Dtaa under section 90 of income tax act 1961

One of My Clients have been in Germany from Jan 2016 to date. He recieved his salary in Germany but not remitted his money to India. Please do correct me if i am wrong anywhere in my contentions.

1. He is a Resident in India as he was in india for more than 182 days during the F.Y 2015-16.
2. He is liable to pay tax on the salary he recieved outside India.
3. He is entitled to get deduction (for the Tax he paid in Germany) under section 90 of the Income Tax Act 1961 (as there is a treaty between India and Germany)

Please do remember he is still living in Germany.