Taxation of non-resident asset transfers: expert committee to examine applicability for all non-resident taxpayers and report recommendations. Examination of the applicability of the amendment on taxation of non-resident transfer of assets where the underlying asset is in India is added to the Expert Committee on GAAR's terms of reference, directing review of the amendment's operation for all non-resident taxpayers and requiring stakeholder consultations and submission of recommendations to the Government by the prescribed reporting date.