Resident Indian Income Earned From Abroad

Hi Experts,

I have some query regarding Tax applicable on foreign income. One of my Indian Friends has gone abroad on 05th Feb 2023 and will return on 31st August 2023. So he is still basically resident Indian.He went abroad on job and was receiving UAE Dirham. I want to know Taxation impact on following scenerios ; - 

1. In case my friend directly transferes 10000 Dirham from abroad directly into his Savings Account in India.

2. In case my friend first gets these Dirhams transfered to someone else NRI Account and that person then transferes the amount from his NRI Account to my friends Savings Account.

With Regards,
Manik