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Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)
$ in Millions
Mar. 31, 2024
Mar. 31, 2023
Current    
Accrued compensation to employees $ 534 $ 508
Accrued defined benefit liability [1] 1  
Accrued expenses 986 949
Withholding taxes and others [1] 382 442
Liabilities of controlled trusts 25 26
Liability towards contingent consideration   12
Capital creditors 37 82
Financial liability under option arrangements [2] 60 73
Other non-financial liabilities [1] 1 4
Other financial liabilities# [3] 73 307
Total Current other liabilities 2,099 2,403
Non-current    
Accrued compensation to employees 1 1
Accrued expenses 213 198
Accrued defined benefit liability [1] 19 54
Financial liability under option arrangements [2] 12  
Other non-financial liabilities [1] 10 7
Other financial liabilities [3] 18 41
Total Non-current other liabilities 273 301
Total other liabilities 2,372 2,704
Financial liability carried at amortized cost 1,887 2,112
Financial liability carried at fair value through profit or loss 72 85
Financial liability under option arrangements on undiscounted basis $ 83 82
Financial liability towards contingent consideration on undiscounted basis   $ 12
[1] Non-financial liabilities
[2] Represents liability related to options issued by the Group over the non-controlling interests in its subsidiaries.
[3] Deferred contract cost in Note 2.4 includes technology assets taken over by the Group from a customer as a part of transformation project which is not considered as distinct goods or services and the control related to the assets is not transferred to the Group in accordance with IFRS 15 - Revenue from contract with customers. Accordingly, the same has been considered as a reduction to the total contract value and accounted as Deferred contract cost. The Group has entered into financing arrangements with a third party for these assets. As at March 31, 2024 and March 31, 2023, the financial liability pertaining to such arrangements amounts to $45 million and $89 million, respectively. For the year ended March 31, 2023 $14 million was settled directly by the third party to the customer on behalf of the Group and accordingly considered as non-cash transaction.