A state in southern India is running a competition for designers to produce an "air-conditioned" jacket for outdoor labourers with prize money of more than $20,000 up for grabs.
Local authorities in Kerala have challenged individuals and research organisations to produce a prototype cooling jacket that could be used by workers who toil in hot weather.
"If it is successful, then it is bound to increase their efficiency as they will be in an air-conditioned environment," a senior official from the industries department, T. Balakrishnan, said.
He said 10 viable ideas would be selected by an expert panel, with each inventor then given 100,000 rupees ($2,200) to develop the concept.
"The winner will be awarded with one million Indian rupees ($22,000) and monetary assistance will be given by the state to manufacture the prototype," he said.
Kerala, a southern agricultural state famed for laid-back tourism and its tropical beaches, is not subjected to the extreme dry heat known on the plains of northern India.
Deaths from sunstroke are reported each summer in India, when temperatures can push 50 degrees Centigrade (122 degrees Fahrenheit).
Millions of workers from Kerala also leave their homeland to work in the furnace-like temperatures of the Gulf, often in the construction industry.
"I think this cooling jacket will be a gift for our men working overseas," Balakrishnan said.
It is not the first time Kerala has invited inventors to help with a problem.
Last year, officials announced a six-month competition for engineers to design a mechanical coconut plucker.
Kerala has 7.9 million hectares (20 million acres) of coconut tree plantations and produced a massive 5.6 billion coconuts in 2007-08. Some 3.5 million families are involved directly or indirectly in the industry.
But socio-economic changes linked to economic growth, as well as the risks involved in climbing trees up to 30 metres (100 feet) high, mean the industry is struggling to find people to climb the trees and pluck them.
The response to the contest was remarkable, Balakrishnan said, but none of the proposed machines has been successful.
M.M. Lawrence of the Centre of Indian Trade Unions welcomed the cool jackets idea.
"The concept is innovative and worker friendly," he said.
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
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Five personal finance podcasts from The National
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Mohammed bin Zayed Majlis
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