Pari is Prosit Roy's first film as the main director and Anushka Sharma's first movie release since her December wedding to Indian cricket captain Virat Kohli. Universal Pictures
Pari is Prosit Roy's first film as the main director and Anushka Sharma's first movie release since her December wedding to Indian cricket captain Virat Kohli. Universal Pictures
Pari is Prosit Roy's first film as the main director and Anushka Sharma's first movie release since her December wedding to Indian cricket captain Virat Kohli. Universal Pictures
Pari is Prosit Roy's first film as the main director and Anushka Sharma's first movie release since her December wedding to Indian cricket captain Virat Kohli. Universal Pictures

Film review: 'Pari' flies between fairy tale and horror


Kumar Shyam
  • English
  • Arabic

Pari

Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment

Director: Prosit Roy

Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani

Three stars

With Pari, an A-list Bollywood actress has decided to both produce and star in a horror film, so what are the results?

Pari is the first movie of Anushka Sharma to be released since her high-profile wedding to Indian cricket team captain Virat Kohli. Co-produced with her brother Karnesh Sharma, Mrs Anushka Virat Kohli's latest project ventures into experimentation with the horror genre. It is tastefully done, although lacks slightly on the fear quotient.

It is difficult to explain the following statement without revealing the plot, but Pari's strength is that it overcomes some of the weaknesses of the experimentation of horror films in the past.

However, in trying to be different, Prosit Roy's directorial debut fails to deliver at the end, even after having plotted and connected the dots well throughout the film.

Roy was assistant director to Anushka in Phillauri, a comedy film in which her character had a supernatural touch. Roy has done well with this horror, with each scene nicely shot and edited to make every second count when it comes to adding to the suspense and plot.

The irritating overuse of darkness and unnecessary eerie music typical of the genre has been avoided. Or rather, should we say, the story has been developed accordingly. The lush greenery of Kolkata, rustic houses, the character of a morgue assistant (Dibyendu Bhattacharya) and a Bangladesh connection all blend in well.

In Anushka's character – a frail fairy of dubious origin who yearns for love - there is not much scope for a supernatural flexing of muscles. But all these elements accentuate the fact that the horror part of the film is compromised. To its credit, compared with horror films usually  characterised by mindless blood and gore, Pari moves along with purpose. Until the bland climax.

Anushka is outstanding right up until the final act, with able support by the ever-dependable Rajat Kapoor and Parambrata Chattopadhyay. Kohli applauded his wife's work after a screening on Thursday, calling it her best work to date, and he's not far off the mark.

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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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Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Pari

Produced by: Clean Slate Films (Anushka Sharma, Karnesh Sharma) & KriArj Entertainment

Director: Prosit Roy

Starring: Anushka Sharma, Parambrata Chattopadhyay, Ritabhari Chakraborty, Rajat Kapoor, Mansi Multani

Three stars