Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder
Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder
Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder
Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder

India's rock of ages: exploring the earliest evidence of human life at Bhimbetka


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Mammoth quartzite and sandstone ­outcrops tower all around me, ­glowing a brilliant shade of orange in the ­afternoon sun. An open-air museum and library rolled into one, these historic rocks offer an awe-inspiring history lesson told entirely in pictures.

I am here to see the earliest evidence of human life on the Indian subcontinent. Zoo Rock, one of the oldest examples of cave art here, is festooned with the paintings of nearly 200 animals, with sixteen different species roaming across the rock wall – from deer and antelopes to huge elephants. In between the animals are small stick-like human figures.

I am in the Bhimbetka caves, near Bhopal, in one of India's largest states, Madhya Pradesh. These quartzite rock formations are home to pictographs on ceilings and walls, and have been sheltered from the elements for aeons. There are as many as 10 layers of paintings to be found on the walls, long protected by the rock overhang.

Bhimbetka is located within the Ratapani Wildlife Sanctuary. Courtesy Kalpana Sunder
Bhimbetka is located within the Ratapani Wildlife Sanctuary. Courtesy Kalpana Sunder

In 1957, Indian archaeologist Vishnu Wakankar, who used to travel past here on the train to Nagpur, noticed the ­impressive landscape from his window. It reminded him of the rock shelters he had seen in France. One day, he alighted at the station and headed up to take a closer look, inadvertently discovering a treasure trove of prehistoric art. A number of archaeological excavations followed and, in 2003, the site was added to the Unesco World Heritage list.

Bhimbetka is located within the Ratapani Wildlife Sanctuary, which is populated by tigers, leopards, deer and snakes that hide in rocks and nooks. The word Bhimbetka translates to "the place where Bhima sits". Legend has it, Bhima, an important ­mythological figure from the Sanskrit epic, ­Mahabharata, rested here with his brothers after they were exiled from their kingdom.

Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder
Of the 750 rock shelters at Bhimbetka, 15 have been made accessible to tourists. Courtesy Kalpana Sunder

I take a tour of the complex with local Archaeological Survey of India (ASI) guide Bimal Rai. Bhimbetka sprawls across a vast area, with more than 750 rock shelters – 15 of which have been made accessible to tourists and are now signposted and fitted with wooden walkways. The drawings span many centuries, with the oldest dating back to the Upper Paleolithic era. Near the entrance is the gargantuan Auditorium Cave, a Stone Age, 17-metre-high space that feels like a Gothic cathedral in its scale and soaring arches. With the sunlight filtering through large openings in the rock wall, it is shaped like a cross, with a huge rock at its centre.

Near the exit is a pit from the Mesolithic era, where bones and some stone implements were found and moved to a museum in Bhopal. Hammered out by ancient tools, cup-shaped depressions called cupules dot the walls.

The pictographs and petroglyphs throw much light on how our ancestors lived. There are images of bulls, buffalo, deer, ­antelopes, peacocks, tigers and even the left handprint of a child. Various community activities are illustrated – from dancing and burial ­ceremonies to hunting ­practices from the Mesolithic through to the ­Medieval eras. One cave has a depiction of a royal ­procession, with ­horsemen, drummers and musicians in tow.

These are said to be some of the world's oldest petroglyphs and remind me of the ­aboriginal art of Australia. They are like storybooks of old – offering a glimpse into an ancient world. One of the signboards calls Bhimbetka the earliest cradle of cognitive human evolution: "The site was in use as early as 100,000BC, even before painting evolved," Bimal says.

Bulls, buffaloes, deer, antelopes, peacocks and tigers are just some of the animals that are depicted. Courtesy Kalpana Sunder
Bulls, buffaloes, deer, antelopes, peacocks and tigers are just some of the animals that are depicted. Courtesy Kalpana Sunder

Some rocks are smooth, some textured with grooves, others are craggy and imposing. Some shelters are as cool as air-­conditioned offices and populated by colonies of bats. What is amazing is the height at which some of the paintings are found. How did the artists get up there and how did they paint? Did they stand on the branches of a tree or create their own ancient form of scaffolding?

I am overwhelmed by the fact that these masterpieces were created with no easel and no technology, using basic, crude instruments. "The ancient ­artists used rough brushes made from twigs of trees and paints made from local minerals and organic elements," explains Bimal. Sometimes they also used animal fats and the extracts of leaves in the mixtures. Most of the paintings are in red and white, with an occasional splash of green and ochre.

The devil is in the details. There is one cave painting done entirely in red, with hunters chasing a herd of animals with arrows and spears. One rock painting shows the skeletons of horses. “This was development,” says Bimal. “The ancient man now realised how an animal looked under its skin and painted that.”

At the time, human survival depended on animals, which is why wildlife features so prominently in these age-old illustrations. In one cave, a bison is shown in pursuit of a hunter whose companions watch on helplessly. “The hunter being hunted,” says Bimal. The paintings also show the ­evolution of man from a nomadic hunter-­gatherer to farmer, and later with advanced weapons, riding a horse and elephant.

Bhimbetka is all the more surreal because of the absence of crowds. It is easy to ­imagine how that prehistoric man might have felt as he painted the inside of his cave with the scenes he saw around him.

Besides the rock art, nature presents some showstoppers, which Bimal is eager to point out. A rock shaped liked a tortoise is a marvel of nature silhouetted against the surrounding landscape of fields and small villages. Some distance away is another rock formation that looks like the head of a cobra.

It's interesting to note that the cave-dwellers of later ­periods did not obliterate the work created by earlier artists, instead drawing over existing images to create an eternal canvas. If not for Bimal, I would miss the minutiae – such as how horses were introduced by the Mongols and that's why Indian artists initially drew them in stylised X patterns, as they were unfamiliar with the animal.

Nature also presents some show-stoppers, such as this rock shaped liked a tortoise. Courtesy Kalpana Sunder
Nature also presents some show-stoppers, such as this rock shaped liked a tortoise. Courtesy Kalpana Sunder

More than anything else, I am fascinated by the fact that these oldest forms of human expression and creativity can inspire us even in today’s ­digital world.

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

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 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

 

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.”

At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Bangladesh tour of Pakistan

January 24 – First T20, Lahore

January 25 – Second T20, Lahore

January 27 – Third T20, Lahore

February 7-11 – First Test, Rawalpindi

April 3 – One-off ODI, Karachi

April 5-9 – Second Test, Karachi

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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%3Cp%3EThe%20new%20UAE%20league%20has%20been%20boosted%20this%20season%20by%20the%20arrival%20of%20five%20Pakistanis%2C%20who%20were%20not%20released%20to%20play%20last%20year.%20%0D%3Cbr%3E%0D%0D%0D%3Cbr%3E%3Cstrong%3EShaheen%20Afridi%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3ESet%20for%20at%20least%20four%20matches%2C%20having%20arrived%20from%20New%20Zealand%20where%20he%20captained%20Pakistan%20in%20a%20series%20loss.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EShadab%20Khan%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3E%0DThe%20leg-spin%20bowling%20allrounder%20missed%20the%20tour%20of%20New%20Zealand%20after%20injuring%20an%20ankle%20when%20stepping%20on%20a%20ball.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAzam%20Khan%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3EPowerhouse%20wicketkeeper%20played%20three%20games%20for%20Pakistan%20on%20tour%20in%20New%20Zealand.%20He%20was%20the%20first%20Pakistani%20recruited%20to%20the%20ILT20.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMohammed%20Amir%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3EHas%20made%20himself%20unavailable%20for%20national%20duty%2C%20meaning%20he%20will%20be%20available%20for%20the%20entire%20ILT20%20campaign.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EImad%20Wasim%20(Abu%20Dhabi%20Knight%20Riders)%20%3C%2Fstrong%3E%0D%3Cbr%3EThe%20left-handed%20allrounder%2C%2035%2C%20retired%20from%20international%20cricket%20in%20November%20and%20was%20subsequently%20recruited%20by%20the%20Knight%20Riders.%26nbsp%3B%3C%2Fp%3E%0A
Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

Bombshell

Director: Jay Roach

Stars: Nicole Kidman, Charlize Theron, Margot Robbie 

Four out of five stars 

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Results

6.30pm: Al Maktoum Challenge Round-2 Group 1 (PA) US$75,000 (Dirt) 1,900m

Winner: Ziyadd, Richard Mullen (jockey), Jean de Roualle (trainer).

7.05pm: Al Rashidiya Group 2 (TB) $250,000 (Turf) 1,800m

Winner: Barney Roy, William Buick, Charlie Appleby.

7.40pm: Meydan Cup Listed Handicap (TB) $175,000 (T) 2,810m

Winner: Secret Advisor, Tadhg O’Shea, Charlie Appleby.

8.15pm: Handicap (TB) $175,000 (D) 1,600m

Winner: Plata O Plomo, Carlos Lopez, Susanne Berneklint.

8.50pm: Handicap (TB) $135,000 (T) 1,600m

Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.

9.25pm: Al Shindagha Sprint Group 3 (TB) $200,000 (D) 1,200m

Winner: Gladiator King, Mickael Barzalona, Satish Seemar.

The%20Emperor%20and%20the%20Elephant
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The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
The burning issue

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.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Profile

Company: Libra Project

Based: Masdar City, ADGM, London and Delaware

Launch year: 2017

Size: A team of 12 with six employed full-time

Sector: Renewable energy

Funding: $500,000 in Series A funding from family and friends in 2018. A Series B round looking to raise $1.5m is now live.

Is it worth it? We put cheesecake frap to the test.

The verdict from the nutritionists is damning. But does a cheesecake frappuccino taste good enough to merit the indulgence?

My advice is to only go there if you have unusually sweet tooth. I like my puddings, but this was a bit much even for me. The first hit is a winner, but it's downhill, slowly, from there. Each sip is a little less satisfying than the last, and maybe it was just all that sugar, but it isn't long before the rush is replaced by a creeping remorse. And half of the thing is still left.

The caramel version is far superior to the blueberry, too. If someone put a full caramel cheesecake through a liquidiser and scooped out the contents, it would probably taste something like this. Blueberry, on the other hand, has more of an artificial taste. It's like someone has tried to invent this drink in a lab, and while early results were promising, they're still in the testing phase. It isn't terrible, but something isn't quite right either.

So if you want an experience, go for a small, and opt for the caramel. But if you want a cheesecake, it's probably more satisfying, and not quite as unhealthy, to just order the real thing.

 

 

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