Directors are not employee of the company except whole time and managing director. While considering remunaration for the director for the sitting fees, it is purly for the technical assistance to the company. So TDS would be charge on the sitting but not as salary.
A director is also a manager under the provisions of the Companies Act, 1956. He is therefore, technical personnel. Hence, any payment other than payment of directors’ remuneration to such director (may be it a sitting fees or any other sum) shall be required to be taken into consideration for TDS purpose u/s.194J. Directors’ remuneration is subject to TDS u/s.192.
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