• Sartaj Singh, 15, a young Nihang Sikh warrior, practises martial arts at the Singhu border, some 15 km away from the Indian capital New Delhi, where hundreds of thousands of farmers have been camping since November 26, 2020. Taniya Dutta for The National
    Sartaj Singh, 15, a young Nihang Sikh warrior, practises martial arts at the Singhu border, some 15 km away from the Indian capital New Delhi, where hundreds of thousands of farmers have been camping since November 26, 2020. Taniya Dutta for The National
  • Talwinder Singh, 50, looks after Sartaj Singh, 15, and four other young boys as they train to become Nihang warriors, a 17th-century order founded by last Sikh Guru Gobind Singh. Taniya Dutta for The National
    Talwinder Singh, 50, looks after Sartaj Singh, 15, and four other young boys as they train to become Nihang warriors, a 17th-century order founded by last Sikh Guru Gobind Singh. Taniya Dutta for The National
  • Fateh Singh, 14, stands with his horse at the farmers' protest camp near New Delhi. Taniya Dutta for The National
    Fateh Singh, 14, stands with his horse at the farmers' protest camp near New Delhi. Taniya Dutta for The National
  • Sartaj Singh, 15, displays the traditional iron bowl that Nihangs must eat their meals from. Taniya Dutta for The National
    Sartaj Singh, 15, displays the traditional iron bowl that Nihangs must eat their meals from. Taniya Dutta for The National
  • Fateh Singh plays the tabla, an Indian musical instrument, at a makeshift gurudwara, or Sikh temple, at Singhu. Taniya Dutta for The National
    Fateh Singh plays the tabla, an Indian musical instrument, at a makeshift gurudwara, or Sikh temple, at Singhu. Taniya Dutta for The National
  • Sartaj Singh practises his martial arts at the farmers' protest camp, where he and hundreds of fellow Nihang are offering protection. Taniya Dutta for The National
    Sartaj Singh practises his martial arts at the farmers' protest camp, where he and hundreds of fellow Nihang are offering protection. Taniya Dutta for The National

Meet the Nihang, the ancient Sikh warrior order protecting Indian farm protesters


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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.

Fatesh Singh, 14, ties his turban. The teenager joined the Nihang warrior community four months ago and has since been stationed at Singhu border, near New Delhi, to support protesting farmers. Taniya Dutta for The National
Fatesh Singh, 14, ties his turban. The teenager joined the Nihang warrior community four months ago and has since been stationed at Singhu border, near New Delhi, to support protesting farmers. Taniya Dutta for The National

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.

Fatesh Singh, 14, left, and Son Singh, 15, practise swordsmanship. The boys are members of the ancient Sikh Nihang warrior order that is protecting an Indian farmers' protest camp near New Delhi. Taniya Dutta for The National
Fatesh Singh, 14, left, and Son Singh, 15, practise swordsmanship. The boys are members of the ancient Sikh Nihang warrior order that is protecting an Indian farmers' protest camp near New Delhi. Taniya Dutta for The National

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.

Son Singh petting his horse, Dillitod. Horses are very important to the Nihang, who call them 'jaan bhai' or 'life brother'. Taniya Dutta for The National
Son Singh petting his horse, Dillitod. Horses are very important to the Nihang, who call them 'jaan bhai' or 'life brother'. Taniya Dutta for The National

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.

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Tailors and retailers miss out on back-to-school rush

Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”

A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.

“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”

Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The biog

Name: James Mullan

Nationality: Irish

Family: Wife, Pom; and daughters Kate, 18, and Ciara, 13, who attend Jumeirah English Speaking School (JESS)

Favourite book or author: “That’s a really difficult question. I’m a big fan of Donna Tartt, The Secret History. I’d recommend that, go and have a read of that.”

Dream: “It would be to continue to have fun and to work with really interesting people, which I have been very fortunate to do for a lot of my life. I just enjoy working with very smart, fun people.”

Napoleon
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Results
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Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

SHAITTAN
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The specs

Engine: 2.0-litre 4-cyl, 48V hybrid

Transmission: eight-speed automatic

Power: 325bhp

Torque: 450Nm

Price: Dh359,000

On sale: now 

The rules on fostering in the UAE

A foster couple or family must:

  • be Muslim, Emirati and be residing in the UAE
  • not be younger than 25 years old
  • not have been convicted of offences or crimes involving moral turpitude
  • be free of infectious diseases or psychological and mental disorders
  • have the ability to support its members and the foster child financially
  • undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
  • A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

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