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<h1>Director remuneration requires company approval and government sanction for payments exceeding statutory limits to ensure compliance.</h1> Remuneration for directors must be set by the articles or by company resolution (special resolution if required); fees for board or committee attendance are permissible; whole time or managing directors may receive monthly payments, a specified percentage of net profits, or both subject to statutory aggregate limits and Central Government approval; non executive directors may be paid periodic sums or commission under special resolution within prescribed profit linked caps; net profits are computed under section 198; excess or unsanctioned payments must be refunded and held in trust for the company.