(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