(2)For this section, the liability shall exclude any part met directly or indirectly by any other person or authority and the "variation in liability" shall be computed as— A = B-Cwhere,—A = variation in liability;B = payment expressed in Indian currency at the time when it is made—(a)towards the whole or part of the cost of asset; or(b)towards repayment of the whole or part of the moneys borrowed, directly or indirectly, along with interest in foreign currency, specifically for acquiring such asset;C = liability, corresponding to the amount referred in B, in Indian currency at the time of acquisition of such asset.
