NEW DELHI // For many months now, Nikhil Pahwa has found it difficult to breathe.
His house is located in Civil Lines, a Delhi neighbourhood which lies near the Grand Trunk road, the arterial motorway that cuts across north India. As a result, Civil Lines is one of the most polluted areas in perhaps the most polluted city in the world.
With the onset of winter, Delhi’s pollution has once again come under fierce criticism, prompting the city’s government to announce a host of measures.
From January 1, private cars with license plates ending in odd or even numbers will be permitted on the roads only on odd-numbered or even numbered dates respectively. A major coal power plant is being shut down, roads will be vacuum-cleaned to remove dust, and lorries will be allowed into the city only after 11pm, two hours later than currently permitted.
Concentrations of pollutants have been rocketing upwards in New Delhi, with the air quality index on Thursday hovering between 288 and 561 – in a bracket classified by the US environmental agency as “hazardous”.
After the festival of Diwali in mid-November, Mr Pahwa, 35, was unable to find out the precise level of pollution in his area.
Around the time of the festival, smoke levels are typically high as a result of celebratory fireworks being set off. But of the six sensors available for Delhi on the World Air Quality Index website, which draws upon government data, the sensor that covers Civil Lines malfunctioned and stopped showing a readout.
However, Mr Pahwa – who runs MediaNama, a website that analyses the internet and mobile industries in India – knew that the air quality had deteriorated.
“I felt like I was choking,” he said. “My ability to do anything at all, even sit in front of the computer, or even step out and go for a walk, had been significantly limited.”
Air purifiers in his study and his bedroom helped, but that meant Mr Pahwa had to stay indoors for days on end. Finally, unable to take the pollution any longer, he left last week to Bangalore to stay temporarily with family.
Despite the government’s new measures, Mr Pahwa believes citizens need to exert more pressure on the authorities to take drastic measures to cut pollution.
One way of exerting pressure is for the public to use privately owned, low-cost sensors that can plug the vast holes in the government’s monitoring system, and provide citizens with the data to back up their demands for better air quality controls.
This month, the Mumbai-based IndiaSpend – a journalism initiative that collects data on a wide range of issues in order to better hold the Indian government to account – launched its own air quality monitoring system called Breathe. Its low-cost pollution sensors track particulate matter and relay information to a real-time database.
“We wanted to get an understanding of what’s happening at different times of the day,” said Ronak Sutaria, architect of the Breathe project, adding that tracking variations throughout the day, as well as the seasons, could help people to adapt their daily routines depending on pollution levels.
Before he left Delhi, Mr Pahwa – who has always been vocal on Twitter about his views on pollution – installed one of IndiaSpend’s sensors in his house.
Once the sensor was installed, Mr Pahwa was able to see, in real time, the levels of particulate matter in the air of Civil Lines, tracking them through the course of the day.
The personal monitoring system enabled him to plan his family’s life to avoid the worst spells of bad air.
For instance, Mr Pahwa’s father used to go for a walk every morning.
But after using the IndiaSpend sensor, Mr Pahwa found that the pollution was actually at its worst in the morning. His father now takes his walk much later in the day.
The government’s own monitoring devices are highly accurate, and help to set the standards by which lower-cost sensors – such as IndiaSpend’s – measure air pollution levels, Mr Sutaria said. But each individual device covers too little an area, and they are expensive, often costing more than US$10,000 (Dh36,000) apiece.
IndiaSpend’s devices, which are more precise than many low-cost sensors and come enabled with mobile data services, cost roughly 15,000 rupees (Dh825), while cheaper sensors, which track one or two key pollutants, can cost as little as $10.
Another non-profit, the Chennai-based Sensors without Borders, brings together grass roots initiatives against pollution, combining hard data sourced from air pollution sensors with popular activism. Sriram Reddy, the founder of Sensors without Borders, cites one ongoing project in Chennai’s industrial suburb of Ennore, where residents are at loggerheads with civic authorities over the pollution from coal-fired power plants.
“Historically, their problem has been that the residents talk to the powers-that-be, and the powers-that-be say that everything is fine, that it just looks bad but it isn’t really that bad,” Mr Reddy said. “Hard data has been missing in that debate, and now we can provide that.”
ssubramanian@thenational.ae
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
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Sonchiriya
Director: Abhishek Chaubey
Producer: RSVP Movies, Azure Entertainment
Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey
Rating: 3/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059