• New Zealand's Glenn Phillips, centre, celebrates the dismissal of India's Akash Deep during the third day of the third Test at the Wankhede Stadium in Mumbai on Sunday, November 3, 2024. AP
    New Zealand's Glenn Phillips, centre, celebrates the dismissal of India's Akash Deep during the third day of the third Test at the Wankhede Stadium in Mumbai on Sunday, November 3, 2024. AP
  • India's Rishab Pant, right, speaks to umpires Michael Gough, center, and Richard Illingworth after his controversial dismissal on Sunday. AP
    India's Rishab Pant, right, speaks to umpires Michael Gough, center, and Richard Illingworth after his controversial dismissal on Sunday. AP
  • Left-arm spinner Ajaz Patel picked up six wickets as New Zealand defeated India in the third Test in Mumbai by 25 runs. AFP
    Left-arm spinner Ajaz Patel picked up six wickets as New Zealand defeated India in the third Test in Mumbai by 25 runs. AFP
  • Shubman Gill and Virat Kohli both failed in the second innings as India suffered their first ever 3-0 home Test series defeat. AFP
    Shubman Gill and Virat Kohli both failed in the second innings as India suffered their first ever 3-0 home Test series defeat. AFP
  • Rohit Sharma failed with the bat and in the field as India suffered their first ever 3-0 home Test series defeat. AFP
    Rohit Sharma failed with the bat and in the field as India suffered their first ever 3-0 home Test series defeat. AFP
  • New Zealand's Aijaz Patel, third left, celebrates the dismissal of Ravindra Jadeja. AP
    New Zealand's Aijaz Patel, third left, celebrates the dismissal of Ravindra Jadeja. AP
  • Ravindra Jadeja picked up 10 wickets in the Mumbai Test. AFP
    Ravindra Jadeja picked up 10 wickets in the Mumbai Test. AFP

India sink to new low after 3-0 Test series defeat to New Zealand


  • English
  • Arabic

Even in their wildest imagination, the harshest critics of the Indian team would not have expected them to be whitewashed 3-0 at home. And that too by an out-of-form New Zealand team missing their main batsman and fresh from a 2-0 defeat in Sri Lanka.

After all, India had been unbeaten in Tests at home in 12 years and on the verge of qualifying for the World Test Championship final next year, for the third straight time.

However, in a matter of three weeks, Indian cricket was turned upside down as a spirited New Zealand team pulled off the most remarkable result in modern cricket - a Test series sweep in India.

New Zealand could sense victory on Sunday even though they started the day on 171-9 in their second innings with a lead of just 143 runs in the third Test in Mumbai. Their confidence stemmed from India's hopelessly out of form batting and the extravagant help spinners were getting from the Wankhede pitch.

India quickly wrapped up the innings in the morning session and received a target of 147. On any other occasion, it would have been advantage India. But not this time. Not this team.

The Black Caps knew India's top order could be tied down against spin and their belief was justified within the first hour of the chase.

Left-arm spinner Ajaz Patel ripped through the top order as India were reduced to 29-5. Sarfaraz Khan smashed a full toss straight to deep mid-wicket, underscoring how out of touch and down on luck India's batting is.

Wicketkeeper Rishabh Pant counter-attacked with a sensational 64 from just 57 balls on a raging turner, advancing down the pitch with the ball turning square. But he was fighting a lone battle.

With the reliable Washington Sundar giving him company, Pant raced past 50 before losing his wicket to the impressive Patel in controversial circumstances.

Pant kicked the ball away before wicketkeeper Tom Blundell appealed for a bat pad, which was not upheld by the on field umpire. Upon review, the third umpire overturned the decision even though there were only inconclusive readings on UltraEdge.

Patel had his 10th wicket of the match and New Zealand were well on their way to victory - without star batsman Kane Williamson and left-arm spinner Mitchell Santner who had picked up 13 wickets in the previous Test.

Patel snared the last wicket of Sundar to finish with 6-57 as India were bowled out for 121, losing the Test by 25 runs.

It was the first time India had been whitewashed in a Test series at home since South Africa's 2-0 win in 2000 and their first-ever 3-0 defeat at home.

Following the defeat, captain Sharma admitted that the team failed as a unit and that he too had a poor series as captain.

"We didn't play our best cricket, we know and we have to accept it," Sharma said.

"The target was achievable as well, all we had to do was a bit application which we failed to do. There are certain ideas, certain plans on my mind when I go to bat, but in this series, it didn't come off and that's disappointing for me.

"From a personal point of view, I wasn't at my best with both bat and as a captain. I was not at my best as captain in leading the team as well as with the bat. Collectively as a unit we failed to perform."

Rohit Sharma failed as a batsman and captain in the New Zealand series. AFP
Rohit Sharma failed as a batsman and captain in the New Zealand series. AFP

End of the road?

The series defeat has not only all but ended India's hopes of qualifying for the WTC final, it should also expedite the exits of some of the biggest stars of Indian cricket.

India now need to win four out of five Tests in the next series in Australia to have any chance of qualifying for the Lord's final next year. Given the state of affairs, India would do well to avoid losing four of the five matches.

If India suffer more ignominy in Australia, it is almost certain that the Test team will move on from some or all stalwarts in the side sooner rather than later. Captain Sharma seems front of the line, after a horrendous three Tests where he seemed clueless against pace and spin, attacking from the start irrespective of the situation. His captaincy seemed just as bad, making wrong selection and toss calls in the first Test, and employing conservative fields in the last two games.

Virat Kohli struggled as much during the series, with just one fifty and even a needless run out close to stumps on the opening day of the third Test.

Equally significant disappointments, at least in the first two Tests, were veteran spinners Ravichandran Ashwin and Ravindra Jadeja. Both failed to make inroads as the series slipped away, even as New Zealand spinners Santner, Patel and Glenn Phillips showed a lot more discipline.

All-rounder Sundar showed better skill with the ball on helpful pitches and there is a belief that India would have been better served had left-arm spinner Axar Patel been included in the team, as his record as a batsman and bowler on India pitches is second to none.

While Jadeja did pick up 10 wickets in Mumbai, the writing is on the wall. The four veterans who brought India numerous accolades over the past decade are unlikely to be seen together for much longer.

India might have hoped for a smoother transition, possibly following the WTC final after which the veterans could be moved along with dignity. But the embarrassment of a home Test series whitewash means there is no time for formalities.

The Test squad for the five-Test Australia tour has already been announced and expect a few heads to roll if the Indian team continues its horror form.

Lowest Test scores

26 - New Zealand v England at Auckland, March 1955

30 - South Africa v England at Port Elizabeth, Feb 1896

30 - South Africa v England at Birmingham, June 1924

35 - South Africa v England at Cape Town, April 1899

36 - South Africa v Australia at Melbourne, Feb. 1932

36 - Australia v England at Birmingham, May 1902

36 - India v Australia at Adelaide, Dec. 2020

38 - Ireland v England at Lord's, July 2019

42 - New Zealand v Australia in Wellington, March 1946

42 - Australia v England in Sydney, Feb. 1888

You Were Never Really Here

Director: Lynne Ramsay

Starring: Joaquim Phoenix, Ekaterina Samsonov

Four stars

Calls

Directed by: Fede Alvarez

Starring: Pedro Pascal, Karen Gillian, Aaron Taylor-Johnson

4/5

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

MATCH INFO

Delhi Daredevils 174-4 (20 ovs)
Mumbai Indians 163 (19.3 ovs)

Delhi won the match by 11 runs

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Roll of honour

Who has won what so far in the West Asia Premiership season?

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

West Asia Cup - Winners: Bahrain; Runners up: Dubai Exiles

West Asia Trophy - Winners: Dubai Hurricanes; Runners up: DSC Eagles

Final West Asia Premiership standings - 1. Jebel Ali Dragons; 2. Abu Dhabi Harlequins; 3. Bahrain; 4. Dubai Exiles; 5. Dubai Hurricanes; 6. DSC Eagles; 7. Abu Dhabi Saracens

Fixture (UAE Premiership final) - Friday, April 13, Al Ain – Dubai Exiles v Abu Dhabi Harlequins

THE%20SWIMMERS
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ESally%20El-Hosaini%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ENathalie%20Issa%2C%20Manal%20Issa%2C%20Ahmed%20Malek%20and%20Ali%20Suliman%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
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

%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Nag%20Ashwin%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EPrabhas%2C%20Saswata%20Chatterjee%2C%20Deepika%20Padukone%2C%20Amitabh%20Bachchan%2C%20Shobhana%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E%E2%98%85%E2%98%85%E2%98%85%E2%98%85%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4-cyl

Power: 153hp at 6,000rpm

Torque: 200Nm at 4,000rpm

Transmission: 6-speed auto

Price: Dh99,000

On sale: now

SPECS

Nissan 370z Nismo

Engine: 3.7-litre V6

Transmission: seven-speed automatic

Power: 363hp

Torque: 560Nm

Price: Dh184,500

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

THE SPECS

Engine: 4.4-litre V8

Transmission: eight-speed automatic

Power: 523hp

Torque: 750Nm

Price: Dh469,000

UAE currency: the story behind the money in your pockets

'Outclassed in Kuwait'
Taleb Alrefai, 
HBKU Press 

Updated: November 03, 2024, 10:57 AM