as per my view in case of private company only:-
INDEPENDENT
There is no defination of the word independen dirctor under companies act, in general term, the Independent means the person who is not full time basis in the company, that type of person visit in the company on due course of business. in case of private company where the directors are normly full time basis so we can not select the independent. further the form 32 is also not permittedd to selct it.
PROFESSIONAL
The professional word is also not define in the Companies Act, there fore we derive general meaing, a person who is perfect in his work, he is a professional, that means it is not compulsory that that person possess any professional qualification, for exmple if a shopkeeper sells his goods he is also be a professional. So we normlly select Professional Category in Form 32 and Form 32 is also allow this
PROMOTER:
The slection of promoter only at the time of incorporation of company when we file form 32 because that particular person should also connected for formation in case of private company, although the expression is mentioned in companies act under section 62 (2), but here there is no relevant of such expression,
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