Indian authorities have recovered at least 36 bodies from the slush and ruins left from the flash floods in Himalayan Sikkim state but are anticipating a rising death toll as more than 70 people are still missing.
Seven of the dead were soldiers, police told The National, as search and rescue operations continue. Eighteen soldiers remain missing, they said.
As many as five districts of the tiny but ecologically sensitive state have been submerged in slush and floodwaters after the level of Teesta river overflowed by up to six metres after a cloudburst hit the Lhonak Lake area in the north-west of the state.
The lake is a bullet-shaped reservoir at the foot of a melting glacier around Kanchenjunga, the world's third-highest mountain.
The flooding caused a crack in Chungthang dam, part of a 1,200-megawatt hydroelectric power plant – the state’s biggest – sending a torrent of water cascading into the valley below, submerging several towns in the Teesta basin.
Dozens of bridges collapsed and part of a motorway was swept away.
“We are expecting the death toll to rise as we are receiving more complaints of missing people,” police inspector Wangchuk Bhutia told The National. "Many bodies have been swept away and one was recovered from Cooch Behar district bordering Bangladesh.
Mr Bhutia said several videos of bodies were being circulated on social media, some of which families had identified but authorities were unable to locate their whereabouts.
“We are not able to find out where these bodies have been recovered but our efforts are ongoing,” he said.
In Chungthang town, which was worst hit, an emergency response team was unable to land its helicopter due to bad weather.
The breach of the dam prompted the release of 5.08 million cubic metres of water that hurtling down the mountains.
Senior government official Hem Kumar Chetri said of the area below: “It is full of slush. Damage has been extensive."
More than 18 bodies have also been recovered from Jalpaiguri district in neighbouring West Bengal state after they were swept downstream.
Teesta river flows down from Sikkim to West Bengal before it reaches Bangladesh.
“The river stretches up to 86 kilometres here and rescue and search are under way,” A Chakraborty, a disaster-management official in Jalpaiguri, told The National.
“We have pressed teams of police, civil defence and disaster management, among others. We are keeping a close vigil.”
The Indian Space Research Organisation that released dramatic images of the lake said about 105 hectares of area had been drained since the dam breach.
Flash floods are common during India's monsoon season, which starts in June and usually ends in September. However, climate change is increasing their frequency and severity, according to experts, with a rise in climate-related natural disasters in the Himalayan region that stretches 2,500km through a dozen states.
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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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Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands
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