Guwahati (PTI): India skipper Suryakumar Yadav won the toss and elected to bowl against New Zealand in the third T20I of the five-match series here on Sunday.

India are leading the series 2-0.

India made two changes bringing in ace pacer Jasprit Bumrah and Ravi Bishnoi in place of Arshdeep Singh and Varun Chakravarthy.

New Zealand have drafted in pacer Kyle Jamieson for this match in place of Zak Foulkes.

Teams: India: Sanju Samson(w), Abhishek Sharma, Ishan Kishan, Suryakumar Yadav(c), Shivam Dube, Hardik Pandya, Rinku Singh, Harshit Rana, Ravi Bishnoi, Kuldeep Yadav, Jasprit Bumrah.

New Zealand: Devon Conway, Tim Seifert(w), Rachin Ravindra, Glenn Phillips, Mark Chapman, Daryl Mitchell, Mitchell Santner(c), Kyle Jamieson, Matt Henry, Ish Sodhi, Jacob Duffy.

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Udupi: Udupi City Police have arrested two persons, including a woman, in connection with the alleged misappropriation of property tax funds belonging to the Udupi Municipal Council.

The accused have been identified as Shalini, who was working as a tax consultant outside the municipal office, and Ganesh, a bank employee.

According to police, Anand Suvarna had paid Rs 34,730 towards 12 years of property tax for his building in Kalmadi to Shalini on October 16, 2025. She reportedly issued him a receipt acknowledging the payment.

However, when Suvarna recently checked the status of the payment on the property tax portal, he found that the amount had not been credited and was still shown as pending. He then brought the matter to the notice of the Municipal Commissioner, who verified that the payment had not been recorded.

During questioning, Shalini allegedly admitted to the lapse. On February 16, 2026, she generated a new challan in Suvarna’s name and paid Rs 35,213 towards the dues.

Police said a case has been registered at the Udupi City Police Station against the accused for allegedly misappropriating tax money and defrauding the government by affixing the seal of Union Bank on the challan without remitting the amount initially received from the taxpayer.

Further investigation is under way.