As per proviso to section 152(3) of the Companies Act, 2013 no company shall appoint or re-appoint any individual as director of the company unless he has been allotted a Director Identification Number (DIN) under section 154 or such other identification number as the Central Government may prescribe.
Section 152(3) provides that every individual, intending to be appointed as director of a company shall make an application for allotment of DIN to the Central Government (Powers delegated to the Regional Director, Noida) in the prescribed e-Form DIR-3 Therefore, before submission of e-Form RUN for reservation of name, all the directors of the proposed company must ensure that they are having valid PAN based DIN and if they are not having DIN, or if it is not PAN based, they should obtain DIN or make modification in the existing DIN if any, before taking further action. However, instead of applying and obtaining separate DIN, it may also be applied simultaneously with the Form SPICe-32. However, such
other identification number may also be prescribed by the Central Government, as per the Companies (Amendment) Act, 2017.
Specific care should be taken that pursuant to the provisions of section 155 of the Companies Act, 2013 a person cannot have more than one DIN, therefore, a DIN once obtained shall serve the requirement for all the companies in which he/she is director or intended to be a director.