A baby girl whose condition became critical soon after birth was found to have 30 times more nicotine in her blood than is considered safe for adults, according to doctors who treated her in India’s Gujarat state.
She was delivered by Caesarean section on June 20 at a private hospital in Mehsana district of Gujarat on June 20, after her mother reported that she had not felt any movement from her child in two days.
The newborn failed to cry and turned blue, doctors said. She was put on a ventilator and taken to the Arpan Newborn Care Centre, a neonatal hospital in Gujarat's main city of Ahmedabad.
Doctors at the centre initially suspected that the baby suffered from birth asphyxiation – a condition in which a newborn does not get enough oxygen – but her unusual symptoms prompted further tests that found very high levels of nicotine in her body.
The baby had a blood nicotine level of 60 nanograms per millilitre, 30 times the permissible levels for adults, which doctors discovered was the result of her mother's heavy use of chewing tobacco.
“The baby had a flat birth, meaning her heart was beating but she wasn’t breathing adequately, and immediately turned blue because the lungs were not expanding,” Dr Ashish Mehta, senior neonatologist at the centre, told The National.
He said the paediatrician attending the girl's birth put her on a ventilator and placed her in the intensive care unit, but after six hours her blood pressure began to fall.
“We expect this clinical behaviour in a case where the baby is not oxygenated in the womb – what is known as birth asphyxia. The baby will have poor muscle tone and no reflexes. But when we received her, we found that she was in a deeply comatose stage but her reflexes were still all right. We thought this must be something else.”
Dr Mehta said inquiries about the 30-year-old mother's medical history revealed that she was addicted to chewing tobacco and was using it during her pregnancy.
“The doctor just mentioned that there is an asthma medication and the mother is also on gutkha, or tobacco. She had been taking tobacco since school days and was taking 10 to 15 packets of tobacco and rubbing it on her gums. That gave me some clue that tobacco was the culprit for this kind of reaction,” he said.
“There is no mention of such a thing in [medical] literature,” he said, pointing out that studies of substance abuse in pregnant women generally covered addictions to drugs such as cocaine, alcohol and antidepressants.
He said the level of nicotine detected in the newborn was so high that the test was run a second time.
“First time the lab didn't disclose the report because they wanted to recheck the sample. After one hour, we repeated the sample. It was 60 nanograms per millilitre – the adult permissible values less than three 0.3 to three,” Dr Mehat said.
The baby started showing signs of recovery after five days of treatment and was discharged on June 1.
Dr Mehta believes it is the first known case where a foetus was exposed to tobacco.
India accounts for one third of oral cancer cases in the world, and Gujarat has the highest incidence of oral cancer in the country, according to the government-run Gujarat Biotechnology Research Centre.
About 41 per cent of men and 9 per cent of women in the state consumed tobacco in 2020, according to the National Family Health Survey.
“The purpose of highlighting this case is to bring to the notice of parents that they should be careful,” Dr Mehta said.
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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
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