Anil Kapoor with his Best Supporting Actor (Male) award for his role in Jugjugg Jeeyo. Photo: IIFA
Anil Kapoor with his Best Supporting Actor (Male) award for his role in Jugjugg Jeeyo. Photo: IIFA
Anil Kapoor with his Best Supporting Actor (Male) award for his role in Jugjugg Jeeyo. Photo: IIFA
Anil Kapoor with his Best Supporting Actor (Male) award for his role in Jugjugg Jeeyo. Photo: IIFA

Culture

Film & TV

All the winners at the IIFA Awards 2023 in Abu Dhabi

The annual event, held for the second year at Etihad Arena, celebrates all things Bollywood

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Bollywood fantasy film Brahmastra: Part One - Shiva and gritty biopic Gangubai Kathiawadi were the big winners at this year's International Indian Film Academy Awards.

Held across two days, on Friday and Saturday, at Etihad Arena in Abu Dhabi, Bollywood's biggest and brightest stars paid tribute to their colleagues and celebrated with some colourful performances.

The IIFA Awards are an annual celebration of all things Bollywood. Abu Dhabi was hosting the event for the second year in a row.

On Friday at IIFA Rocks, a night dedicated to music and fashion, Sanjay Leela Bhansali's period biopic Gangubai Kathiawadi was the big winner in the technical categories, clinching trophies for cinematography, screenplay and dialogue. The film, about real-life gangster Ganga Harjivandas Kathiawadi, a mafia chief in 1960s Bombay, stars Alia Bhatt in the lead.

Bhatt won the award for Best Actor in a Leading Role (Female) for her performance in the film.

Hrithik Roshan won the leading actor trophy for his role in the Abu Dhabi-shot Vikram Vedha.

  • Bollywood superstar Salman Khan was the final performer of the night, dancing to many of his hits from over the decades. All photos: IIFA
    Bollywood superstar Salman Khan was the final performer of the night, dancing to many of his hits from over the decades. All photos: IIFA
  • Salman Khan on stage
    Salman Khan on stage
  • Hrithik Roshan with his Best Actor in a Leading Role (Male) award for Vikram Vedha
    Hrithik Roshan with his Best Actor in a Leading Role (Male) award for Vikram Vedha
  • Hrithik Roshan dances on stage with host Vicky Kaushal
    Hrithik Roshan dances on stage with host Vicky Kaushal
  • Hrithik Roshan and Vicky Kaushal dance next to Abhishek Bachchan
    Hrithik Roshan and Vicky Kaushal dance next to Abhishek Bachchan
  • Nora Fatehi's cabaret act included a medley of songs such as Piya Tu Ab To Aaja, Aaj Ki Raat and Aao Na
    Nora Fatehi's cabaret act included a medley of songs such as Piya Tu Ab To Aaja, Aaj Ki Raat and Aao Na
  • Nora Fatehi on stage
    Nora Fatehi on stage
  • Jacqueline Fernandez took made an impressive entrance with the song Paani Paani. She continued with the thumping beats of Show Me the Thumka
    Jacqueline Fernandez took made an impressive entrance with the song Paani Paani. She continued with the thumping beats of Show Me the Thumka
  • Kamal Haasan being honoured with the Outstanding Achievement in Indian Cinema award by A R Rahman
    Kamal Haasan being honoured with the Outstanding Achievement in Indian Cinema award by A R Rahman
  • Rakul Preet Singh paid tribute to old Bollywood, and performed classic hits including Aaiye Meherbaan, Babuji Dheere Chalna and Ajeeb Dastan
    Rakul Preet Singh paid tribute to old Bollywood, and performed classic hits including Aaiye Meherbaan, Babuji Dheere Chalna and Ajeeb Dastan
  • Rakul Preet Singh on stage
    Rakul Preet Singh on stage
  • Kriti Sanon began her performance with the song Apna Bana Le from the film Bhediya
    Kriti Sanon began her performance with the song Apna Bana Le from the film Bhediya
  • Kriti Sanon was joined by viral Norwegian dance crew Quick Style
    Kriti Sanon was joined by viral Norwegian dance crew Quick Style
  • Kriti Sanon on stage
    Kriti Sanon on stage
  • The cast of Netflix reality show Fabulous Lives of Bollywood Wives - Maheep Kapoor, Bhavna Pandey, Seema Kiran Sajdeh and Neelam Kothari
    The cast of Netflix reality show Fabulous Lives of Bollywood Wives - Maheep Kapoor, Bhavna Pandey, Seema Kiran Sajdeh and Neelam Kothari
  • Varun Dhawan was the first performer of the night
    Varun Dhawan was the first performer of the night
  • Varun Dhawan made his entrance from the back of Etihad Arena and danced down the aisle to the tune of Naach Punjaban
    Varun Dhawan made his entrance from the back of Etihad Arena and danced down the aisle to the tune of Naach Punjaban
  • Varun Dhawan performs
    Varun Dhawan performs
  • Varun Dhawan on stage
    Varun Dhawan on stage
  • Performers take part in the gala's Opening Act
    Performers take part in the gala's Opening Act
  • The performance combined Indian and Emirati cultures
    The performance combined Indian and Emirati cultures
  • The opening performance took the audience on a cultural journey across the Emirates
    The opening performance took the audience on a cultural journey across the Emirates
  • Dancers perform for Opening Act
    Dancers perform for Opening Act
  • The event began with a performance called Opening Act
    The event began with a performance called Opening Act
  • Hosts Abhishek Bachchan and Vicky Kaushal dance on stage
    Hosts Abhishek Bachchan and Vicky Kaushal dance on stage
  • Abhishek Bachchan and Vicky Kaushal hosted the Bollywood event this year
    Abhishek Bachchan and Vicky Kaushal hosted the Bollywood event this year
  • Vicky Kaushal and Abhishek Bachchan made their entrance together with a little dance routine, reciting couplets featuring names of films nominated this year
    Vicky Kaushal and Abhishek Bachchan made their entrance together with a little dance routine, reciting couplets featuring names of films nominated this year
  • Hosts Abhishek Bachchan and Vicky Kaushal on stage
    Hosts Abhishek Bachchan and Vicky Kaushal on stage
  • Anil Kapoor on stage
    Anil Kapoor on stage
  • Actor Anil Kapoor began the show by saying: 'When we came to Abu Dhabi last year, we were bestowed with love and this love has pulled us back to entertain you'
    Actor Anil Kapoor began the show by saying: 'When we came to Abu Dhabi last year, we were bestowed with love and this love has pulled us back to entertain you'

Anees Bazmee's Bhool Bhulaiyaa 2, the horror comedy starring Kartik Aaryan and Tabu, won two awards – Best Choreography for title track and Best Sound Design.

Brahmastra: Part One - Shiva won the majority of the awards on Saturday at the gala event, including Best Playback Singer for Shreya Ghoshal (Female) and Arijit Singh (Male), as well as Best Supporting Actor (Female) for Mouni Roy.

Mouni Roy with her Best Supporting Actor (Female) award for Brahmastra: Part One - Shiva. Photo: IIFA
Mouni Roy with her Best Supporting Actor (Female) award for Brahmastra: Part One - Shiva. Photo: IIFA

Babil Khan, the son of late Bollywood actor Irrfan Khan, shared the Best Debut (Male) award with Shantanu Maheshwari. Khan was celebrated for his role in the film Qala, and Maheshwari for starring in Gangubai Kathiawadi.

Khushali Kumar won the Best Debut (Female) awards for Dhoka Around the Corner.

Babil Khan and Shantanu Maheshwari shared the Best Debut (Male) award for Qala and Gangubai Kathiawadi, respectively. Photo: IIFA
Babil Khan and Shantanu Maheshwari shared the Best Debut (Male) award for Qala and Gangubai Kathiawadi, respectively. Photo: IIFA

Here are all the winners at the IIFA Awards 2023:

- Best Film: Drishyam 2

- Best Director: R Madhavan for Rocketry: The Nambi Effect

- Best Actor in a Leading Role (Female): Alia Bhatt for Gangubai Kathiawadi

- Best Actor in a Leading Role (Male): Hrithik Roshan for Vikram Vedha

- Best Actor in a Supporting Role (Female): Mouni Roy for Brahmastra: Part One - Shiva

- Best Actor in a Supporting Role (Male): Anil Kapoor for Jugjugg Jeeyo

- Outstanding Achievement for Fashion in Cinema: Manish Malhotra

- Outstanding Achievement in Indian Cinema: Kamal Haasan

- Best Adapted Story: Aamil Keeyan Khan and Abhishek Pathak for Drishyam 2

- Best Original Story: Perveez Sheikh and Jasmeet Reen for Darlings

- Outstanding Achievement in Regional Cinema: Marathi film Ved, directed by Riteish Deshmukh

- Best Debut (Male): Shantanu Maheshwari for Gangubai Kathiawadi and Babil Khan for Qala

- Best Debut (Female): Khushali Kumar for Dhoka Around the Corner

- Best Playback Singer (Female): Shreya Ghoshal for the song Rasiya from Brahmastra: Part One - Shiva

- Best Playback Singer (Male): Arijit Singh for the song Kesariya from Brahmastra: Part One - Shiva

- Best Music Direction: Pritam for Brahmastra: Part One - Shiva

- Best Lyricist: Amitabh Bhattacharya for the song Kesarya from Brahmastra: Part One - Shiva

- Best Cinematography: Gangubai Kathiawadi

- Best Screenplay: Gangubai Kathiawadi

- Best Dialogue: Gangubai Kathiawadi

- Best Choreography for title track: Bhool Bhulaiyaa 2

- Best Sound Design: Bhool Bhulaiyaa 2

- Best Editing: Drishyam 2

- Best Special Effects (Visual): Brahmastra: Part One - Shiva

- Best Background Score: Vikram Vedha

- Best Sound Mixing: Monica O My Darling

  • Bollywood actress Kriti Sanon arrives on the IIFA Rocks 2023 green carpet at the Etihad Arena in Abu Dhabi. Photo: IIFA
    Bollywood actress Kriti Sanon arrives on the IIFA Rocks 2023 green carpet at the Etihad Arena in Abu Dhabi. Photo: IIFA
  • Bollywood star Vicky Kaushal. Photo: IIFA
    Bollywood star Vicky Kaushal. Photo: IIFA
  • Bollywood actress Jacqueline Fernandez. Photo: IIFA
    Bollywood actress Jacqueline Fernandez. Photo: IIFA
  • Actor Sunny Kaushal. Photo: IIFA
    Actor Sunny Kaushal. Photo: IIFA
  • Bollywood actor Varun Dhawan. Chris Whiteoak / The National
    Bollywood actor Varun Dhawan. Chris Whiteoak / The National
  • Indian actor Vijay Varma. Chris Whiteoak / The National
    Indian actor Vijay Varma. Chris Whiteoak / The National
  • Bollywood actress Urvashi Rautela. Chris Whiteoak / The National
    Bollywood actress Urvashi Rautela. Chris Whiteoak / The National
  • Bollywood actress Rakul Preet Singh. Chris Whiteoak / The National
    Bollywood actress Rakul Preet Singh. Chris Whiteoak / The National
  • Indian actor Siddharth Nigam. Chris Whiteoak / The National
    Indian actor Siddharth Nigam. Chris Whiteoak / The National
  • Bollywood actor Taaha Shah. Chris Whiteoak / The National
    Bollywood actor Taaha Shah. Chris Whiteoak / The National
  • Bollywood actress Nora Fatehi. Chris Whiteoak / The National
    Bollywood actress Nora Fatehi. Chris Whiteoak / The National
  • Actress Esha Gupta. Chris Whiteoak / The National
    Actress Esha Gupta. Chris Whiteoak / The National
  • South Indian actress Pranitha Subhash. Chris Whiteoak / The National
    South Indian actress Pranitha Subhash. Chris Whiteoak / The National
  • Actor Vishal Kotian. Chris Whiteoak / The National
    Actor Vishal Kotian. Chris Whiteoak / The National
  • Rapper Badshah. Chris Whiteoak / The National
    Rapper Badshah. Chris Whiteoak / The National
  • Bollywood actress Nushrratt Bharuccha. AFP
    Bollywood actress Nushrratt Bharuccha. AFP
  • Romanian actress Iulia Vantur. AFP
    Romanian actress Iulia Vantur. AFP
  • Indian actress Krystle D’Souza. AFP
    Indian actress Krystle D’Souza. AFP
  • Indian television actor Rohan Gandotra. AFP
    Indian television actor Rohan Gandotra. AFP
  • Actress Niharica Raizada. AFP
    Actress Niharica Raizada. AFP
  • Bollywood actor and host of IIFA Rocks 2023, Rajkumar Rao. AFP
    Bollywood actor and host of IIFA Rocks 2023, Rajkumar Rao. AFP
  • Director and co-host for the night Farah Khan Kunder arrives. Chris Whiteoak / The National
    Director and co-host for the night Farah Khan Kunder arrives. Chris Whiteoak / The National
  • Bollywood star Abhishek Bachchan. Chris Whiteoak / The National
    Bollywood star Abhishek Bachchan. Chris Whiteoak / The National
  • Bollywood actress Sanjana Sanghi. Chris Whiteoak / The National
    Bollywood actress Sanjana Sanghi. Chris Whiteoak / The National
  • Norwegian dance troupe Quick Style. Chris Whiteoak / The National
    Norwegian dance troupe Quick Style. Chris Whiteoak / The National
  • Indian fashion designer Manish Malhotra. AFP
    Indian fashion designer Manish Malhotra. AFP
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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Updated: May 29, 2023, 8:08 AM
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