salary received in NRE account

Salary received is taxable. But interest received on NRE account is exempt.

https://abcaus.in/income-tax/exempt-salary-received-in-nre-account-not-taxable-on-receipt-basis.H T M L

I assumed the assessee as a resident.

assessee is a non resident during previous year bcoz he stayed less than 182 days in india...

If he stayed less than 182 days in the PY, then you have to look into the second basic condition, which states that the assessee has to stay in India for 60 days or more and he has stayed for a period of 365 days or more during 4 years preceding the relevant PY. If this condition is satisfied, then he is a resident.

salary from which company?