The finance ministry may dilute some provisions of the proposed General Anti-Avoidance Rule (GAAR) to allay investors’ fears about excessive powers to the taxman under the regime. The rules may be worded in a manner that the onus to prove tax avoidance is also on the tax officials and not only on the taxpayer as proposed in the Budget. The ministry may also consider suggestions to include people other than income tax department officials in the approving panel, which will assess whether GAAR will be invoked or not.