Afghanistan's Yamin Ahmadzai, second left, was one of the better bowlers for the Test debutants in Bangalore on Thursday. Aijaz Rahi / AP Photo
Afghanistan's Yamin Ahmadzai, second left, was one of the better bowlers for the Test debutants in Bangalore on Thursday. Aijaz Rahi / AP Photo
Afghanistan's Yamin Ahmadzai, second left, was one of the better bowlers for the Test debutants in Bangalore on Thursday. Aijaz Rahi / AP Photo
Afghanistan's Yamin Ahmadzai, second left, was one of the better bowlers for the Test debutants in Bangalore on Thursday. Aijaz Rahi / AP Photo

A day of two halves for Afghanistan's cricketers in debut Test against India


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The very first ball of Afghanistan’s new life as a fully-paid up member of cricket’s most exclusive club told a story.

Yamin Ahmadzai bounded in, full of enthusiasm and expectation. Then, with a few strides still to run, he bailed out, losing his bearings, and opted against letting the ball go. He needed to reload.

Sorry, everyone. Can I have another go at this, please?

Midway through a chastening first day as a Test outfit, the Afghan side might be wishing the same.

Shikhar Dhawan made a century before lunch. His opening partner, Murali Vijay, also made it to three-figures – the ninth time both India’s openers have made hundreds in the same Test innings. It was brutal.

If Afghanistan made history just by turning up, their hosts quickly warmed to the theme, too.

Ahead of the start, the atmosphere had been rent with joy, as well as a fair dose of nerves. The premiers of both countries had been moved to send warm messages of congratulation.

“As President of the Islamic Republic of Afghanistan I welcome Afghanistan's maiden Test match against India,” Ashraf Ghani wrote.

“I'm proud of the men who championed cricket in Afghanistan [and] will play against the best in the world. Today is that historic day.

“On behalf of all Afghans I pay tribute to their contribution to the game of cricket, and honour them for being a source of pride to the nation. India, and now Afghanistan are two major Asian cricket forces.”

Narendra Modi, the Indian Prime Minister, was similarly minded.

“I congratulate the people of Afghanistan as their cricket team plays their first international Test match,” he wrote.

“Glad that they have chosen to play the historic match with India. May sports continue to bring our people closer and strengthen ties.”

The ceremonial feel continued on the field before play began. Salim Durani, the former India Test player who was born in Kabul, was presented to the two sides ahead as a guest of honour.

Then the Afghan players were each gifted newly-commissioned red caps, along with commemorative presentation cases.

As worthy and noble all it was, it jarred slightly. Afghanistan’s on-field successes since they started out 17 years ago have been characterised by the players being gloriously unsentimental. They have just wanted to play.

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Paul Radley's Afghanistan cricket coverage:

Long read: From Afghanistan to Dubai via Scotland - cricket at centre of Ghazi's journey

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They have excelled most when they have either been unknown, or written off, giving them scope to show what they have got. They are at their best when punchy and bullish, not feted.

They appeared unnerved by all the pomp and ceremony. Being celebrated without actually having done anything as yet does not fit their style.

It showed in their play. Asghar Stanikzai, the captain who had been one of the Originals from 2001, had said his side were not feeling nerves ahead of the game.

Well, if not nerves, then they were just plain bad at the start. India’s hundred was up within 20 overs, Dhawan bringing it up with a six off his Sunrisers Hyderabad teammate Rashid Khan.

After four overs – which would equate to his full ration in an Indian Premier League match – the vaunted Rashid had no wicket for 34. He had a better return than that in the vast majority of his IPL matches this season. By his 17th over, he had conceded 100 runs.

India opener Shikhar Dhawan gave Afghanistan cricketing lessons in the first session. Aijaz Rahi / AP Photo
India opener Shikhar Dhawan gave Afghanistan cricketing lessons in the first session. Aijaz Rahi / AP Photo

India were racing away with it. Then, two heavy rain storms hit Bengaluru, and Afghanistan had a chance to regroup and remind themselves of what got them here.

Shortly after the showers had gone for the day, the home team were 280-1. Afghanistan salvaged the day, though, by taking 5-67 before the close.

A bit like on the first ball of the day, when Yamin relocated his run up. He bowled a fine in-swinger that challenged Vijay, and all the Afghan fielders swarmed on the ball. He showed that he was, in fact, ready for this – and by stumps, with India on 347-6, his team had proved the same.

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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.

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1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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Distance covered: 160km

Temperature: -40°C

Weight of equipment: 45kg

Altitude (metres above sea level): 0

Terrain: Ice rock

South Pole stats

Distance covered: 130km

Temperature: -50°C

Weight of equipment: 50kg

Altitude (metres above sea level): 3,300

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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

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

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Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Men's football draw

Group A: UAE, Spain, South Africa, Jamaica

Group B: Bangladesh, Serbia, Korea

Group C: Bharat, Denmark, Kenya, USA

Group D: Oman, Austria, Rwanda

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Title: General Practitioner with a speciality in cardiology

Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India

Education: Medical degree from the Government Medical College in Nagpur

How it all began: opened his first clinic in Ajman in 1993

Family: a 90-year-old mother, wife and two daughters

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A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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Director: Christopher Nolan

Stars: John David Washington, Robert Pattinson, Elizabeth Debicki, Dimple Kapadia, Michael Caine, Kenneth Branagh 

Rating: 5/5

SPAIN SQUAD

Goalkeepers Simon (Athletic Bilbao), De Gea (Manchester United), Sanchez (Brighton)

Defenders Gaya (Valencia), Alba (Barcelona), P Torres (Villarreal), Laporte (Manchester City), Garcia (Manchester City), D Llorente (Leeds), Azpilicueta (Chelsea)

Midfielders Busquets (Barcelona), Rodri (Manchester City), Pedri (Barcelona), Thiago (Liverpool), Koke (Atletico Madrid), Ruiz (Napoli), M Llorente (Atletico Madrid)

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Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5