Section 314 is applicable to private company also.
As per your queries, Mr. A and Mrs. B is a director of a company at a remuneration of Rs. 50,000 each, and your company want to increase remuneration up to Rs. 1,00,000, your company can increase remuneration without any restriction, because remuneration clause of the Companies Act, 1956 is not applicable to private company, unless your article impose restrictions. Section 314 is not applied to such increase.
In your third case, appointment of Mr. C as CEO relatives of Mr.A and Mrs. B cover under section 314. In this case you comply the procedure of section 314.
As you says in your first reply that Mr. C who is as CEO appointed as Director at Rs. 50, 000. In this case there is no increase in remuneration of director, it is increase in remuneration of CEO not Director, because u appoint him as Director at Rs. 50,000. Your company appoint Mr. C as director subject to new terms and conditions. In future if your company increase remuneration of Mr. C over Rs. 50,000, then such increase will be increase in remuneration of director.
Cs Ajay Mishra