"Kohli might be the aggressor in the brazen campaign India is running against Australia's integrity - even striking an Australian official with an orange Gatorade bottle - but coach Kumble, one of the main instigators of the Monkeygate fiasco, would appear to have reclaimed his role as the puppeteer behind the scenes," said the report.
"It's understood Kumble has also made his fury known about the actions of match referee Chris Broad during the Test, complaints which are now to be passed onto the ICC by the BCCI."
In the report, Kohli was also accused of swearing "in the direction" of the Australian box and making a throat-slitting gesture at Handscomb.
The newspaper likened Kohli to the "villainous" former Sri Lanka captain Arjuna Ranatunga and blamed the Indian skipper for killing the spirit of the game.