Crew member of foriegn ship

Hello member,

My brother Is a crew member of a foreign ship and has stayed in India for more than 182 day in the previous year 2018-19.

My query is:-

1). Whether the income he has earned from that foreign company is taxable?

2). If he has paid any tax on that foreign income in that country will that be deductible from Indian tax payable?

please explain under both DTAA applicable or not.