(1)The remuneration payable to the Directors of a company, including any managing or whole-time Director, shall be determined, in accordance with and subject to the provisions of section 198 and this section, either by the articles of the company, or by a resolution or, if the articles so require, by a special resolution, passed by the company in general meeting [and the remuneration payable to any such Director determined as aforesaid shall be inclusive of the remuneration payable to such Director for services rendered by him in any other capacity:Provided that any remuneration for services rendered by any such Director in any other capacity shall not be so included if-(a)the services rendered are of a professional nature, and(b)in the opinion of the Central Government, the Director possesses the requisite qualifications for the practice of the profession.]
