Leases (Tables)

12 Months Ended

Mar. 31, 2026

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, 2026:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2025			70				392				3				273				738
Additions*			—				66				1				218				285
Deletions			(6	)			(6	)			—				(120	)			(132	)
Depreciation			(1	)			(84	)			(1	)			(127	)			(213	)
Translation difference			(5	)			(26	)			—				4				(27	)
Balance as of March 31, 2026			58				342				3				248				651

* 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, 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

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, 2026				March 31, 2025
Current lease liabilities		333				287
Non-current lease liabilities		634				675
Total			967			962

Schedule of Movement in Lease Liabilities

The following is the movement in lease liabilities:


(Dollars in millions)
		Year ended March 31,
		2026				2025				2024
Balance at the beginning			962				1,002				1,010
Additions			283				255				265
Addition for Business Combination (Refer to Note 2.10)			—				20				—
Finance cost accrued during the period			41			40				39
Deletions			(18	)			(65	)			(53	)
Payment of lease liabilities			(318	)			(278	)			(245	)
Translation difference			17				(12	)			(14	)
Balance at the end			967				962				1,002

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, 2026				March 31, 2025
Less than one year			358				290
One to five years			610				608
More than five years			110				152
Total			1,078				1,050

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,
		2026	2025	2024
Balance at the beginning		262	219	112
Additions		142	120	149
Interest income accrued during the period		7	4	3
Others		2	(3)	—
Lease receipts		(146)	(79)	(48)
Translation Differences		4	1	3
Balance at the end		271	262	219