Mandatory provision of including din or membership number

Mandatory Provision of Including DIN or Membership Number for filing correspondence and documents in Physical or electronic form

By 

CS D HEM SENTHIL RAJ AND CS K VINOTH

As per the provisions of Section 398 of the Companies Act, 2013 read with rule number 7 of Companies (Registration Offices and Fees) Rules, 2014 any correspondences or documents to be filed by any person shall contain:

1. Name
2. Designation
3. Address
4. Membership Number or Director Identification Number.

 as the case may be, of the person signing such document.

 Note:

Any correspondence or documents filed, merely with signature and writing authorised signatory shall not be acceptable and taken into record by the department unless otherwise the documents or correspondence includes the above mentioned details.

Implication of the Section:

1. Extract of the Resolution filed with the MCA should contain the Membership Number of the Company Secretary or DIN of the Director as the case may be. However, it is not necessary to include the address of the Company Secretary or Director since the documents signed by the Company Secretary or Director is made in letter head of the Company.

2. In case of extract filed by the CEO or CFO of the company who is not having any professional qualification, it is advisable to quote their PAN as a sign of good corporate governance, however the Act read with rules does not mandate the same.

3. Where ever the name of the Director or KMP is used in any documents, it is necessary to include their DIN or membership number as the case may be.