Place of profit under section 314

Just read sub section (3) of this section 314 of the Companies Act, 1956. It says what is teh meaning of 'office or place of profit under the company'. For your convenience, it is as follows:

"(3) Any office or place shall be deemed to be an office or place of profit under the company within the meaning of this section -
  

(a) in case the office or place is held by a director, if the director holding it obtains from the company anything] by way of remuneration over and above the remuneration to which he is entitled as such director, whether as salary, fees, commission, perquisites, the right to occupy free of rent any premises as a place of residence, or otherwise;
  

  (b) in case the office or place is held by an individual other than a director or by any firm, private company or other body corporate, if the individual, firm, private company or body corporate holding it obtains from the company anything] by way of remuneration whether as salary, fees, commission, perquisites, the right to occupy free of rent any premises as a place of residence, or otherwise.