Son Singh, 15, wakes up on the outskirts of India's capital at 4am every day and bathes before praying for two hours at a makeshift gurdwara, or Sikh temple. After meeting his guru, he helps out in the community kitchen before feeding and grooming his horse, Dillitod. Then comes training in swordsmanship and other martial skills.
The teenager is one of the youngest members of the Nihang, an ancient Sikh order of pious warriors, who are guarding the tens of thousands of farmers who have been camped outside New Delhi since November to protest against the government's new agricultural laws.
"It is now more essential than ever that we practise fighting because these farmers need our support in their fight against the black laws," Son Singh told The National in the tent city on the Singhu border near New Delhi.
Born in a Hindu family from Haryana state, which borders New Delhi on three sides, the teenager said he was inspired to join the order three years ago after being struck by the charisma and lifestyle of a Nihang guru.
He left his parents and two younger siblings, a brother and a sister, to join the dera, or camp, in the neighbouring state of Punjab and follow the same path.
I have learnt to follow the path of truth and protect people as a Nihang, which I could not have learnt in a modern school
Son Singh, Nihang cadet
"I have learnt fighting with a sword, horse riding and important lessons on Sikh religion. I have learnt to follow the path of truth and protect people as a Nihang, which I could not have learnt in a modern school," he said.
The order was founded in the late 17th century by Guru Gobind Singh to defend the religion.
It later recast itself as an army of the Sikh empire that existed from 1799 to 1849, covering the modern Punjab provinces in India and Pakistan, as well as parts of Kashmir. Its capital was in Lahore, the present capital of Pakistan's Punjab province.
The order was reduced to performing ceremonial roles when the British dissolved the Sikh empire in the mid-19th century, but a sizeable number of adherents continue its martial and religious traditions.
Anyone of any age and religion can join, but they have to adhere to the strict lifestyle and tenets of the order. These include wearing long, electric-blue robes and turbans reinforced with steel rings, training in horsemanship and carrying weapons such as swords, spears and daggers at all times.
The Nihang use only iron utensils and cutlery to cook and eat their meals. They drink an infusion of ground almonds, poppy seeds and rose petals that is sometimes laced with cannabis. Horses hold an important place in their lives and are called "jaan bhai" or "life brother".
They also distance themselves from worldly matters, including domestic life. While some marry, they live away from their homes in camps spread across the country, from where they travel on horseback to Sikh temples and community meetings every three days.
The farmers' protest, however, is the first time in decades that hundreds of the Nihang have stayed put in one place for 100 days, said Raja Raj Singh, a top commander.
"We are the armour of the protesting farmers," Mr Raj Singh, 46, told The National.
"This is the first time when Nihangs have come out of Punjab to join a movement because this is a fight for justice. Farmers are here for their rights and if anyone tries to harm them, they will have to face us first."
The farmers, mostly from Haryana and Punjab, are in a tense stand-off with the government over new laws that deregulate India’s vast agriculture sector.
They have been camped along a five-kilometre stretch of road near the Delhi-Haryana border since November 26, when riot police stopped their march into the capital.
The area resembles a war zone after authorities blocked off the farmers' encampment with concrete barriers, iron spikes and barbed wire and posted thousands of armed police there.
Equipped with swords, spears, axes and walkie-talkies, the Nihang have taken it upon themselves to police the tent city and ensure the safety and security of the predominantly Sikh protesters, recalling their history of defending the Sikh religion with ferocity and piety.
But this has drawn accusations of undermining the rule of law, particularly after clashes between farmers and police in New Delhi on January 26, when some of the Nihang attacked police officers and stormed into the historic Red Fort on horseback.
Talwinder Singh, 50, who joined the community 25 years ago, said the Nihangs were fulfilling their religious duties and their weapons are only intended to protect the oppressed.
"Some people are scared of us or our weapons, but we fight for righteousness. We are not here to harm anybody but to protect the farmers who are being oppressed by the government. We are defending them," he said.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
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
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
The biog
Name: Dr Lalia Al Helaly
Education: PhD in Sociology from Cairo
Favourite authors: Elif Shafaq and Nizar Qabbani.
Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,
She loves the beach and advises her clients to go for meditation.
The five pillars of Islam
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
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Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
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