Taxability of Director Fees

Rendering of professional services by a non - executive director in his professional capacity does not amount to holding of office or place of profits. However if the  services are rendered on regular retainer basis, it would amount to holding of office or place of profit.

Under which head it would be taxable in the hands of director i.e. Other sources (Director Fees) or PGBP(Proffesional Fees)?

Also whether the Reimbursement of expenses incurred by the director for providing the financial service would be taxable in the hands of director?

Also whether the same provisions/principle applies if the director is a Non- Resident? whether there would be withholding of tax (TDS) on the above fees?