• The landing site of India's Chandrayaan-3 spacecraft on the Moon's south pole. Photo: ISRO
    The landing site of India's Chandrayaan-3 spacecraft on the Moon's south pole. Photo: ISRO
  • A composition of the images from one of the lander's cameras taken during the descent. Photo: ISRO
    A composition of the images from one of the lander's cameras taken during the descent. Photo: ISRO
  • A rendering shows Chandrayaan-3 as it prepares to land on the south pole of the Moon on Thursday. AFP
    A rendering shows Chandrayaan-3 as it prepares to land on the south pole of the Moon on Thursday. AFP
  • This handout screen grab taken and received from the live feed of Indian Space Research Organisation (ISRO) website on August 23, 2023, shows the Chandrayaan-3 spacecraft seconds before its successful lunar landing on the south pole of the Moon. India on August 23, became the first nation to land a craft near the Moon's south pole, with Prime Minister Narendra Modi calling it a "historic day". (Photo by ISRO / AFP) / XGTY / RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT "AFP PHOTO / HANDOUT / Indian Space Research Organisation (ISRO)" - NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS
    This handout screen grab taken and received from the live feed of Indian Space Research Organisation (ISRO) website on August 23, 2023, shows the Chandrayaan-3 spacecraft seconds before its successful lunar landing on the south pole of the Moon. India on August 23, became the first nation to land a craft near the Moon's south pole, with Prime Minister Narendra Modi calling it a "historic day". (Photo by ISRO / AFP) / XGTY / RESTRICTED TO EDITORIAL USE - MANDATORY CREDIT "AFP PHOTO / HANDOUT / Indian Space Research Organisation (ISRO)" - NO MARKETING NO ADVERTISING CAMPAIGNS - DISTRIBUTED AS A SERVICE TO CLIENTS
  • People watch a live stream of the Moon landing at an auditorium in Ahmedabad. Reuters
    People watch a live stream of the Moon landing at an auditorium in Ahmedabad. Reuters
  • Delight as the spacecraft makes a successful soft landing. Reuters
    Delight as the spacecraft makes a successful soft landing. Reuters
  • Indian Space Research Organisation staff and journalists watch Mr Modi speak after the successful landing. AP
    Indian Space Research Organisation staff and journalists watch Mr Modi speak after the successful landing. AP
  • The landing took place in uncharted territory that scientists believe could hold vital reserves of frozen water and precious elements. Photo: Isro
    The landing took place in uncharted territory that scientists believe could hold vital reserves of frozen water and precious elements. Photo: Isro
  • Indian space agency staff in Bengaluru celebrate the successful landing of Chandrayaan-3 on the Moon. AP
    Indian space agency staff in Bengaluru celebrate the successful landing of Chandrayaan-3 on the Moon. AP
  • India made history by becoming the first nation to land on the south pole of the Moon. Photo: Isro
    India made history by becoming the first nation to land on the south pole of the Moon. Photo: Isro
  • Mr Modi watches as the lander touches down safely. Photo: Isro
    Mr Modi watches as the lander touches down safely. Photo: Isro
  • A live telecast of Chandrayaan-3 shows a digital projection of the Moon landing. AP
    A live telecast of Chandrayaan-3 shows a digital projection of the Moon landing. AP
  • A man in Ahmedabad cheers in anticipation of the successful landing. AP
    A man in Ahmedabad cheers in anticipation of the successful landing. AP
  • Students in Chennai form a circle around a rudimentary replica of the Chandrayaan-3 lander before its attempt to land on the Moon. EPA
    Students in Chennai form a circle around a rudimentary replica of the Chandrayaan-3 lander before its attempt to land on the Moon. EPA
  • Students with painted faces gather in Chennai in support of the lunar mission. AFP
    Students with painted faces gather in Chennai in support of the lunar mission. AFP
  • Students form a circle around a replica of the lander in Chennai. AFP
    Students form a circle around a replica of the lander in Chennai. AFP
  • Students in Chennai gather around a model of Isro's Chandrayaan-3 rocket. EPA
    Students in Chennai gather around a model of Isro's Chandrayaan-3 rocket. EPA
  • The students faces were painted to resemble the Moon. EPA
    The students faces were painted to resemble the Moon. EPA

Chandrayaan-3: India becomes first country to land on Moon's south pole


Sarwat Nasir
  • English
  • Arabic

India has become the first country to land on the Moon's south pole after its Vikram craft touched down softly on the surface on Wednesday.

The historic moment, streamed live by the Indian space agency, was watched by Indian Prime Minister Narendra Modi and millions around the world.

This was India's first successful lunar landing and paves the way for the country's ambitious space programme, including further, more complex missions to the Moon and beyond.

The Vikram lander, part of India's Chandrayaan-3 mission, touched down in the south pole region at 4.34pm UAE time.

India is now the fourth country to softly land on the Moon, after the US, the former Soviet Union and China.

UAE President Sheikh Mohamed offered his congratulations to India on the milestone achievement.

"The successful lunar landing of India's Chandrayaan-3 spacecraft represents a significant leap for collective scientific progress," he wrote on social media.

"I extend my heartfelt congratulations to Prime Minister Narendra Modi and the people of India for this historic achievement in service of humankind."

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, also offered his best wishes to India on its successful Moon landing.

"Congratulations to our friends in India for the successful landing on the Moon," he said, writing on social media.

"Nations are built through perseverance, India continues to make history."

'Dawn of new India'

Mr Modi, who was speaking remotely from South Africa, said it signalled a new era for India.

"When we see such historic moments it makes us very proud. This is the dawn of new India," the Prime Minister said.

"India is now on the Moon. Like every citizen of our country, my heart was also with the Chandrayaan mission.

"Every person is celebrating. I am also celebrating with my family on this day.

"I congratulate every citizen, Isro [Indian Space Research Organisation] and the world with all of my heart."

Pupils in Gujarat Science City, Ahmedabad, watching a live stream of Chandrayaan-3 spacecraft's Moon landing. Reuters
Pupils in Gujarat Science City, Ahmedabad, watching a live stream of Chandrayaan-3 spacecraft's Moon landing. Reuters

More than 8 million people were watching Isro's live stream on YouTube, which beamed views of the lunar surface from Vikram's camera.

Isro's mission control erupted in applause when the craft safely touched the surface.

Race to the lunar south pole

Engineers will now spend the next few days monitoring the health of Vikram before a small rover, called Pragyan, is activated from inside of it.

Both will spend one lunar day, or 14 Earth days, studying the Moon's surface and taking images of the unexplored area.

The landing paves the way for the country to develop technology that could help in lunar mining.

The region is said to be rich with water ice that could be used to fuel spacecraft. It is also thought to hold other resources, such as metals and minerals.

Shri Charan Padala, principal analyst for the thematic intelligence team at GlobalData, said on Wednesday before the landing: "Chandrayaan-3, if successful in landing at the south pole, gives India a head start in developing the infrastructure and technology needed to mine these resources."

“However, formidable technological hurdles loom India’s lunar mining ambitions.

"One of the biggest challenges is the harsh environment of the Moon.

"The Moon is bombarded by radiation from the Sun and its surface is covered in dust that can be abrasive and corrosive.

"Designing space tech that can withstand these harsh conditions is a highly complex process."

India's space ambitions

The cost of the Chandrayaan-3 mission is 6.15 billion rupees ($74.2 million), while Russia's Luna-25 mission reportedly had a price tag of $200 million.

Luna-25 crashed on the lunar surface a few days after carrying out a manoeuvre which did not go as planned.

This was India's second attempt at a Moon landing. Its Vikram lander, part of the Chandrayaan-2 mission, previously crash-landed due to a software issue.

India is investing more in its space programme as it lines up more missions to the Moon and is preparing sending its first citizens to low-Earth orbit.

Isro is developing a capsule and rocket capable of sending astronauts to space.

It has already reached Mars orbit in 2014 – one of the cheapest Mars missions to date at a cost of $73 million.

India is leading the way for relatively low-cost space missions.

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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

Updated: August 24, 2023, 6:50 AM