First Director

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Subscriber of MOA is deemed to the director of the company till the first director is appointed as per section 151. Then whether such person is required to hold DIN?
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after incorporation of company 

In case of incorporation of company, if no persons are appointed as directors of the company, then the promoters of the company will be considered as directors.

Yes, after incorporation they need to hold DIN  subject to minimum requirement of directors, If promoter does not hold any DIN at the time of incorporation, they can apply via SPICE+ (new incorporation form) up-to maximum 3 new DIN application can be made.

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