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    <title>Amendments Proposed in Provisions Relating to GAAR.</title>
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    <description>Proposed amendments adjust General Anti-Avoidance Rules procedure by shifting the initial burden of proof to the revenue authority, adding an independent law ministry member to the GAAR approval panel for objectivity, permitting residents and non-residents to seek pre-transaction rulings from the Authority for Advance Ruling on GAAR applicability, and deferring the rules&#039; operative applicability to allow stakeholders more time to address related issues.</description>
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      <description>Proposed amendments adjust General Anti-Avoidance Rules procedure by shifting the initial burden of proof to the revenue authority, adding an independent law ministry member to the GAAR approval panel for objectivity, permitting residents and non-residents to seek pre-transaction rulings from the Authority for Advance Ruling on GAAR applicability, and deferring the rules&#039; operative applicability to allow stakeholders more time to address related issues.</description>
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