• Gurmeet Kaur, 75, and her daughter-in-law Sukhvir Kaur, 40, at their home in Rauni village in district Ludhiana in Punjab. Gurmeet’s son Balwinder Singh has been taking part in protests in New Delhi against India's farm laws. All photos: Taniya Dutta for The National
    Gurmeet Kaur, 75, and her daughter-in-law Sukhvir Kaur, 40, at their home in Rauni village in district Ludhiana in Punjab. Gurmeet’s son Balwinder Singh has been taking part in protests in New Delhi against India's farm laws. All photos: Taniya Dutta for The National
  • Amandeep Kaur, 38, wakes up at 4am every day to care of the family's livestock and crops in Rauni village while her husband takes part in protests in New Delhi.
    Amandeep Kaur, 38, wakes up at 4am every day to care of the family's livestock and crops in Rauni village while her husband takes part in protests in New Delhi.
  • Balbir Singh, 65, sits outside his home with his wife Kulwant Kaur during his first visit home after 48 days taking part in the demonstrations.
    Balbir Singh, 65, sits outside his home with his wife Kulwant Kaur during his first visit home after 48 days taking part in the demonstrations.
  • Balbir Singh plays with his dog, Jacky, after more than six weeks away from home.
    Balbir Singh plays with his dog, Jacky, after more than six weeks away from home.
  • Sukhvir Kaur, 40, relies on help from her husband’s friend Balwinder Singh, right, to tend to the family farm while her husband is away.
    Sukhvir Kaur, 40, relies on help from her husband’s friend Balwinder Singh, right, to tend to the family farm while her husband is away.
  • Gurmeet Kaur, 75, has taken on the responsibility of feeding her son's livestock.
    Gurmeet Kaur, 75, has taken on the responsibility of feeding her son's livestock.
  • Gurmeet Kaur chops fresh fodder for the family's buffaloes in a chaff cutter.
    Gurmeet Kaur chops fresh fodder for the family's buffaloes in a chaff cutter.
  • Gurmeet Kaur with her son's friend Balwinder Singh. Neighbours and relatives have stepped in to help families of farmers who are at the protests.
    Gurmeet Kaur with her son's friend Balwinder Singh. Neighbours and relatives have stepped in to help families of farmers who are at the protests.
  • Balbir Singh relaxes outside his home in Rauni village. He was in the first batch of farmers who left for Delhi on November 26, 2020 to protest against new farm laws.
    Balbir Singh relaxes outside his home in Rauni village. He was in the first batch of farmers who left for Delhi on November 26, 2020 to protest against new farm laws.
  • Amandeep Kaur's neighbour Harvinder Kaur helps her with cooking.
    Amandeep Kaur's neighbour Harvinder Kaur helps her with cooking.
  • Harvinder Kaur, 33, often joins in Amandeep Singh to help her in household chores, especially cooking for the family as Amandeep Singh juggles between tending to her husband's crops and livestock.
    Harvinder Kaur, 33, often joins in Amandeep Singh to help her in household chores, especially cooking for the family as Amandeep Singh juggles between tending to her husband's crops and livestock.
  • Amandeep Kaur and her neighbour Harvinder Kaur cook a seasonal dessert on a clay stove for the festival of Lohri.
    Amandeep Kaur and her neighbour Harvinder Kaur cook a seasonal dessert on a clay stove for the festival of Lohri.
  • Balbir Singh with his dog Jacky. He plans to return to the farmer protests after collecting fresh clothes.
    Balbir Singh with his dog Jacky. He plans to return to the farmer protests after collecting fresh clothes.
  • Sukhvir Kaur and her mother-in-law outside the family home in Rauni village in Punjab.
    Sukhvir Kaur and her mother-in-law outside the family home in Rauni village in Punjab.
  • Balbir Singh says he has entrusted his farm to his wife and to God while he is away protesting in New Delhi.
    Balbir Singh says he has entrusted his farm to his wife and to God while he is away protesting in New Delhi.
  • Gurmeet Kaur say she misses her only son, but every time Balwinder calls she encourages him to stay at the protest to fight for the farmers' cause.
    Gurmeet Kaur say she misses her only son, but every time Balwinder calls she encourages him to stay at the protest to fight for the farmers' cause.

Indian Parliament passes bill to repeal contentious farm laws


Taniya Dutta
  • English
  • Arabic

India's Parliament rushed through a bill on Monday to repeal the three contentious farm laws that sparked lengthy street protests by farmers.

Prime Minister Narendra Modi promised to scrap the laws in a surprise about-turn last week following pressure from farmers who camped at the borders of the capital New Delhi.

The Farm Laws Repeal Bill 2021 was introduced by Agriculture Minister Narendra Singh Tomar on the first day of the winter session and was passed without any discussion in both the Houses of Parliament.

Congress party members and lawmakers gather next to a statue of Mahatma Gandhi to protest against India's farm laws. EPA
Congress party members and lawmakers gather next to a statue of Mahatma Gandhi to protest against India's farm laws. EPA

The bill was tabled in the lower house, Lok Sabha, and approved within four minutes through a voice vote before being sent to the upper house, Rajya Sabha. It passed amid demands from opposition members to hold a discussion on the legislation.

India's President Ram Nath Kovind is expected to give his assent to the bill to become a law.

Opposition members in both houses protested against the bill and raised pro-farmer slogans.

Some members said the government was subverting the parliamentary processes by evading discussions on important legislation.

Last September, Parliament passed the three farm laws that mainly dealt with opening India’s agriculture sector to private companies.

It called the laws the “biggest reforms” in the history of the country, a claim contested by farmers who called them “black laws” and demanded their repeal.

Anshul Avijit, a spokesman for the Congress party, told The National that his party wanted to hold discussions on setting a minimum price that farmers would be paid for their produce.

“We wanted to discuss the MSP, which is a core issue of the farmers, and give them legal guarantees. They passed the laws without any discussion in the first place and they repealed it unilaterally without even discussing with the farmers,” he said.

“This government has been taking unilateral decisions and fundamentally subverting all forms of democracy and all parliamentary procedures."

Mr Modi’s Bharatiya Janata Party defended the hasty passage of the bill, saying the new legislation merely annulled the laws.

“There was no need for discussion as this was not an introduction of a bill but repealing of the bills already passed. There was a specific objective that did not require any debate,” R P Singh, a BJP spokesman, told The National.

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

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

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading

 

 

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

The Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

At a glance

Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.

 

Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year

 

Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month

 

Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30 

 

Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse

 

Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth

 

Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances

NATIONAL%20SELECTIONS
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Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

The specs

Engine: 1.5-litre, 4-cylinder turbo

Transmission: CVT

Power: 170bhp

Torque: 220Nm

Price: Dh98,900

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Pathaan
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Siddharth%20Anand%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Deepika%20Padukone%2C%20John%20Abraham%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Updated: November 29, 2021, 6:42 PM