Non executive director - tax implications

Your query is not very clear.  However, as I understand, your friend is getting monthly salary as a director.  In such case it is to be taxed under the head 'Income from Salary' in income tax return.  It has nothing to do with designation shown in company law records.

As regards company law, a director who is in whole time employment of the company is treated as Whole Time Director or Executive Director.  A director who is not in whole time employment and not getting any remuneration by way of salary is usually treated as non-executive director.  Such directors only get sitting fee, but may also be paid commission.

Thank you sir for taking time out to answer. So from what you are saying, I gather that my friend has to fill the standard ITR 1 or 2.  He need not consider ITR 3 and above? (Eventhough he has a registered DIN Number) Is that correct? Have I understood you correctly?

Thanks