Stung by their crushing defeat in the opening match, India and captain Virat Kohli are looking to get their revenge on England in the second Test starting Saturday as crowds return to cheer on the hosts.
England, led by Joe Root, outplayed India to win by 227 runs on Tuesday to lead the four-match series 1-0 and jump to the top of the inaugural World Test Championship table.
It was a shock loss for India, coming into the encounter flying high after their historic series win in Australia and with the talismanic Kohli back in the side after his paternity break.
But the hosts will likely be lifted by Chennai allowing spectators in, meaning India will be playing in front of a home crowd - albeit at reduced capacity - for the first time since October 2019.
It's unclear how many England supporters the Barmy Army will muster, with foreign tourists still barred from India because of the coronavirus pandemic. In the recent Sri Lankan series, they had just one fan.
Root, who scored a match-winning 218 in his 100th Test in Chennai, said he missed the travelling fans but people in the ground would "improve the aesthetics of Test cricket".
Kohli has vowed to give a "tough fight" but the skipper is under pressure having now lost four Tests in a row, including two in New Zealand.
In his one Test in Australia before returning home for the birth of his daughter, India were skittled for just 36. And in his absence, India bounced back to take the series.
India are expected to make some changes to their team but batting great Sunil Gavaskar said there is no need to go overboard.
"I can't see too many changes happening because 'too many changes' is a sign of panic. And there is no need to panic," Gavaskar told Star Sports.
"This is a very good team. This team was outplayed and it can happen."
In the last game, left-arm orthodox Shahbaz Nadeem leaked 167 runs of England's mammoth first-innings total of 578 and was criticised by Kohli, along with fellow spinner Washington Sundar.
For England, Ben Foakes is set to take over wicketkeeping duties from Jos Buttler who ended his India tour after the first Test as part of the team's rest-and-rotate policy in the pandemic.
England also juggle their fast bowling options, which leaves Root and company in a dilemma over James Anderson.
The veteran paceman claimed a crucial three wickets including Ajinkya Rahane and danger-man Rishabh Pant to skittle India for 192 on day five.
But the 38-year-old reverse-swing specialist may be replaced by the equally dangerous Stuart Broad, in line with England's recent practice.
"We have options, that's the beauty of how we have gone about things this winter," said Root.
"I think it is really important that we look after our players and everyone comes into the games fit and fresh and able to deliver their skills at 100 percent."
In-form Root remains key to England with 684 runs in his last three Tests, including match-winning monster scores of 228 and 186 in the 2-0 Test sweep in Sri Lanka.
"I think (India) have got to find something for Joe Root whether it's playing reverse swing or just a change," former England batsman Ian Bell told ESPN Cricinfo.
"He looked so comfortable against left-arm orthodox, you know, the way he plays the sweep shot."
The series will decide which team will meet New Zealand in the World Test Championship final at Lord's in June.
India slipped to fourth in the WTC rankings after the loss. Australia are third.
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
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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
