Virat Kohli made his 35th birthday a memorable one as his unbeaten century helped India complete another thumping win at the World Cup, this time against in-form South Africa in Kolkata by a huge margin of 243 runs on Sunday.
The match was seen as a clash between two of the best teams in the tournament but India dominated the match from start to finish, first posting an above par 326-5 on a slow Eden Gardens pitch, thanks to a masterful 101 not out from Kohli.
India's bowlers, led by spinner Ravindra Jadeja (5-33), then turned on the afterburners to dismiss the mighty South African batting line-up for just 83 in 27.1 overs to complete a sensational win.
However, the day belonged to Kohli, who equaled the great Sachin Tendulkar's record of 49 ODI centuries.
"Every opportunity to play for India is a big one and to do this on my birthday in front of a huge crowd is the stuff of dreams. It is something you dream about as a child," said Kohli.
"I am just happy to help the team as much as possible."
Kohli said the wicket was extremely challenging once the ball got older as bowlers got grip and timing became difficult. The star batsman said his job was to bat until the end and allow others to score around him.
"It was a wicket that was tricky to bat on. We got a great start. My job was to keep the momentum going when I got in. But after 10 overs, the ball started gripping and the wicket started slowing down. My role was to bat deep and till the end after the openers fell," he explained.
"Well played Virat," Tendulkar posted on X, formerly Twitter.
"It took me 365 days to go from 49 to 50 earlier this year. I hope you go from 49 to 50 and break my record in the next few days. Congratulations," Tendulkar added, having celebrated his 50th birthday in April.
South Africa's chase of 327 began poorly as they lost half their side for 40 runs inside 14 overs as Jadeja and Mohammed Shami (2-18) ran through their line up. The Proteas were bundled out for 83, their second defeat while chasing in the tournament.
Jadeja was almost unplayable on a surface that offered turn throughout the day. He started off by castling captain Temba Bavuma with a classic ball that beat his defence and disturbed the stumps. From there, it was a procession of wickets for spinners and pacers.
Mohammad Siraj (1-11) and Kuldeep Yadav (2-7) also played their part in the big win, with Yadav completing the victory by clean bowling Lungi Ngidi off a googly.
But the day belonged to Kohli.
His unbeaten 101 contained 10 fours as he continued his superb form by taking his tally past 500 runs in the tournament.
Kohli dropped anchor in a solid third-wicket stand of 134 with Shreyas Iyer, who hit 77 with seven fours and two sixes, before making his ton in the 49th alongside some late hitting by Jadeja (29 not out).
India captain Rohit Sharma, who set the tone for the match with a quick 40 off just 24 balls, lauded Kohli for the application that he showed.
"If we look at how we played in the last three games, we adapted to the situation. We were put under pressure against England. In the last game (against Sri Lanka), we lost a wicket in the first over but got to a good score. Today was not an easy pitch, you needed someone like Kohli, who batted to the situation. Not to forget Shreyas. It's important to let guys have freedom in the middle," he said.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the 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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
