definiens: , or means indian rupees, the iawfui currency of india ; means all Intellectual Property that is not included in the Purchased Intellectual Property and that is used in connection with, or related to, both the Business and the Other Businesses and is owned by or licensed to the Seller or its Affiliates at the Closing, in each case as is set forth on Schedule 1.1(c ) ; means the special economic zone in Visakhapatnam, India ; means all computer software ( including source and object code ) and other applications on all hardware ( including the distributed control system ), firmware, development tools, algorithms, files, records, technical drawings and related documentation, data and manuals, together with proof of ownership ; means : ( a ) any and all taxes, duties, imposts, levies, premiums, impositions, transfer charges, cess, surcharge, charges in the nature of tax and any fine, cost, penalty or interest connected therewith, including corporate tax, income tax, dividend distribution tax, interest tax, withholding taxes, capital gains tax, value added tax, gift tax, wealth tax, sales tax, service tax, stamp duty, registration fees, foreign travel tax, octroi, turnover tax, excise duty, customs duty, import duty, development cess, rates, property tax or other tax of whatever kind ( including any fee, assessment or other charges in the nature of or in lieu of any tax ) that is imposed by any Governmental Authority ; ( b ) any interest, fines, penalties or additions resulting from, attributable to, or incurred in connection with any items described in this paragraph or any related contest or dispute ; and ( c ) any items described in this paragraph that are attributable to another Person but that the Seller is liable to pay and/or withhold by law, by Contract or otherwise, whether or not disputed ; means the ( Indian ) Income Tax Act, 1961 ; means any report, return, declaration, claim for refund, or information return or statement related to Taxes, including any schedule or attachment thereto, and including any amendment thereof ; means all trade dress and trade names, logos, trademarks and service marks and related registrations and applications, including any intent to use applications, supplemental registrations and any renewals or extensions, all other indicia of commercial source or origin and all goodwill associated with any of the foregoing ; and means any and all Taxes relating to or arising on the transfer of the Transferred Assets of the Business, including stamp duty, registration charges, notarial fees and all applicable indirect Taxes and related amounts ( including any penalties, interest and additions to Transfer Taxes )