
							(Dollars in millions)
	Year ended March 31,
	2026			2025			2024
Employee benefit costs		10,882			10,165			9,981
Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)		552		569				565
Travelling costs		237		224				213
Cost of technical sub-contractors		1,740			1,530			1,477
Cost of software packages for own use		321		292				259
Third party items bought for service delivery to clients		1,453			1,589			1,372
Consultancy and professional charges		235		197				210
Communication costs		68		73				81
Repairs and maintenance		200		183				175
Rates and Taxes		35		41				39
Provision for post-sales client support		(19	)		(13	)		9
Power and fuel		25		27				24
Commission to non-whole time directors		2		2				2
Branding and marketing expenses		153		144				122
Impairment loss recognized / (reversed) under expected credit loss model		4		6				15
Insurance charges		38		36				25
Contribution towards Corporate Social Responsibility		70		69				64
Others		77		72				95
Total cost of sales, selling and marketing expenses and administrative expenses		16,073			15,206			14,728

On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), which consolidate twenty‑nine existing labour laws into a unified framework governing employee benefits during employment and post‑employment. The Labour Codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes, which has resulted in an increase in gratuity liability, a defined benefit plan arising out of past service cost relating to plan amendments and an increase in compensated absences by $143 million, which is recognized under employee benefit costs in the Consolidated Statement of Comprehensive Income for the year ended March 31, 2026. The Group continues to monitor developments pertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of employee benefits liability.