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<h1>Arm's length price determination by Transfer Pricing Officer governs referral, evidence, and application to similar transactions.</h1> Section 92CA permits the Assessing Officer, with prior approval, to refer computation of the arm's length price for international or specified domestic transactions to a Transfer Pricing Officer, who may require evidence, determine the arm's length price in writing after hearing the assessee, exercise specified investigative powers, amend orders to correct apparent mistakes, and cause the Assessing Officer to amend assessments accordingly. It also allows a validated TPO determination to apply to similar transactions for two successive years where the assessee exercises the prescribed option.
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