Efforts to rescue a young boy from a 120-metre well in central India continued for a third day on Thursday, with officials saying rocks have slowed down the operation.
Tanmay Sahu, eight, fell into the borewell on a farm in the Betul district of Madhya Pradesh state at about 5pm on Tuesday.
Officials believe he is trapped about 17 metres down.
“Excavation is going on and about 33 feet [10 metres] of excavation have been done," Betul Additional District Magistrate Shyamendra Jaiswal said on Wednesday.
Rescuers plan to dig a tunnel about 14 metres into the well, the Asia News International agency reported.
"It might take some time as there are hard stones in the way," Mr Jaiswal said.
"The child, however, is not responding, as he might have fallen unconscious."
The boy’s father, Sunil Sahu, said his 12-year-old daughter saw her brother fall into the well while playing in a field.
“We immediately rushed to the spot. He was breathing and we listened to his sound from the borewell,” Mr Sahu said.
He said the rescue operation began an hour later.
In June, a deaf and mute boy was rescued after he was trapped for more than four days in an 18-metre well in the central Indian state of Chhattisgarh.
A similar incident occurred in Morocco this year and received worldwide attention.
Rescuers dug for five days to reach Rayan Aourram, a five-year-old boy who fell more than 30 metres into a narrow well on February 1, but he was pronounced dead shortly after being extracted.
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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