An Indian woman who was the country’s first confirmed case of Covid-19 has again tested positive for the infection.
The 21-year-old unnamed student from Thirussur in southern Kerala state has no symptoms but remains in home isolation after testing positive on July 9.
“She has tested positive though she is asymptomatic. She is in home isolation,” Thrissur District Medical Officer Dr K J Reena told The National.
“She is constantly being monitored by a team of medical workers,” Dr Reena said.
Her infection was confirmed during a routine coronavirus test before a scheduled visit to the national capital.
Many Indian states have begun to require Covid negative certificates for domestic travel following a brutal second wave that battered the country in April and May and left more than 20 million people infected and over 250,000 dead.
The third-year medical student was among a group at Wuhan University that fled the Chinese city at the peak of the coronavirus outbreak in January 2020.
She developed symptoms upon her return and tested positive for the virus on January 30, 2020, becoming the first confirmed case of Covid-19 in the country. She was treated at Thrissur Medical College Hospital for nearly a month.
Days later, two of her friends from the state who had travelled with her from Wuhan also tested positive.
Officials said she had not been vaccinated as she was waiting to resume her studies at the university and see which vaccine would be approved by China for re-entry into the country.
The southern state has been reeling under a huge spike in numbers of Covid-19 cases in recent months, with about one in four of confirmed cases nationwide registered in the region.
On Wednesday, the state reported 14,500 of the total 40,000 new Covid-19 cases in the country, with a test positivity rate of over 10 per cent.
Experts have blamed a local Delta variant for the spike and have said further mutations could trigger a fresh wave in the country that is struggling with its massive immunisation programme as it tries to prevent another widespread outbreak.
India has fully vaccinated about 390 million people — less than six per cent of its total adult population. About 23 per cent of the country's nearly one billion people have received a single shot.
The country aims to inoculate about nine million people a day to reach the entire population by the end of the year but widespread vaccine shortages have meant that less than three million shots are being delivered daily.
8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
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
