My friend was getting a salary from USA, and he was staying in India and filing return properly in USA.

I believe he has to pay taxes in india also. In US he was paying around 30%+ taxes, how much he has to pay in India.

How we should do ? Did somebody can help me out for my friend ?

If the services were all performed in India and not at all performed in the U.S. then no U.S. tax should have been withheld. The income was not U.S. source income. He should file Form 1040NR and get a refund for all of the U.S. taxes withheld.