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of <h1>Understanding Liabilities Under Section 2(19AA) of Income-tax Act: Activities, Specific Loans, and Proportionate Borrowings Explained</h1> Liabilities under clause (19AA) of section 2 of the Income-tax Act, 1961, include: (a) liabilities from the activities or operations of the undertaking; (b) specific loans or borrowings, such as debentures, used solely for the undertaking's activities; and (c) a proportionate amount of general or multipurpose borrowings of the demerged company, based on the value ratio of transferred assets to total assets of the demerged company before the demerger.
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