form DIR-3C for the company's intimation of DIN to the Registrar under Section 157 read with the Companies (Appointment and Qualification of Directors) Rules, 2014. The MCA instruction kit states that the company is to intimate the DIN of directors through DIR-3C after receiving the relevant intimation.
Section 158 - Obligation to indicate Director Identification Number
Meaning: Section 158 makes DIN an identifying reference in statutory filings concerning a director.
Where a person or company furnishes any return, information or particulars required under the Companies Act, 2013, the DIN must be mentioned if that return, information or those particulars relate to a director or contain a reference to a director.
The provision helps connect company filings with the correct director record and should be read together with the DIN provisions in Sections 153 to 157 and the applicable Companies (Appointment and Qualification of Directors) Rules, 2014.
Section 159 - Penalty for default of certain provisions
The present heading of Section 159 is "Penalty for default of certain provisions." The section was substituted with effect from 2 November 2018.
If an individual or a director of a company defaults in complying with Section 152, Section 155 or Section 156, that individual or director is liable to a penalty which may extend to Rs. 50,000. Where the default continues, a further penalty which may extend to Rs. 500 for each day after the first day of continuing default may also apply.
Practical compliance under Sections 157 and 158
For Section 157 compliance, a company should verify the DIN information received from the director, ensure that the relevant DIN is correctly associated with the company, and use the applicable MCA filing service. The MCA's DIR-3C instruction material also sets out filing checks relating to the company's status, signatory credentials, Digital Signature Certificate and DIN or PAN details.
For Section 158 compliance, returns and other statutory information containing a reference to a director should be reviewed before filing so that the correct DIN is quoted wherever the Act requires it.
Sections 157, 158 and 159 at a glance
| Section | Subject | Main requirement | Consequence or relevance |
|---|---|---|---|
| 157 | Company to inform DIN to Registrar | Company furnishes directors' DIN to the Registrar within 15 days after receipt of Section 156 intimation. | Section 157(2) prescribes monetary penalties for company default and officers in default. |
| 158 | Obligation to indicate DIN | DIN must be mentioned in statutory returns, information or particulars that relate to or refer to a director. | Ensures consistent identification of directors in filings under the Act. |
| 159 | Penalty for default of certain provisions | Applies to default by an individual or director under Sections 152, 155 and 156. | Penalty may extend to Rs. 50,000, plus up to Rs. 500 per day for continuing default. |
Official legal resources
For filing or professional use, check the current text of the Companies Act, 2013, the applicable rules, notifications and the latest MCA form instructions. Official resources are linked in the sidebar for convenient verification.
This article is intended for general legal information. Statutory provisions, rules, forms, fees and MCA filing requirements may be amended. Verify the current law and filing requirements before acting on a particular matter.