On Debian and derivatives, the package you’re looking for is gcc-arm-none-eabi:

apt install gcc-arm-none-eabi

To find this out yourself in future, install apt-file, update your indexes and use it to search for commands:

apt install apt-file
apt-file update
apt-file search bin/arm-none-eabi-gcc

In Eclipse -> Preferences -> C / C++ -> Build -> Build Variables:

Create 1 variable named GCC_EABI, type= Directory, value= /usr/local/gcc-arm-none-eabi-4_9-2014q4/bin

In Eclipse -> Preferences -> C / C++ -> Build -> Environment:

Add -> Name = PATH , value = ${GCC_EABI}

I found the solution based on the discussion available at https://unix.stackexchange.com/questions/377345/installing-arm-none-eabi-gcc and the documentation available on https://mynewt.apache.org/latest/get_started/native_install/cross_tools.html#installing-the-arm-cross-toolchain.

The name and structure of the software changed over time. The arm-none-eabi-gcc is gcc-arm-none-eabi now, and so on.

$ sudo apt-get remove binutils-arm-none-eabi gcc-arm-none-eabi
$ sudo add-apt-repository ppa:team-gcc-arm-embedded/ppa
$ sudo apt-get update 
$ sudo apt-get upgrade
$ sudo apt-get install gcc-arm-none-eabi
$ sudo apt-get install gdb-arm-none-eabi 

And finally, to verify the downloads, you can run the following commands:

arm-none-eabi-gcc --version
arm-none-eabi-g++ --version
arm-none-eabi-size --version 

You can install arm-none-eabi-gcc on MSYS2 using its package manager. Start MSYS2 using mingw64.exe (or the equivalent shortcut) and then install the toolchain by running:

pacman -S mingw-w64-x86_64-arm-none-eabi-gcc

Now arm-none-eabi-gcc should be on your PATH without any additional work.

This looks like the answer to #1 of our "most frequently asked" FAQs at http://scons.org/faq.html could help you out. By default, SCons doesn't import the variables like $PATH from the surrounding shell environment. You have to pull in your $PATH for properly detecting the arm-none-eabi-gcc executable or specify the full path to the executable explicitly...check the mentioned FAQ entry for a more detailed discussion about why things are as they are, and how to provide the required $PATH definitions to your build environments.