v3.26.1
Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Details) - USD ($)
$ in Millions
Mar. 31, 2026
Mar. 31, 2025
Current assets    
Security deposits $ 8 $ 8
Loans to employees 25 29
Prepaid expenses 450 360
Interest accrued and not due 47 99
Withholding taxes and others 411 332
Advance payments to vendors for supply of goods 50 48
Deposit with corporation 334 345
Deferred contract cost    
Cost of obtaining a contract 30 40
Cost of fulfillment 70 59
Net investment in lease 170 133
Other non financial assets 15 11
Other financial assets 46 55
Total Current prepayment and other assets 1,656 1,519
Non-current assets    
Loans to employees 1 2
Security deposits 30 32
Deposit with corporation 8 10
Defined benefit plan assets 21 35
Prepaid expenses 82 33
Deferred contract cost    
Cost of obtaining a contract 52 36
Cost of fulfillment 102 103
Withholding taxes and others 66 63
Net investment in lease 101 129
Other financial assets 4 2
Total Non- current prepayment and other assets 467 445
Total prepayment and other assets 2,123 1,964
Financial assets carried at amortized cost $ 774 $ 844