(Dollars in millions)

Year ended March 31,

2025

2024

2023

Employee benefit costs

10,165

9,981

9,729

Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)

569

565

524

Travelling costs

224

213

190

Cost of technical sub-contractors

1,530

1,477

1,751

Cost of software packages for own use

292

259

240

Third party items bought for service delivery to clients

1,589

1,372

1,110

Consultancy and professional charges

197

210

210

Communication costs

73

81

89

Repairs and maintenance

183

175

169

Rates and Taxes

41

39

37

Provision for post-sales client support

(13

)

9

15

Power and fuel

27

24

22

Commission to non-whole time directors

2

2

2

Branding and marketing expenses

144

122

112

Impairment loss recognized / (reversed) under expected credit loss model

6

15

35

Insurance charges

36

25

22

Contribution towards Corporate Social Responsibility

69

64

58

Others

72

95

72

Total cost of sales, selling and marketing expenses and administrative expenses

15,206

14,728

14,387