• Women and young girls shell prawns at Sassoon Docks. A mother says she and her two daughters can earn up to Dh549.5 a month. Rebecca Bundhun / National
    Women and young girls shell prawns at Sassoon Docks. A mother says she and her two daughters can earn up to Dh549.5 a month. Rebecca Bundhun / National
  • Women trade in a wide variety of fish at Sassoon Docks. Subhendu Sarkar / Getty Images
    Women trade in a wide variety of fish at Sassoon Docks. Subhendu Sarkar / Getty Images
  • Men bring fish on a vessel at at Sassoon Docks. Built in 1875 by the banking and mercantile company David Sassoon & Co, it was the first commercial wet dock in western India. Subhendu Sarkar / Getty Images
    Men bring fish on a vessel at at Sassoon Docks. Built in 1875 by the banking and mercantile company David Sassoon & Co, it was the first commercial wet dock in western India. Subhendu Sarkar / Getty Images
  • Women sell fish at Sassoon Docks market in Mumbai. Subhendu Sarkar / Getty Images)
    Women sell fish at Sassoon Docks market in Mumbai. Subhendu Sarkar / Getty Images)
  • Men collect ice at Sassoon Docks. The dock is one of the oldest docks in Mumbai and helped to establish the cotton trade. Subhendu Sarkar / Getty Images
    Men collect ice at Sassoon Docks. The dock is one of the oldest docks in Mumbai and helped to establish the cotton trade. Subhendu Sarkar / Getty Images

India’s new child labour law fails to tackle the problem, say experts


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Mumbai // The Sassoon Docks in south Mumbai are a hive of activity, as colourful boats line the jetty and the fishermen bring their catch to shore.

A pungent smell pervades the air. The ground is covered with slimy, dirty water and remnants of fish. And groups of women and children are industriously at work, sitting in circles shelling huge piles of prawns.

Among the workers is Menuka Rathod. She is 10 years old and is shelling prawns with impressive dexterity alongside her mother and 13-year-old sister.

Every day after school, Men­uka works at the dock for several hours.

Her mother says the three of them bring in 10,000 rupees (Dh549) a month, while Men­uka’s father, who works on one of the fishing boats, earns 6,000 to 7,000 rupees a month. The children’s labour is vital to the family’s livelihood, she says.

“We’re poor,” Mrs Rathod says. “We have to work because the cost of living is very high.”

And under a controversial new bill, passed by India’s parliament recently, it is perfectly legal for Menuka to toil at the dock ­after school.

The bill states that children under the age of 14 are permitted to work in family businesses after school and during holidays.

The bill, which was approved by the upper and lower houses of parliament last month, still needs to be approved by the country’s president before it officially becomes law.

On the surface, the law appears to be designed to reduce child labour, which is widespread in India largely because of poverty and a prevalence of the informal economy in the country. It places a general ban on employing children under the age of 14. Previously, a law introduced three decades ago only restricted children from working in what were described as hazardous industries.

And there are concerns the new law is unlikely to solve the country’s problem of child labour, because it condones the practise in some forms, it is unclear what constitutes a family business and the fact that this clause can potentially be exploited by unscrupulous employers. It could also have implications for multinational companies, which could unknowingly end up indirectly employing children in their production chain.

“How do you monitor whether the children are in family enterprises, or if they are employed by others,” says Kumar Nilendu, the programme head for the western region at Child Rights and You (Cry), a non governmental organisation in India. “In the interiors, where there are a huge number of children, would the government have a set-up to monitor this?”

There are significant ambiguities surrounding the law.

It is unclear how the family is defined, and whether this extends to working for other relatives.

“There is also an issue of contracting and sub-contracting,” Mr Nilendu says. “The work can get contracted and further sub-contracted to the families. The family might get the child to give a hand supporting the enterprise because poverty is widespread, particularly in the interiors of the country, and education becomes secondary. The first thing the family tries to survive by is having more work.”

This can all too easily result in the child dropping out of school completely.

Mr Nilendu says the record for convicting those who illegally employ child labour to stop the practise is poor.

“This needs to be greatly improved and the government needs to review the act and do away with lacunas.”

Children are often seen selling goods ranging from flowers to umbrellas at traffic signals, and are found working in small restaurants. There is also a great deal of child labour that is less visible, usually working in mines, factories and as domestic help.

Under the new law, there are stiffer penalties for employment of children: prison sentences have been doubled to up to two years and a fine of up to 50,000 rupees has replaced a 20,000 ­rupee penalty.

Children are permitted to work in the sports and entertainment sectors under the new law.

There are about 10.2 million children working in India, according to the United Nations International Children’s Emergency Fund (Unicef).

Unicef says the provision to allow children to work for their families “raises serious concerns… and could further disadvantage children from poor families”.

It recommends the complete removal of the clause that allows children to work within the family.

“Under the new child labour act, some forms of child labour may become invisible and the most vulnerable and marginalised children may end up with irregular school attendance and could be forced to drop out of school,” says Euphrates Gobina, Unicef India’s chief of education.

Work that is conducted within the family or at home is often harmful to children, such as working in cotton fields and ­other farming activities, and carpet weaving and metal work.

Unicef says it is “concerned that the amended bill substantially reduces the list of professions considered hazardous, which could potentially lead to more children working in unregulated conditions”.

It says it recommends that “an exhaustive list of hazardous occupations be included” as unacceptable in the law.

Kailash Satyarthi, a Nobel Peace Prize winner and activist against child labour in New Delhi, says the new law could ultimately harm India’s economy.

“For ‘Make in India’ [the government’s flagship plan to become a manufacturing hub], we have to have a skilled workforce required in the global market economy, which is well edu­cated, and the new law becomes a big obstacle.”

Mr Satyarthi says the law could expose major companies to indirect child labour in the supply chain, “and that could become a big image issue for many of the big brands and companies if the media or social organisations expose child labour in their production and supply chains”.

Companies will have to ensure they are complying with regulations.

“All multinational companies will have to study the new law to evaluate whether a child has been engaged in their activities directly or indirectly in non compliance of the new law, since there are accountabilities under the new law with the management,” says Zameer Nathani, a corporate lawyer and the legal head at Raymond, a luxury clothing brand in India.

Mr Nilendu says India needs to introduce other measures, such as increasing subsidies, providing employment and improving incomes for families, as longer-term solutions to reducing employment of children.

While Menuka works away on the dock, Arti Latur, 16, is also performing the monotonous task of shelling prawns nearby, among a different group of women.

She says she works for 12 hours every day to earn about 200 to 300 rupees a month. She has been doing the same work for the past five years. Arti says she has never been to school and she believes she is likely to do the same work for the rest of her life.

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Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

ENGLAND SQUAD

Goalkeepers Henderson, Johnstone, Pickford, Ramsdale

Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White

Midfielders Bellingham, Henderson, Lingard, Mount, Phillips, Rice, Ward-Prowse

Forwards Calvert-Lewin, Foden, Grealish, Greenwood, Kane, Rashford, Saka, Sancho, Sterling, Watkins 

MATCH INFO

Euro 2020 qualifier

Norway v Spain, Saturday, 10.45pm, UAE

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

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Game Changer

Director: Shankar 

Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram

Rating: 2/5

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

South Africa squad

: Faf du Plessis (captain), Hashim Amla, Temba Bavuma, Quinton de Kock (wkt), Theunis de Bruyn, AB de Villiers, Dean Elgar, Heinrich Klaasen (wkt), Keshav Maharaj, Aiden Markram, Morne Morkel, Chris Morris, Wiaan Mulder, Lungi Ngidi, Duanne Olivier, Vernon Philander and Kagiso Rabada.

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

UAE SQUAD

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Notable groups (UAE time)

Jordan Spieth, Si Woo Kim, Henrik Stenson (12.47pm)

Justin Thomas, Justin Rose, Louis Oosthuizen (12.58pm)

Hideki Matsuyama, Brooks Koepka, Tommy Fleetwood (1.09pm)

Sergio Garcia, Jason Day, Zach Johnson (4.04pm)

Rickie Fowler, Paul Casey, Adam Scott (4.26pm)

Dustin Johnson, Charl Schwartzel, Rory McIlroy (5.48pm)

Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

The five pillars of Islam
MATCH INFO

Uefa Nations League

League A, Group 4
Spain v England, 10.45pm (UAE)

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

500 People from Gaza enter France

115 Special programme for artists

25   Evacuation of injured and sick

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now