Leases (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure of quantitative information about leases for lessee [abstract]

Schedule of Changes in Carrying Value of Right of Use Assets

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2025:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2024			72				396				2				316				786
Additions*			—				96				3				155				254
Addition due to Business Combination (Refer to Note 2.10)			—				19				1				—				20
Deletions			—				(28	)			(1	)			(77	)			(106	)
Depreciation			(1	)			(84	)			(1	)			(115	)			(201	)
Translation difference			(1	)			(7	)			(1	)			(6	)			(15	)
Balance as of March 31, 2025			70				392				3				273				738

* Net of adjustments on account of modifications

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2024:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2023			76				474				2				285				837
Additions*			—				47				1				226				274
Deletions			(1	)			(22	)			—				(91	)			(114	)
Impairment#			—				(10	)			—				—				(10	)
Depreciation			(1	)			(87	)			(1	)			(104	)			(193	)
Translation difference			(2	)			(6	)			—				—				(8	)
Balance as of March 31, 2024			72				396				2				316				786

* Net of adjustments on account of modifications and lease incentives

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2023:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2022			83			489				2					62				636
Additions*			—				107				1				328				436
Deletions			—				(5	)			—				(46	)			(51	)
Depreciation			(1	)			(84	)			(1	)			(61	)			(147	)
Translation difference			(6	)			(33	)			—				2				(37	)
Balance as of March 31, 2023			76				474				2				285				837

* Net of adjustments on account of modifications and lease incentives

Schedule of the Break-up of Current and Non-current Lease Liabilities

The following is the break-up of current and non-current lease liabilities:


(Dollars in millions)
		As of
		March 31, 2025				March 31, 2024
Current lease liabilities		287				235
Non-current lease liabilities		675				767
Total			962			1002

Schedule of Movement in Lease Liabilities

The following is the movement in lease liabilities:


(Dollars in millions)
		Year ended March 31,
		2025				2024				2023
Balance at the beginning			1,002				1,010			722
Additions			255				265				434
Addition for Business Combination			20				—				—
Finance cost accrued during the period			40			39				30
Deletions			(65	)			(53	)			(6	)
Payment of lease liabilities			(278	)			(245	)			(152	)
Translation difference			(12	)			(14	)			(18	)
Balance at the end			962				1,002				1,010

Schedule of Contractual Maturities of Lease Liabilities

The table below provides details regarding the contractual maturities of lease liabilities on an undiscounted basis:


(Dollars in millions)
		As of
		March 31, 2025				March 31, 2024
Less than one year			290				258
One to five years			608				734
More than five years			152				119
Total			1,050				1,111

Schedule of Movement in Net Investment in Lease

The following is the movement in the net investment in lease:


(Dollars in millions)
		Year ended March 31,
		2025	2024	2023
Balance at the beginning		219	112	17
Additions		120	149	91
Interest income accrued during the period		4	3	1
Others		(3)	—	(1)
Lease receipts		(79)	(48)	—
Translation Differences		1	3	4
Balance at the end		262	219	112