What is the role of Transfer Pricing Officer in the matter of reference made by the Assessing Officer u/s 92CA of the Income-tax Act, 1961?

As per the provision of section 92CA of the Income Tax Act, 1961, where a reference is made by Assessing Officer, the role of Transfer Pricing Officer is detailed as below: Transfer Pricing Officer shall serve a notice to the Assessee requiring him to produce the evidence in support of computation made by him in respect of Arm's Length Price in relation to an International Transaction or specified domestic transaction. Transfer Pricing Officer after considering the evidences, information or documents as produced by Assessee and after considering such evidence as he may require on any specified points and after taking account all relevant materials which he has gathered, shall, by order in writing, determine the arm's length price in relation to the international transaction or specified domestic transaction and send a copy of his order to the Assessing Officer for computation of total income of the assessee and also to the Assessee. With a view to rectifying any mistake apparent from the record, the Transfer Pricing Officer may amend any order passed by him and in such an event send copy of amended order to the assessing officer for re-assessment.