Change in EoM Guidelines: Under his stewardship, IRDAI introduced the Expenses of Management (EoM) regulations at a time when the industry faced scrutiny over tax evasion through overriding commissions. Change in EoM Guidelines: Under his stewardship, IRDAI introduced the Expenses of Management (EoM) regulations at a time when the industry faced scrutiny over tax evasion through overriding commissions. Economic Times