The Indian Premier League begins on March 31 and plenty of young Indian cricketers will be hoping to perform for their franchise and catch the eye of the senior national team.
Here we take a look at some familiar names and a few up-and-coming youngsters hoping to impress during IPL 2023, and hopefully earn their India cap soon.
Mohsin Khan (left-arm fast, Lucknow Super Giants)
The left-arm quick was almost certain to play for India last year after a stupendous IPL. Touching 150kph, Mohsin swung the ball late both ways. He also bowls a perfectly disguised slower ball. However, Mohsin was injured soon after the last year's IPL, with fitness said to be his biggest concern ahead of this year's tournament. Given the dearth of quality left-arm quicks in India, Mohsin, 24, should walk into the India team as soon as he is fully fit.
Rajvardhan Hangargekar (all-rounder, Chennai Super Kings)
The next star all-rounder of India. Hangargekar was the hero of India's victorious 2022 U19 World Cup team, but the 20-year-old warmed the bench in IPL 2022. However, he is expected to be unleashed this year. Hangargekar hits a long ball and bowls briskly with the new ball. He is seen as the long-term replacement to Hardik Pandya.
Avinash Singh (right-arm fast, Royal Challengers Bangalore)
The similarities between Avinash and Umran Malik are uncanny. Both hail from Jammu, have a carbon copy action and regularly bowl at 150kph. Consistency is biggest factor when it comes to T20 cricket and it will be interesting to see if Avinash moves the ball as well, something that Malik has been unable to do so far. Avinash has never played professional leather ball cricket, and could well play his first on one of the biggest stages of all.
Shahrukh Khan (all-rounder, Punjab Kings)
Hard-hitting lower order batsmen who bowl quality spin are hard to come by. Shahrukh has a great power game and could be a regular fixture in the future. His role was not clearly defined by Punjab last year, and he was wasted down the order. He will need to be used more judiciously.
Mukesh Choudhary (left-arm seamer, Chennai Super Kings)
A classic left-arm seam bowler in the mould of Trent Boult. A remarkably smooth action makes Choudhary a good candidate for longer versions of the game. Traditional swing might not be as valued in IPL, but he can be a real handful.
Rahul Tewatia (batsman, Gujarat Titans)
One of the most effective power hitters in Indian cricket, who also bowls a bit of leg spin. Being a left-hander is a huge advantage and Tewatia, 29, should hope to attract the attention of the national team management, especially as a number of India batsmen are well into their 30s and won't be around for much longer.
Tilak Varma (batsman, Mumbai Indians)
Mumbai don't have a lot going for them when it comes to local talent. However, the left-handed batsman seems a class apart, displaying maturity far beyond his 20 years. Earmarked as a future India batsman following a good IPL 2022 where he scored just under 400 runs.
RESULTS
Tottenham 1
Jan Vertonghen 13'
Norwich 1
Josip Drmic 78'
2-3 on penalties
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
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
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The distance learning plan
Spring break will be from March 8 - 19
Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm
Staff will be trained in distance learning programmes from March 15 - 19
Teaching hours will be 8am to 2pm during distance learning
Pupils will return to school for normal lessons from April 5
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
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)
The team
Videographer: Jear Velasquez
Photography: Romeo Perez
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Make-up: Gulum Erzincan at Art Factory
Models: Meti and Clinton at MMG
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Read more about the coronavirus
Results:
5pm: Handicap (PA) | Dh80,000 | 1,600 metres
Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)
5.30pm: Maiden (PA) | Dh80,000 | 1,600m
Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel
6pm: Handicap (PA) | Dh80,000 | 1,600m
Winner: Mukaram, Pat Cosgrave, Eric Lemartinel
6.30pm: Handicap (PA) | Dh80,000 | 2,200m
Winner: MH Tawag, Richard Mullen, Elise Jeanne
7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m
Winner: RB Inferno, Fabrice Veron, Ismail Mohammed
7.30pm: Handicap (TB) | Dh100,000 | 1,600m
Winner: Juthoor, Jim Crowley, Erwan Charpy
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AIR
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