NEW DELHI // The works of India's most famous artist, M F Husain, are back on display at the country's biggest art fair after being withdrawn because of fear of attack by Hindu extremists.
Hindu hardliners accuse Husain, a Muslim known as the "Picasso of India," of insulting their faith by portraying goddesses in the nude in some of his paintings, a depiction that he says symbolises purity.
A gallery showing three paintings by the artist, who is known for putting Indian modern art on the global map, said on Saturday that it was displaying the canvases again at the India Art Summit in New Delhi after getting government promises of more security.
"The summit asked us to remove the paintings due to security worries but the problem was resolved and we were able to bring the works back," said Kishore Singh, the exhibitions head at the Delhi Art Gallery which is showing the works.
The gallery displayed the paintings by Husain, 95, for a VIP preview on Thursday, but removed them hours later after receiving hate mail from a radical Hindu group which it did not identify.
After receiving threats that included a reward of $11.5 million for his death and thousands of legal cases filed against him for offending "Hindu sentiment", the Mumbai-based artist moved to Qatar in 2006 and accepted Qatari citizenship last year.
People were lining up on Saturday to see Husain's paintings, one of a musician, the other of a village woman and the third of horses, which were on display behind a newly erected barrier at India's largest contemporary art show, now in its third year.
"I think this will embolden gallery owners everywhere to show his works. We have found amazing support for displaying the paintings," Mr Singh said.
"The country cannot kowtow to right-wing Hindu fundamentalists," he said.
At the last art summit in 2009, no galleries displayed Husain's work because of security concerns, saying they feared putting visitors and artworks at risk.
Art show organisers said in a statement they had received a commitment from the culture ministry and police that "they will take all necessary measures to ensure that the art fair is completely safe for the showcase of all artists."
In 2008, Husain's works were attacked by members of the Bajrang Dal, a Hindu group, at an event in New Delhi, the same year that one of his paintings, influenced by a Hindu epic, fetched $1.6 million (Dh5.9m), setting a world record at Christie's South Asian modern and contemporary art sale.
The India Art Summit, which includes displays by 88 art galleries from India and abroad, offers global exposure for Indian artists.
It also provides a chance to test the waters for foreign dealers who believe India's booming economy is creating a substantial pool of rich buyers interested in global art.
Among the major western international names on display are Pablo Picasso, Auguste Rodin and Damien Hirst.
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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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