taxability of director's salary

Hi , 

go through the below Prov - for Taxation of Director salary 

Sec. 15 of Income tax Act, Income taxable under the head salaries only if there exists employer & employee relationship between the payer & payee. Sec. 2(13) of Companies Act – meaning of Director – Director as such are not employer or servant of the company . Sec. 56(2) of Income tax Act, specific Income chargeable under the head “Income from other sources “ include Director Fee .