Minimum and maximum directors, and the resident director rule (section 149)
Check before every year end
- Count current directors against the minimum for your company type.
- Check that at least one director met the 182-day stay in India.
- If a resignation will take you below the minimum, appoint a replacement first.
- File DIR-12 for every change within 30 days.
Common mistakes
- All directors living abroad in a startup with foreign founders.
- Letting the board fall below two in a private company after a resignation.
- Counting the 182 days from the calendar year instead of the financial year.
Not legal advice. This is a free explainer of the Companies Act 2013 and its rules; check the current text on India Code or MCA, or ask a company secretary.
Frequently asked questions
What is the minimum number of directors in a private company?
Two. A public company needs three and a one person company one.
What is the maximum number of directors?
Fifteen, or more with a special resolution.
What is a resident director?
A director who stayed in India for at least 182 days in the financial year; every company needs at least one.
Official sources
- India Code: official text of the Companies Act 2013 and CGST Act 2017
- Ministry of Corporate Affairs (MCA21 V3 filing portal)
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 27 Oct 2026.
Get free deadline reminders. Free: one short email every Wednesday listing the GST, TDS and ITR due dates coming up. Unsubscribe anytime.
Subscribe free on Gumroad (email only, no payment).
Or put every date in your calendar now: free India tax deadline calendar (Google Calendar, Outlook, phone; .ics + spreadsheet).
If you want a ready-made tool
Keep GST, TDS, ROC and payroll dates in one sheet so nothing slips: SME Compliance Calendar, Oct 2026–Mar 2027 (paid).
Unadhi Guides are free, independent explainers. Not an official government publication. We correct errors as soon as we find them: write to mininglife7@gmail.com.
Partner programme opening soon: join the free waitlist. Planned terms are 50% of each referred sale (75% once you have 5+ paying customers), single level, paid through Gumroad only from revenue received.