Shore Temple is named after the Bay of Bengal coastline it overlooks. Getty Images
Shore Temple is named after the Bay of Bengal coastline it overlooks. Getty Images
Shore Temple is named after the Bay of Bengal coastline it overlooks. Getty Images
Shore Temple is named after the Bay of Bengal coastline it overlooks. Getty Images

India’s 'underwater' temple in Chennai is country's first green energy tourist attraction


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Shaded by a 1,300-year-old Hindu temple, I peered into the Indian Ocean imagining the fury unleashed here in Tamil Nadu by the 2004 Boxing Day tsunami. For all their destruction, those waves left behind one extraordinary, puzzling gift.

Excited archaeologists soon swarmed this coastal town of Mahabalipuram, 50km south of Chennai. They studied ancient structures in the ocean sand revealed by the tsunami, hoping these remains may be part of the legendary underwater temples of the 1,200-year-old Pallava dynasty.

The puzzle of those subsea temples remains unsolved. But one sits above the ocean, and the Unesco World Heritage site and tourist attraction recently became India's first “green energy archaeological site”.

Late last year, Indian authorities revealed the temple is fully powered by solar energy. Known as Mahabalipuram Shore Temple, it is the very same building that shielded me from the fierce Tamil Nadu sun as I stared seaward.

Near Shore Temple is the fascinating archaeological site of Mahabalipuram. Photo: Ronan O'Connell
Near Shore Temple is the fascinating archaeological site of Mahabalipuram. Photo: Ronan O'Connell

An array of green technology was installed at this site during a joint project by NGO Hand in Hand India and the Renault Nissan Technology and Business Centre India. Three solar energy plants now power this site, including its reverse osmosis facility. Due to that facility, tourists visiting this magnificent temple, which is surrounded by lawns and abutting the beach, can now get free drinking water from three separate kiosks.

Travellers can easily access Mahabalipuram from Chennai. Etihad Airways, Indigo and Air Arabia all have direct flights from Abu Dhabi to the capital of Tamil Nadu, which has a population of more than 10 million. From downtown Chennai, it took me 90 minutes by taxi to reach Mahabalipuram.

Follow my lead and pause along the way at another seaside attraction, Krishanankaranai. It has a cluster of temples and monuments dating back more than 1,000 years, which were also revealed by the tsunami. I was awed by the size and ancient Tamil inscriptions of the Tsunami Stone, a colossal slab tossed by the waves and now stands tall in Krishanankaranai.

Some of these sites may be linked to Shore Temple and the similarly mysterious Pallava kingdom. This dynasty commanded a swathe of southern India, between the fourth and ninth centuries, although its origins remain hotly debated. What is beyond dispute is the grandeur of the many marvels it built at Mahabalipuram.

Uncovering treasures of the Pallava kingdom

Varaha Cave is one of several stunning temples carved into rock at Mahabalipuram. Photo: Ronan O'Connell
Varaha Cave is one of several stunning temples carved into rock at Mahabalipuram. Photo: Ronan O'Connell

Before visiting Shore Temple, I ventured a short distance inland to the sprawling remains of a former Pallava settlement. Although this kingdom was ruled from Kancheepuram, about 50km to the east, the Pallavas developed Mahabalipuram into a prosperous seaport.

I was impressed by the skilful craftsmanship and obvious manpower represented by the many monuments carved into, or out of, rock more than a millennia ago. Olakkannesvara Temple sits high on an outcrop. From its lofty perch, I looked down on almost a dozen more attractive stone temples, including Krishna Mandapam and Adivaraha, Mahishasura Mardini and Varaha caves.

Each was overshadowed, however, by the wondrous Arjuna’s Penance. This towering rock face, about 13 metres tall and 29 metres wide, is embellished by more than 100 bas-reliefs depicting animals, warriors and deities. Fascinated to learn more about the artistic splendour of Mahabalipuram, I bought a book on its history from a vendor outside Arjuna’s Penance.

It explained that the rulers of Pallava were passionate patrons of the arts. In particular, they were enamoured with the rock-cut glory of the Ajanta Caves in the Indian state of Maharashtra, where more than a dozen spectacular Buddhist structures are carved into cliffs.

Krishna's Butter Ball is a unique attraction amid the historic remains of Mahabalipuram. Photo: Ronan O'Connell
Krishna's Butter Ball is a unique attraction amid the historic remains of Mahabalipuram. Photo: Ronan O'Connell

Mahabalipuram may not be nearly as famous as Ajanta, either within India or abroad, but its rock monuments are among the most dazzling historical sites I’ve witnessed across many visits to this giant nation. And the mystery of the Shore Temple, and the Pallava’s seven underwater shrines, only heightens the allure of Mahabalipuram.

I was free to wander around and inside Shore Temple, a granite structure made up of two sanctums. At its core is a multi-tiered tower, intended to resemble a pyramid, which is in fine condition considering its age and the ravages of the adjacent ocean.

It was constructed by Pallavan king Rajasimha and is one of southern India’s oldest religious structures. All around me, visitors queued to pose for photos in front of this marvel. Shore Temple is so distinctive that it even caught the gaze of Marco Polo. The legendary Italian explorer visited Mahabalipuram in the late 13th century and wrote accounts of this lively port. He also contributed to an ongoing mystery by describing what he called seven tremendous “pagodas” on the seafront.

More than 700 years later, scientists are still trying to locate the other six structures that complete this set, alongside Shore Temple. They’re widely believed to have been consumed by the ocean. Perhaps one day the sea will reveal them once more. Until then, Shore Temple is emerging as a unique tourist attraction not just thanks to this intrigue, and the brilliance of its architecture, but its new clean and green makeover.

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

NEW ARRIVALS

Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m 

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

SPEC%20SHEET
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The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

The Equaliser 2

Director Antoine Fuqua

Starring: Denzel Washington, Bill Pullman, Melissa Leo, Ashton Sanders

Three stars

Tributes from the UAE's personal finance community

• Sebastien Aguilar, who heads SimplyFI.org, a non-profit community where people learn to invest Bogleheads’ style

“It is thanks to Jack Bogle’s work that this community exists and thanks to his work that many investors now get the full benefits of long term, buy and hold stock market investing.

Compared to the industry, investing using the common sense approach of a Boglehead saves a lot in costs and guarantees higher returns than the average actively managed fund over the long term. 

From a personal perspective, learning how to invest using Bogle’s approach was a turning point in my life. I quickly realised there was no point chasing returns and paying expensive advisers or platforms. Once money is taken care off, you can work on what truly matters, such as family, relationships or other projects. I owe Jack Bogle for that.”

• Sam Instone, director of financial advisory firm AES International

"Thought to have saved investors over a trillion dollars, Jack Bogle’s ideas truly changed the way the world invests. Shaped by his own personal experiences, his philosophy and basic rules for investors challenged the status quo of a self-interested global industry and eventually prevailed.  Loathed by many big companies and commission-driven salespeople, he has transformed the way well-informed investors and professional advisers make decisions."

• Demos Kyprianou, a board member of SimplyFI.org

"Jack Bogle for me was a rebel, a revolutionary who changed the industry and gave the little guy like me, a chance. He was also a mentor who inspired me to take the leap and take control of my own finances."

• Steve Cronin, founder of DeadSimpleSaving.com

"Obsessed with reducing fees, Jack Bogle structured Vanguard to be owned by its clients – that way the priority would be fee minimisation for clients rather than profit maximisation for the company.

His real gift to us has been the ability to invest in the stock market (buy and hold for the long term) rather than be forced to speculate (try to make profits in the shorter term) or even worse have others speculate on our behalf.

Bogle has given countless investors the ability to get on with their life while growing their wealth in the background as fast as possible. The Financial Independence movement would barely exist without this."

• Zach Holz, who blogs about financial independence at The Happiest Teacher

"Jack Bogle was one of the greatest forces for wealth democratisation the world has ever seen.  He allowed people a way to be free from the parasitical "financial advisers" whose only real concern are the fat fees they get from selling you over-complicated "products" that have caused millions of people all around the world real harm.”

• Tuan Phan, a board member of SimplyFI.org

"In an industry that’s synonymous with greed, Jack Bogle was a lone wolf, swimming against the tide. When others were incentivised to enrich themselves, he stood by the ‘fiduciary’ standard – something that is badly needed in the financial industry of the UAE."

The biog

Place of birth: Kalba

Family: Mother of eight children and has 10 grandchildren

Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken

Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah

Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”

Fixtures

Opening day Premier League fixtures for August 9-11

August 9

Liverpool v Norwich 11pm

August 10

West Ham v Man City 3.30pm

Bournemouth v Sheffield Utd 6pm

Burnley v Southampton 6pm

C Palace v Everton 6pm

Leicester v Wolves 6pm

Watford v Brighton 6pm

Tottenham v Aston Villa 8.30pm

August 11

Newcastle v Arsenal 5pm

Man United v Chelsea 7.30pm

 

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
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Updated: May 17, 2024, 6:21 AM