TDS on Directors Remuneration

For a director to be an employee there must be an empoyer-employee relationship between dir-co.

There must be a valid appointment letter as an employee of co. All statutory deduction as done for all employees like PF etc should have been deducted.

Normanlly directors are  not considered as an employee of d company.Even if tds is deducted u/s 192 in my opinion no benefit shall be avaliableu/s 10 as allowed to a valid employees of a  co.

Views of other members are also welcomed.

Correct me if i am wrong.

So if there is an Employer Employee Agreement between Dir-Co then sec 10 exemptions can be claimed?

however directors sitting fees will be subject to TDS under 192J