v3.25.2
Income Taxes - Summary of Movement in Gross Deferred Income Tax Assets / Liabilities (Details) - USD ($)
$ in Millions
12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
Income Taxes [Line Items]      
Carrying value, beginning balance $ (161) $ 3 $ 7
Changes through profit and loss 150 (162) 11
Addition through business combination (62)   (10)
Changes through OCI (2) (2)  
Translation difference 3   (5)
Carrying value, ending balance (72) (161) 3
Property, plant and equipment [member]      
Income Taxes [Line Items]      
Carrying value, beginning balance 29 21 21
Changes through profit and loss (1) 9 2
Translation difference   (1) (2)
Carrying value, ending balance 28 29 21
Lease liabilities      
Income Taxes [Line Items]      
Carrying value, beginning balance 24 27 24
Changes through profit and loss (5) (3) 6
Translation difference (1)   (3)
Carrying value, ending balance 18 24 27
Accrued compensation to employees      
Income Taxes [Line Items]      
Carrying value, beginning balance 7 8 7
Changes through profit and loss 2 (1) 2
Translation difference     (1)
Carrying value, ending balance 9 7 8
Trade Receivables      
Income Taxes [Line Items]      
Carrying value, beginning balance 27 32 28
Changes through profit and loss (1) (5) 6
Translation difference     (2)
Carrying value, ending balance 26 27 32
Compensated absences      
Income Taxes [Line Items]      
Carrying value, beginning balance 75 70 70
Changes through profit and loss 9 6 6
Translation difference (1) (1) (6)
Carrying value, ending balance 83 75 70
Post sales client support      
Income Taxes [Line Items]      
Carrying value, beginning balance 7 30 17
Changes through profit and loss 1 (23) 14
Translation difference     (1)
Carrying value, ending balance 8 7 30
Credits related to branch profits      
Income Taxes [Line Items]      
Carrying value, beginning balance 97 87 89
Changes through profit and loss (4) 10 (2)
Carrying value, ending balance 93 97 87
Derivative Financial Instruments      
Income Taxes [Line Items]      
Carrying value, beginning balance (2)   (3)
Changes through profit and loss (3) (1) 3
Changes through OCI 1 (1)  
Carrying value, ending balance (4) (2)  
Intangibles      
Income Taxes [Line Items]      
Carrying value, beginning balance 7 7 6
Changes through profit and loss 1   1
Carrying value, ending balance 8 7 7
Intangibles arising on business combinations      
Income Taxes [Line Items]      
Carrying value, beginning balance (34) (42) (41)
Changes through profit and loss 17 8 9
Addition through business combination (63)   (10)
Carrying value, ending balance (80) (34) (42)
Branch profit tax      
Income Taxes [Line Items]      
Carrying value, beginning balance (129) (105) (110)
Changes through profit and loss 5 (24) 5
Carrying value, ending balance (124) (129) (105)
SEZ reinvestment reserve      
Income Taxes [Line Items]      
Carrying value, beginning balance (239) (164) (112)
Changes through profit and loss 67 (78) (62)
Translation difference 4 3 10
Carrying value, ending balance (168) (239) (164)
Interest Receivable on Income Tax Refund      
Income Taxes [Line Items]      
Carrying value, beginning balance (58)    
Changes through profit and loss 49 (58)  
Translation difference 1    
Carrying value, ending balance (8) (58)  
Others      
Income Taxes [Line Items]      
Carrying value, beginning balance 28 32 11
Changes through profit and loss 13 (2) 21
Addition through business combination 1    
Changes through OCI (3) (1)  
Translation difference   (1)  
Carrying value, ending balance $ 39 $ 28 $ 32