Notes:

(i) Trade receivables are principally non-interest bearing and are generally on terms of 7-60 days.

(ii) Includes unbilled revenue of INR 6,983 (March 31, 2024: INR 6,547).

(iii) Refer Note 34(i) for modification of contractual cash flows.

(iv) Movement in the allowance for expected credit loss represents provision reversed during the year ended March 31, 2025 of INR 209 (net of provision created of INR 281) (March 31, 2024: net provision created of INR 1,001).

(v) There is no material movement in trade receivables except for billing and collection.