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....

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....luding any type of long-term or short-term borrowing, lending or guarantee, purchase or sale of marketable securities or any type of advance, payments or deferred payment or receivable or any other debt arising during the course of business;                 (d) provision of services, including provision of market researc....

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....nbsp;          (b) technology related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how;            (c) artistic related intangible assets, such as, literary works and copyrights, musical compositions, copyrights,....

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....s, favourable supplier, contracts, licence agreements, franchise 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....