DIR – 8 (Non Disqualification u/s 164(2)

Every Company required to obtain DIR – 8 (Non Disqualification u/s 164(2)) from every director for each financial year before finalization of Auditor Report.  Section 164(2) talks for Intimation in Form DIR-8 at the time of appointment or re-appointment as Director. But as per 143(3) (g): The auditor’s report shall state whether any director is disqualified or not from being appointed as a director under subsection (2) of section 164 of Companies Act, 2013. Companies Act, 1956: This provision is similar to Section 227 (3) (f) of Companies Act, 1956 and Section 274 of Companies Act, 1956 doesn’t states anything about annual disclosure of non disqualification of Director but Companies takes annual disclosure because of Section 227(3) (f). It is clear that similar provisions was under Companies Act, 2013, therefore companies need to obtain DIR-8 every financial year form the Directors of the Company.






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