Section 194J is for Fees for professional or technical services.
(ba) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company.
Section-192 is for Salary
Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.
If we read both these sections together then it can be concluded that if the director of any company receives any consideration due to the employer-employee relationship with the company then the TDS needs to be deducted u/s 192. If he receives any sum in some other capacity, then TDS will be deducted @10% u/s 194(ba). This may include sitting fees, fees for attending meetings, professional remuneration, commission and brokerage.