DIN (Directors Identification Number) of a Foreign Director
December 22, 2016 by CS Samrish Bhanja
DIN of a Non Resident
DIN (Directors Identification Number) is a unique Identification Number allotted to an individual who is to be appointed as Director of a Company, upon making an application (in e-form DIR-3) pursuant to Section 153 and 154 of the Companies Act, 2013. DIN of the proposed Director is also a pre requisite for Company Incorporation in India.
When application is made for DIN of a Non Resident, some confusion always creeps in as to documents required and the mode of execution and authentication.
Few questions before we enlist the documents
Whether PAN is mandatory when applying for DIN of a Non Resident (NR)? As father’s name is mandatory for DIN, what if father’s name is not mentioned in the Passport? Do a NR need to provide any documentary proof for father’s name? What kind of documents acceptable towards address proof of a NR?
Documents required for DIN of a Non-Resident
We have summarised the requirements for DIN application (DIR-3) for a NR applicant.
1. PAN:PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department.PAN is mandatory to obtain new DIN for all Indian Nationals. It is not mandatory for foreign nationals. However, the same shall be mandatory in case the Non Resident is required to have PAN under Income Tax Act / Rules (of India), for example where the NR is in India for employment, etc.
2. Identity proof: Passport is a mandatory requirement for proof of identity for Foreign National. Notarised and Apostilled copy of the passport should be attached. Details entered should match exactly with the details of identity proof.
If the Non-resident is proposed to be appointed in an existing company, the Company secretary in full time employment / CEO / Managing Director/Director of the Indian company may certify the document. In this case it shall not be required to get the document Notarised or Apostilled.
3. Address proof like passport, or utility bills like electricity bill, telephone bill should be in the name of the applicant only and should not be older than 1 year (2 months for residents) from the date of filing of the eForm. Even this document needs to be Notarised and Apostilled.
4. Proof of father’s name is not required in the case of foreign nationals/NRIs.It is mandatory to enter either father’s first name or father’s last name. In case of single name for applicant orsingle name for father’s name, a declaration needs to be given in form DIR-3A as an attachment in e-form DIR-3.
Refer to Rule 9(4) of the Companies (Appointment and Qualification of Directors) Rules, 2014, for the format of DIR-3A: Companies (Appointment and Qualification of Directors) Rules, 2014
5. In case, the country selected is other than India, and you do not have PIN Code, enter ‘NA’. In case of foreign nationals, state can be mentioned in address/ city.
6. In case of proofs which are in languages other than Hindi / English, the proofs should be translated in Hindi / English from certified translator carrying his details (name, signature, address) and seal. In the case of foreign nationals, translation done by the notary of home country is also acceptable.
7. Applicant’s contact No., Email-ID, coloured passport size photograph, present address in India (if any).
8. Who will file DIR-3 on behalf of NR, do we have to get DSC (Digital Signature) of the NR?
E-form DIR-3 is required to be signed by the applicanti.e. the NR. Also, the application needs to be certified by either practicing professional or CS in whole time employment/ Director of the existing Company.