Interest income on foreing bank accounts

Yes madam,
your view about taxability of global income is right, your client's global income will be taxed as he is resident in previous year.

Interest on NRE account is exemted u/s 10. If ur client is preparing its accounts on receipt basis then accured interest on FDR is taxable in the year in which it received in cash.
if he has paid tax in foreign country then it is to be seen that whether is India has any Tax treaty with that country. if yes than tax paid in foreign country will be deducted out of tax liabilty in India.
If there is no treaty with foreign country than tax benefit of tax paid in foreign country will be calulated as given u/sec 92..