Rohit Sharma credited keeping cool as being the key to hitting a six off the final ball to complete an astonishing fightback from the Mumbai Indians last night in the Indian Premier League.
For long stages of their run chase they had looked out of it against the Deccan Chargers as they struggled to score quickly as they chased a target of 139 to win.
Excellent bowling by Dale Steyn (three for 12) had ensured that Mumbai were always behind the run rate, and they required an imposing 18 off the last over to triumph.
After James Franklin had taken six runs off Daniel Christian's first two balls through a boundary and a two, a leg bye off the third ball got Rohit on strike.
He hammered the fourth ball over point for a six, before surviving a run out appeal after sprinting two off the penultimate delivery to leave three required off the final ball.
Rohit, who had held the Mumbai innings together from the start, kept his nerve as he clubbed a full toss from Christian over long-on for a maximum to finish on 73 not out and spark his side's celebrations.
Of the successful run chase, Rohit, said: "The idea was to stay calm. That is what I have been doing for India.
"When Franklin came in, we needed 19 runs in the last over. I knew we could do it in the end. The dive on the second last ball was what saved us.
"We needed this win very badly. We lost the second game and needed to win this to gain momentum."
The victory was important for Mumbai, who had underwhelmed with the bat in defeat to the Pune Warriors on Friday.
A similar batting collapse had looked on the cards when Steyn dismissed both openers Tirumalasetti Suman (5) and Richard Levi (3) with only 10 runs on the board.
But Rohit rebuilt the innings, putting on 48 with Ambati Rayudu (19) for the third wicket and then 37 with Kieron Pollard (24) for the fourth wicket.
But the accuracy of Steyn kept Mumbai in check and it looked as if a second loss was on the cards until Sharma's late heroics.
Deccan had got off to a flying start in their innings thanks to Shikhar Dhawan. The opener struck 41 off just 24 balls, including four sixes, before he holed out to Pollard off Lasith Malinga's bowling.
Christian (39) and Cameron White (30 not out) pushed the home side to 138 for nine, despite Munaf Patel finishing with four for 20 from an impressive spell.
Harbhajan Singh, the Mumbai captain, was relieved to triumph.
"We were right under the target," he said.
"We knew that the boundaries were short and later on the bowlers would be under pressure. We have got the batsmen who can clear any boundaries. We should have finished it a little earlier"
A disappointed Kumar Sangakkara, the Deccan captain, said: "We were probably 15-20 runs short. Rohit batted brilliantly for Mumbai."
* Agency
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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