Amendment of section 92B.

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....;       'Explanation.-For the removal of doubts, it is hereby clarified that-                 (i) the expression "international transaction" shall include-       (a) the purchase, sale, transfer, lease or use of tangible property including building, transportation....

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....able or any other debt arising during the course of business;       (d) provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service;       (e) a transaction of business restruc....

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....al know-how;                 (c) artistic related intangible assets, such as, literary works and copyrights, musical compositions, copyrights, maps, engravings;                 (d) data processing related intangible assets, such as, proprietary....

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....hise agreements, non-compete agreements;                 (h) human capital related intangible assets, such as, trained and organised work force, employment agreements, union contracts;                 (i) location related intangible assets, suc....