Transfer pricing reference rules govern arm's length price determination, notices, time limits, rectification, and consequential assessment computation. Reference to the Transfer Pricing Officer under section 92CA applies where an assessee has entered into an international transaction or specified domestic transaction and the Assessing Officer, with prior approval, refers arm's length price computation under section 92C. The Transfer Pricing Officer must give notice, consider the assessee's evidence and relevant material, and determine arm's length price by written order, which binds the Assessing Officer for computation of total income. The provision also covers other transactions noticed during proceedings, report-failure cases, time limits, rectification, and the officer's power to conduct enquiry and verification.