Leases (Tables)

12 Months Ended

Mar. 31, 2024

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, 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

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2023:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2022			83				489				2				62				636
Additions*			—				107				1				328				436
Deletions			—				(5	)			—				(46	)			(51	)
Depreciation			(1	)			(84	)			(1	)			(61	)			(147	)
Translation difference			(6	)			(33	)			—				2				(37	)
Balance as of March 31, 2023			76				474				2				285				837

* Net of adjustments on account of modifications and lease incentives

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2022:


(Dollars in millions)
	Category of ROU asset
		Land				Buildings				Vehicles				Computers				Total
Balance as of April 1, 2021			86			545				3					22				656
Additions*			—				60				—				63				123
Deletions			—				(11	)			—				(6	)			(17	)
Depreciation			(1	)			(88	)			(1	)			(15	)			(105	)
Translation difference			(2	)			(17	)			—				(2	)			(21	)
Balance as of March 31, 2022			83				489				2				62				636

* 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, 2024				March 31, 2023
Current lease liabilities		235				151
Non-current lease liabilities		767				859
Total			1,002			1010

Schedule of Movement in Lease Liabilities

The following is the movement in lease liabilities:


(Dollars in millions)
		Year ended March 31,
		2024				2023				2022
Balance at the beginning			1,010				722			728
Additions			265				434				125
Finance cost accrued during the period			39			30				24
Deletions			(53	)			(6	)			(18	)
Payment of lease liabilities			(245	)			(152	)			(128	)
Translation difference			(14	)			(18	)			(9	)
Balance at the end			1,002				1,010				722

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, 2024				March 31, 2023
Less than one year			258				219
One to five years			734				663
More than five years			119				241
Total			1,111				1,123

Schedule of Movement in Net Investment in Sublease ROU Asset

The following is the movement in the net-investment in sublease of ROU asset:


(Dollars in millions)
		Year ended March 31,
		2024				2023				2022
Balance at the beginning			44				49				53
Additions			—				1				1
Deletions			(42	)			—				—
Interest income accrued during the period			—				2				2
Lease receipts			(1	)			(8	)			(7	)
Balance at the end		1				44				49

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,
		2024	2023	2022
Balance at the beginning		112	17	—
Additions		149	91	18
Interest income accrued during the period		3	1	—
Others		—	(1)	(1)
Lease receipts		(48)	—	—
Translation Differences		3	4	—
Balance at the end		219	112	17