India's Ravichandran Ashwin bowls during the fourth day of the cricket Test match against Bangladesh in Hyderabad, India, on February 12, 2017. Aijaz Rahi / AP
India's Ravichandran Ashwin bowls during the fourth day of the cricket Test match against Bangladesh in Hyderabad, India, on February 12, 2017. Aijaz Rahi / AP
India's Ravichandran Ashwin bowls during the fourth day of the cricket Test match against Bangladesh in Hyderabad, India, on February 12, 2017. Aijaz Rahi / AP
India's Ravichandran Ashwin bowls during the fourth day of the cricket Test match against Bangladesh in Hyderabad, India, on February 12, 2017. Aijaz Rahi / AP

India v Bangladesh: Ravichandran Ashwin puts tourists on the brink


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India’s bowlers led by spinner Ravichandran Ashwin tightened the noose Sunday on Bangladesh, who face an uphill battle for survival on a final-day track in the one-off Test in Hyderabad.

Chasing a daunting 459 for victory, the visitors were precariously placed on 103 for three at stumps on day four. Mahmudullah on nine and Shakib Al Hasan on 21 were the crease.

Ashwin, who became the fastest bowler to claim 250 Test wickets during Bangladesh’s first innings, struck twice in the visitors’ chase to take his wickets tally to 252 in his 45th match.

Left-arm spinner Ravindra Jadeja chipped in to dismiss a fighting Soumya Sarkar for 42 and end his 60-run stand second-wicket stand with Mominul Haque.

Haque (27) himself went four runs later. The left-right batting combination of Mahmudullah and Shakib then put on 28 runs to play out the rest of the session.

India need just seven wickets to seal the Test while the visitors must score another 356 to win — or bat out three more sessions to save the match.

“Hoping to get those seven wickets as early as possible,” said Indian batsman Cheteshwar Pujara, whose unbeaten 54 helped the hosts declare their second innings on 159-4.

“I think the ball has started turning now. Probably the wicket is slightly on the slower side, but at the same time it has opened up and there should be more assistance for the spinners tomorrow,” Pujara told reporters.

India, who did not enforce the follow-on after bowling out Bangladesh for 388, lost two early wickets but Pujara and skipper Virat Kohli (38) put on 67.

Shakib’s left-arm spin checked India’s surge with two wickets including that of Kohli, who gave a catch to midwicket in his search for boundaries.

But Pujara kept on carting the bowlers to all parts of the ground, smashing six fours and a six during his 58-ball stay.

Earlier Ashwin had raced to the 250th scalp of his career after dismissing Bangladesh skipper Mushfiqur Rahim for 127 — the final wicket of the innings.

Ashwin, the world’s top-ranked Test bowler, surpassed Australia’s legendary paceman Dennis Lillee, who took 48 matches to reach the same mark.

Rahim had led Bangladesh’s resistance for nearly three sessions before falling foul of 30-year-old Ashwin, who has so far claimed 59 wickets in the current season.

“Probably he is the toughest spinner when it comes to any opposition team ... many teams are planning on how they are going to face Ashwin,” said Pujara.

Bangladesh batting coach Thilan Samaraweera also praised Ashwin’s “variation and skill-set”, but called for a concerted effort against a top-quality bowling attack.

“It’s not just one batsman but we as a group have to build a 50s, 60s partnership and then see (how it goes) from the lunchtime,” said the former Sri Lanka batsman.

“We have to get through the first hour and stay cool in the dressing room as well.”

Ninth-ranked Bangladesh, who have never won a Test against India, are playing their first Test on Indian soil since gaining five-day status in 2000.

* Agence France-Presse

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Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

match info

Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

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

Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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US households add $601bn of debt in 2019

American households borrowed another $601 billion (Dh2.2bn) in 2019, the largest yearly gain since 2007, just before the global financial crisis, according to February data from the New York Federal Reserve Bank.

Fuelled by rising mortgage debt as homebuyers continued to take advantage of low interest rates, the increase last year brought total household debt to a record high, surpassing the previous peak reached in 2008 just before the market crash, according to the report.

Following the 22nd straight quarter of growth, American household debt swelled to $14.15 trillion by the end of 2019, the New York Fed said in its quarterly report.

In the final three months of the year, new home loans jumped to their highest volume since the fourth quarter of 2005, while credit cards and auto loans also added to the increase.

The bad debt load is taking its toll on some households, and the New York Fed warned that more and more credit card borrowers — particularly young people — were falling behind on their payments.

"Younger borrowers, who are disproportionately likely to have credit cards and student loans as their primary form of debt, struggle more than others with on-time repayment," New York Fed researchers said.

FIXTURES

Fixtures for Round 15 (all times UAE)

Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)

Scoreline

Syria 1-1 Australia

Syria Al Somah 85'

Australia Kruse 40'

if you go

Getting there

Etihad (Etihad.com), Emirates (emirates.com) and Air France (www.airfrance.com) fly to Paris’ Charles de Gaulle Airport, from Abu Dhabi and Dubai respectively. Return flights cost from around Dh3,785. It takes about 40 minutes to get from Paris to Compiègne by train, with return tickets costing €19. The Glade of the Armistice is 6.6km east of the railway station.

Staying there

On a handsome, tree-lined street near the Chateau’s park, La Parenthèse du Rond Royal (laparenthesedurondroyal.com) offers spacious b&b accommodation with thoughtful design touches. Lots of natural woods, old fashioned travelling trunks as decoration and multi-nozzle showers are part of the look, while there are free bikes for those who want to cycle to the glade. Prices start at €120 a night.

More information: musee-armistice-14-18.fr ; compiegne-tourisme.fr; uk.france.fr

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NBA FINALS SO FAR

(Toronto lead 3-2 in best-of-seven series)

Game 1 Raptors 118 Warriors 109

Game 2 Raptors 104 Warriors 109

Game 3 Warriors 109 Raptors 123

Game 4 Warriors 92 Raptors 105

Game 5 Raptors 105 Warriors 106

Game 6 Thursday, at Oakland

Game 7 Sunday, at Toronto (if needed)

THE BIO

Age: 30

Favourite book: The Power of Habit

Favourite quote: "The world is full of good people, if you cannot find one, be one"

Favourite exercise: The snatch

Favourite colour: Blue

The Disaster Artist

Director: James Franco

Starring: James Franco, Dave Franco, Seth Rogan

Four stars

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