Skipper Virat Kohli struck form with a gritty century as India ended the opening day's play on a commanding 267 for three against New Zealand in the third and final Test in Indore on Saturday.
The hosts, who elected to bat first, rode on an unbeaten 167-run partnership between Kohli (103) and Ajinkya Rahane (79) to gain control of the innings after early losses.
Kohli recorded his 13th Test ton in 48 matches after a string of low scores in his last seven innings since his first Test double hundred against West Indies in July.
The top-order batsman, who tackled the New Zealand bowlers with excellent footwork, hit the ball to all parts of the Holkar Stadium.
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Rahane, who seemed to gain confidence from the free-flowing Kohli at the other end, brought up his fifty – the tenth of his Test career – with a six off Jeetan Patel.
“Virat played a very good innings and got the first century in the series and Ajinkya too batted well,” No 3 batsman Cheteshwar Pujara, who scored 41, told reporters.
“Their partnership was crucial and if it carries on tomorrow it will be good for us,” Pujara said.
The 27-year-old Kohli worked hard in the initial part of his innings but grew in stature after getting past fifty and his assured stroke-making soon dominated the New Zealand bowling.
Kohli tapped a rising delivery from Matt Henry to run a quick single that saw a direct hit at the non-strikers end but the star batsman scampered home and celebrated his hundred.
New Zealand skipper Kane Williamson, who returned to lead the side after missing the second Test with a viral infection, juggled his bowling options but Kohli and Rahane held fort.
The hosts did not lose a single wicket in the space of 34 overs in the final session as the batting duo entertained the raucous home crowd.
“We will try to bat as long as possible. The kind of position we are in, we will look to get 400 and if we don’t lose quick wickets tomorrow and continue like we are doing, we will keep batting.
“We hope for a big total and when our spinners bowl we expect some more help from the wicket on day two and three,” said Pujara.
Earlier in post-lunch play Pujara was bowled off a beauty by left-arm spinner Mitchell Santner for 41. He had put on 40 runs with Kohli.
India lost both their openers in the morning session with returning Gautam Gambhir (29), who was playing Test cricket after a two-year gap, letting go of a good start.
Pace spearhead Trent Boult cut short Gambhir’s breezy knock, which was studded with three fours and two sixes, after trapping the left-handed batsman lbw on an incoming delivery.
Boult, Santner and Patel, who struck first after sending back Murali Vijay for 10, shared a wicket apiece in the 90 overs of play.
New Zealand allrounder Jimmy Neesham, who was added to the starting line-up in place of Neil Wagner, said the visitors were in with a chance provided they strike early on day two.
“I don’t know if we could have done it a whole lot different with the ball, stuck at it well ... Keeping the run rate below three was a good achievement. Couple of quick wickets tomorrow we’re still in game,” said Neesham on Saturday.
The hosts, who took a 2-0 lead after winning the second Test in Kolkata on Monday, have set their sights on a whitewash against the tourists.
*Agence France-Presse
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Squads
Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz
Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara
End of free parking
- paid-for parking will be rolled across Abu Dhabi island on August 18
- drivers will have three working weeks leeway before fines are issued
- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket
- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200.
- The penalty for failing to pay for a ticket after 10 minutes will be Dh200
- Parking on a patch of sand will incur a fine of Dh300
Terminator: Dark Fate
Director: Tim Miller
Starring: Arnold Schwarzenegger, Linda Hamilton, Mackenzie Davis
Rating: 3/5
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
