Tax on Income Earned Abroad?

First you have to find out his residential status.

As he is working in other country then only one condition of 182 days or more will apply. He does not satisfy this condition so he will be non resident.

Now he is just transfering the amount in India. The amount neither accrued in India nor received so it will not be taxable in India.

IF THE PERSON EMPLOYED IN NEW ZEALAND IS A INDIAN CITIZEN(ORDINARY RESIDENT ) THEN HIS INDIAN AS WELL AS FOREIGN INCOME WOULD BE TAXABLE IN INDIA .

BUT IF HE IS A FOREIGN CITIZEN(NON RESIDENT) THEN THE AMOUNT WONT BE TAXABLE BECAUSE AS PER THE INCOME TAX ACT WE LEVY TAX ONLY IF THE AMOUNT WAS RECIEVED IN INDIA BUT IF THE AMOUNT WAS REMITTED TO INDIA THEN IT WON'T BE TAXABLE (RECIEPT V/S REMITTANCE) 

Dear Prateek,

In case of Indian Citizen who is out of India for employment then we consider only one consition out of 2 basic conditions. The condition is "whether a person is in India for 182 days or more. As he will be employed in New Zealand then its obvious that he will not be in India for that duration. Hence, he will be non resident (I have consider his employment tenure in New Zealand more than 6 months) . As he is just remmitting the amount in India so he will not be taxed in India.