Nadini Gupta had been dreaming of winning the coveted Femina Miss India crown since she was 10 years old, and on Saturday, that dream became a reality.
Gupta competed against 30 beauty queens from across India and will now go on to represent her country at the Miss World 2023 pageant.
Who is Nadini Gupta?
Gupta, 19, grew up in Kota, south Rajastan. She attended school at St Paul’s Senior Secondary School and has a degree in business management.
Speaking during the competition, she described philanthropist and businessman Sir Ratan Tata as her biggest inspiration.
“He does everything for humanity and donates most of it to charity. Loved by millions and always grounded,” she said.
She also said it was actress Priyanka Chopra who inspired her to pursue pageantry.
“Miss World 2000 Priyanka Chopra, who received the national title at a very young age, likewise she made India proud at the national and international level,” Gupta said.
“She gave back to society and excelled as an actor. She inspires people, has a great sense of humour and has the zeal to gain more as she grows.”
What did Gupta say about her win?
Posting on Instagram after winning the crown, she vowed to make her family and country proud, and said she is ready to represent India’s “rich culture, diversity and values globally”.
“From Kota, a small town in India, to the world stage, I am overwhelmed and honoured to be crowned as Femina Miss India World 2023,” she wrote.
“It's still sinking in that I've achieved this dream of a lifetime. This journey has been nothing short of a rollercoaster ride, filled with hard work, determination, and unwavering support.”
What is Femina Miss India?
Femina Miss India, which held its 59th competition at the weekend, is India’s most prestigious pageant, with contestants going on to compete in Miss World, the longest-running international beauty pageant.
The entry rules for Miss World, unlike other major beauty pageants such as Miss Universe, have not changed throughout its history.
To enter, contestants must be unmarried and childless, between the ages of 17 and 27, and be a resident of the country they represent.
Indian model and actress Aishwarya Rai won the contest in 1994, while fellow actress Chopra, took the title for India six years later.
The 2023 Miss World pageant will take place in the UAE, marking its first foray into the Middle East. Previous Miss World competitions have taken place all over the world, from South Africa and Hong Kong to India and Poland.
The last pageant was held in March last year in Puerto Rico, where Polish beauty queen Karolina Bielawska was named Miss World 2021, beating runners-up Miss USA Shree Saini, and Ivory Coast's Olivia Yace, who was the favourite to win.
Brave CF 27 fight card
Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)
Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)
Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)
Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)
Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)
Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)
Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)
Super lightweight:
Flavio Serafin (BRA) v Mohammad Al Katib (JOR)
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
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
