Jos Buttler's blistering unbeaten 83 trumped Virat Kohli's majestic half-century as England beat India by eight wickets in the third Twenty20 International in Ahmedabad on Tuesday.
Kohli struck an unbeaten 77 off 46 balls to rescue India from a top-order collapse and help them to a competitive 156-6.
England overwhelmed the target with 10 balls to spare, and go 2-1 up in the five-match series, with Buttler smashing four sixes and five fours in his blistering 52-ball knock.
"Jos is a world-class player," said England captain Eoin Morgan. "We're very lucky to have him. He competes with the best in the world when it comes to opening the batting. He's been in incredible form and he's a great leader in our group. He's a huge influence."
Earlier put in to bat, India got off to a horror start mirroring their batting struggle in the series opener.
Their top order batsmen looked in discomfort against the pace and bounce of Mark Wood (3-31) and Jofra Archer.
Archer floored a return catch to reprieve Rohit Sharma off his first ball but England did not have to wait long for a breakthrough.
Wood breached KL Rahul's defence with an express delivery in the third over, dismissing the opener for his second successive duck in the series.
If pace got rid of Rahul, bounce did the trick against Rohit and Ishan Kishan.
India were 24-3 after the six powerplay overs and 55-3 at the halfway stage of their innings before Kohli counter-attacked.
The home captain smashed four sixes and eight boundaries as the hosts milked 56 runs off the last four overs.
"The England bowlers were brilliant with the new ball – they hardly gave us anything," said Kohli after the match. "I don't think our body language was good enough in the second half in the field. You need more energy."
England began cautiously and lost Jason Roy early after the opener played a reverse-sweep against Yuzvendra Chahal.
Buttler smashed a couple of sixes in that over and raced to a 26-ball fifty with his sustained aggression.
The English batsman got a life on 76, when Kohli, usually a safe catcher, dropped him at point after he had played a reverse-sweep. Jonny Bairstow's unbeaten 40 included the winning boundary.
Man of the match Buttler said: "I like being not out in the end and getting the side over the line. Some people don't expect me to attack the spinners so I thought I would take it on."
Ahmedabad hosts all five matches with the fourth T20 scheduled on Thursday.
The last three matches are being played behind closed doors following a rise in Covid-19 cases in the state of Gujarat.
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
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1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
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1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
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450,000
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73
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