The directors stated that their service contracts were outside the scope of their board positions and therefore could not be covered by PAYE because they provided services outside the scope of a director of the company. In accordance with Article 197(4) of the Law on shares, the remuneration of the full-time director, paid in other capacities, is not part of the remuneration. The reservation provides that, where a director provides professional services, the remuneration paid for those services is not included in order to achieve the maximum remuneration of the directors in the event of insufficient profits. This shows that the entire director can provide professional services. In addition, remuneration paid by members of the company`s management in their professional capacity is not included in the Nomination and Remuneration Committee, as the Director is of the opinion that the Director has the qualification required to practise the profession. Section 200 of the Companies Act 2013 refers to professional qualifications for executive remuneration. The decisions of Setup Consultants Ltd. v. Union of India  61 Comp Cas 784 (Delhi), Ruby Mills Ltd.
v. Union of India  57 Comp Cas 193 (Bom) and R. Gac Electrodes Ltd. v. Union of India  52 Comp Cas 288 (Ker), on which the learned lawyer relied, supported the argument that the central government had acted beyond its competence by capping a ceiling of Rs 7,000 per year for the fee to be paid to a professional for services of a professional nature provided by a director, while expressing his view that the director in question had the qualifications required to practise the profession. The provisions of the Companies Act, the Income Tax Act and the GST Law have shown that the entire section talks about the role and controllability of the director`s income. Different provisions support the view that the entire director may be an advisor to the company and that the company is responsible for complying with the guidelines provided by various laws for the payment of remuneration to the director of its professional services. It had two directors; Both did not receive remuneration, but had consulting contracts These agreements meant that they received a fixed amount for a certain number of hours If the director is qualified, he can act as a consultant and has the right to declare his income below the head salary he received as a full-time director as a full-time director and to report his income from the board under the business and professional benefits section. .