Tax on foreign transaction

Sir i am Smit , my friend from USA wants to do FDI in india so which sector is good for investment in India? he wants to transfer 10MUS$ in my account but due to RBI monetary restriction his HSBC bank in USA have refuse to transfer his 10mUS$ in my account in S.B.I, so he created to my online account in his HSBC BANK USA , he transfer his 10MUS$ money from his HSBC bank regular account into My HSBC bank online account now his bank (HSBC) says that i will transfer this money from my online account at HSBC bank into my regular saving account in SBi through online way. So sir is this transaction is legal in India, as per Income tax laws and banking laws ,if it is legal what percentages of TAX will be levy on this transaction by Income tax department ? Note- Sir i am Indian citizen not NRI and my friend is USA citizen, I have a regular saving account in SBI bank. If this transaction is done then any criminal case registrar against me under Money laundering/ benami transaction act by GOVT.? NRE/NRO account is mandatory for this transaction of my friend in SBi bank?