Taxability of income of freelancer

Hello all,

My query is

Mr. X is a freelancer who is a resident of India and earned consultancy income from Malaysia. Now, he needs to declare this income for payment of income tax.

My query is what are the possible tax saving options available to him if he declares and pays tax on that income in India. Also, which option will be more feasible from tax saving perspective to declare that income in Malaysia or India?

Requesting an early response..