Companies act 2013 query urgent

Our co.gives directors remuneration to one of its director Rs.300000 per month. Every month entry of directors remuneration is made but the amount is actually not given to the director and transferred to directors current account.
And the director transfers app.Rs.200000 per month to the company and trandferred to current account...
What are the implication of the same as per companies act 2013 as director doesnt withdraw remuneration amount and even gives amount as loan to the company????????