The cast and crew of Sajid Khan's latest film Humshakals was in Dubai last week to promote the comedy that takes one of Bollywood's favourite genres – the "multiple role" – to a whole new level. Saif Ali Khan, Riteish Deshmukh and Ram Kapoor appear in three roles each, while Esha Gupta, Bipasha Basu and Tamannaah Bhatia add glamour, rounding the lead characters to a full dozen.
Sajid Khan, why did you choose to make a film with three male leads, each in a triple role?
This is not the first time a film is being made with the central character playing multiple roles. Rajinikanth played three roles in John Jani Janardhan (1984) and Amitabh Bachchan did the same in Mahaan (1983). The first was probably Dilip Kumar, who did a triple role way back in 1976 in Bairaag.
The genre has been left unexplored for a while, so why not? Writing the perfect script drove me mad, which is why you will see some truly mad characters in this film.
Saif, you are a veteran when it comes to playing multiple roles. Do you find these roles, or do they find you?
Really? I don’t know if I deserve that. In which films have I played multiple roles?
1993’s Aashiq Awara, 1995’s Surakshaa, 1996’s Tu Chór Main Sipahi, 1997’s Hamesha and 2009’s Love Aaj Kal. How did you find the experience of playing three roles in this film?
[Saif Ali Khan] I feel great! It’s a classic genre in Indian cinema and Sajid has reinvented it. He gave us three roles in a story that is so different from the typical multiple-role stuff – not the usual tales of lost-and-found families or rich and poor. What you will see here, for instance, is that while one of the characters is a bit mental, another is a normally functioning person. It’s those kinds of differences.
Riteish, you played three characters in this film. How did you ensure they maintained their own integrity?
We left that to Sajid. He created the characters and he knows them really well, and they were so well fleshed out in the script that picking it up as an actor was not really difficult.
What the actresses say
Tamannaah Bhatia All the characters are kind of made to be extremely endearing. None of them is the kind you cannot like.
Esha Gupta Saif and Riteish, who are the crazy ones, are my favourites, because they are playing 5-year-olds at heart and are so much fun. But, as Tamannaah said, each character is extremely loveable.
Humshakals is out in UAE cinemas tomorrow
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Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
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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
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5. Greater emphasis on statutory audit
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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
Juliot Vinolia’s checklist for adopting alternate-day fasting
- Don’t do it more than once in three days
- Don’t go under 700 calories on fasting days
- Ensure there is sufficient water intake, as the body can go in dehydration mode
- Ensure there is enough roughage (fibre) in the food on fasting days as well
- Do not binge on processed or fatty foods on non-fasting days
- Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates
- Manage your sleep
- People with existing gastric or mental health issues should avoid fasting
- Do not fast for prolonged periods without supervision by a qualified expert
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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Date started: February 2017
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Live: BeIN Sports HD
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The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
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