• Actor Irrfan Khan at the Abu Dhabi Film Festival on Wednesday, October 20, 2010. Delores Johnson / The National
    Actor Irrfan Khan at the Abu Dhabi Film Festival on Wednesday, October 20, 2010. Delores Johnson / The National
  • Irrfan Khan at the Abu Dhabi Film Festival in 2013. Sarah Dea / The National
    Irrfan Khan at the Abu Dhabi Film Festival in 2013. Sarah Dea / The National
  • Irrfan Khan played billionaire investor Masrani in 2015's 'Jurassic World'.
    Irrfan Khan played billionaire investor Masrani in 2015's 'Jurassic World'.
  • Irrfan Khan in 2016 film 'Madaari'
    Irrfan Khan in 2016 film 'Madaari'
  • In 2013 drama 'Qissa'
    In 2013 drama 'Qissa'
  • At the 2013 Abu Dhabi Film Festival
    At the 2013 Abu Dhabi Film Festival
  • In the acclaimed 2013 film 'Lunchbox'
    In the acclaimed 2013 film 'Lunchbox'
  • Arriving at the 2008 Film Independent's Spirit Awards in Santa Monica, California, February 23, 2008, where he was up for best supporting actor for 'The Namesake'. Reuters
    Arriving at the 2008 Film Independent's Spirit Awards in Santa Monica, California, February 23, 2008, where he was up for best supporting actor for 'The Namesake'. Reuters
  • In the 2017 film 'Hindi Medium' with Saba Qamar
    In the 2017 film 'Hindi Medium' with Saba Qamar
  • British actor Sir Patrick Stewart and Indian actor Irrfan Khan pose during a photo call at the Dubai International Film Festival in Dubai in 2017. AFP
    British actor Sir Patrick Stewart and Indian actor Irrfan Khan pose during a photo call at the Dubai International Film Festival in Dubai in 2017. AFP
  • Irrfan Khan and Saba Qamar in Hindi Medium. Courtesy T-Series and Maddock Films
    Irrfan Khan and Saba Qamar in Hindi Medium. Courtesy T-Series and Maddock Films
  • Irrfan Khan, Dev Patel, Freida Pinto, and Anil Kapoor pose with their awards for Outstanding Cast in a Motion Picture for 'Slumdog Millionaire' in the press room at the 15th Screen Actors Guild Awards in 2009. EPA
    Irrfan Khan, Dev Patel, Freida Pinto, and Anil Kapoor pose with their awards for Outstanding Cast in a Motion Picture for 'Slumdog Millionaire' in the press room at the 15th Screen Actors Guild Awards in 2009. EPA
  • Dulqer Salman, Mithila Palkar and Irrfan Khan in South Indian 2018 road film 'Karwaan'
    Dulqer Salman, Mithila Palkar and Irrfan Khan in South Indian 2018 road film 'Karwaan'
  • Irrfan Khan, Amitabh Bachchan and Deepika Padukone in 2015's 'Piku'
    Irrfan Khan, Amitabh Bachchan and Deepika Padukone in 2015's 'Piku'

How my encounter with Irrfan Khan turned into an unexpected, occasional friendship


  • English
  • Arabic

It is fitting that both Bollywood and Hollywood are mourning the loss of the actor Irrfan Khan.

The Indian star had, after all, spent 32 of his too-brief 53 years making films (a significant number of them American, British and European productions), entertaining the world and, most significantly, quietly reviving Bollywood’s atrophied filmmaking muscles.

So it was a tremendous shock when that life was cut short on Wednesday, April 29. Khan died after losing his battle with a rare form of cancer, a neuroendocrine tumour he was diagnosed with in 2018.

He is survived by his wife, television writer and producer Sutapa, sons Babil and Ayan, and through his impressive body of work. American filmmaker Ava DuVernay said it best when she tweeted on Wednesday that "he lives on in his films".

But awkward, wiry, mild-mannered men like Khan weren’t destined to rise to the ranks of Bollywood superstardom. However, thanks to his startling charisma and undeniable ebullience, that is just what happened.

It's tough to pinpoint the exact moment that Bollywood became aware of his considerable talent. Some will swear it was with 2003's Maqbool, filmmaker Vishal Bhardwaj's critically acclaimed adaptation of Macbeth, in which Khan played the titular role. Others, meanwhile, might claim that Khan's first full-throated taste of success came four years later, with the twin triumphs of director Anurag Basu's Life in a Metro and Mira Nair's The Namesake.

The contrasting nature of those two “breakout” roles is perhaps the most fitting example of the vastness of Khan’s talent.

Life in a Metro's Monty is a brazen, bristling, young homeless man, a world away from The Namesake's dreamy romantic, Ashoke Ganguli. And, yet, both were played to perfection by Khan. For lovers of cinema, Khan's range was joyous to behold.

As the hours roll on and news of his death finally sinks in, loving messages from his heartbroken colleagues, friends and fans flooding the internet, it’s almost as if everything that could have been said about the man has already been said.

And yet, as someone who crossed paths with him for a brief moment in time, the sorrow of his passing feels strangely personal to me. It’s an odd feeling. Can a public figure be personally mourned by someone who can’t even claim to be his friend?

I met Khan four years ago, while interviewing him for The National. His publicist had reserved a 20-minute slot for me at the end of a long line of interviews. It's the best slot to snag — you can squeeze in a few minutes of extra time because there's no one impatiently tapping at the door. It's also the worst slot to be saddled with — actors can be notoriously moody and irritable after half a dozen interviews, and the answers for that journalist often tend to be the most robotic and rehearsed.

I left the little interview room almost three hours after I had entered it, with his number, and a promise that I’d go home and send him a very particular piece of my work he was curious about.

We’d barely spoken about the movie he was supposed to be promoting. Instead, we discussed politics, art, emotions, fidelity, marriage, a tree that he was mesmerised by at the moment, a vacation he had just taken, my love for writing.

At varying times in those three hours, I wondered why this man, this very busy, very important celebrity, gearing up for the release of a significant film, was choosing to spend his time asking me, a woman 20 years his junior, and someone he’d possibly never meet again, about my thoughts on life. I asked him. His answer was simple: “Why does anyone do anything?”

Why, indeed.

I sent him the pieces I’d promised, never expecting to hear from him. Instead, I woke up to a string of messages in the middle of the night — his notes on my writing. What he liked, what he didn’t, what made him introspect. It was all very astonishing, and faintly disorienting. But again, why does anyone do anything?

Our next interaction was after his film's release. I called the script wobbly, the characters underwritten, but his acting flawless. We argued briefly over messages, then fell silent. Four months passed. I released a book, he congratulated me, but declined to make it for the release. I wasn't going to ask why.

Police set up a barricade outside a graveyard as well-wishers arrive to attend Bollywood actor Khan's funeral in Mumbai on Wednesday. AFP
Police set up a barricade outside a graveyard as well-wishers arrive to attend Bollywood actor Khan's funeral in Mumbai on Wednesday. AFP

Two more years passed. I messaged him to say I was praying for his speedy recovery after he was diagnosed with cancer. He admonished me for not finishing the other book I had been working on. Another two years passed. I learnt of his hospitalisation late at night. I picked up the phone to message him, then decided it was too late. “I’ll do it in the morning,” I rationalised. Now, it truly is too late.

There are many things he said to me in that interview-that-wasn’t-an-interview. I’m not going to cheapen his memory by repeating them. But I’ll say this, one of his favourite lines from his own film was, “We forget things, if we have no one to tell them to.”

I’m writing this because I don't want to forget my astonishing, astounding, at times perplexing, interlude with Irrfan Khan.

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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

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5