v3.24.1.1.u2
Income Taxes - Summary of Movement in Gross Deferred Income Tax Assets / Liabilities (Details) - USD ($)
$ in Millions
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Mar. 31, 2022
Mar. 31, 2021
Income Taxes [Line Items]        
Carrying value, beginning balance $ 3 $ 7 $ 30  
Changes through profit and loss (162) 11 (20)  
Addition through business combination 0 (10) 0  
Changes through OCI (2) 0 (2)  
Translation difference   (5) (1)  
Carrying value, ending balance (161) 3 7 $ 30
Property, plant and equipment [member]        
Income Taxes [Line Items]        
Carrying value, beginning balance 21 21 35  
Changes through profit and loss 9 2 (13)  
Translation difference (1) (2) (1)  
Carrying value, ending balance 29 21 21 35
Lease liabilities        
Income Taxes [Line Items]        
Carrying value, beginning balance 27 24 23  
Changes through profit and loss (3) 6 2  
Translation difference   (3) (1)  
Carrying value, ending balance 24 27 24 23
Accrued compensation to employees        
Income Taxes [Line Items]        
Carrying value, beginning balance 8 7 6  
Changes through profit and loss (1) 2 2  
Translation difference   (1) (1)  
Carrying value, ending balance 7 8 7 6
Trade Receivables        
Income Taxes [Line Items]        
Carrying value, beginning balance 32 28 30  
Changes through profit and loss (5) 6 (1)  
Translation difference   (2) (1)  
Carrying value, ending balance 27 32 28 30
Compensated absences        
Income Taxes [Line Items]        
Carrying value, beginning balance 70 70 68  
Changes through profit and loss 6 6 4  
Translation difference (1) (6) (2)  
Carrying value, ending balance 75 70 70 68
Post sales client support        
Income Taxes [Line Items]        
Carrying value, beginning balance 30 17 16  
Changes through profit and loss (23) 14 1  
Translation difference   (1)    
Carrying value, ending balance 7 30 17 16
Derivative Financial Instruments        
Income Taxes [Line Items]        
Carrying value, beginning balance 0 (3) (8)  
Changes through profit and loss (1) 3 4  
Changes through OCI (1)   0  
Translation difference   0 1  
Carrying value, ending balance (2) 0 (3) (8)
Credits related to branch profits        
Income Taxes [Line Items]        
Carrying value, beginning balance 87 89 48  
Changes through profit and loss 10 (2) 42  
Translation difference   0 (1)  
Carrying value, ending balance 97 87 89 48
Intangibles arising on business combinations        
Income Taxes [Line Items]        
Carrying value, beginning balance (42) (41) (50)  
Changes through profit and loss 8 9 8  
Addition through business combination   (10) 0  
Translation difference   0 1  
Carrying value, ending balance (34) (42) (41) (50)
SEZ reinvestment reserve        
Income Taxes [Line Items]        
Carrying value, beginning balance (164) (112) (84)  
Changes through profit and loss (78) (62) (32)  
Translation difference 3 10 4  
Carrying value, ending balance (239) (164) (112) (84)
Branch profit tax        
Income Taxes [Line Items]        
Carrying value, beginning balance (105) (110) (68)  
Changes through profit and loss (24) 5 (42)  
Carrying value, ending balance (129) (105) (110) (68)
Interest Receivable on Income Tax Refund        
Income Taxes [Line Items]        
Changes through profit and loss (58)      
Carrying value, ending balance (58)      
Others        
Income Taxes [Line Items]        
Carrying value, beginning balance 32 11 10  
Changes through profit and loss (2) 21 3  
Changes through OCI (1) 0 (2)  
Translation difference (1)     0
Carrying value, ending balance 28 32 11 10
Intangible assets        
Income Taxes [Line Items]        
Carrying value, beginning balance 7 6 4  
Changes through profit and loss   1 2  
Carrying value, ending balance $ 7 $ 7 $ 6 $ 4