First of all, you should read the standard the tube is made to. Most probably it's made to an ASTM standard or, you being from India, to a BS one. The ASTM std. (or BS) states clearly WHEN the annealing must be carried on (I'd say that it's AFTER the cold drawn and not before, but this is only an opinion and I might be wrong) and HOW, i.e., the temperature that must be reached, the holding time at this temperature, the cooling speed, the annealing furnace atmosphere (if any) etc.
If after having read the standard you've got still doubts, get in touch with me and I'll try to give you some further help.
Giovanni S. Crisi
Sao Paulo - Brazil