Determination of arm's length price.

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..... the assessee in any financial year, if he considers it necessary or expedient to do so. (2) The Transfer Pricing Officer may, upon reference made to him under sub-section (1), serve on the assessee a notice requiring him, on a date to be specified therein- (a) to attend his office or to produce, or cause to be produced, evidence, if any, on which the assessee may rely in support of t .....

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..... ion. (5) The Transfer Pricing Officer shall send a report of his determination under subsection (3) or sub-section (4), as the case may be, to the Assessing Officer and the assessee. (6) No determination under sub-section (3) or sub-section (4) shall be made, or report of such determination sent as required by sub-section (5), after a period of forty-two months from the end of the financia .....

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