How to know whether a director is executive or not

The term 'Executive Director' is not defined in Companies Act 1956.  However, Rule 1.2(1)(l) of draft Rules published under Companies Act 2013 states that ED means a WTD as defined in Sec.2(94) of the Act.  Sec.2(94) of 2013 Act says WTD includes a director in the whole-time employment of the company.

Going by the legislative intent we can conclude that a director drawing remuneration from the company may be treated as director in whole-time employment of the company and hence he is an ED.

Hi

As per my views Director's Report of the company will give the details of directors in which we will give the details of directors. You can also check the same in notes to accounts of the Balance sheet  in which related party transaction will be given in which you will given the details of director remuneration.

The remuneration is not the only criteria for judging a director who is executive or not. 

Hi, you can also check from the resolutions passed for appointment of such directors.