Virat Kohli may have scored a potentially match-winning century against Australia, but he was even more enamoured by the way MS Dhoni, his captain, played in Chennai.
Kohli, who added 57 runs to the 50 he had made on the second day of the first Test before being dismissed by the off-spinner Nathan Lyon, then sat down to watch a batting masterclass from Dhoni who returned to the pavilion a few hours later unbeaten on a record-breaking 206.
It was the first double-century by a wicketkeeper-captain in Tests. It was also the highest individual Test score by an India wicketkeeper-batsman as well as the highest individual Test score by an India captain against Australia. More impressive was the fact it took Dhoni just 243 deliveries to do so.
Perhaps most crucial to him and his team, India had reached 515 for eight – a 135-run lead – by the end of day's play.
Kohli, though, could not help but spend some time praising India's top scorer for an innings of character, given that India were in trouble at 196 for four with Sachin Tendulkar dismissed, clean-bowled by Lyon for 81.
"His [Dhoni's] strike rate was 87 per cent [84.55 to be precise] which is quite brilliant. Only a few players are there in the world who can do that," Kohli said at the news conference. "It was brilliant batting especially coming in at the fall of Sachin Tendulkar's wicket. The way he batted was usual for him and when he is in flow he can hit the ball a mile."
When asked if this was the best innings Dhoni had played, Kohli said: "I have seen him bat like this in the ODIs ... his knock of 183 against Sri Lanka [in Jaipur in 2005]. But ODIs are different.
"When you analyse the situation of playing with a tail-ender and take strike when you wanted and hit the ball when it is needed, it is totally a great display of batting in temperament wise, hitting the ball cleanly and assessing the situation as well by Dhoni today.
"Especially in Test matches it is not easy to play with the lower order and making 200-plus score with a lower order is commendable thing."
Indeed, following the dismissal of Kohli for 107, India looked like they would concede a first-innings lead to Australia.
Dhoni, though, went on to strike partnerships worth 41 runs with Ravindra Jadeja (16), seven with Ravichandran Ashwin (three), 34 with Harbhajan Singh (11) and most significantly 109 with Bhuvneshwar Kumar (16 not out).
Bhuvneshwar, the medium pace bowler playing in his first Test, consumed 56 deliveries, giving Dhoni the freedom to express himself at the other end and collect 22 fours and five sixes along the way.
As for Kohli's own contribution to the scoreboard, the middle-order batsman was pleased to hit what was his fourth Test century.
The Delhi player was disappointed in the manner in which he got out – he failed to get the elevation required to beat Mitchell Starc at mid-on with the fast bowler taking a simple catch off Lyon to leave India 324 for five – but he was satisfied nonetheless.
"I became hungry for runs before this series. Those feelings are important to a cricketer. I am pleased with how I batted in this Test so far," he said. "Just hoping that we will have a great session tomorrow and take a strong position in this game."
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MATCH INFO
Karnatake Tuskers 114-1 (10 ovs)
Charles 57, Amla 47
Bangla Tigers 117-5 (8.5 ovs)
Fletcher 40, Moores 28 no, Lamichhane 2-9
Bangla Tiger win by five wickets
Brief scores:
Toss: Sindhis, elected to field first
Pakhtoons 137-6 (10 ov)
Fletcher 68 not out; Cutting 2-14
Sindhis 129-8 (10 ov)
Perera 47; Sohail 2-18
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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
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Source: VCOe