Amendment of section 92B.

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..... ereby clarified that ( i ) the expression "international transaction" shall include ( a ) the purchase, sale, transfer, lease or use of tangible property including building, transportation vehicle, machinery, equipment, tools, plant, furniture, commodity or any other article, product or thing; ( b ) the purchase, sale, transfer, lease or use of intangible property, including the transfer of owners .....

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..... accounting service; ( e ) a transaction of business restructuring or reorganisation, entered into by an enterprise with an associated enterprise, irrespective of the fact that it has bearing on the profit, income, losses or assets of such enterprises at the time of the transaction or at any future date; ( ii ) the expression "intangible property" shall include ( a ) marketing related intangible a .....

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..... customer relationship, open purchase orders; ( g ) contract related intangible assets, such as, 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, such as, leasehold interest, miner .....

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