In a Pvt Ltd Company, there are 3 directors vise A, B, & C. A & B have their PAN base DIN but B has not filed his DIN 4. Consequently his DIN is not PAN base. All the e-returns or e-forms are filed under the digital signature of A & B. C has not DCS.
Is it mandatory to file DIN 4 for C ? What are the Consequences for non filing of DIN 4 for PAN ?