The Emiratis were unchanged from their last match, which they lost by two wickets to Ireland. The side also lost to Zimbabwe by four wickets in their opening match.
"We think these are good conditions and a good wicket to bat on first and we would like to put up a total and then defend it," Tauqir said at the toss.
India, who lifted the trophy on home soil in 2011, have won both their prior meetings against UAE and will go in as firm favourites in their third pool match at the tournament.
Medium pace bowler Bhuvneswar Kumar replaced Mohammed Shami, ruled out with a mild left-knee problem, from the Indian team that beat South Africa by 130 runs in Melbourne last weekend.
"Not disappointed (with toss). We were looking to bat first but at the same time it's good that we have batted first a few times and it gives us an opportunity to chase down a total," India captain Mahendra Singh Dhoni said.
"For long term benefit we have rested Shami in this game. It also gives us a chance to have a look at Bhuvi. He has been our main bowler for close to a year or more. It gives him an opportunity to come back from injury."
Teams:
UAE - Amjad Ali, Andri Berenger, Krishna Chandran, Khurram Khan, Swapnil Patil, Shaiman Anwar, Rohan Mustafa, Amjad Javed, Mohammad Naveed, Tauqir (captain), Manjula Guruge
India - Shikhar Dhawan, Rohit Sharma, Virat Kohli, Ajinkya Rahane, Suresh Raina, Dhoni (captain), Ravindra Jadeja, Ravichandran Ashwin, Kumar, Mohit Sharma, Umesh Yadav
(Reporting by Sudipto Ganguly in Mumbai; Editing by John O'Brien)
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