Tax deducted in India and Malaysia

1. He has to file ITR 2.

2. He need to offer aggregate income including salary of Malaysia firm in his ITR.

3 He can claim the refund of tax paid to Malaysian authority in his ITR, 

4. You will be required to submit Form 67 to claim credit of foreign tax paid in a country or specified territory outside India, before filing ITR.

Thank you so much sir. Actually he received his pay under Technical fees under Section 109B of Malaysia  Income Tax Act 1967 with Withholding Tax Rate of 10%. Does Malaysia income need to be shown under Salary or Business income? If business income need to File ITR 3 or ITR 4?

Under PGBP head. File ITR 3.

Thank you so much sir, but tax payable amount will a raise right while filling ITR 3 after adding receipts from Malaysia company as PGBP head? Does he need to pay tax on it in India?

You can file the return with the income declared under PGBP, and can claim credit of the tax paid in Malaysia. File form 67 along with ITR.