Dr APJ Abdul Kalam was known as the 'Missile Man of India' for his work on ballistic missile technology. Getty Images
Dr APJ Abdul Kalam was known as the 'Missile Man of India' for his work on ballistic missile technology. Getty Images
Dr APJ Abdul Kalam was known as the 'Missile Man of India' for his work on ballistic missile technology. Getty Images
Dr APJ Abdul Kalam was known as the 'Missile Man of India' for his work on ballistic missile technology. Getty Images

India remembers its 'Missile Man' president APJ Abdul Kalam on anniversary of his death


Taniya Dutta
  • English
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India is paying tribute to its 11th president, Dr APJ Abdul Kalam, on Thursday, the eighth anniversary of his death.

Dr Kalam was the President of India from 2002 to 2007.

He died at the age of 83 after suffering a cardiac arrest while delivering a speech at a management school in 2015.

Dr Kalam was known as the “Missile Man of India” for his work as an aerospace engineer on the development of ballistic missile technology.

And his humility and simplicity also earned him the affectionate title of the “people’s president”.

“When I am dead, do not declare a holiday; instead, work a day extra,” he once said.

Former minister and Congress leader Salman Khurshid paid tribute on Twitter.

Dr Kalam was born in 1931 to a boat owner and a homemaker in Rameswaram, in the southern state of Tamil Nadu. As a boy, he sold newspapers to help his family.

He was an exceptional student and took keen interest in mathematics. After graduating in Physics from the University of Madras in 1954, he began to study aerospace engineering at the Madras Institute of Technology the following year.

Dr Kalam worked at the government's Defence Research and Development Organisation and then at the Indian Space Research Organisation, where he made significant contributions to the country’s military and space research.

He was a key contributor to the development of India's Agni and Prithvi ballistic missiles and of the SLV-III, the country's first experimental satellite launch vehicle.

. In 1997 he received India's highest civilian award, the Bharat Ratna, for his contribution to science and missile technology.

An inspirational figure for many young people, Dr Kalam advocated for education, innovation, and national development.

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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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