Chapter XI - Appointment and Qualifications of Directors
Section 158
Section 158: obligation to quote the DIN
Any return, information or particulars furnished under the Act that relate to a director, or refer to one, must mention the director’s DIN.
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Need advice on Section 158?
This article is for general information. Refer to the Companies Act, 2013 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Every person or company, while furnishing any return, information or particulars as are required to be furnished under this Act, shall mention the Director Identification Number in such return, information or particulars in case such return, information or particulars relate to the director or contain any reference of any director.
Introduction
Section 158 makes the DIN the standard reference to a director in filings. It applies to every person or company furnishing a return, information or particulars under the Act, where the document relates to a director or contains any reference to one.
Key takeaways
Wide scope
Every person or company furnishing a return, information or particulars under the Act is covered.
Trigger
The document relates to a director or contains any reference to a director.
Consistent identifier
Quote the same DIN in every filing.
When the DIN must be quoted
Whenever a return, information or particulars required under the Act relate to a director or contain any reference to a director, the person or company furnishing them must mention the director’s DIN.
Who is covered
The duty applies to “every person or company”. It is not limited to the company; directors, professionals and others furnishing documents under the Act are also covered.
Practical preparation
Keep a register of DINs for all directors; check every Registrar filing, return and report for references to directors; insert the DIN wherever a director is named; check that it is consistent with the DIN records.
Practical checklist
Do
- Maintain an up-to-date DIN list for all directors.
- Cross-check DINs before filing.
Avoid
- Do not identify a director only by name in a filing under the Act.
Illustrative example
Hypothetical: annual filing
A company prepares a filing under the Act that lists its directors.
Identify
Note every place where a director is named.
Insert
Add each director’s DIN.
Verify
Check the DINs against the company’s records.
Outcome
- The filing complies with section 158.
Glossary
- Return
- A document required to be furnished under the Act, such as a filing with the Registrar.
- Particulars
- Details required to be furnished under the Act.
Frequently asked questions
Does section 158 apply only to companies?
No. It applies to every person or company furnishing a return, information or particulars under the Act.
When must the DIN appear?
Whenever the document relates to a director or contains any reference to a director.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026