Payment of consultancy fees to director

Kindly refer the provisions of section 197(4)(a) which is " Provided that any remuneration for services rendered by any such director in other capacity shall not be so included if -

(a) the services rendered are of a professional nature "

So in my opinion provisions of sec.197 wouldn't be attracted. But the provisions of section 188 would be attraced { refer 188(1)(d) - availing or rendering of any services i.e. it covers consultancy also}