Director remuneration requires company approval and government sanction for payments exceeding statutory limits to ensure compliance. 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.