Section 158 of Companies Act 2013: Why Mentioning DIN Is Not Optional
If you’ve ever filed an MCA form and seen an error saying “DIN not mentioned,” you already know how frustrating that moment can be.
But the Companies Act doesn’t work on assumptions.
That’s exactly why Section 158 of the Companies Act 2013 exists.
This section looks small, almost harmless—but in practice, it is one of the most strictly enforced DIN-related provisions. I’ve personally seen ROC notices, penalties, and even adjudication orders passed just because DIN was missing in a filing.
So let’s understand Section 158 calmly, practically, and in a very human way—no heavy legal language, no fear-mongering.
What Is Section 158 of Companies Act 2013?
In simple words, section 158 of companies act 2013 says:
👉 Any company or person filing a return, information, or particulars with the Government
👉 must mention the Director Identification Number (DIN)
👉 if the document relates to or refers to a director
That’s it.
This section creates a mandatory obligation to quote DIN wherever a director is involved.
The official heading itself makes it clear:
Obligation to indicate Director Identification Number
Why Was Section 158 Introduced?
DIN was introduced to:
- uniquely identify directors
- prevent fake or duplicate identities
- track directorships across companies
But if DIN is not mentioned in filings, the entire purpose fails.
So the law made it crystal clear:
No DIN = Non-compliance
That’s why Section 158 is a key requirement for individuals and companies to indicate the Director Identification Number (DIN).
Who Must Comply With Section 158?
This is where many people get confused.
Section 158 applies to:
- companies
- directors
- professionals filing forms on behalf of companies
In short:
Every person or company, while furnishing any return, information or particulars, must comply—if a director is mentioned.
When Is DIN Mandatory Under Section 158?
DIN must be mentioned when:
- a director’s name appears in a form
- a return relates to appointment, resignation, or role of director
- any information refers to a director
Examples include:
- appointment of director
- resignation of director
- annual returns
- KYC filings
- disclosures mentioning directors
If the document mentions a director, DIN must be mentioned. No exceptions.
What Happens If DIN Is Not Mentioned?
This is where Section 158 becomes serious.
If DIN is missing:
- the filing is treated as non-compliant
- ROC can issue notice
- penalties can be imposed
In many cases, this leads to:
ADJUDICATION ORDER PASSED BY ROC
(for example, ROC Goa, Daman & Diu and other jurisdictions)
These orders usually cite Section 158 read with penalty provisions.
Practical Example (Very Common)
Let’s take a real-life type situation.
- A company files an annual return
- Director’s name is mentioned
- But DIN column is left blank or incorrect
What happens?
- ROC system flags the filing
- Notice is issued
- Company and officer are asked to explain
- Penalty may be imposed
All because Section 158 was ignored.
Is This Director’s Responsibility or Company’s?
The honest answer: both.
- Director must ensure DIN is correctly used
- The company must ensure filings are accurate
That’s why Section 158 is drafted broadly:
Every person or company has the obligation.
You can’t escape liability by blaming each other.
Section 158 vs. Sections 156 & 157 (Quick Clarity)
People often confuse DIN-related sections.
Here’s a simple distinction:
- Section 156 → Director must intimate DIN to the company.
- Section 157: The Company must inform ROC of DIN
- Section 158 → DIN must be mentioned in every relevant filing
Think of Section 158 as the usage rule of DIN.
Why ROC Takes Section 158 Very Seriously
From ROC’s perspective:
- filings are legal records
- The director's identity must be clear
- accountability depends on DIN
That’s why even small mistakes under Section 158 can lead to adjudication.
Common Mistakes That Lead to Section 158 Violations
From practical experience, these are very common:
- leaving DIN field blank
- using incorrect DIN
- assuming DIN is optional
- copying old data without verification
- relying blindly on professionals without cross-check
Most penalties under Section 158 arise due to carelessness, not intention.
How to Stay Safe Under Section 158
Here are some simple, effective habits:
For Directors
- Always verify your DIN
- Ensure it’s correctly communicated
- Cross-check filings where your name appears
For Companies
- Maintain updated DIN records
- Verify DIN before every MCA filing
- Do not treat DIN as a formality
These small steps prevent big compliance trouble.
Is There Any Exception Under Section 158?
No.
If a document:
- relates to a director, or
- mentions a director
DIN must be mentioned.
There is no materiality threshold and no discretion.
Section 158 in One Simple Line
If you remember only one thing, remember this:
If a filing mentions a director, Section 158 of the Companies Act 2013 makes it mandatory to mention the DIN.
Quick Human-Friendly Summary
- Section 158 of Companies Act 2013 deals with DIN usage
- DIN must be mentioned in every return or information involving a director
- Applies to companies and individuals
- Missing DIN = non-compliance
- ROC regularly passes adjudication orders for violations
- Simple care avoids penalties
Final Thoughts (Real Talk)
Section 158 is not complicated.
DIN is the identity of a director in the corporate system.
If that identity is not clearly mentioned, the system treats it as a serious lapse.
If you’re a director or handle MCA filings, treat Section 158 of the Companies Act 2013 with respect—it saves you from unnecessary notices, penalties, and explanations.
And if you’ve received an ROC notice or want to ensure clean DIN compliance across filings, expert guidance can help you resolve issues quickly and correctly.
For professional support on DIN compliance, ROC adjudication matters, and Companies Act filings, visit callmyca.com.
