(6)On the date specified in the notice under sub-section (4), or as soon thereafter as may be,––(a)after hearing such evidence as the assessee may produce, including any information or documents referred to in section 171(2);(b)after considering such evidence as the Transfer Pricing Officer may require on any specified points; and(c)after taking into account all relevant materials which he has gathered, the Transfer Pricing Officer shall, by order in writing, determine the arm's length price in relation to the international transaction or specified domestic transaction as per section 165(4) and send a copy of his order to the Assessing Officer and to the assessee.
