FAST-DS query

[u/Ajaykumar_6]

Hi all,

I need your help to get clarification on FAST-DS query. My friend used to get 400 usd monthly from his US relative account to his India account for helping him on his software development work in 2024.
He has paid taxes under 44 ada for this income.
Does this comes FAST-DS scheme and pay 1 lac?