GAAR procedure: pre reference notice, specified evidential basis, and formalised commissioner and panel referral steps clarified. Assessing Officers must issue a written notice to assessee before referring matters to the Commissioner under GAAR, setting out the identified arrangement, the tax benefit, reasons for concluding the main purpose is tax benefit, why specified statutory conditions are met, and the documents relied upon; references and directives between Assessing Officer and Commissioner, and any referral to the Approving Panel, must follow prescribed forms and the Commissioner must record and enclose his satisfaction regarding applicability before referral.