Professional fees for directors & clarification on set 44 ad

Hi,

Pl help me in the following queries.

1. Can a Pvt Ltd Company have a technical advisor as a Directory & Pay Professional Fees to a for his technical consultation. Note that, the company is not paying any monthly salaries.

If the answer to the question is 'Yes' - then is there any limitation for such fees?

2. I read about the recent inclusion of Sec 44 ada - My question here is, can the above induvidual who gets professional fees from a company for technical consultation employ this section for calculation of incomes based on presumptive taxation since 'tech consultant' are eligible for using this option.