Opener Rohit Sharma hit a superb 161 to as India battled their way to 300-6 on the opening day of the second Test against England at Chennai's MA Chidambaram Stadium on Saturday.
At 86-3, India looked to have thrown away any chance of batting themselves into a strong position on a pitch that showed substantial wear and tear on the first day itself.
But Rohit's 162-run partnership with Ajinkya Rahane dragged the hosts back into the contest, before England dismissed both in the final session.
Rishabh Pant was batting on 33 at stumps, with debutant Axar Patel on five at the other end.
Earlier, Olly Stone had dismissed opener Shubman Gill for a duck with his third delivery after India captain Virat Kohli had elected to bat.
Rohit added 85 runs with Cheteshwar Pujara to steady the innings, but spinners helped England reclaim control with two quick wickets before the lunch break.
Pujara made 21 before edging Jack Leach to slip, and in the next over Moeen Ali marked his Test recall by spinning one through Kohli's defence to clean bowl the India captain for a duck.
Kohli initially stood frozen in disbelief, his dismissal illustrating just how spin-friendly the track is.
After the opening Test was played behind closed doors, 15,000 fans were allowed back in the stadium, and Rohit gave them plenty to cheer about.
The opener pulled Ben Stokes for a six and hit Moeen over the long-off ropes en route to scoring 100 of India's first 147 runs.
Rohit and Rahane denied England a wicket in the second session, but both then fell to spinners after tea.
Rohit, who smashed 18 fours in his knock, slog-swept a Leach delivery to Moeen, who also bowled Rahane for 67.
However, it could have been a different story. Rahane should have been given out for 66 when the ball hit pad and glove on its way to short-leg, but the decision was rejected on-field then inexplicably turned down on DRS.
Television umpire Anil Chaudhary did not even look at the relevant piece of footage, despite captain Joe Root appearing to make a very specific request.
That potential flashpoint lost some of its spice when the expensive Moeen produced another big-spinning beauty to bowl Rahane in the very next over, with England quietly handed back their lost review.
After stumps, Rahane said the match went along expected line on a pitch that he expected to help spinners from the first day.
"I thought it was proper Indian conditions and we knew it would turn from day one. One more partnership from Rishabh and Axar and we are in the game. When they were adjusting the pace and bowling quicker through the air, it was difficult," Rahane said.
Beaten by 227 runs in the first match of the four-Test series, India dropped Washington Sundar and Shahbaz Nadeem, while resting Jasprit Bumrah for the match.
All-rounder Patel made his Test debut while left-arm wrist-spinner Kuldeep Yadav and quick Mohammed Siraj were recalled.
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
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
