Income from UAE

Hello,

My mother is a senior citizen. 

This year she started some consulting service for a UAE based company. This is a UAE registered company.

She gets money credited into her India based savings bank account, directly from the company in Indian Rupees. This happens every month.

I would like to know if this must be treated as a regular salary for her and file her taxes accordingly.

OR if this must be considered as Schedule FSI: Details of Income accruing or arising outside India. 

Please let me know, appreciate it.

Thanks, Pradeep