I have inquired for air intake filter change, found that this replacement is only for the vehicles that was manufactured till August 2013, vehicles manufactured after come with the updated part.
Old part has holes at the end, so while driving on the stagnated water there is a lot of chance for air intake filter to suck the water along with the air. this happens when water level reaches to half of the Tyre or increases, also possible to intake the water while A is pressed hardly/quickly to get immediate pickup while driving on stagnated water.
So when engine gets water along with the air, it is damaged and cause about and more than 2L for service.
New part comes with the dummy holes that helps, if the water intakes that does not reach till engine and will be drained. But not sure how many % this will work.