Exemption from Income Tax--Exemption in respect of salary income earned in US

Query

My client is employee of US based Company since long. He is doing Job in India (Work from Home) and earned Salary in USD, which is credited in US Bank Account. Subsequently, he has transferred the funds from US Bank account to NRE Bank Account operate in India for family maintenance. Further, he has also parked surplus funds in fixed deposits NRE and earned Interest on NRE Fixed deposit.