Taxation on salary from bangladesh

If your friend has lived in India for  182 or more days in a financial year, then only he will be considered a resident of India under the Income Tax Act. In that case income, earned abroad, will be taxable in India.

Since he has stayed less than 182 days his income outside India is not taxed.

Thank you Sir.

Should he file IT return (ITR2) only for income in India?

Thanks in advance. 

He has to file ITR2 as salaried individuals earning exempted income of more than Rs 5000 cannot use ITR1 and are required to file ITR 2. Also ITR form 2 cannot be used by individuals earning from business and profession

Hence in your case ITR 2 will be filed as exempt income.