Income from outside india for employment

One of my relative work abroad from last five years. He does not have NRI and NRE account in india. What ever he earns abroad he transfer to his SB account. He has not filled any Income tax return. He does not have any income from India. He does not even have income from other sourse other than income from SB account Interest. He doesnt even have the PAN. 

1. Does he needs to file the return?

2. Does he needs to open NRI or NRE account?

Replies (1)

1. Not mandatory, if interest income is BEL.

2. Convert the SB account to NRO... just intimate bank in writing alongwith a copy of PAN....

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