India completed a hard-fought T20 series win over Australia in Hyderabad on Sunday but continued to be plagued by poor bowling at the death – an issue that started during the Asia Cup in the UAE and continued at home.
Suryakumar Yadav and Virat Kohli struck half centuries as India beat world champions Australia by six wickets in the third and final T20 for a 2-1 series triumph.
India had lost openers Rohit Sharma and KL Rahul cheaply in the powerplay, but Yadav and Kohli put on a century stand as they chased their target of 187, and Hardik Pandya hit the winning runs with a ball to spare.
But the Indians' bowling remains a concern. The returning Jasprit Bumrah was smashed for 50 runs in his four overs, while Bhuvneshwar Kumar (1-39 from three overs) had another off day with the ball.
The experienced Kumar has been particularly expensive of late. He conceded 21 runs in the 18th over in the series-decider on Sunday, with Tim David hitting him for two sixes and a four.
Before that in the Asia Cup, Kumar gave away 19 runs in the penultimate over defending 182 against Pakistan in a must-win match. He leaked 14 runs in the 19th over against Sri Lanka the next game. Against Australia in the first T20, he was blasted for 15 and 16 runs in his last two overs at the death as the Aussies chased down 209.
The other seamer in the side who is seen as a death overs specialist – Harshal Patel – has also been expensive on his return from injury.
At the previous T20 World Cup in the UAE, India's timid approach to batting was blamed for their unceremonious exit from the tournament. While they have fixed that, thanks to attacking batting from Rohit, Suryakumar Yadav and Pandya, their bowling has fallen off a cliff.
While captain Rohit acknowledges bowling in the death overs is a problem, he backed Kumar and Patel to regain their touch ahead of the Twenty20 World Cup in Australia next month.
“We know that he's had more good days than bad days in the last so many years,” Rohit said of Kumar.
“Of late it's been not the kind of performance that he would want, but that can happen to any of the bowlers. I don't think he's short on confidence. You can have bad games but what is really important is how you come back from those bad games.
“We want him to come back as quickly as possible.”
The captain was equally patient with Harshal who is returning from a rib injury. The 31-year-old bowled a combined eight overs, bleeding 99 runs for a single wicket in the series against Australia.
“He missed cricket for close to two months. Whenever a bowler goes through that injury phase and makes a comeback, it's not easy,” Rohit added.
“We have not judged him by how he has performed in these three games because we know his quality, what he can do with the ball. He has bowled some really tough overs in the past.
“You want players to keep improving and we can see that happening. I'm pretty sure he is not too far from his best.”
Meanwhile, Australia head coach Andrew McDonald said he has enough quality at his disposal to deal with any injury issues ahead of their Twenty20 World Cup title defence.
Australia lost the T20 series in India in the absence of all-rounders Mitchell Marsh and Marcus Stoinis, who were injured, while pacer Mitchell Starc was also not fully fit.
The World Cup starts on October 16 with the qualifiers while the main leg begins on October 22.
“We've got a couple of injuries, which are concerning leading into a World Cup”, he said.
“You don't like to see some of your mainstay players out of the team leading in, but we feel as though we've got some options in depth.
“If anything were to happen with anyone in the 15 I think it's obvious that we've got some good depth there.”
Smart words at Make Smart Cool
Make Smart Cool is not your usual festival. Dubbed “edutainment” by organisers Najahi Events, Make Smart Cool aims to inspire its youthful target audience through a mix of interactive presentation by social media influencers and a concert finale featuring Example with DJ Wire. Here are some of the speakers sharing their inspiration and experiences on the night.
Prince Ea
With his social media videos accumulating more half a billion views, the American motivational speaker is hot on the college circuit in the US, with talks that focus on the many ways to generate passion and motivation when it comes to learning.
Khalid Al Ameri
The Emirati columnist and presenter is much loved by local youth, with writings and presentations about education, entrepreneurship and family balance. His lectures on career and personal development are sought after by the education and business sector.
Ben Ouattara
Born to an Ivorian father and German mother, the Dubai-based fitness instructor and motivational speaker is all about conquering fears and insecurities. His talk focuses on the need to gain emotional and physical fitness when facing life’s challenges. As well managing his film production company, Ouattara is one of the official ambassadors of Dubai Expo2020.
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
Credit Score explained
What is a credit score?
In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.
Why is it important?
Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.
How is it calculated?
The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.
How can I improve my score?
By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.
How do I know if my score is low or high?
By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.
How much does it cost?
A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.
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