Bollywood star Vicky Kaushal plays Indian revolutionary Udham Singh in the film 'Sardar Udham'. Photo: Amazon Prime Video
Bollywood star Vicky Kaushal plays Indian revolutionary Udham Singh in the film 'Sardar Udham'. Photo: Amazon Prime Video
Bollywood star Vicky Kaushal plays Indian revolutionary Udham Singh in the film 'Sardar Udham'. Photo: Amazon Prime Video
Bollywood star Vicky Kaushal plays Indian revolutionary Udham Singh in the film 'Sardar Udham'. Photo: Amazon Prime Video

IIFA Awards 2022: 'Sardar Udham' wins three technical accolades


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The International Indian Film Academy has announced the winners in nine technical categories, before the gala night at the Etihad Arena in Abu Dhabi on May 21.

The annual event, which honours the best Hindi films and movie talents of the previous year, is returning after a two-year, coronavirus-imposed hiatus.

Bollywood star Salman Khan will play host at the main awards night, along with actors Riteish Deshmukh and Maniesh Paul.

Performers include Ranveer Singh, who last month was named the brand ambassador for Yas Island, as well as actors Varun Dhawan, Ananya Panday, Kartik Aaryan, Sara Ali Khan, Divya Khosla Kumar and Nora Fatehi.

The event will begin with IIFA Rocks, a night dedicated to music, on May 20, hosted by actress Parineeti Chopra and director and producer Karan Johar.

Performers announced so far for the night include composer and singer Devi Sri Prasad, music whizz Tanishk Bagchi, and singers Neha Kakkar and Dhvani Bhanushali.

Punjabi pop star Guru Randhawa and rapper Honey Singh will also present their new collaboration, the single Designer.

Amazon's historical biopic, Sardar Udham, starring Vicky Kaushal, leads the winners' list in the technical awards, winning for Cinematography, Editing and Special Effects. The fantasy romance Atrangi Re, with Akshay Kumar, Sara Ali Khan and Dhanush in the lead, comes second with two awards, for Choreography (for the song Chaka Chak) and Background Score.

Below is the full list of technical award winners:

  • Best Cinematography: Avik Mukhopadhayay for Sardar Udham
  • Best Editing: Chandrashekhar Prajapati for Sardar Udham
  • Best Special Effects (Visuals): NY VFXwaala, Edit FX Studios, Main Road Post Russia, Super8/ BOJP for Sardar Udham
  • Best Choreography: Vijay Ganguly for the song Chaka Chak (in the film Atrangi Re)
  • Best Background Score: AR Rahman for Atrangi Re
  • Best Screenplay: Sandeep Shrivastava for Shershaah
  • Best Dialogue: Anubhav Sinha and Mrunmayee Lagoo for Thappad
  • Best Sound Design: Lochan Kanvinde for Tanhaji: The Unsung Warrior
  • Best Sound Mixing: Ajay Kumar PB and Manik Batra for 83

The full list of nominees for the IIFA Awards 2022 can be found here.

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Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

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 11, 2023, 6:54 AM