Txblty of funds trnsferd frm abroad into salary a/c in india

Hi one of my friend was in UK.

He earned about 29Lacs in FY 2012-13 and transferred it into his old Salary a/c with Axis Bank in India.

Now he wants to file his IT Return for the previos FY.

Could any one please let me know about the tax implications.

Please Note: He is a resident and ordinarily resident in India during FY 12-13