Director income tax query

Receipt of Directors sitting fees is Professional Income subject to 194J provisions

1. This has been a subject matter of debate in many cases. 
2. The nature of payment made to the director can be both salary and professional fees. 
3. If there exists an employer-employee relationship between the director and the company, then TDS is to be deducted u/s 192 and he will be considered as normal employee of the company. 
4. In addition to the above salary, sometimes directors are also paid commission, brokerage, sitting fees, etc. All these payments are made for special service rendered by the director on his professional capacity. All these services will be viewed as special knowledge acquired by such director and his specialized skill is utilized for the company's decision. From this angle whatever is paid will be charged as professional fee and TDS u/s 194J(ba) @ 10% will be deducted on payment above Rs. 30,000. 
5. So, to answer your question of whether to consider director as profession or employee depends on the contract of employment and service he is rendering to the company. His graduation does not matter as far as income tax is concerned. 
Please correct me if the above solution has an alternative view.