At least 43 people, including 23 Indian army soldiers, were missing and at least five are dead after a powerful flash flood caused by intense rainfall tore through a valley in the mountainous north-eastern Sikkim state.
The Indian army said the flood occurred due to a sudden rise in the water level of Teesta river of up to six metres after a cloudburst hit South Lhonak Lake in north-western Sikkim.
A cloudburst is sudden and extremely heavy rain in a brief period, with the Indian Meteorological Department describing it as 100mm of rainfall within an hour.
The Indian army said some establishments along Lachen valley in the state’s Singtam area were affected.
“Release of water from the Chungthang dam led to a sudden increase in water level up to 15ft [4.5 metres] to 20ft [six metres] high downstream. This has led to army vehicles parked at Bardang near Singtam getting affected,” the Army's Eastern Command said.
It said some vehicles were reportedly submerged "under the slush" and search operations were under way.
The remote area lies close to India's border with Nepal, with Lhonak Lake at the base of a glacier in the snowy peaks that surround Kanchenjunga, the world's third-highest mountain.
The army said water released upstream from Chungthang dam meant the river was already more than 4.5 metres higher than usual.
The state government said five bodies had been recovered from Golitar and Singtam region.
“There are reports of loss of lives. Some people are still in their houses. Attempts are on to evacuate them,” said Tashi Chopel, a senior administrative official.
Several houses and other buildings were washed away and more than 3,000 people were evacuated and shifted to five relief camps.
National Disaster Relief Force said rescue and relief operations were continuing.
“We have three teams deployed and some teams are on standby,” said Bharat Bhusan Vaid, senior NRDF officer.
Prime Minister Narendra Modi “assured all possible support” to the state “in addressing the challenge”.
Flash floods are common during the monsoon season, which starts in June and normally begins to retreat towards the end of September. By October, the heaviest of the monsoon rains are usually over.
Climate change is increasing their frequency and severity, according to experts.
The incident has once again underscored a rise in cases of natural disasters due to climate change in the ecologically sensitive Himalayan region that stretches through a dozen states for up to 2,500 kilometres.
In the last week of August, a video showing eight concrete structures collapsing in the mountainous state of Himachal Pradesh went viral on social media in India.
There were no casualties but the incident shocked citizens as it came on the heels of a devastating season of widespread destruction and death caused by flash floods, landslides and cloudbursts that killed at least 400 people over two months.
Himachal Pradesh received 742mm of rainfall in the first 54 days of monsoon season, which reached the region in June, against the season's average of 730mm in four months until September, the national weather department said.
The five pillars of Islam
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
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