Nagpur (PTI): New Zealand skipper Mitchell Santner won the toss and elected to bowl against India in the first T20I here on Wednesday.

New Zealand handed Kristian Clarke a debut. He will part of the pace battery, also including Kyle Jamieson and Jacob Duffy.

For India, Shreyas Iyer, Harshit Rana, Ravi Bishnoi and Kuldeep Yadav are missing out.

New Zealand are coming into the five-T20 series after winning the ODI series 2-1.

Teams:

India: Abhishek Sharma, Sanju Samson (wk), Ishan Kishan, Suryakumar Yadav (capt), Rinku Singh, Hardik Pandya, Shivam Dube, Axar Patel, Arshdeep Singh, Jasprit Bumrah, Varun Chakravarthy

New Zealand: Tim Robinson, Devon Conway (w), Rachin Ravindra, Glenn Phillips, Mark Chapman, Daryl Mitchell, Mitchell Santner(c), Kristian Clarke, Kyle Jamieson, 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.