Interest received on NRE ACCOUNT

Interest received in NREaacount is exempt from tax.
As per section 10(4)(ii) of the Act, the NRE interest is exempt from tax for those who are treated as a ‘Person Resident Outside India (PROI) as per the Foreign Exchange Management Act, 1999 (FEMA) or if the person is permitted to continue holding such an account by the RBI

If he is tagging NRI Status , it's excluded for tax computation