Salary from singapore

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My frined drwan salary from Sinagpore company for employemnt excercised in sinagpore for Oct to Dec 13 and filed return there. In understand that his salary as a resident of India is not taxable in India. If taxable in India, then what about salary for the month of Jan to March 14 as There is calender year system in sinagpore. and what amount is available for tax paid in Singapore Pls comment. 

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if he is resident in the previous year the world income will be taxable otherwise only Indian income will be liable to tax in India

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