Hi,
if he just wants CPU then he can go for
Core i5 -> 10.5K
Gigabyte P55 UD2 -> 8K
DDR3 Ram 4G arnd 6-7K
GPU -> you will have to invest in it as intel onboard GPU sucks. (Not usre abt P55 board with onboard GPU anyway!)
So cheaper option would be HD4850 -> 6.5K
HD5750 -> 9-10K
GTX260 -> 10K
If he is planning to get a 5850/5870 3-4 mnths later he can go in for a cheaper GPU now like even HD4670 ( but will be too low from ur procy point of view)
PSU -> Glacial Power GA650 ->4-5K or Corsair VX450/550 (Ga 650 or Vx550 is better for 58XX n GT300 series(Higher is better))
A good core i5 rig ( procy + Mobo + Ram + PSU ) will cost you arnd 30K but is worth it!!

If you want Onboard GPU you have to go AMD way for decent onboard GPU and also if you want to take cabinet, LCD,speaker etc in 32K
AMD PIIX3 720BE ->6.5K PII 945 ->9K, 955 -> 10.7K or 965 with C3 stepping( not sure if available n cost!!)
Mobo -> Gigabyte GA-MA790GP-UD4H -> 8.5K or Asus M4A78-E -> 9K or Biostar TA790GX A3+ -> 6.5K
DDR3 Ram -> 6-7 K for 4GB (1333) Gskill
PSu -> same as above

I think if he wants play some intens games at high res, he should either get a cheaper PSU n invest in GPU now or get core i5 n save for better GPU.
wait for other suggestions also!