v3.25.2
Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)
$ in Millions
Mar. 31, 2025
Mar. 31, 2024
Current    
Accrued compensation to employees $ 576 $ 534
Accrued defined benefit liability [1] 1 1
Accrued expenses 991 986
Withholding taxes and others [1] 381 382
Liabilities of controlled trusts 20 25
Liability towards contingent consideration 1  
Capital creditors 61 37
Financial liability under option arrangements [2] 64 60
Other non-financial liabilities [1] 1 1
Other financial liabilities [3] 61 73
Total Current other liabilities 2,157 2,099
Non-current    
Accrued compensation to employees 1 1
Accrued expenses 221 213
Accrued defined benefit liability [1] 14 19
Financial liability under option arrangements [2] 13 12
Liability towards contingent consideration 2  
Other non-financial liabilities [1] 12 10
Other financial liabilities [3] 1 18
Total Non-current other liabilities 264 273
Total other liabilities 2,421 2,372
Financial liability carried at amortized cost 1,932 1,887
Financial liability carried at fair value through profit or loss 80 72
Financial liability under option arrangements on undiscounted basis 89 $ 83
Financial liability towards contingent consideration on undiscounted basis $ 4  
[1] Non-financial liabilities
[2] Represents liability related to options issued by the Group over the non-controlling interests in its subsidiaries.
[3] The Group entered into financing arrangements with a third party towards technology assets taken over by the Group from a customer as a part of transformation project which was not considered as distinct goods or services as the control related to those assets was not transferred to the Group in accordance with IFRS 15 - Revenue from contract with customers. As at March 31, 2025 and March 31, 2024, the financial liability pertaining to such arrangements amounts to $8 million and $45 million, respectively.