Section 158 of the Companies Act, 2013
Section 158 of the Companies Act, 2013 deals with the obligation to mention Director Identification Number (DIN) in documents.
✅ Section 158 – Obligation to Indicate Director Identification Number
Key Provision:
Every person or company required to furnish any return, information, or particulars under the Companies Act related to a director must mention the Director Identification Number (DIN) of the director in such return or document.
🔍 In Simple Terms:
Whenever a company submits any form, return, or document to the Registrar of Companies (ROC) that includes information about a director, it must clearly mention the DIN of that director.
⚠️ Why it Matters:
DIN ensures authenticity and traceability of directors.
Helps the MCA (Ministry of Corporate Affairs) maintain a centralized record of all directors.
📌 Example:
If a company files Form DIR-12 (for appointment/resignation of directors), it must mention the DIN of the director involved, as per Section 158.
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