Daya Rani, a 50-year-old eunuch, is a candidate in the forthcoming Indian parliamentary elections.
Daya Rani, a 50-year-old eunuch, is a candidate in the forthcoming Indian parliamentary elections.
Daya Rani, a 50-year-old eunuch, is a candidate in the forthcoming Indian parliamentary elections.
Daya Rani, a 50-year-old eunuch, is a candidate in the forthcoming Indian parliamentary elections.

A very different glass ceiling to break


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  • Arabic

GHAZIABAD, INDIA // Wearing a snow white salwar kameez suit and chunky gold jewellery, Daya Rani, a eunuch, sits in her campaign office giving instructions to her team for the day of canvassing ahead. Those gathered - about 20 men and other eunuchs - hang on her every word. With a few weeks to go before India's national parliamentary elections, in which Ms Rani, 50, is a candidate, her office in the north Indian industrial city of Ghaziabad is constantly abuzz with visitors and supporters chalking out plans for campaigning across the constituency.

"Instead of mounting a stage and addressing stereotypical rallies, I prefer to tour through localities on a door-to-door campaign," Ms Rani told her campaign team. "It's strenuous but it's the best way to build a solid relationship with people and win votes. "You have to make people believe we will care for them [if we win]. We do not make hollow promises like most politicians." Ms Rani, who has lost in parliamentary and Delhi assembly elections in the past, is up against such heavyweights as Rajnath Singh, president of the BJP, the Hindu nationalist party, and Surendra Prakash Goel, a sitting Congress MP, this time around, yet she is hopeful of faring better.

"Roads are in bad shape, power cuts have reached horrific levels and women are scared to go outside alone. The sitting MP has done nothing to improve the quality of people's lives in Ghaziabad. This time people want to elect a new representative," said Ms Rani, who recently launched her own political party, Sarva Samaj Sewa Samiti [All Community Welfare Society], with herself as the chief. "Compared to previous campaigns, more people are coming forward to convey their best wishes and pledge their support for me. I stand a good chance this time."

Ms Rani's attempt to become a parliamentarian marks another step towards social acceptance for India's most isolated community, known as the "hijras", who number at least one million in the country. Often dressed in colourful women's clothes, jewellery and heavily made-up, hijras are a common sight in Indian cities and towns. Most hijras, almost all of whom believe they were born female, have been castrated and many have hormone-induced or surgically developed breasts. They refer to themselves as women and take female names.

Hijras in India date to the Mughal empire, where thousands were employed in royal courts as attendants of nobles and guardians of harems. But as soon as the royal quarters vanished, the hijras lost their role and influence. Today, hijras live on the margins of society earning their livings singing at weddings, blessing newborns and collecting cash "gifts" on auspicious occasions. They can often be found begging on trains and in the streets. In recent years, as hijras have looked to enter university or get government jobs, many have taken to prostitution to earn more money. The group demands that a certain percentage of government jobs be set aside for hijras.

An increasing number of hijras have also found an unlikely niche in Indian politics and at least half a dozen hijras have been elected as municipal councillors and even mayors in recent years. Hijras across the country rejoiced when in 2000 Shabnam Maosi became the first eunuch to be elected as a state assembly member in Madhya Pradesh. People fed up with corrupt politicians sometimes vote for eunuchs to snub established political parties.

Having no family ties and rarely owning any substantial properties, eunuchs are more able to portray themselves as servants of the people. Ms Rani said that despite having little education, she has political credibility. "I have no children of my own or anyone to look after, so, unlike other politicians I shall not grab all the money and I could never be accused of nepotism. I shall spend everything on my people," said Ms Rani, who lives with about a dozen eunuchs in a crowded Ghaziabad house.

"We the hijras are free from the biases of caste, community and class, and would genuinely work for poor and common people. This is another reason why we make better leaders." While support for eunuch politicians may not yet be widespread, disenchantment with corrupt politicians is. Mohammad Talib, 40, who works in a halal restaurant in the vicinity, believes eunuchs are less corrupt, more sincere and should be in administration.

"Our politicians beg us for votes during elections and don't show up after they win. For years [even before joining politics] Daya Rani always tried to help poorer people in our locality. We are confident that she can help us more if she becomes more powerful. We shall vote for her, indeed." While observers agree that running against such opponents as Mr Goel and Mr Singh in the high-profile constituency weaken Ms Rani's chances of winning, she and her supporters believe she can still pull off a surprise victory.

"The Congress MP and the BJP chief are supported by big parties and they are campaigning in grand style. But despite my low-profile campaign I know people from all communities love me and I stand a good chance this time," Ms Daya Rani said. Neelam, a eunuch and supporter of Ms Rani, said in a typical hijra style: "You don't need genitals for politics, you need brains. And our leader [Daya Rani] has plenty of those."

aziz@thenational.ae

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

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COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
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The Bio

Favourite holiday destination: Either Kazakhstan or Montenegro. I’ve been involved in events in both countries and they are just stunning.

Favourite book: I am a huge of Robin Cook’s medical thrillers, which I suppose is quite apt right now. My mother introduced me to them back home in New Zealand.

Favourite film or television programme: Forrest Gump is my favourite film, that’s never been up for debate. I love watching repeats of Mash as well.

Inspiration: My late father moulded me into the man I am today. I would also say disappointment and sadness are great motivators. There are times when events have brought me to my knees but it has also made me determined not to let them get the better of me.

At a glance

Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free

Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland

UAE squad Rohan Mustafa (c), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan