Workinig in India Office and Salary Income Receiving from Overseas

Dear Friends,

One of my cousin is joined in U.S. MNC in India. U.S. MNC is having an office at India, but no any Operations in India. Hence, U.S. company is paying Salary to the Indian employees bank account directly (Wire Transfer) from U.S. Bank.
So, what is the procedures to receiving this Salary Income? What about Income Tax implications for this?