Treatment of income tax refund u/s 198 of companies act

Hai all, The query is regarding treatment of income tax refund for computation of profits u/s 198 of the companies act 2013, Can the amount of Income tax refund (along with interest) be deducted from profits while calculating profit under section 198...? under what circumstances can Directors remuneration be deducted from profits....?? Can the whole amount of profits from sale of fixed assets be deducted while calculating profit u/s 198...?? Kindly clarify. Thanks and Regards Vignesh P