Directors often take fee for attending Board of director’s meeting. This is considered as part of the salary in income tax laws of various countries. The rate is charged @ 20 {1bb28fb76c3d282be6cfd0391ccf1d9529baae691cd895e2d45215811b51644c} of the directorship fee, which is adjustable against normal tax liability.
If the director is not a working employee or director of the company, still the said amount shall be treated as salary income.