Bollywood’s latest historical drama Sardar Udham, based on the life of Indian revolutionary Udham Singh, has been two decades in the making, its director said on Thursday.
“Sardar Udham to me is not just a film, it is a dream come true. It took years of in-depth research to unearth and share with the world the valiant story of a martyr who sacrificed his life to avenge India’s most dreadful tragedy,” said acclaimed filmmaker Shoojit Sircar, known for hits such as Vicky Donor (2012) and Piku (2015).
Sircar, who launched the trailer along with the film’s lead Vicky Kaushal in Mumbai, said he first thought of making a film about Singh during a trip to Jallianwala Bagh in Amritsar while still in college.
Jalianwala Bagh is the site of a 1919 massacre where hundreds of unarmed Indian protestors were brutally shot at and killed by the British Army. Many historians consider the incident as one of the turning points in India’s freedom struggle.
Kaushal plays Singh, who assassinated Michael O'Dwyer, the lieutenant-governor of Punjab at the time of the massacre, in London in 1940.
“The story of Sardar Udham Singh is one that enthralled and inspired me,” said award-winning actor Kaushal. "It represents the strength, pain, passion, extraordinary courage and sacrifice, and many such values that I have tried to do justice through my character in the film.
“The role called for a lot of physical, and even more mental preparation to get into Udham Singh’s shoes and bring to life the story of a man whose heroism and grit stand unmatched.”
The film is to be released on Amazon Prime Video, and director Sircar said he hopes to inspire a new generation of Indians and tell them of the sacrifices their forefathers have made for their freedom.
“My aim was to make a film that familiarises the viewers with Udham Singh’s valour and inspires them,” he said. “This film is my ode to his lionhearted spirit, his fearlessness and sacrifice in the fight for the country’s independence.”
Sushant Sreeram, the director of marketing at Amazon Prime Video India, is confident the story will strike a chord with international audiences too.
“We’re showing this across 240 countries and territories and I believe we have all the ingredients that make it a global story,” he said. “It’s the kind of story that lives through time and great stories of courage and valour have no borders.”
'Sardar Udham' will be out on Amazon Prime Video on Thursday, October 16
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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
