Transferring money to nre account

Hi, 
I really would appreciate any expert help. 

I currently stay in India. My friend and I had a working business (in Dubai) , but I never had any income coming to me from that for the past 12 years. Now after an agreement between my friend and I, he is willing to buy out the business and let me have 50 Million Dollars. 
-

Now i know, if he transfers it to my regular Savings account in India, it will be taxed about 45% as gift tax and I really don't want that. 

Can I go outside India for a year, become an NRI and then Open an NRE account and get the money transfered to my NRE Account to avoid tax ? Is there any limit to crediting money into my NRE account ? 

After transfering the money to my NRE account, I'm willing to pay tax on the interest that gets generated of it. 

Please help