Taxability

With respect to the taxability of the salary income :

Facts of the case :

Mr X is a Employmen Pass holder in Singapore subsidiary of an India listed company.  At the time of applying the Employment Pass in Singapore the Company wants to relocate him and utilise his services in Singapore,  Due to some problems he is working from India office. Once in a month or quarter he visit Singapore and complete the audit and other works of Singapore Subsidiary.  He is drawing salary in SGD currency and filing Singapore tax return.

But as per the FEMA/IT act he is resident in India as he is staying in India for more than 182 days.

With respect to taxability of his Singapore salary :

Is this comes under salary tax (u/s 192 of the Income tax act) and allow all benefits like HRA/ basic exemption and toher benefits ? ot

Taxable as other income ? or

Can he avail the tax paid in Singapore ?

Please advise.

Prasad