v3.26.1
Income Taxes - Tax Effects of Significant Temporary Differences (Detail)
₨ in Millions, $ in Millions
Mar. 31, 2026
INR (₨)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
INR (₨)
Deductible temporary differences:      
Allowance for credit losses ₨ 74,369.3 $ 792.6 ₨ 69,769.8
Investments 31,891.6 339.9 235.4
Lease liabilities 41,612.1 443.5 37,099.8
Undistributed policyholders earnings account 40,288.6 429.4 32,960.6
Accrued expenses and other liabilities - Employee benefits 5,278.9 56.3 4,062.2
Borrowings 3,292.5 35.1 10,468.3
Others [1] 17,767.9 189.2 734.9
Stock-based compensation 17,824.2 190.0 19,009.0
Deferred tax asset 232,325.1 2,476.0 174,340.0
Taxable temporary differences:      
ROU asset 41,563.7 443.0 37,087.5
Property and equipment 6,083.3 64.8 5,795.7
Loans 10,553.1 112.5 9,992.1
Intangible assets 301,714.5 3,215.5 306,920.5
Investments 32,347.7 344.7 92,614.8
Liabilities on policies in force 67,929.9 724.0 26,315.8
Others [2] 4,023.7 42.9 9,438.9
Deferred tax liability 464,215.9 4,947.4 488,165.3
Net deferred tax asset/ (liability) ₨ (231,890.8) $ (2,471.4) ₨ (313,825.3)
[1] Others in current year include deferred taxes on outside basis differences related to investments in affiliates amounting to Rs 16,453.9 million
[2] On the sale of the Bank’s stake in HDBFSL, the deferred tax liability amounting to Rs. 3,375 million recognized in the previous year has been reversed in the fiscal 2026.