Income from UAE

It is income accrued in India, should be declared as consultation fees under head PGBP.

Thanks Sabyasachi for your response. 

The income is related to the consulting service. The amount is about 1.5 lacks per month. 

It's paid directly by the company in Indian Rupees into her savings account.

Thanks and appreciate your help.

Pradeep. 

If she received such consulting fees under an employment contract, in that case you can consider it as salary income otherwise it will be treated as PGBP income and as she received it directly in their saving bank account maintained in india, it will be taxable in her hand in india.