Virat Kohli was proud of the way his team battled for a draw in his first match as permanent Test captain but said India’s pace attack needed to emulate Australia’s if they were to progress as a power in the longest form of the game.
India flirted with what would have been an incredible fourth-innings run chase at the Sydney Cricket Ground on Saturday, having been set 349 for victory after Australia’s overnight declaration.
They were forced back on the defensive first by some stifling bowling from the Australians and then into a rearguard action when they lost five wickets for 57 runs after tea on the final day.
That Ajinkya Rahane and Bhuvneshwar Kumar saw them safely to the end of play and a draw was further evidence that there is not much wrong with India’s batting, but the failure of their bowlers to exert pressure cost them dearly in a 2-0 series defeat.
“Certainly we have a lot to learn from the Australian bowlers, especially someone like Josh Hazlewood, who’s playing his first few games here and he’s put the ball in the right spot all three Test matches,” Kohli said.
“That’s something we need to work on big time if you want to win Test matches.
“Eventually, you have to take 20 wickets if you want to win a Test match. That’s how simple and plain it is.
“The more composure the bowlers have in future and the more consistent they are, the more chances we give ourselves to win Test matches.”
Asked specifically what he thought was lacking in India’s pace bowlers, Kohli said there were several factors.
“The skill is there or else they wouldn’t be playing for India,” he said.
“You just need to character to say, ‘OK, I am tired, but I’ll still pick two wickets for the team’. It’s to do with wanting to bowl that second and third spell for the team.”
Kohli’s own performances with the bat were one of the highlights of the series for tourists with four centuries and 692 runs, the second-highest tally in an overseas series for an India batsman.
He also received one of the highest compliments an Australian cricket crowd can pay an opponent – being booed to the crease when he came out to bat.
“They have booed me, but I know they have liked the way we have played our cricket,” Kohli said.
“To have the whole Australian crowd and 11 players who want to irritate me and get me out has been challenging, but it has been enjoyable.
“It has brought out the best in me. This is certainly the best Test series that I have had so far.”
sports@thenational.ae
Follow us on Twitter at @SprtNationalUAE
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
