Director & foreign directors

DEAR ALL SOME ONE DO HELP TO KNOW ABOUT THE BELOW GIVEN DETAILS

There are five directors in Private limited Idian company. named as A, B, C, D & E

A - INDIAN DIRECTOR - A IS GETTING SALARY OF THE COMPANY 

B- INDIAN SETTLED IN USA - NO SALARY YEAR END COMPANY IS PROVIDING SOME AMOUNT

C- INDIAN SETTLED IN USA-  NO SALARY YEAR END COMPANY IS PROVIDING SOME AMOUNT

D- INDIAN SETTLED IN USA- NO SALARY YEAR END COMPANY IS PROVIDING SOME AMOUNT

E- USA - NO SALARY YEAR END COMPANY IS PROVIDING SOME AMOUNT

1. As a accountant if i pay some amount out to those who are not getting salary, is it taxable ?

(B,C,D,E ARE NOT PROVIDING ANY SERVICE TO INDIAN COMPANY)

2. If yes, under which act and what is the rate of tax?

Kindly provide the information..