Infosys Limited (INFY) 20-F 24 Jun 24 2024 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2024 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Trading Symbol	INFY
Entity Registrant Name	INFOSYS LIMITED
Entity Central Index Key	0001067491
Current Fiscal Year End Date	--03-31
Entity Well Known Seasoned Issuer	Yes
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock Shares Outstanding	4,150,867,464
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Security Exchange Name	NYSE
Title of 12(b) Security	American Depositary Shares each representedby one Equity Share, par value ₹5/- per share
Entity File Number	001-35754
Entity Address, Address Line One	Electronics City
Entity Address, Address Line Two	Hosur Road
Entity Address, City or Town	Bengaluru
Entity Address, Country	IN
Entity Address, Postal Zip Code	560 100
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Entity Incorporation, State or Country Code	K7
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1180
Auditor Name	Deloitte Haskins & Sells LLP
Auditor Location	Bengaluru, Karnataka, India
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	Electronics City
Entity Address, Address Line Two	Hosur Road
Entity Address, City or Town	Bengaluru
Entity Address, Country	IN
Entity Address, Postal Zip Code	560 100
Local Phone Number	2852 1705
Contact Personnel Name	Jayesh Sanghrajka
Contact Personnel Email Address	jayesh_sanghrajka@infosys.com
City Area Code	+91 80

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Current assets
Cash and cash equivalents	$ 1,773	$ 1,481
Current investments	1,548	841
Trade receivables	3,620	3,094
Unbilled revenues	1,531	1,861
Prepayments and other current assets	1,473	1,336
Income tax assets	767	1
Derivative financial instruments	10	12
Total current assets	10,722	8,626
Non-current assets
Property, plant and equipment	1,537	1,679
Right of use assets	786	837
Goodwill	875	882
Intangible assets	167	213
Non-current investments	1,404	1,530
Unbilled revenues	213	176
Deferred income tax assets	55	152
Income tax assets	365	785
Other non-current assets	399	432
Total non-current assets	5,801	6,686
Total assets	16,523	15,312
Current liabilities
Trade payables	474	470
Lease liabilities	235	151
Derivative financial instruments	4	10
Current income tax liabilities	430	412
Unearned revenues	880	872
Employee benefit obligations	314	292
Provisions	215	159
Other current liabilities	2,099	2,403
Total current liabilities	4,651	4,769
Non-current liabilities
Lease liabilities	767	859
Deferred income tax liabilities	216	149
Employee benefit obligations	11	10
Other non-current liabilities	273	301
Total liabilities	5,918	6,088
Equity
Share capital - Rs 5/- ($0.16) par value 4,800,000,000 (4,800,000,000) authorized equity shares, issued and 4,139,950,635 (4,136,387,925) equity shares fully paid up, net of 10,916,829 (12,172,119) treasury shares each as of March 31, 2024 (March 31, 2023), respectively	325	325
Share premium	425	366
Retained earnings	12,557	11,401
Cash flow hedge reserve	1	0
Other reserves	1,623	1,370
Capital redemption reserve	24	24
Other components of equity	(4,396)	(4,314)
Total equity attributable to equity holders of the company	10,559	9,172
Non-controlling interests	46	52
Total equity	10,605	9,224
Total liabilities and equity	16,523	15,312
Commitments and contingent liabilities

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical)	Mar. 31, 2024 ₨ / shares shares	Mar. 31, 2024 $ / shares shares	Mar. 31, 2023 ₨ / shares shares	Mar. 31, 2023 $ / shares shares
Statement of financial position [abstract]
Par value per share | (per share)	₨ 5	$ 0.16	₨ 5	$ 0.16
Number of shares authorized	4,800,000,000	4,800,000,000	4,800,000,000	4,800,000,000
Number of shares issued, net	4,139,950,635	4,139,950,635	4,136,387,925	4,136,387,925
Number of shares outstanding	4,139,950,635	4,139,950,635	4,136,387,925	4,136,387,925
Treasury shares	10,916,829	10,916,829	12,172,119	12,172,119

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Comprehensive income [abstract]
Revenues		$ 18,562	$ 18,212	$ 16,311
Cost of sales		12,975	12,709	10,996
Gross profit		5,587	5,503	5,315
Operating expenses:
Selling and marketing expenses		842	776	692
Administrative expenses		911	902	868
Total operating expenses		1,753	1,678	1,560
Operating profit		3,834	3,825	3,755
Other income, net		568	335	308
Finance cost		56	35	27
Profit before income taxes		4,346	4,125	4,036
Income tax expense		1,177	1,142	1,068
Net profit		3,169	2,983	2,968
Items that will not be reclassified subsequently to profit or loss:
Remeasurements of the net defined benefit liability / asset, net	[1]	15	4	(11)
Equity instruments through other comprehensive income, net	[1]	2	(3)	12
Other comprehensive income that will not be reclassified to profit or loss, net of tax		17	1	1
Items that will be reclassified subsequently to profit or loss:
Fair valuation of investments, net	[1]	17	(30)	(6)
Fair value changes on derivatives designated as cash flow hedge, net	[1]	1	(1)	(1)
Exchange differences on translation of foreign operations		(117)	(697)	(320)
Total other comprehensive income that will be reclassified to profit or loss, net of tax		(99)	(728)	(327)
Total other comprehensive income/(loss), net of tax		(82)	(727)	(326)
Total comprehensive income		3,087	2,256	2,642
Profit attributable to:
Owners of the company		3,167	2,981	2,963
Non-controlling interests		2	2	5
Net profit		3,169	2,983	2,968
Total comprehensive income attributable to:
Owners of the company		3,086	2,254	2,637
Non-controlling interests		1	2	5
Total comprehensive income		$ 3,087	$ 2,256	$ 2,642
Earnings per equity share
Basic (in $ per share)		$ 0.77	$ 0.71	$ 0.7
Diluted (in $ per share)		$ 0.76	$ 0.71	$ 0.7
Weighted average equity shares used in computing earnings per equity share
Basic (in shares)		4,138,568,090	4,180,897,857	4,209,546,724
Diluted (in shares)		4,144,680,425	4,187,731,070	4,218,525,134
[1] net of taxes

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity $ in Millions		USD ($) shares	Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Cumulative Effect Adjustment To Equity Amendments To IAS 37 USD ($)	[4]	Issued capital [member] USD ($) shares		Issued capital [member] Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($) shares	Share Premium USD ($)	Share Premium Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Retained Earnings USD ($)	Retained Earnings Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Retained Earnings Cumulative Effect Adjustment To Equity Amendments To IAS 37 USD ($)	[4]	Other Reserves USD ($)	Other Reserves Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Capital Redemption Reserve USD ($)	Capital Redemption Reserve Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Cash Flow Hedge Reserve USD ($)	Cash Flow Hedge Reserve Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Other Components of Equity USD ($)	Other Components of Equity Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Total equity attributable to equity holders of the company USD ($)	Total equity attributable to equity holders of the company Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)	Total equity attributable to equity holders of the company Cumulative Effect Adjustment To Equity Amendments To IAS 37 USD ($)	[4]	Non-controlling interest USD ($)	Non-controlling interest Opening Balance After Adjustment Cumulative Effect at Date of Initial Application Amendments To IAS 37 USD ($)
Balance at Mar. 31, 2021		$ 10,502				$ 332			$ 359		$ 12,087				$ 908		$ 17		$ 2		$ (3,263)		$ 10,442				$ 60
Balance, Shares at Mar. 31, 2021 | shares	[1]					4,245,146,114
Changes in equity for the year
Net Profit		2,968									2,963												2,963				5
Remeasurement of the net defined benefit liability/asset, net*	[2]	(11)																			(11)		(11)
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)	[2]	12																			12		12
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[2]	(6)																			(6)		(6)
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)	[2]	(1)																	(1)				(1)
Exchange differences on translation of foreign operations		(320)																			(320)		(320)
Total comprehensive income		2,642									2,963								(1)		(325)		2,637				5
Shares issued on exercise of employee stock options (Refer to Note 2.17)		2							2														2
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[1]					3,674,152
Buyback of equity shares (Refer to Note 2.15)		(1,499)				$ (4)			(86)		(1,409)												(1,499)
Buyback of equity shares (Refer to note 2.5 and 2.15), Shares | shares	[1]					(55,807,337)
Transaction costs related to buyback* (Refer to Note 2.15)	[2]	(4)									(4)												(4)
Amount transferred to capital redemption reserve upon Buyback (Refer to Note 2.15)											(4)						4
Transfer to other reserves											(408)				408
Transfer from other reserves on utilization											146				(146)
Employee stock compensation expense (Refer to Note 2.17)		52							52														52
Income tax benefit arising on exercise of stock options		10							10														10
Dividends paid to non-controlling interest of subsidiary		(12)																									(12)
Dividends (1)	[3]	(1,699)									(1,699)												(1,699)
Balance at Mar. 31, 2022		9,994	$ 9,992	$ (2)		$ 328		$ 328	337	$ 337	11,672	$ 11,670	$ (2)		1,170	$ 1,170	21	$ 21	1	$ 1	(3,588)	$ (3,588)	9,941	$ 9,939	$ (2)		53	$ 53
Balance, Shares at Mar. 31, 2022 | shares	[1]					4,193,012,929		4,193,012,929
Changes in equity for the year
Net Profit		2,983									2,981												2,981				2
Remeasurement of the net defined benefit liability/asset, net*	[2]	4																			4		4
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)	[2]	(3)																			(3)		(3)
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[2]	(30)																			(30)		(30)
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)	[2]	(1)																	(1)				(1)
Exchange differences on translation of foreign operations		(697)																			(697)		(697)
Total comprehensive income		2,256									2,981								(1)		(726)		2,254				2
Shares issued on exercise of employee stock options (Refer to Note 2.17)		4							4														4
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[1]					3,801,344
Buyback of equity shares (Refer to Note 2.15)		(1,394)				$ (3)			(41)		(1,350)												(1,394)
Buyback of equity shares (Refer to note 2.5 and 2.15), Shares | shares	[1]					(60,426,348)
Transaction costs related to buyback* (Refer to Note 2.15)	[2]	(3)							(3)														(3)
Amount transferred to capital redemption reserve upon Buyback (Refer to Note 2.15)											(3)						3
Transfer to other reserves											(380)				380
Transfer from other reserves on utilization											180				(180)
Employee stock compensation expense (Refer to Note 2.17)		63							63														63
Income tax benefit arising on exercise of stock options		6							6														6
Dividends paid to non-controlling interest of subsidiary		(3)																									(3)
Dividends (1)	[3]	(1,697)									(1,697)												(1,697)
Balance at Mar. 31, 2023		$ 9,224				$ 325			366		11,401				1,370		24				(4,314)		9,172				52
Balance, Shares at Mar. 31, 2023 | shares		4,136,387,925				4,136,387,925	[1]
Changes in equity for the year
Net Profit		$ 3,169									3,167												3,167				2
Remeasurement of the net defined benefit liability/asset, net*	[2]	15																			15		15
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)	[2]	2																			2		2
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[2]	17																			17		17
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)	[2]	1																	1				1
Exchange differences on translation of foreign operations		(117)																			(116)		(116)				(1)
Total comprehensive income		3,087									3,167								1		(82)		3,086				1
Shares issued on exercise of employee stock options (Refer to Note 2.17)		1							1														1
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[1]					3,562,710
Transferred on account of options not exercised									(19)		19
Transfer to other reserves											(357)				357
Transfer from other reserves on utilization											104				(104)
Employee stock compensation expense (Refer to Note 2.17)		77							77														77
Buyback of shares pertaining to non controlling interest of subsidiary		(2)																									(2)
Dividends paid to non-controlling interest of subsidiary		(5)																									(5)
Dividends (1)	[3]	(1,777)									(1,777)												(1,777)
Balance at Mar. 31, 2024		$ 10,605				$ 325			$ 425		$ 12,557				$ 1,623		$ 24		$ 1		$ (4,396)		$ 10,559				$ 46
Balance, Shares at Mar. 31, 2024 | shares		4,139,950,635				4,139,950,635	[1]
[1] excludes treasury shares of 10,916,829 as of March 31, 2024, 12,172,119 as of March 31, 2023, 13,725,712 as of March 31, 2022, and 15,514,732 as of April 1, 2021, held by consolidated trust. net of taxes net of treasury shares Impact on account of adoption of amendment to IAS 37 Provisions, Contingent Liabilities and Contingents Assets

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of changes in equity [abstract]
Tax on buyback	$ 264	$ 256
Treasury shares	12,172,119	13,725,712

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Operating activities:
Net profit	$ 3,169	$ 2,983	$ 2,968
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization	565	524	466
Interest and dividend income	(138)	(139)	(108)
Finance cost	56	35	27
Income tax expense	1,177	1,142	1,068
Exchange differences on translation of assets and liabilities, net	11	21	15
Impairment loss recognized/(reversed) under expected credit loss model	15	35	23
Stock compensation expense	79	64	56
Provision for post sale client support	9	15
Interest receivable on income tax refund	(234)
Other adjustments	176	65	8
Changes in working capital
Trade receivables and unbilled revenues	(322)	(875)	(1,064)
Prepayments and other assets	(151)	(404)	(225)
Trade payables	11	(35)	200
Unearned revenues	21	103	299
Other liabilities and provisions	(182)	407	632
Cash generated from operations	4,262	3,941	4,365
Income taxes paid	(1,114)	(1,088)	(1,020)
Net cash generated by operating activities	3,148	2,853	3,345
Investing activities:
Expenditure on property, plant and equipment and intangibles	(266)	(319)	(290)
Deposits placed with corporation	(102)	(123)	(121)
Redemption of deposits placed with corporations	86	94	101
Interest and dividend received	110	120	109
Payment for acquisition of business, net of cash acquired		(113)
Payments to acquire Investments
Liquid mutual fund units and fixed maturity plan securities	(7,990)	(8,739)	(7,240)
Target maturity fund units		(49)
Certificates of deposit	(1,027)	(1,280)	(560)
Quoted debt securities	(184)	(228)	(786)
Commercial paper	(1,254)	(371)
Other investments	(2)	(2)	(3)
Proceeds on sale of Investments
Liquid mutual fund units and fixed maturity plan securities	7,818	8,890	7,186
Certificates of deposit	1,111	1,287	105
Quoted debt securities	203	318	494
Commercial paper	782	284
Equity and preference securities		12
Other investments	3		1
Escrow and other deposits pertaining to Buyback		(59)	(57)
Redemption of escrow and other deposits pertaining to Buyback		59	57
Other payments	(12)	(8)	(10)
Other receipts	16	9	9
Net cash used in investing activities	(708)	(218)	(1,005)
Financing activities:
Payment of lease liabilities	(245)	(151)	(125)
Payment of dividends	(1,777)	(1,697)	(1,703)
Payment of dividends to non-controlling interests of subsidiary	(5)	(3)	(11)
Shares issued on exercise of employee stock options	1	4	2
Payment towards purchase of non-controlling interest	(2)
Other payments	(88)	(59)	(17)
Other receipts		16	32
Buyback of equity shares including transaction costs and tax on buyback		(1,398)	(1,503)
Net cash used in financing activities	(2,116)	(3,288)	(3,325)
Net increase/(decrease) in cash and cash equivalents	324	(653)	(985)
Effect of exchange rate changes on cash and cash equivalents	(32)	(171)	(90)
Cash and cash equivalents at the beginning	1,481	2,305	3,380
Cash and cash equivalents at the end	1,773	1,481	2,305
Supplementary information:
Restricted cash balance	$ 42	$ 44	$ 62

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Mar. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Overview

Overview	12 Months Ended
	Mar. 31, 2024
Disclosure Of Significant Accounting Policies [Abstract]
Overview	1. Overview 1.1 Company overview Infosys Limited (the “Company” or “Infosys”) provides consulting, technology, outsourcing and next-generation digital services, to enable clients to execute strategies for their digital transformation. Infosys together with its subsidiaries and controlled trusts is herein after referred to as the “Group”. The Company is a public limited company incorporated and domiciled in India and has its registered office at Bengaluru, Karnataka, India . The Company has its primary listings on the BSE Limited and National Stock Exchange of India Limited in India. The Company’s American Depositary Shares (“ADS”) representing equity shares are listed on the New York Stock Exchange (“NYSE”). The Group's consolidated financial statements are authorized for issue by the Company’s Board of Directors on June 24, 2024. 1.2 Basis of preparation of financial statements These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), under the historical cost convention on the accrual basis except for certain financial instruments which have been measured at fair values. Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use. 1.3 Basis of consolidation Infosys consolidates entities which it owns or controls. The consolidated financial statements comprise the financial statements of the Company, its controlled trusts and its subsidiaries. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Subsidiaries are consolidated from the date control commences until the date control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and intra-group balances and transactions including unrealized gain / loss from such transactions are eliminated upon consolidation. These financial statements are prepared by applying uniform accounting policies in use at the Group. Non-controlling interests which represent part of the net profit or loss and net assets of subsidiaries that are not, directly or indirectly, owned or controlled by the company, are excluded. Refer to Note 2.20 for the list of subsidiaries and controlled trusts of the Company. 1.4 Use of estimates and judgments The preparation of the financial statements in conformity with IFRS requires management to make estimates, judgments and assumptions. These estimates, judgments and assumptions affect the application of accounting policies and the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the period. Application of accounting policies that require critical accounting estimates involving complex and subjective judgments and the use of assumptions in these financial statements have been disclosed in Note 1.5. Accounting estimates could change from period to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as management becomes aware of changes in circumstances surrounding the estimates. Changes in estimates and judgments are reflected in the consolidated financial statements in the period in which changes are made and, if material, their effects are disclosed in the notes to the consolidated financial statements. 1.5 Critical accounting estimates and judgements a. Revenue recognition The Group’s contracts with customers include promises to transfer multiple products and services to a customer. Revenues from customer contracts are considered for recognition and measurement when the contract has been approved, in writing, by the parties to the contract, the parties to the contract are committed to perform their respective obligations under the contract, and the contract is legally enforceable. The Group assesses the services promised in a contract and identifies distinct performance obligations in the contract. Identification of distinct performance obligations to determine the deliverables and the ability of the customer to benefit independently from such deliverables, and allocation of transaction price to these distinct performance obligations involves significant judgement. Fixed price maintenance revenue is recognized ratably on a straight-line basis when services are performed through an indefinite number of repetitive acts over a specified period. Revenue from a fixed price maintenance contract is recognized ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of the contract because the services are generally discrete in nature and not repetitive. The use of method to recognize the maintenance revenues requires judgment and is based on the promises in the contract and nature of the deliverables. The Group uses the percentage-of-completion method in accounting for other fixed-price contracts. Use of the percentage-of-completion method requires the Group to determine the actual efforts or costs expended to date as a proportion of the estimated total efforts or costs to be incurred. Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity. The estimation of total efforts or costs involves significant judgement and is assessed throughout the period of the contract to reflect any changes based on the latest available information. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it obtains control of the specified goods or services before they are transferred to the customer. The Group considers whether it is primarily responsible for fulfilling the promise to provide the specified goods or services, inventory risk, pricing discretion and other factors to determine whether it controls the specified goods or services and therefore, is acting as a principal or an agent. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. b. Income taxes The Group's two major tax jurisdictions are India and the United States, though the company also files tax returns in other overseas jurisdictions. Significant judgments are involved in determining the provision for income taxes, including amount expected to be paid/recovered for uncertain tax positions. In assessing the realizability of deferred income tax assets, management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. Management considers the scheduled reversals of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, management believes that the Group will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced (Refer to Note 2.18). c. Business combinations and intangible assets Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires us to fair value identifiable intangible assets and contingent consideration to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. These valuations are conducted by external valuation experts. Estimates are required to be made in determining the value of contingent consideration, value of option arrangements and intangible assets. These measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management (Refer to Note 2.9 and 2.10). d. Property, plant and equipment Property, plant and equipment represent a significant proportion of the asset base of the Group. The charge in respect of periodic depreciation is derived after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of the Group's assets are determined by management at the time the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology (Refer to Note 2.7). e. Impairment of Goodwill Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (“CGU”) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition and which represent the lowest level at which goodwill is monitored for internal management purposes. The recoverable amount of CGUs is determined based on higher of value-in-use and fair value less cost to sell. Key assumptions in the cash flow projections are prepared based on current economic conditions and comprises estimated long term growth rates, weighted average cost of capital and estimated operating margins (Refer to Note 2.9). 1.6 Recent accounting pronouncements 1.6.1 Standards issued but not yet effective New and revised IFRS Standards in issue but not yet effective: Amendments to IFRS 16 Leases : Lease Liability in a Sale and Leaseback Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments : Disclosure regarding supplier finance arrangements Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates : Lack of Exchangeability IFRS 18 Presentation and Disclosures in Financial Statements : Presentation and Disclosures in Financial Statements Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures : Amendments to the Classification and Measurement of Financial Instruments Amendments to IFRS 16 On September 22, 2022, International Accounting Standards Board (IASB) has issued amendments to IFRS 16 Leases, which added requirements explaining the subsequent measurement for a sale and leaseback transaction. These amendments will not change the accounting for leases other than those arising in a sale and leaseback transaction. The effective date for the adoption of this amendment is annual reporting periods beginning on or after January 1, 2024, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 7 and IFRS 7 On May 25, 2023 IASB has issued amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosure which requires entities to disclose information that enables users of financial statement to assess how supplier finance arrangements affect its liabilities and cash flows and to understand the effect of supplier finance arrangements on an entity’s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2024, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 21 On August 15, 2023, IASB has issued amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, Lack of Exchangeability that will require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. These amendments specify when a currency is exchangeable into another currency and when it is not and specify how an entity determines the exchange rate to apply when a currency is not exchangeable. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2025, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment. IFRS 18 – Presentation and Disclosures in Financial Statements On April 9, 2024, IASB has issued IFRS 18 – Presentation and Disclosures in Financial Statements that will replace IAS 1 Presentation of Financial Statements from its effective date. IFRS 18 introduces new requirements for information presented in the primary financial statements and disclosed in the notes. The new requirements are focused on the statement of profit or loss. IFRS 18 introduces three categories for income and expenses, that is, operating, investing and financing to improve the structure of the income statement. IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, although early adoption is permitted. The Group is yet to evaluate the impact of the amendment. Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures On May 30, 2024, IASB has issued amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, which clarifies the classification of financial assets with environmental, social and corporate governance (ESG) and similar features, derecognition of financial liability settled through electronic payment systems and also introduces additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features. The effective date for adoption of this amendment is annual reporting periods beginning on or after January 1, 2026, although early adoption is permitted. The Group is yet to evaluate the impact of the amendment.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Mar. 31, 2024
Cash and cash equivalents [abstract]
Cash and cash equivalents	2.1 Cash and cash equivalents Cash and cash equivalents consist of the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Cash and bank deposits 1,773 1,220 Deposits with financial institutions — 261 1,773 1,481 Cash and cash equivalents as of March 31, 2024, and March 31, 2023, include restricted cash and bank balances of $ 42 million and $ 44 million, respectively. The restrictions are primarily on account of bank balances held by irrevocable trusts controlled by the Company. The deposits maintained by the Group with banks and financial institution comprise of time deposits, which can be withdrawn by the Group at any point without prior notice or penalty on the principal.

Investments

Investments	12 Months Ended
	Mar. 31, 2024
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]
Investments	2.2 Investments The carrying value of investments are as follows: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current investments Amortized cost: Quoted debt securities — 18 Fair value through profit and loss: Liquid mutual funds 313 119 Fair Value through Other comprehensive income: Quoted debt securities 291 179 Certificates of deposit 365 435 Commercial Paper 579 90 1,548 841 Non-Current investments Amortized cost: Quoted debt securities 211 215 Fair value through Other comprehensive income: Quoted debt securities 1,093 1,221 Quoted equity securities 14 — Unquoted equity and preference securities 11 24 Fair value through profit and loss: Target maturity fund units 51 49 Others 24 21 1,404 1,530 Total Investments 2,952 2,371 Investment carried at amortized cost 211 233 Investments carried at fair value through other comprehensive income 2,353 1,949 Investments carried at fair value through profit and loss 388 189 Note: Uncalled capital commitments outstanding as of March 31, 2024, and March 31, 2023, was $ 9 million and $ 11 million, respectively. Refer to Note 2.3 for accounting policies on financial instruments. Details of amounts recorded in other comprehensive income: (Dollars in millions) Net gain / (loss) on Year ended March 31, 2024 Gross Tax Net Quoted debt securities 19 ( 2 ) 17 Equity and preference securities 1 1 2 (Dollars in millions) Net gain / (loss) on Year ended March 31, 2023 Gross Tax Net Quoted debt securities ( 31 ) 1 ( 30 ) Equity and preference securities ( 3 ) – ( 3 ) (Dollars in millions) Net gain / (loss) on Year ended March 31, 2022 Gross Tax Net Quoted debt securities ( 9 ) 3 ( 6 ) Equity and preference securities 15 ( 3 ) 12 Method of fair valuation: (Dollars in millions) Fair value As of March 31 Class of investment Method 2024 2023 Liquid mutual funds- carried at Fair value through profit or loss Quoted price 313 119 Target maturity fund units- carried at Fair value through profit or loss Quoted price 51 49 Quoted debt securities- carried at amortized cost Quoted price and market 236 261 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market 1,384 1,400 Commercial Paper- carried at Fair value through other comprehensive income Market observable inputs 579 90 Certificate of deposits- carried at Fair value through other comprehensive income Market observable inputs 365 435 Unquoted equity and preference securities- carried at fair value through other comprehensive income Discounted cash flows method, 11 24 Quoted equity securities - carried at fair value through other comprehensive income Quoted price 14 — Others - carried at fair value through profit or loss Discounted cash flows method, 24 21 2,977 2,399 Note: Certain quoted investments are classified as Level 2 in the absence of active market for such investments.

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	2.3 Financial instruments Accounting policy 2.3.1 Initial recognition The Group recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are recognized at fair value on initial recognition, except for trade receivables which are initially measured at transaction price. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities which are not at fair value through profit or loss are added to the fair value on initial recognition. Regular way purchase and sale of financial assets are accounted for at trade date. 2.3.2 Subsequent measurement a. Non-derivative financial instruments (i) Financial assets carried at amortized cost A financial asset is subsequently measured at amortized cost if it is held within a business model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. (ii) Financial assets at fair value through other comprehensive income (FVOCI) A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group has made an irrevocable election for its investments which are classified as equity instruments to present the subsequent changes in fair value in other comprehensive income based on its business model. (iii) Financial assets at fair value through profit or loss (FVTPL) A financial asset which is not classified in any of the above categories are subsequently fair valued through profit or loss. (iv) Financial liabilities Financial liabilities are subsequently carried at amortized cost using the effective interest method, except for contingent consideration and financial liability under option arrangements recognized in a business combination which is subsequently measured at fair value through profit or loss. b. Derivative financial instruments The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The counterparty for such contracts is generally a bank. (i) Financial assets or financial liabilities, at fair value through profit or loss This category includes derivative financial assets or liabilities which are not designated as hedges. Although the Group believes that these derivatives constitute hedges from an economic perspective, they may not qualify for hedge accounting under IFRS 9, Financial Instruments. Any derivative that is either not designated a hedge, or is so designated but is ineffective as per IFRS 9, is categorized as a financial asset or financial liability, carried at fair value through profit or loss. Derivatives not designated as hedges are recognized initially at fair value and attributable transaction costs are recognized in net profit in the statement of comprehensive income when incurred. Subsequent to initial recognition, these derivatives are measured at fair value through profit or loss and the resulting exchange gains or losses are included in other income. Assets/ liabilities in this category are presented as current assets/current liabilities if they are either held for trading or are expected to be realized within 12 months after the balance sheet date. (ii) Cash flow hedge The Group designates certain foreign exchange forward and options contracts as cash flow hedges to mitigate the risk of foreign exchange exposure on highly probable forecast cash transactions. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in the net profit in the statement of comprehensive income. If the hedging instrument no longer meets the criteria for hedge accounting, then hedge accounting is discontinued prospectively. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in cash flow hedging reserve till the period the hedge was effective remains in cash flow hedging reserve until the forecasted transaction occurs. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the statement of comprehensive income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, then the amount accumulated in cash flow hedging reserve is reclassified to the net profit in the consolidated statement of comprehensive income. 2.3.3 Derecognition of financial instruments The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the financial asset and the transfer qualifies for derecognition under IFRS 9. A financial liability (or a part of a financial liability) is derecognized from the Group's balance sheet when the obligation specified in the contract is discharged or cancelled or expires. 2.3.4 Fair value of financial instruments In determining the fair value of its financial instruments, the Group uses a variety of methods and assumptions that are based on market conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis, available quoted market prices and dealer quotes. All methods of assessing fair value result in general approximation of value, and such value may never actually be realized. Refer to table ‘Financial instruments by category’ below for the disclosure on carrying value and fair value of financial assets and liabilities. For financial assets and liabilities maturing within one year from the balance sheet date and which are not carried at fair value, the carrying amounts approximate fair value due to the short maturity of these instruments. 2.3.5 Impairment The Group recognizes loss allowances using the expected credit loss (ECL) model for the financial assets and unbilled revenue which are not fair valued through profit or loss. Loss allowance for trade receivables and unbilled revenue with no significant financing component is measured at an amount equal to lifetime ECL. For all other financial assets, expected credit losses are measured at an amount equal to the 12-month ECL, unless there has been a significant increase in credit risk from initial recognition in which case those are measured at lifetime ECL. The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considers current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recorded is recognized as an impairment loss or gain in consolidated statement of comprehensive income. Financial instruments by category The carrying value and fair value of financial instruments by categories as of March 31, 2024, were as follows: (Dollars in millions) Financial assets/ liabilities Financial assets/liabilities Amortised cost Designated upon Mandatory Equity instruments Mandatory Total Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 1,773 — — — — 1,773 1,773 Investments (Refer to Note 2.2) Liquid mutual funds — — 313 — — 313 313 Target maturity fund units — — 51 — — 51 51 Quoted debt securities 211 — — — 1,384 1,595 1,620 (1) Certificates of deposit — — — — 365 365 365 Commercial Papers — — — — 579 579 579 Quoted equity securities — — — 14 — 14 14 Unquoted equity and preference securities — — — 11 — 11 11 Unquoted investments others — — 24 — — 24 24 Trade receivables 3,620 — — — — 3,620 3,620 Unbilled revenues (Refer to Note 2.12) (3) 1,151 — — — — 1,151 1,151 Prepayments and other assets (Refer to Note 2.4) 694 — — — — 694 684 (2) Derivative financial instruments — — 7 — 3 10 10 Total 7,449 — 395 25 2,331 10,200 10,215 Liabilities: Trade payables 474 — — — — 474 474 Lease liabilities 1,002 — — — — 1,002 1,002 Derivative financial instruments — — 4 — — 4 4 Financial liability under option arrangements (Refer to Note 2.5) — — 72 — — 72 72 Other liabilities including contingent consideration (Refer to Note 2.5) 1,887 — — — — 1,887 1,887 Total 3,363 — 76 — — 3,439 3,439 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones The carrying value and fair value of financial instruments by categories as of March 31, 2023, were as follows: (Dollars in millions) Financial assets/ liabilities Financial assets/liabilities Amortised cost Designated upon Mandatory Equity instruments Mandatory Total Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 1,481 — — — — 1,481 1,481 Investments (Refer to Note 2.2) Liquid mutual funds — — 119 — — 119 119 Target maturity fund units — — 49 — — 49 49 Quoted debt securities 233 — — — 1,400 1,633 1,661 (1) Certificate of deposit — — — — 435 435 435 Commercial Papers — — — — 90 90 90 Unquoted equity and preference securities — — — 24 — 24 24 Unquoted investments others — — 21 — — 21 21 Trade receivables 3,094 — — — — 3,094 3,094 Unbilled revenues (Refer to Note 2.12) (3) 1,157 — — — — 1,157 1,157 Prepayments and other assets (Refer to Note 2.4) 624 — — — — 624 614 (2) Derivative financial instruments — — 8 — 4 12 12 Total 6,589 — 197 24 1,929 8,739 8,757 Liabilities: Trade payables 470 — — — — 470 470 Lease liabilities 1,010 — — — — 1,010 1,010 Derivative financial instruments — — 8 — 2 10 10 Financial liability under option arrangements (Refer to Note 2.5) — — 73 — — 73 73 Other liabilities including contingent consideration (Refer to Note 2.5) 2,112 — 12 — — 2,124 2,124 Total 3,592 — 93 — 2 3,687 3,687 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones For trade receivables, trade payables, other assets and payables maturing within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments. Fair value hierarchy Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 - Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs). The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 is as follows : (Dollars in millions) As of Fair value measurement at end of Level 1 Level 2 Level 3 Assets Investments (Refer to note 2.2) Investments in liquid mutual fund units 313 313 — — Investments in target maturity fund units 51 51 — — Investments in quoted debt securities 1,620 1,580 40 — Investments in certificates of deposit 365 — 365 — Investments in commercial paper 579 — 579 — Investments in unquoted equity and preference securities 11 — — 11 Investments in quoted equity securities 14 14 — — Investment in unquoted investments others 24 — — 24 Others Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 10 — 10 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 4 — 4 — Financial liability under option arrangements (Refer to Note 2.5)* 72 — — 72 * Discount rate ranges from 9 % to 15 % During fiscal 2024, quoted debt securities of $ 257 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price and quoted debt securities of $ 9 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs. The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2023 is as follows : (Dollars in millions) As of Fair value measurement at end of Level 1 Level 2 Level 3 Assets Investments (Refer to note 2.2) Investments in liquid mutual fund units 119 119 — — Investments in target maturity fund units 49 49 — — Investments in quoted debt securities 1,661 1,302 359 — Investments in certificates of deposit 435 — 435 — Investments in commercial paper 90 — 90 — Investments in unquoted equity and preference securities 24 — — 24 Investment in unquoted investments others 21 — — 21 Others Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 12 — 12 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 10 — 10 — Financial liability under option arrangements (Refer to Note 2.5)* 73 — — 73 Liability towards contingent consideration (Refer to Note 2.5)* 12 — — 12 * Discount rate ranges from 10 % to 15 % During fiscal 2023, quoted debt securities of $ 47 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price and quoted debt securities of $ 196 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs. A one percentage point change in the unobservable inputs used in fair valuation of Level 3 assets and liabilities does not have a significant impact in its value. Majority of investments of the Group are fair valued based on Level 1 or Level 2 inputs. These investments primarily include investment in liquid mutual fund units, target maturity fund units, quoted debt securities, certificates of deposit, commercial paper, quoted bonds issued by government and quasi-government organizations. The Group invests after considering counterparty risks based on multiple criteria including Tier I Capital, Capital Adequacy Ratio, Credit Rating, Profitability, NPA levels and Deposit base of banks and financial institutions. These risks are monitored regularly as per Group’s risk management program. Income from financial assets (Dollars in millions) Year ended March 31, 2024 2023 2022 Interest income on financial assets carried at amortized cost 128 107 135 Interest income on financial assets fair valued through other comprehensive income 122 119 86 Gain / (loss) on investments carried at fair value through profit or loss 34 18 24 284 244 245 Financial risk management Financial risk factors The Group's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. The Group's primary focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary market risk to the Group is foreign exchange risk. The Group uses derivative financial instruments to mitigate foreign exchange related risk exposures. The Group's exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. Market risk The Group operates internationally, and a major portion of the business is transacted in several currencies and consequently the Group is exposed to foreign exchange risk through its sales and services in the United States and elsewhere, and purchases from overseas suppliers in various foreign currencies. The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The Group is also exposed to foreign exchange risk arising on intercompany transaction in foreign currencies. The exchange rate between the Indian rupee and foreign currencies has changed substantially in recent years and may fluctuate substantially in the future. Consequently, the results of the Group’s operations are adversely affected as the rupee appreciates/ depreciates against these currencies. The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2024: (Dollars in millions) U.S. dollars Euro United Kingdom Australian dollars Other currencies Total Net financial assets 3,133 1,146 258 177 350 5,064 Net financial liabilities ( 1,430 ) ( 405 ) ( 85 ) ( 97 ) ( 266 ) ( 2,283 ) Total 1,703 741 173 80 84 2,781 The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2023: (Dollars in millions) U.S. dollars Euro United Kingdom Australian dollars Other currencies Total Net financial assets 2,528 908 221 220 317 4,194 Net financial liabilities ( 1,478 ) ( 454 ) ( 90 ) ( 116 ) ( 269 ) ( 2,407 ) Total 1,050 454 131 104 48 1,787 For the years ended March 31, 2024, 2023 and 2022, every percentage point depreciation / appreciation in the exchange rate between the Indian rupee and the U.S. dollar has affected the company's incremental operating margins by approximately 0.43 %, 0.44 % and 0.46 %, respectively. Sensitivity analysis is computed based on the changes in the income and expenses in foreign currency upon conversion into functional currency, due to exchange rate fluctuations between the previous reporting period and the current reporting period. Derivative financial instruments The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The counterparty for such contracts is generally a bank. These derivative financial instruments are valued based on quoted prices for similar assets and liabilities in active markets or inputs that are directly or indirectly observable in the marketplace. The following table gives details in respect of outstanding foreign exchange forward and options contracts: As of March 31, 2024 March 31, 2023 In Million In $ Million In Million In $ Million Derivatives designated as cash flow hedges Forward contracts In Euro 30 32 — — Option Contracts In Euro 236 254 325 354 In Australian dollars 106 69 140 94 In United Kingdom Pound Sterling 35 44 55 68 Other derivatives Forward contracts In U.S. Dollars 1,423 1,423 1,670 1,670 In Euro 574 619 316 344 In Singapore dollars 171 125 204 151 In United Kingdom Pound Sterling 86 108 86 107 In Swiss Franc 17 19 1 1 In New Zealand dollars 30 18 30 19 In Czech Koruna 374 16 364 16 In Danish Krone 100 15 — — In Norwegian Krone 130 12 100 10 In Canadian dollars 15 11 — — In Australian dollars 14 9 10 6 In Hungarian Forint 2,500 7 — — In Chinese Yuan 43 6 41 6 In South African rand 85 4 85 5 Option contracts In U.S. Dollars 543 543 300 300 In Euro 100 108 160 174 In Australian dollars 20 13 30 20 In United Kingdom Pound Sterling — — 15 19 3,455 3,364 The Group recognized a net gain of $ 22 million, net loss of $ 69 million and net gain of $ 22 million on derivative financial instruments not designated as cash flow hedges for fiscal 2024, 2023 and 2022, respectively, which are included under other income. The foreign exchange forward and option contracts mature within 12 months. The table below analyzes the derivative financial instruments into relevant maturity groupings based on the remaining period as of the balance sheet date: (Dollars in millions) As of March 31, 2024 March 31, 2023 Not later than one month 1,304 1,601 Later than one month and not later than three months 1,914 1,358 Later than three months and not later than one year 237 405 3,455 3,364 During fiscal 2024, 2023 and 2022, the Group has designated certain foreign exchange forward and option contracts as cash flow hedges to mitigate the risk of foreign exchange exposure on highly probable forecast cash transactions. The related hedge transactions for balance in cash flow hedging reserve as of March 31, 2024, are expected to occur and reclassified to statement of comprehensive income within three months. The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the currency, amount and timing of its forecasted cash flows. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments to ensure that an economic relationship exists between the hedged item and hedging instrument, including whether the hedging instrument is expected to offset changes in cash flows of hedged items. If the hedge ratio for risk management purposes is no longer optimal but the risk management objective remains unchanged and the hedge continues to qualify for hedge accounting, the hedge relationship will be rebalanced by adjusting either the volume of the hedging instrument or the volume of the hedged item so that the hedge ratio aligns with the ratio used for risk management purposes. Any hedge ineffectiveness is calculated and accounted for in profit or loss at the time of the hedge relationship rebalancing. The following table provides the reconciliation of cash flow hedge reserve: (Dollars in millions) Year ended Year ended Year ended Gain / (Loss) Balance at the beginning of the period — 1 2 Gain / (Loss) recognized in other comprehensive income during the period 1 12 14 Amount reclassified to profit or loss during the period 1 ( 13 ) ( 15 ) Tax impact on above ( 1 ) — — Balance at the end of the period 1 — 1 The Group offsets a financial asset and a financial liability when it currently has a legally enforceable right to set off the recognized amounts and the Group intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. The following table provides quantitative information about offsetting of derivative financial assets and derivative financial liabilities: (Dollars in millions) As of March 31, 2024 March 31, 2023 Derivative Derivative Derivative Derivative Gross amount of recognized financial asset/liability 12 ( 6 ) 15 ( 13 ) Amount set off ( 2 ) 2 ( 3 ) 3 Net amount presented in balance sheet 10 ( 4 ) 12 ( 10 ) Credit risk Credit risk refers to the risk of default on its obligation by the counterparty resulting in a financial loss. The maximum exposure to the credit risk at the reporting date is primarily from trade receivables amounting to $ 3,620 million and $ 3,094 million as of March 31, 2024, and March 31, 2023, respectively and unbilled revenue amounting to $ 1,744 million and $ 2,037 million as of March 31, 2024 and March 31, 2023, respectively. Trade receivables and unbilled revenue are typically unsecured and are derived from revenue earned from customers primarily located in the United States of America and Europe. Credit risk has always been managed by the Group through credit approvals, establishing credit limits and continuously monitoring the creditworthiness of customers to which the Group grants credit terms in the normal course of business. The Group uses the expected credit loss model to assess any required allowances; and uses a provision matrix to compute the expected credit loss allowance for trade receivables and unbilled revenues. This matrix takes into account credit reports and other related credit information to the extent available. The Group's exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. Exposure to customers is diversified and there is no single customer contributing more than 10% of outstanding trade receivables and unbilled revenues. The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2024 2023 2022 Revenue from top five customers 13.3 12.7 11.4 Revenue from top ten customers 20.0 20.2 19.3 Credit risk exposure Trade receivables ageing schedule for fiscal 2024 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,707 889 42 53 1 14 3,706 Less: Allowance for credit loss 86 Total Trade receivables 3,620 Trade receivables ageing schedule for fiscal 2023 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,241 914 7 1 9 5 3,177 Less: Allowance for credit loss 83 Total Trade receivables 3,094 The allowance for lifetime expected credit loss on customer balances was $ 11 million, $ 28 million and $ 19 million for fiscal 2024, 2023 and 2022, respectively. Movement in credit loss allowance on customer balance is as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Balance at the beginning 117 113 103 Translation differences ( 2 ) ( 3 ) ( 1 ) Impairment loss recognized / (reversed), net 11 28 19 Amounts written off ( 12 ) ( 21 ) ( 8 ) Balance at the end 114 117 113 The gross carrying amount of a financial asset is written off (either partially or in full) when there is no realistic prospect of recovery. Credit exposure The Group’s credit period generally ranges from 30-75 days. (Dollars in millions) As of March 31, 2024 March 31, 2023 Trade receivables 3,620 3,094 Unbilled revenues 1,744 2,037 Days Sales Outstanding (DSO) as of March 31, 2024 and March 31, 2023 was 71 days and 62 days, respectively. Credit risk on cash and cash equivalents is limited as the Group generally invest in deposits with banks and financial institutions with high ratings assigned by international and domestic credit rating agencies. Ratings are monitored periodically and the Group has considered the latest credit rating information to the extent available as at the date of these consolidated financial statements. The investments of the Group primarily include investment in liquid mutual fund units, quoted debt securities, certificates of deposit, commercial paper, quoted bonds issued by government and quasi government organizations. The Group invests after considering counterparty risks based on multiple criteria including Tier I Capital, Capital Adequacy Ratio, credit rating, profitability, NPA levels and deposit base of banks and financial institutions. These risks are monitored regularly as per Group’s risk management program. Liquidity risk Liquidity risk is defined as the risk that the Group will not be able to settle or meet its obligations on time . The Group's principal sources of liquidity are cash and cash equivalents and investments and the cash flow that is generated from operations. The Group has no outstanding borrowings. The Group believes that the working capital is sufficient to meet its current requirements. As of March 31, 2024, the Group had a working capital of $ 6,071 , million including cash and cash equivalents of $ 1,773 , million and current investments of $ 1,548 million. As of March 31, 2023, the Group had a working capital of $ 3,857 million including cash and cash equivalents of $ 1,481 million and current investments of $ 841 million. As of March 31, 2024, and March 31, 2023, the outstanding employee benefit obligations were $ 325 million and $ 302 million, respectively, which have been substantially funded. Accordingly, no liquidity risk is perceived. The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2024: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 474 — — — 474 Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5) 67 — — 16 83 Other financial liabilities on an undiscounted basis (Refer to Note 2.5) 1,657 158 68 8 1,891 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2023: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 470 — — — 470 Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5) 82 — — — 82 Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5) 1,875 186 53 2 2,116 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 12 — — — 12

Prepayments and Other Assets

Prepayments and Other Assets	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Prepayments and other assets	2.4 Prepayments and other assets Prepayments and other assets consist of the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current Security deposits (1) 9 5 Loans to employees (1) 30 35 Prepaid expenses (2) 399 334 Interest accrued and not due (1) 64 59 Withholding taxes and others (2) 424 398 Advance payments to vendors for supply of goods (2) 43 25 Deposit with corporation (1)(3) 304 286 Deferred contract cost Cost of obtaining a contract (2)(4) 24 104 Cost of fulfillment (2) 43 21 Net investment in sublease of right of use asset (Refer to Note 2.8) (1) 1 6 Other non-financial assets (2) 21 32 Other financial assets (1)(5) 111 31 Total Current prepayment and other assets 1,473 1,336 Non-current Loans to employees (1) 4 5 Security deposits (1) 31 35 Deposit with corporation (1)(3) 6 12 Defined benefit plan assets (Refer to Note 2.14) (2) 4 4 Prepaid expenses (2) 41 41 Deferred contract cost Cost of obtaining a contract (2)(4) 16 23 Cost of fulfillment (2) 82 79 Withholding taxes and others (2) 81 83 Net investment in sublease of right of use asset (Refer to Note 2.8) (1) — 37 Other financial assets (1)(5) 134 113 Total Non-current prepayment and other assets 399 432 Total prepayment and other assets 1,872 1,768 (1) Financial assets carried at amortized cost 694 624 (2) Non-financial assets (3) Deposit with corporation represents amounts deposited to settle certain employee-related obligations as and when they arise during the normal course of business. (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 (Refer to note 2.5) (5) Primarily includes net investment in lease (Refer to note 2.8) Withholding taxes and others primarily consist of input tax credits and Cenvat/VAT recoverable from Government of India.

Other Liabilities

Other Liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Liabilities [Abstract]
Other Liabilities	2.5 Other liabilities Other liabilities comprise the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current Accrued compensation to employees (1) 534 508 Accrued defined benefit liability (Refer to Note 2.14) (3) 1 — Accrued expenses (1) 986 949 Withholding taxes and others (3) 382 442 Liabilities of controlled trusts (1) 25 26 Liability towards contingent consideration (2) — 12 Capital creditors (1) 37 82 Financial liability under option arrangements (2)(5) 60 73 Other non-financial liabilities (3) 1 4 Other financial liabilities (1)(4) 73 307 Total Current other liabilities 2,099 2,403 Non-current Accrued compensation to employees (1) 1 1 Accrued expenses (1) 213 198 Accrued defined benefit liability (Refer to Note 2.14) (3) 19 54 Financial liability under option arrangements (2)(5) 12 — Other non-financial liabilities (3) 10 7 Other financial liabilities (1)(4) 18 41 Total Non-current other liabilities 273 301 Total other liabilities 2,372 2,704 (1) Financial liability carried at amortized cost 1,887 2,112 (2) Financial liability carried at fair value through profit or loss 72 85 Financial liability under option arrangements on undiscounted basis (Refer to Note 2.5) 83 82 Financial liability towards contingent consideration on undiscounted basis (Refer to Note 2.10) — 12 (3) Non-financial liabilities (4) 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. (5) Represents liability related to options issued by the Group over the non-controlling interests in its subsidiaries. Accrued expenses primarily relate to cost of technical sub-contractors, telecommunication charges, legal and professional charges, brand building expenses, overseas travel expenses and office maintenance and cost of third party software and hardware.

Provisions and Other Contingenc

Provisions and Other Contingencies	12 Months Ended
	Mar. 31, 2024
Disclosure of other provisions [abstract]
Provisions and Other Contingencies	2.6 Provisions and other contingencies Accounting policy 2.6.1 Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that is reasonably estimable, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. Contingent liability is a possible obligation arising from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity or a present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or the amount of the obligation cannot be measured with sufficient reliability. a) Post sales client support The Group provides its clients with a fixed-period post-sales support for its fixed-price, fixed-timeframe contracts. Costs associated with such support services are accrued at the time related revenues are recorded and included in cost of sales. The Group estimates such costs based on historical experience and estimates are reviewed on a periodic basis for any material changes in assumptions and likelihood of occurrence. b) Onerous contracts Provisions for onerous contracts are recognized when the expected benefits to be derived by the Group from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established the Group recognizes any impairment loss on the assets associated with that contract. Provision for post sales client support and other provisions : (Dollars in millions) As of March 31, 2024 March 31, 2023 Post sales client support and other provisions 215 159 215 159 Provision for post sales client support and other provisions majorly represents costs associated with providing sales support services which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 year . The movement in the provision for post sales client support is as follows: (Dollars in millions) Year ended March 31, 2024 Balance at the beginning 159 Translation differences ( 1 ) Provision recognized / (reversed) 108 Provision utilized ( 51 ) Balance at the end 215 Provision for post sales client support and other provisions is included in cost of sales in the consolidated statement of comprehensive income. As of March 31, 2024, and March 31, 2023, claims against the Group, not acknowledged as debts (excluding demands from income tax authorities- Refer to Note 2.18), amounted to $ 95 million (₹ 789 crore) and $ 85 million (₹ 700 crore), respectively. 2.6.2 McCamish cybersecurity incident In November 2023, certain systems of Infosys McCamish Systems LLC (“McCamish”), a subsidiary of Infosys BPM Limited (a wholly owned subsidiary of Infosys Limited), were encrypted by ransomware, resulting in the non-availability of certain applications and systems. McCamish initiated its incident response and engaged cybersecurity and other specialists to assist in its investigation of and response to the incident and remediation and restoration of impacted applications and systems. By December 31, 2023, McCamish, with external specialists’ assistance, substantially remediated and restored the affected applications and systems. Loss of contracted revenues and costs incurred with respect to remediation, restoration, communication efforts, investigative processes and analysis, legal services and other services and costs amounted to $ 38 million as of March 31, 2024. Actions taken by McCamish included investigative analysis conducted by a third-party cybersecurity firm to determine, among other things, whether and the extent to which company or customer data was subject to unauthorized access or exfiltration. McCamish also engaged a third-party eDiscovery vendor in assessing the extent and nature of such data. McCamish in coordination with its third-party eDiscovery vendor has identified corporate customers and individuals whose information was subject to unauthorized access and exfiltration. McCamish processes personal data on behalf of its corporate customers. McCamish may incur additional costs including indemnities or damages/claims, which are indeterminable at this time. See the section titled “Legal proceedings” below for information on certain legal proceedings related to the McCamish cybersecurity incident. 2.6.3 Legal proceedings On March 6, 2024, a class action complaint was filed in the U.S. District Court for the Northern District of Georgia against McCamish. The complaint arises out of the cybersecurity incident at McCamish initially disclosed on November 3, 2023. The complaint was purportedly filed on behalf of all individuals within the United States whose personally identifiable information was exposed to unauthorized third parties as a result of the incident. On May 6, 2024, McCamish filed a motion to dismiss the complaint. On May 15, 2024, another class action complaint arising out of the same incident was filed in the same court against McCamish. The complaint was purportedly filed on behalf of some or all individuals whose personally identifiable information was compromised in the incident. On June 3, 2024, the plaintiffs in the two class actions filed a motion to consolidate the two cases. On June 4, 2024, the Court consolidated the two class actions and closed the class action that was filed on May 15, 2024. Apart from the foregoing actions, the Group is subject to legal proceedings and claims which have arisen in the ordinary course of business. The Group’s management reasonably expects that such ordinary course legal actions, when ultimately concluded and determined, will not have a material and adverse effect on the Group’s results of operations or financial condition.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Property, plant and equipment	2.7 Property, plant and equipment Accounting policy Property, plant and equipment are stated at cost, less accumulated depreciation and impairment, if any. Costs directly attributable to acquisition are capitalized until the property, plant and equipment are ready for use, as intended by management. The charge in respect of periodic depreciation is derived at after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The Group depreciates property, plant and equipment over their estimated useful lives using the straight-line method. The estimated useful lives of assets are as follows: Buildings 22 - 25 years Plant and machinery (1) 5 years Computer equipment 3 - 5 years Furniture and fixtures 5 years Vehicles 5 years Leasehold improvements Lower of useful life of the asset or lease term (1) Includes solar plant with a useful life of 25 years . Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. The useful lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology. Advances paid towards the acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of assets not ready to use before such date are disclosed under ‘Capital work-in-progress’. Subsequent expenditures relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Group and the cost of the item can be measured reliably. The cost and related accumulated depreciation are eliminated from the financial statements upon sale or retirement of the asset. Impairment Property, plant and equipment are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the Cash Generating Unit (CGU) to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated depreciation) had no impairment loss been recognized for the asset in prior years. Following are the changes in the carrying value of property, plant and equipment for fiscal 2024: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2023 174 1,407 625 1,037 409 6 3,658 Additions — 36 40 112 24 — 212 Deletions* — ( 7 ) ( 19 ) ( 102 ) ( 20 ) — ( 148 ) Translation difference ( 3 ) ( 25 ) ( 9 ) ( 15 ) ( 7 ) — ( 59 ) Gross carrying value as of March 31, 2024 171 1,411 637 1,032 406 6 3,663 Accumulated depreciation as of April 1, 2023 — ( 552 ) ( 468 ) ( 709 ) ( 300 ) ( 5 ) ( 2,034 ) Depreciation — ( 54 ) ( 56 ) ( 167 ) ( 47 ) — ( 324 ) Accumulated depreciation on deletions* — 7 18 101 19 — 145 Translation difference — 9 8 10 6 — 33 Accumulated depreciation as of March 31, 2024 — ( 590 ) ( 498 ) ( 765 ) ( 322 ) ( 5 ) ( 2,180 ) Capital work-in-progress as of March 31, 2024 54 Carrying value as of March 31, 2024 171 821 139 267 84 1 1,537 Capital work-in-progress as of April 1, 2023 55 Carrying value as of April 1, 2023 174 855 157 328 109 1 1,679 * During fiscal 2024, certain assets which were not in use having gross book value of $ 93 million (net book value: Nil), were retired Following are the changes in the carrying value of property, plant and equipment for fiscal 2023: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2022 188 1,481 653 1,125 423 6 3,876 Additions - Business Combination (Refer to Note 2.10) — — 1 1 — — 2 Additions — 42 57 187 62 — 348 Deletions* — — ( 32 ) ( 191 ) ( 45 ) — ( 268 ) Translation difference ( 14 ) ( 116 ) ( 54 ) ( 85 ) ( 31 ) — ( 300 ) Gross carrying value as of March 31, 2023 174 1,407 625 1,037 409 6 3,658 Accumulated depreciation as of April 1, 2022 — ( 541 ) ( 484 ) ( 796 ) ( 324 ) ( 5 ) ( 2,150 ) Depreciation — ( 54 ) ( 58 ) ( 164 ) ( 44 ) — ( 320 ) Accumulated depreciation on deletions* — — 32 190 44 — 266 Translation difference — 43 42 61 24 — 170 Accumulated depreciation as of March 31, 2023 — ( 552 ) ( 468 ) ( 709 ) ( 300 ) ( 5 ) ( 2,034 ) Capital work-in-progress as of March 31, 2023 55 Carrying value as of March 31, 2023 174 855 157 328 109 1 1,679 Capital work-in-progress as of April 1, 2022 67 Carrying value as of April 1, 2022 188 940 169 329 99 1 1,793 * During fiscal 2023, certain assets which were not in use having gross book value of $ 234 million (net book value: Nil), were retired Following are the changes in the carrying value of property, plant and equipment for fiscal 2022: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2021 191 1,445 679 1,045 416 6 3,782 Additions 4 81 47 206 26 — 364 Deletions — — ( 50 ) ( 90 ) ( 7 ) — ( 147 ) Translation difference ( 7 ) ( 45 ) ( 23 ) ( 36 ) ( 12 ) — ( 123 ) Gross carrying value as of March 31, 2022 188 1,481 653 1,125 423 6 3,876 Accumulated depreciation as of April 1, 2021 — ( 503 ) ( 492 ) ( 771 ) ( 294 ) ( 4 ) ( 2,064 ) Depreciation — ( 56 ) ( 57 ) ( 141 ) ( 45 ) ( 1 ) ( 300 ) Accumulated depreciation on deletions — — 47 90 6 — 143 Translation difference — 18 18 26 9 – 71 Accumulated depreciation as of March 31, 2022 — ( 541 ) ( 484 ) ( 796 ) ( 324 ) ( 5 ) ( 2,150 ) Capital work-in-progress as of March 31, 2022 67 Carrying value as of March 31, 2022 188 940 169 329 99 1 1,793 Capital work-in-progress as of April 1, 2021 145 Carrying value as of April 1, 2021 191 942 187 274 122 2 1,863 * During fiscal 2022, certain assets which were not in use having gross book value of $ 43 million (net book value: Nil), were retired The aggregate depreciation expense is included in cost of sales in the consolidated statement of comprehensive income. Repairs and maintenance costs are recognized in the consolidated statement of comprehensive income when incurred. Consequent to the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 (“the Rules”), the Company was required to transfer its CSR capital assets installed prior to January 2021. Towards this the Company had incorporated a subsidiary ‘Infosys Green Forum’ (IGF) under Section 8 of the Companies Act, 2013. During the year ended March 31, 2022, the Company had completed the transfer of assets upon obtaining the required approvals from regulatory authorities, as applicable. During March 31, 2024, the application filed by IGF for registration u/s.12AB of the Income Tax Act was rejected and registration cancelled. IGF is in the process of challenging the rejection order. The Group had contractual commitments for capital expenditure primarily comprising of commitments for infrastructure facilities and computer equipment aggregating to $ 94 million and $ 117 million as of March 31, 2024, and March 31, 2023, respectively.

Leases

Leases	12 Months Ended
	Mar. 31, 2024
Disclosure of quantitative information about leases for lessee [abstract]
Leases	2.8 Leases Accounting Policy The Group as a lessee The Group’s lease asset classes primarily consist of leases for land, buildings and computers. The Group assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether: (1) the contract involves the use of an identified asset (2) the Group has substantially all of the economic benefits from use of the asset through the period of the lease and (3) the Group has the right to direct the use of the asset. At the date of commencement of the lease, the Group recognizes a right-of-use asset (“ROU”) and a corresponding lease liability for all lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease. As a lessee, the Group determines the lease term as the non-cancellable period of a lease adjusted with any option to extend or terminate the lease, if the use of such option is reasonably certain. The Group makes an assessment on the expected lease term on a lease-by-lease basis and thereby assesses whether it is reasonably certain that any options to extend or terminate the contract will be exercised. In evaluating the lease term, the Company considers factors such as any significant leasehold improvements undertaken over the lease term, costs relating to the termination of the lease and the importance of the underlying asset to Infosys’s operations taking into account the location of the underlying asset and the availability of suitable alternatives. The lease term in future periods is reassessed to ensure that the lease term reflects the current economic circumstances. Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU assets and lease liabilities includes these options when it is reasonably certain that they will be exercised. The ROU assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less accumulated depreciation and impairment losses. ROU assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset. ROU assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the Cash Generating Unit (CGU) to which the asset belongs. The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates in the country of domicile of these leases. Lease liabilities are remeasured with a corresponding adjustment to the related right of use asset if the Group changes its assessment if whether it will exercise an extension or a termination option. Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash flows. The Group as a lessor Leases for which the Group is a lessor are classified as a finance or operating lease. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. The sublease is classified as a finance or operating lease by reference to the ROU asset arising from the head lease. For operating leases, rental income is recognized on a straight-line basis over the term of the relevant lease. 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 The aggregate depreciation expense on ROU assets is included in cost of sales in the consolidated statement of comprehensive income. 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 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 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 The Group does not face a significant liquidity risk with regard to its lease liabilities as the current assets are sufficient to meet the obligations related to lease liabilities as and when they fall due. Rental expense recorded for short-term leases was $ 12 million, $ 12 million and $ 8 million for fiscal 2024, fiscal 2023 and fiscal 2022, respectively. 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 Leases not yet commenced to which Group is committed is $ 60 million for a lease term ranging from 3 years to 8 years . 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

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Mar. 31, 2024
Intangible assets and goodwill [abstract]
Goodwill and Intangible Assets	2.9 Goodwill and intangible assets 2.9.1 Goodwill Accounting policy Goodwill represents the purchase consideration in excess of the Group's interest in the net fair value of identifiable assets, liabilities and contingent liabilities of the acquired entity. When the net fair value of the identifiable assets, liabilities and contingent liabilities acquired exceeds the purchase consideration, the fair value of net assets acquired is reassessed and the bargain purchase gain is recognized immediately in the net profit in the statement of comprehensive income. Goodwill is measured at cost less accumulated impairment losses. Impairment Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (CGU) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition, and which represents the lowest level at which goodwill is monitored for internal management purposes. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. Impairment occurs when the carrying amount of a CGU including the goodwill, exceeds the estimated recoverable amount of the CGU. The recoverable amount of a CGU is the higher of its fair value less cost to sell and its value-in-use. Value-in-use is the present value of future cash flows expected to be derived from the CGU. Key assumptions in the cash flow projections are prepared based on current economic conditions and includes estimated long term growth rates, weighted average cost of capital and estimated operating margins. Following is a summary of changes in the carrying amount of goodwill: (Dollars in millions) As of March 31, 2024 March 31, 2023 Carrying value at the beginning 882 817 Goodwill on acquisitions during the year (Refer to Note 2.10) — 79 Translation differences ( 7 ) ( 14 ) Carrying value at the end 875 882 For the purpose of impairment testing, goodwill acquired in a business combination is allocated to the cash generating units (CGU) or groups of CGUs, which are benefited from the synergies of the acquisition. The Group internally reviews the goodwill for impairment at the operating segment level, after allocation of the goodwill to CGUs or groups of CGUs. The following table presents the allocation of goodwill to operating segments as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of Segments March 31, 2024 March 31, 2023 Financial services 177 178 Retail 112 113 Communication 81 81 Energy, utilities, Resources and Services 139 140 Manufacturing 69 70 Life Sciences 114 115 692 697 Operating segments without significant goodwill 66 68 Total 758 765 The goodwill pertaining to Panaya amounting to $ 117 million and $ 117 million as of March 31, 2024, and March 31, 2023, respectively is tested for impairment at the entity level. The recoverable amount of a CGU is the higher of its fair value less cost to sell and its value-in-use. The fair value of a CGU is determined based on the market capitalization. Value-in-use is determined based on discounted future cash flows. The key assumptions used for the calculations are as follows: (in %) As of March 31, 2024 March 31, 2023 Long term growth rate 7 - 10 8 - 10 Operating margins 19 - 21 19 - 21 Discount rate 13 13 The above discount rate is based on the Weighted Average Cost of Capital (WACC) of the Company. As of March 31, 2024, the estimated recoverable amount of the CGU exceeded its carrying amount. Reasonable sensitivities in key assumptions are unlikely to cause the carrying amount to exceed the recoverable amount of the cash generating units. 2.9.2 Intangible assets Accounting policy Intangible assets are stated at cost less accumulated amortization and impairment. Intangible assets are amortized over their respective individual estimated useful lives on a straight-line basis, from the date that they are available for use. The estimated useful life of an identifiable intangible asset is based on a number of factors including the effects of obsolescence, demand, competition, and other economic factors (such as the stability of the industry and known technological advances) and the level of maintenance expenditures required to obtain the expected future cash flows from the asset. Amortization methods and useful lives are reviewed periodically including at each financial year end. Research costs are expensed as incurred. Software product development costs are expensed as incurred unless technical and commercial feasibility of the project is demonstrated, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. The costs which can be capitalized include the cost of material, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use. Impairment Intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the CGU to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization) had no impairment loss been recognized for the asset in prior years. Following are the changes in the carrying value of acquired intangible assets for fiscal 2024: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2023 307 127 42 94 570 Additions during the period — 9 — — 9 Translation differences ( 3 ) ( 2 ) — — ( 5 ) Gross carrying value as of March 31, 2024 304 134 42 94 574 Accumulated amortization as of April 1, 2023 ( 196 ) ( 85 ) ( 24 ) ( 52 ) ( 357 ) Amortization expense ( 24 ) ( 9 ) ( 4 ) ( 15 ) ( 52 ) Translation differences 1 1 — — 2 Accumulated amortization as of March 31, 2024 ( 219 ) ( 93 ) ( 28 ) ( 67 ) ( 407 ) Carrying value as of March 31, 2024 85 41 14 27 167 Carrying value as of April 1, 2023 111 42 18 42 213 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 10 1 - 5 1 - 6 1 - 4 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2023: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2022 274 121 40 90 525 Additions during the period — 8 — — 8 Acquisition through business combination (Refer Note 2.10) 34 — 3 4 41 Translation differences ( 1 ) ( 2 ) ( 1 ) — ( 4 ) Gross carrying value as of March 31, 2023 307 127 42 94 570 Accumulated amortization as of April 1, 2022 ( 169 ) ( 75 ) ( 19 ) ( 37 ) ( 300 ) Amortization expense ( 29 ) ( 10 ) ( 6 ) ( 15 ) ( 60 ) Translation differences 2 — 1 — 3 Accumulated amortization as of March 31, 2023 ( 196 ) ( 85 ) ( 24 ) ( 52 ) ( 357 ) Carrying value as of March 31, 2023 111 42 18 42 213 Carrying value as of April 1, 2022 105 46 21 53 225 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 11 1 - 6 1 - 7 1 - 5 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2022: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2021 282 112 40 91 525 Additions during the period — 11 — — 11 Translation differences ( 8 ) ( 2 ) — ( 1 ) ( 11 ) Gross carrying value as of March 31, 2022 274 121 40 90 525 Accumulated amortization as of April 1, 2021 ( 139 ) ( 67 ) ( 14 ) ( 22 ) ( 242 ) Amortization expense ( 32 ) ( 9 ) ( 5 ) ( 16 ) ( 62 ) Translation differences 2 1 — 1 4 Accumulated amortization as of March 31, 2022 ( 169 ) ( 75 ) ( 19 ) ( 37 ) ( 300 ) Carrying value as of March 31, 2022 105 46 21 53 225 Carrying value as of April 1, 2021 143 45 26 69 283 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 12 1 - 7 1 - 8 1 - 6 * Majorly includes intangibles related to vendor relationships The amortization expense has been included under depreciation and amortization expense under cost of sales in the consolidated statement of comprehensive income. Research and development expense recognized in the consolidated statement of comprehensive income, for fiscal 2024, 2023 and 2022 was $ 135 million, $ 129 million and $ 124 million, respectively.

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about business combination [abstract]
Business combinations	2.10 Business combinations Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The purchase price in an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition, which is the date on which control is transferred to the Group. The purchase price also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Contingent consideration is remeasured at fair value at each reporting date and changes in the fair value of the contingent consideration are recognized in the consolidated statement of comprehensive income. The interest of non-controlling shareholders is initially measured either at fair value or at the non-controlling interests’ proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity of subsidiaries. The payments related to options issued by the Group over the non-controlling interests in its subsidiaries are accounted as financial liabilities and initially recognized at the estimated present value of gross obligations. Such options are subsequently measured at fair value in order to reflect the amount payable under the option at the date at which it becomes exercisable. In the event that the option expires unexercised, the liability is derecognized. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed. Acquisitions during the year ended March 31, 2023 During fiscal 2023, the Group completed two business combinations to complement its digital offerings by acquiring 100 % voting interests in: 1) oddity GmbH, oddity group services GmbH, oddity space GmbH, oddity jungle GmbH, oddity code GmbH and oddity waves GmbH (collectively known as oddity), a Germany-based digital marketing, experience, and commerce agencies on April 20, 2022; and 2) BASE life science A/S, a consulting and technology firm in the life Science industry in Europe on September 1, 2022. These acquisitions are expected to strengthen the Group’s creative, branding and experience design capabilities and augment the Group’s life sciences expertise, scales its digital transformation capabilities with cloud based industry solutions and expand its presence across Europe. The purchase price is allocated to assets acquired and liabilities assumed based upon determination of fair values at the dates of acquisition as follows: (Dollars in millions) Component Acquiree's Fair value Purchase price Net assets (1) 12 — 12 Intangible assets Customer contracts and relationships — 34 34 Vendor relationships — 4 4 Brand — 3 3 Deferred tax liabilities on intangible assets — ( 10 ) ( 10 ) 12 31 43 Goodwill 79 Total purchase price 122 (1) Includes cash and cash equivalents acquired of $ 3 million The excess of the purchase consideration paid over the fair value of assets acquired has been attributed to goodwill. The primary items that generated this goodwill are the value of the acquired assembled workforce and estimated synergies, neither of which qualify as an intangible asset. Goodwill is not tax-deductible. Goodwill pertaining to these business combinations is allocated to operating segments as more fully described in Note 2.9. The purchase consideration of $ 122 million includes cash consideration of $ 116 million and contingent consideration with an estimated fair value of $ 6 million as on the date of acquisition. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the probabilities assigned towards achievement of financial targets and discount rate of 12.5 %. As of March 31, 2024, the contingent consideration was fully paid. Additionally, these acquisitions have employee retention bonus payable to the employees of the acquiree over three years , subject to their continuous employment with the Group along with achievement of financial targets for the respective years. Performance and Retention Bonus is recognized in employee benefit expenses in the Consolidated Statement of Comprehensive Income over the period of service. Fair value of trade receivables acquired, is $ 14 million as of acquisition date and as of March 31, 2024, the amounts are fully collected. Transaction costs that the Group incurs in connection with a business combination such as finders’ fees, legal fees, due diligence fees, and other professional and consulting fees are expensed as incurred. The transaction costs of $ 1 million related to the acquisition have been included under administrative expenses in the Consolidated Statement of Comprehensive Income for the year ended March 31, 2023. Proposed acquisitions On January 11, 2024, Infosys Limited entered into a definitive agreement to acquire 100 % of the equity share capital in InSemi Technology Services Private Limited, a semiconductor design services company headquartered in India, for a consideration including earn-outs, and management incentives and retention bonuses totaling up to ₹ 280 crore (approximately $ 34 million), subject to customary closing adjustments. On May 10, 2024 , the company completed its acquisition of InSemi. On April 18, 2024, Infosys Germany GmBH wholly owned step down subsidiary of Infosys Limited entered into a definitive agreement to acquire 100 % of the equity share capital in in-tech Holding GmbH, leading provider of Engineering R&D services headquartered in Germany, for a consideration including earn-outs amounting up to EUR 450 million (approximately $ 485 million), subject to customary closing adjustments.

Revenue from Operations

Revenue from Operations	12 Months Ended
	Mar. 31, 2024
Revenue [abstract]
Revenue from Operations	2.11 Revenue from operations Accounting policy The Group derives revenues primarily from IT services comprising software development and related services, cloud and infrastructure services, maintenance, consulting and package implementation, licensing of software products and platforms across the Group’s core and digital offerings (together called as “software related services”) and business process management services. Contracts with customers are either on a time-and-material, unit of work, fixed-price or fixed-timeframe basis. Revenues from customer contracts are considered for recognition and measurement when the contract has been approved in writing, by the parties, to the contract, the parties to the contract are committed to perform their respective obligations under the contract, and the contract is legally enforceable. Revenue is recognized upon transfer of control of promised products or services (“performance obligations”) to customers in an amount that reflects the consideration the Group has received or expects to receive in exchange for these products or services (“transaction price”). When there is uncertainty as to collectability, revenue recognition is postponed until such uncertainty is resolved. The Group assesses the services promised in a contract and identifies distinct performance obligations in the contract. The Group allocates the transaction price to each distinct performance obligation based on the relative standalone selling price. The price that is regularly charged for an item when sold separately is the best evidence of its standalone selling price. In the absence of such evidence, the primary method used to estimate standalone selling price is the expected cost plus a margin, under which the Group estimates the cost of satisfying the performance obligation and then adds an appropriate margin based on similar services. The Group’s contracts may include variable consideration including rebates, volume discounts and penalties. The Group includes variable consideration as part of transaction price when there is a basis to reasonably estimate the amount of the variable consideration and when it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Revenue on time-and-material and unit of work-based contracts, are recognized as the related services are performed. Fixed price maintenance revenue is recognized ratably either on a straight-line basis when services are performed through an indefinite number of repetitive acts over a specified period or ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of contract because the services are generally discrete in nature and not repetitive. Revenue from other fixed-price, fixed-timeframe contracts, where the performance obligations are satisfied over time is recognized using the percentage-of-completion method. Efforts or costs expended are used to determine progress towards completion as there is a direct relationship between input and productivity. Progress towards completion is measured as the ratio of costs or efforts incurred to date (representing work performed) to the estimated total costs or efforts. Estimates of transaction price and total costs or efforts are continuously monitored over the term of the contracts and are recognized in net profit in the period when these estimates change or when the estimates are revised. Revenues and the estimated total costs or efforts are subject to revision as the contract progresses. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The billing schedules agreed with customers include periodic performance-based billing and / or milestone-based progress billings. Revenues in excess of billing are classified as unbilled revenue while billing in excess of revenues are classified as contract liabilities (which we refer to as unearned revenues). In arrangements for software development and related services and maintenance services, by applying the revenue recognition criteria for each distinct performance obligation, the arrangements with customers generally meet the criteria for considering software development and related services as distinct performance obligations. For allocating the transaction price, the Group measures the revenue in respect of each performance obligation of a contract at its relative standalone selling price. The price that is regularly charged for an item when sold separately is the best evidence of its standalone selling price. In cases where the Group is unable to determine the standalone selling price, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. For software development and related services, the performance obligations are satisfied as and when the services are rendered since the customer generally obtains control of the work as it progresses. Certain cloud and infrastructure services contracts include multiple elements which may be subject to other specific accounting guidance, such as leasing guidance. These contracts are accounted in accordance with such specific accounting guidance. In such arrangements where the Group is able to determine that hardware and services are distinct performance obligations, it allocates the consideration to these performance obligations on a relative standalone selling price basis. In the absence of standalone selling price, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. When such arrangements are considered as a single performance obligation, revenue is recognized over the period and measure of progress is determined based on promise in the contract. Revenue from licenses where the customer obtains a “right to use” the licenses is recognized at the time the license is made available to the customer. Revenue from licenses where the customer obtains a “right to access” is recognized over the access period. Arrangements to deliver software products generally have three elements: license, implementation and Annual Technical Services (ATS). When implementation services are provided in conjunction with the licensing arrangement and the license and implementation have been identified as two distinct separate performance obligations, the transaction price for such contracts are allocated to each performance obligation of the contract based on their relative standalone selling prices. In the absence of standalone selling price for implementation, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. Where the license is required to be substantially customized as part of the implementation service the entire arrangement fee for license and implementation is considered to be a single performance obligation and the revenue is recognized using the percentage-of-completion method as the implementation is performed. Revenue from client training, support and other services arising due to the sale of software products is recognized as the performance obligations are satisfied. ATS revenue is recognized ratably on a straight-line basis over the period in which the services are rendered. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it obtains control of the specified goods or services before they are transferred to the customer. The Group considers whether it is primarily responsible for fulfilling the promise to provide the specified goods or services, inventory risk, pricing discretion and other factors to determine whether it controls the specified goods or services and therefore, is acting as a principal or an agent. A contract modification is a change in the scope or price or both of a contract that is approved by the parties to the contract. A contract modification that results in the addition of distinct performance obligations are accounted for either as a separate contract if the additional services are priced at the standalone selling price or as a termination of the existing contract and creation of a new contract if they are not priced at the standalone selling price. If the modification does not result in a distinct performance obligation, it is accounted for as part of the existing contract on a cumulative catch-up basis. The incremental costs of obtaining a contract (i.e., costs that would not have been incurred if the contract had not been obtained) are recognized as an asset if the Group expects to recover them. Certain eligible, nonrecurring costs (e.g., set-up or transition or transformation costs) that do not represent a separate performance obligation are recognized as an asset when such costs (a) relate directly to the contract; (b) generate or enhance resources of the Group that will be used in satisfying the performance obligation in the future; and (c) are expected to be recovered. Capitalized contract costs relating to upfront payments to customers are amortized to revenue and other capitalized costs are amortized to cost of sales over the respective contract life on a systematic basis consistent with the transfer of goods or services to customer to which the asset relates. Capitalized costs are monitored regularly for impairment. Impairment losses are recorded when present value of projected remaining operating cash flows is not sufficient to recover the carrying amount of the capitalized costs. The Group presents revenues net of indirect taxes in its statement of comprehensive income. Revenues for fiscal 2024, 2023, and 2022 are as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Revenue from software services 17,549 17,072 15,225 Revenue from products and platforms 1,013 1,140 1,086 Total Revenue from Operations 18,562 18,212 16,311 Products & platforms The Group also derives revenues from the sale of products and platforms including Finacle – core banking solution, Edge Suite of products, Panaya platform, Infosys Equinox, Infosys Helix, Infosys Cortex, Stater mortgage platform and Infosys McCamish – insurance platform. Disaggregated revenue information Revenue disaggregation by business segments has been included in segment information (Refer to note 2.21). The table below presents disaggregated revenues from contracts with customers by geography and contract type. The Group believes this disaggregation best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by industry, market and other economic factors. Year ended March 31, 2024, March 31, 2023 and March 31, 2022 (Dollars in millions) Particulars Year ended 2024 2023 2022 Revenues by Geography* North America 11,163 11,262 10,066 Europe 5,105 4,670 4,039 India 469 478 480 Rest of the world 1,825 1,802 1,726 Total 18,562 18,212 16,311 *Geographical revenues are based on the domicile of customer The percentage of revenue from fixed price contracts for each of fiscal 2024, 2023 and 2022 is approximately 53 %, 52 % and 53 %, respectively. Trade Receivables and Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Unbilled Revenue, and Unearned Revenue on the Group’s Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. The Group’s Receivables are rights to consideration that are unconditional. Unbilled revenues comprising revenues in excess of billings from time & material contracts and fixed price maintenance contracts are classified as a financial asset when the right to consideration is unconditional and is due only after a passage of time. Invoicing to the clients for other fixed price contracts is based on milestones as defined in the contract and therefore, the timing of revenue recognition is different from the timing of invoicing to the customers. Therefore, Unbilled Revenues for other fixed price contracts (contract asset) are classified as non-financial asset because the right to consideration is dependent on completion of contractual milestones. Invoicing in excess of earnings are classified as unearned revenue. Trade receivable and unbilled revenues are presented net of impairment in the consolidated statements of financial position. During fiscal 2024, 2023 and 2022, the Group recognized revenue of $ 656 million, $ 669 million and $ 476 million, respectively, arising from opening unearned revenue as of April 1, 2023, April 1, 2022, and April 1, 2021. During fiscal 2024, 2023 and 2022, $ 850 million, $ 739 million and $ 543 million of unbilled revenue pertaining to other fixed price, fixed time frame contracts as of April 1, 2023, April 1, 2022, and April 1, 2021, respectively, has been reclassified to trade receivables upon billing to customers on completion of milestones. Remaining performance obligations The remaining performance obligation disclosure provides the aggregate amount of the transaction price yet to be recognized as of the end of the reporting period and an explanation as to when the Group expects to recognize these amounts in revenue. Applying the practical expedient as given in IFRS 15, the Group has not disclosed the remaining performance obligation related disclosures for contracts where the revenue recognized corresponds directly with the value to the customer of the entity's performance completed to date, typically those contracts where invoicing is on time & material basis and unit of work based contracts. Remaining performance obligation estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, periodic revalidation, adjustment for revenue that has not materialized and adjustments for currency fluctuations. The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2024, other than those meeting the exclusion criteria mentioned above, is $ 10,869 million. Out of this, the Group expects to recognize revenue of around 53 % within the next one year and the remaining thereafter. The aggregate value of performance obligations that were completely or partially unsatisfied as of March 31, 2023, was $ 9,841 million. The contracts can generally be terminated by the customers and typically includes an enforceable termination penalty payable by them. Generally, customers have not terminated contracts without cause.

Unbilled Revenue

Unbilled Revenue	12 Months Ended
	Mar. 31, 2024
Revenue [abstract]
Unbilled Revenue	2.12 Unbilled revenue (Dollars in millions) As of March 31, 2024 March 31, 2023 Unbilled financial asset (1) 1,151 1,157 Unbilled non-financial asset (2) 593 880 1,744 2,037 (1) Right to consideration is unconditional and is due only after a passage of time. (2) Right to consideration is dependent on completion of contractual milestones.

Expenses by Nature

Expenses by Nature	12 Months Ended
	Mar. 31, 2024
Expenses by nature [abstract]
Expenses by Nature	2.13 Expenses by nature (Dollars in millions) Year ended March 31, 2024 2023 2022 Employee benefit costs 9,981 9,729 8,585 Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9) 565 524 466 Travelling costs 213 190 110 Cost of technical sub-contractors 1,477 1,751 1,690 Cost of software packages for own use 259 240 190 Third party items bought for service delivery to clients 1,372 1,110 721 Consultancy and professional charges 210 210 253 Communication costs 81 89 82 Repairs and maintenance 175 169 163 Rates and Taxes 39 37 35 Provision for post-sales client support 9 15 10 Power and fuel 24 22 18 Commission to non-whole time directors 2 2 2 Branding and marketing expenses 122 112 74 Impairment loss recognized / (reversed) under expected credit loss model 15 35 23 Insurance charges 25 22 22 Contribution towards Corporate Social Responsibility 64 58 57 Others 95 72 55 Total cost of sales, selling and marketing expenses and administrative expenses 14,728 14,387 12,556 Operating profit Operating profit for the Group is computed considering the revenues, net of cost of sales, selling and marketing expenses and administrative expenses.

Employee Benefits

Employee Benefits	12 Months Ended
	Mar. 31, 2024
Disclosure of defined benefit plans [abstract]
Employee benefits	2.14 Employee benefits Accounting policy Gratuity and Pensions The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees, majorly of Infosys and its Indian subsidiaries. The Gratuity Plan provides a lump-sum payment to vested employees at retirement, death, incapacitation or termination of employment, of an amount based on the respective employee's salary and the tenure of employment with the Group. The Company contributes gratuity liabilities to the Infosys Limited Employees' Gratuity Fund Trust (the Trust). In case of Infosys BPM and EdgeVerve, contributions are made to the Infosys BPM Employees’ Gratuity Fund Trust and EdgeVerve Systems Limited Employees' Gratuity Fund Trust, respectively. Trustees administer contributions made to the Trusts and contributions are invested in a scheme with Life Insurance Corporation of India as permitted by Indian Law. The Group operates defined benefit pension plan in certain overseas jurisdictions, in accordance with the local laws. These plans are managed by third party fund managers. The plans provide for periodic payouts after retirement and/or a lumpsum payment as set out in rules of each fund and includes death and disability benefits. The defined benefit plans require contributions which are based on a percentage of salary that varies depending on the age of the respective employees. Liabilities with regard to these defined benefit plans are determined by actuarial valuation, performed by an external actuary, at each Balance Sheet date using the projected unit credit method. These defined benefit plans expose the Group to actuarial risks, such as longevity risk, interest rate risk and market risk. The Group recognizes the net obligation of a defined benefit plan in its Balance sheet as an asset or liability. Gains and losses through re-measurements of the net defined benefit liability/(asset) are recognized in other comprehensive income and not reclassified to profit or loss in subsequent periods. The actual return of the portfolio of plan assets, in excess of the yields computed by applying the discount rate used to measure the defined benefit obligation is recognized in other comprehensive income. The effect of any plan amendments are recognized in net profits in the consolidated statement of comprehensive income. Provident fund Eligible employees of Infosys receive benefits from a provident fund, which is a defined benefit plan. Both the eligible employee and the Company make monthly contributions to the provident fund plan equal to a specified percentage of the covered employee's salary. The Company contributes a portion to the Infosys Limited Employees' Provident Fund Trust. The trust invests in specific designated instruments as permitted by Indian law. The remaining portion is contributed to the government administered pension fund. The rate at which the annual interest is payable to the beneficiaries by the trust is being administered by the Government of India. The Company has an obligation to make good the shortfall, if any, between the return from the investments of the trust and the notified interest rate. In respect of Indian subsidiaries, eligible employees receive benefits from a provident fund, which is a defined contribution plan. Both the eligible employee and the respective companies make monthly contributions to this provident fund plan equal to a specified percentage of the covered employee's salary. Amounts collected under the provident fund plan are deposited in a government administered provident fund. The Companies have no further obligation to the plan beyond its monthly contributions. Superannuation Certain employees of Infosys, Infosys BPM and EdgeVerve are participants in a defined contribution plan. The Group has no further obligations to the plan beyond its monthly contributions which are periodically contributed to a trust fund, the corpus of which is invested with the Life Insurance Corporation of India. Compensated absences The Group has a policy on compensated absences which are both accumulating and non-accumulating in nature. The expected cost of accumulating compensated absences is determined by actuarial valuation performed by an external actuary at each Balance Sheet date using projected unit credit method on the additional amount expected to be paid/availed as a result of the unused entitlement that has accumulated at the Balance Sheet date. Expense on non-accumulating compensated absences is recognized in the period in which the absences occur. 2.14.1 Gratuity and Pensions The following table sets out the details of the defined benefit retirement plans and the amounts recognized in the Group's financial statements as of March 31, 2024, and March 31, 2023: (Dollars in millions) Gratuity Pension As of As of March 31, 2024 March 31, 2023 March 31, 2024 March 31, 2023 Change in benefit obligations Benefit obligations at the beginning 216 227 112 122 Transfer 4 — — 2 Service cost 37 34 6 5 Interest expense 15 13 2 1 Remeasurements - Actuarial losses / (gains) 4 ( 9 ) 3 ( 17 ) Past service cost - plan amendments — — ( 4 ) — Employee contribution — — 4 3 Benefits paid ( 19 ) ( 33 ) ( 1 ) ( 6 ) Translation differences ( 4 ) ( 16 ) – 2 Benefit obligations at the end 253 216 122 112 Change in plan assets Fair value of plan assets at the beginning 214 226 106 111 Transfer — — — 2 Interest Income 15 13 2 1 Remeasurements – Returns on plan assets excluding amounts included in interest income 2 4 2 ( 11 ) Employer contribution 40 22 6 5 Employee contribution — — 4 3 Benefits paid ( 18 ) ( 32 ) ( 1 ) ( 6 ) Translation differences ( 4 ) ( 19 ) — 1 Fair value of plan assets at the end 249 214 119 106 Funded status ( 4 ) ( 2 ) ( 3 ) ( 6 ) Prepaid defined benefit plan asset 2 3 2 1 Accrued defined benefit plan liability ( 6 ) ( 5 ) ( 5 ) ( 7 ) Amount for fiscal 2024, 2023 and 2022 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Service cost 37 34 29 6 5 5 Net interest on the net defined benefit liability / asset — — ( 1 ) — — — Plan amendments — — — ( 4 ) — 2 Net cost 37 34 28 2 5 7 Amount for fiscal 2024, 2023 and 2022 recognized in statement of other comprehensive income: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Re-measurements of the net defined benefit liability / (asset) Actuarial (gains) / losses 4 ( 9 ) 11 3 ( 17 ) ( 2 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / (asset) ( 2 ) ( 4 ) ( 3 ) ( 2 ) 11 ( 7 ) Total 2 ( 13 ) 8 1 ( 6 ) ( 9 ) Breakup of actuarial (gains) / losses for fiscal 2024, 2023 and 2022 is as follows: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 (Gain) / loss from change in demographic assumptions — — — — — — (Gain) / loss from change in financial assumptions 1 ( 8 ) ( 6 ) 3 ( 18 ) ( 3 ) (Gain) / loss from change in experience adjustments 3 ( 1 ) 17 — 1 1 4 ( 9 ) 11 3 ( 17 ) ( 2 ) The gratuity and pension cost recognized in the statement of comprehensive income apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost is as follows: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Cost of sales 34 31 25 2 5 6 Selling and marketing expenses 2 2 2 — — 1 Administrative expenses 1 1 1 — — — 37 34 28 2 5 7 The weighted-average assumptions used to determine benefit obligations as of March 31, 2024, and March 31, 2023 are set out below: Gratuity Pension As of As of March 31, 2024 March 31, 2023 March 31, 2024 March 31, 2023 Discount rate 7.0 % 7.1 % 1.5 - 3.4 % 1.8 % - 3.8 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 1.0 %- 3.0 % 1.0 % - 3.0 % Weighted average duration of defined benefit obligation 5.8 years 5.9 years 12 years 12 years The weighted-average assumptions used to determine net periodic benefit cost for fiscal 2024, 2023 and 2022 are set out below: Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Discount rate for the year 7.1 % 6.5 % 6.1 % 1.8 %- 3.8 % 0.4 % - 1.7 % 0.1 % - 0.9 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 6.0 % 1.0 %- 3.0 % 1.0 %- 3.0 % 1.0 %- 3.0 % Discount rate For domestic defined benefit plan in India, the market for high quality corporate bonds being not developed, the yield of government bonds is considered as the discount rate. For most of our overseas defined benefit plan, given that the market for high quality corporate bonds is not developed, the Government bond rate adjusted for corporate spreads is used. Weighted average rate of increase in compensation levels The average rate of increase in compensation levels is determined by the Company, considering factors such as, the Company’s past compensation revision trends, inflation in respective markets and management’s estimate of future salary increases. Attrition rate Attrition rate considered is the management’s estimate based on the past long-term trend of employee turnover in the Company. The tenure has been considered taking into account the past long-term trend of employees' average remaining service life which reflects the average estimated term of post-employment benefit obligation. For domestic defined benefit plan in India, assumptions regarding future mortality experience are set in accordance with the published statistics by the Life Insurance Corporation of India. For overseas defined benefit plan, the assumptions regarding future mortality experience are set with regard to the latest statistics in life expectancy, plan experience and other relevant data. The Group assesses these assumptions with its projected long-term plans of growth and prevalent industry standards. Actual return on assets (including remeasurements) of the gratuity plan for fiscal 2024, 2023 and 2022 were $ 17 million, $ 17 million, and $ 16 million, respectively, and for the pension plan were $ 4 million, $( 10 ) million and $ 7 million, respectively. The Company contributes all ascertained liabilities towards gratuity to the Infosys Limited Employees' Gratuity Fund Trust. In case of Infosys BPM and EdgeVerve, contributions are made to the Infosys BPM Employees' Gratuity Fund Trust and EdgeVerve Systems Limited Employees Gratuity Fund Trust, respectively. Trustees administer contributions made to the trust as of March 31, 2024, and March 31, 2023, and contributions for gratuity are invested in a scheme with the Life Insurance Corporation of India as permitted by Indian law. The plan assets of the overseas defined benefit plan have been primarily invested in insurer managed funds and the asset allocation for plan assets is determined based on the investment criteria prescribed under the relevant regulations applicable to pension funds and the insurer managers. The insurers' investments are diversified and provide for guaranteed interest rates arrangements. The contributions for gratuity are invested in a scheme with the Life Insurance Corporation of India as permitted by Indian law. The table below sets out the details of major plan assets into various categories as of March 31, 2024 and March 31, 2023. The table below sets out the details of major plan assets related to Pension into various categories as of March 31, 2024 and March 31, 2023: Particulars Pension As of March 31, 2024 March 31, 2023 Equity 34 % 34 % Bonds 32 % 32 % Real Estate/Property 26 % 26 % Cash and Cash Equivalents 1 % 1 % Other 7 % 7 % These defined benefit plans expose the Group to actuarial risk which are set out below: Interest rate risk: The present value of the defined benefit plan liability is generally calculated using a discount rate determined by reference to government bond yields and in certain overseas jurisdictions, it is calculated in reference to government bond yield adjusted for a corporate spread. If bond yields fall, the defined benefit obligation will tend to increase. Life expectancy and investment risk: The pension fund offers the choice between a lifelong pension and a cash lump sum upon retirement. The pension fund has defined rates for converting the lump sum to a pension and there is the risk that the members live longer than implied by these conversion rates and that the pension assets don’t achieve the investment return implied by these conversion rates. Asset volatility: A proportion of the pension fund is held in equities, which is expected to outperform corporate bonds in the long term but give exposure to volatility and risk in the short term. The pension fund board of insurer is responsible for the investment strategy and equity allocation is justified given the long-term investment horizon of the pension fund and the objective to provide a reasonable long term return on members’ account balances. Sensitivity of significant assumptions used for valuation of defined benefit obligation: (Dollars in millions) Impact from As of March 31, Gratuity Pension 1% point increase / decrease 0.5% point increase / decrease Discount rate 13 5 Weighted average rate of increase in compensation levels 12 1 Sensitivity to significant actuarial assumptions is computed by varying one actuarial assumption used for the valuation of the defined benefit obligation and keeping all other actuarial assumptions constant. In practice, this is not probable, and changes in some of the assumptions may be correlated. The Group expects to contribute $ 40 million to the gratuity and $ 5 million to pension during fiscal 2025. Maturity profile of defined benefit obligation: (Dollars in millions) Gratuity Pension Within 1 year 38 7 1 - 2 year 37 8 2 - 3 year 41 8 3 - 4 year 50 8 4 - 5 year 53 8 5 - 10 years 254 40 2.14.2 Superannuation The Group contributed $ 62 million, $ 60 million and $ 49 million to the superannuation plan during fiscal 2024, 2023 and 2022, respectively, and the same has been recognized in the consolidated statement of comprehensive income under the head employee benefit expense. Superannuation contributions have been apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 56 55 44 Selling and marketing expenses 4 3 3 Administrative expenses 2 2 2 62 60 49 2.14.3 Provident fund Infosys has an obligation to fund any shortfall on the yield of the trust’s investments over the administered interest rates on an annual basis. These administered rates are determined annually predominantly considering the social and economic factors. The actuary has provided a valuation for provident fund liabilities on the basis of guidance issued by Actuarial Society of India. The following tables set out the funded status of the defined benefit provident fund plan of Infosys Limited and the amounts recognized in the Group's financial statements as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of March 31, 2024 March 31, 2023 Change in benefit obligations Benefit obligations at the beginning 1,281 1,228 Service cost 106 101 Employee contribution 200 210 Interest expense 92 78 Actuarial (gains) / loss 12 ( 10 ) Benefits paid ( 246 ) ( 226 ) Translation differences ( 21 ) ( 100 ) Benefit obligations at the end 1,424 1,281 Change in plan assets Fair value of plan assets at the beginning 1,239 1,195 Interest income 89 76 Remeasurements- Return on plan assets excluding amounts included in interest income 28 ( 23 ) Employee contribution 200 210 Employer contribution 126 104 Benefits paid ( 246 ) ( 226 ) Translation differences ( 20 ) ( 97 ) Fair value of plan assets at the end 1,416 1,239 Accrued defined benefit plan liability ( 8 ) ( 42 ) Amount for fiscal 2024, 2023 and 2022 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2024 2023 2022 Service cost 106 101 88 Net interest on the net defined benefit liability / asset 3 2 1 Net provident fund cost 109 103 89 Amount for fiscal 2024, 2023 and 2022 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2024 2023 2022 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 12 ( 10 ) 16 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) ( 28 ) 23 ( 2 ) ( 16 ) 13 14 Assumptions used in determining the present value obligation of the interest rate guarantee under the Deterministic Approach: As of March 31, 2024 March 31, 2023 Government of India (GOI) bond yield (1) 7.00 % 7.10 % Expected rate of return on plan assets 8.20 % 8.15 % Remaining term to maturity of portfolio 6 years 6 years Expected guaranteed interest rate 8.25 % 8.15 % (1) In India, the market for high quality corporate bonds being not developed, the yield of government bonds is considered as the discount rate. The tenure has been considered taking into account the past long-term trend of employees’ average remaining service life which reflects the average estimated term of the post-employment benefit obligations. The breakup of the plan assets into various categories as of March 31, 2024, and March 31, 2023 are as follows: As of March 31, 2024 March 31, 2023 Central and State Government bonds 60 % 60 % Public sector undertakings and Private sector bonds 30 % 33 % Others 10 % 7 % The asset allocation for plan assets is determined based on investment criteria prescribed under the relevant regulations. The actuarial valuation of PF liability exposes the Group to interest rate risk. The defined benefit obligation calculated uses a discount rate based on government bonds. If bond yields fall, the defined benefit obligation will tend to increase. As of March 31, 2024, the defined benefit obligation would be affected by approximately $ 8 million and $ 13 million on account of a 0.25 % increase / decrease, respectively, in the expected rate of return on plan assets. The Group contributed $ 152 million, $ 148 million and $ 118 million to the provident fund during fiscal 2024, 2023 and 2022, respectively. The same has been recognized in the net profit in the consolidated statement of comprehensive income under the head employee benefit expense. Provident fund contributions have been apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 137 134 106 Selling and marketing expenses 10 9 8 Administrative expenses 5 5 4 152 148 118 The provident plans are applicable only to employees drawing a salary in Indian rupees. 2.14.4 Employee benefit costs include: (Dollars in millions) Year ended March 31, 2024 2023 2022 Salaries and bonus (1) 9,729 9,481 8,383 Defined contribution plans 81 78 64 Defined benefit plans 171 170 138 9,981 9,729 8,585 (1) Includes stock compensation expense of $ 79 million, $ 64 million and $ 56 million for fiscal 2024, 2023 and 2022, respectively. (Refer to Note 2.17) The employee benefit cost is recognized in the following line items in the consolidated statement of comprehensive income: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 8,998 8,826 7,714 Selling and marketing expenses 656 598 572 Administrative expenses 327 305 299 9,981 9,729 8,585

Equity

Equity	12 Months Ended
	Mar. 31, 2024
Disclosure Of Equity [Abstract]
Equity	2.15 Equity Accounting policy Ordinary Shares Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new ordinary shares, share options and buyback are recognized as a deduction from equity, net of any tax effects. Treasury Shares When any entity within the Group purchases the company's ordinary shares, the consideration paid including any directly attributable incremental cost is presented as a deduction from total equity, until they are cancelled, sold or reissued. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity, and the resulting surplus or deficit on the transaction is transferred to/ from share premium. Share capital and share premium The amount received in excess of the par value has been classified as share premium. Additionally, share-based compensation recognized in the consolidated statement of comprehensive income is credited to share premium. Amounts have been utilized for bonus issue and share buyback from share premium account. The Company has only one class of shares referred to as equity shares having a par value of ₹ 5 /-. Retained earnings Retained earnings represent the amount of accumulated earnings of the Group. Other Reserves The Special Economic Zone Re-investment reserve has been created out of the profit of the eligible SEZ unit in terms of the provisions of Sec 10AA (1)(ii) of Income Tax Act, 1961. The reserve should be utilized by the Company for acquiring new plant and machinery for the purpose of its business in terms of the provisions of the Sec 10AA (2) of the Income Tax Act, 1961. Capital Redemption Reserve In accordance with section 69 of the Indian Companies Act, 2013, the Company creates capital redemption reserve equal to the nominal value of the shares bought back as an appropriation from general reserve/retained earnings. Cash flow hedge reserve When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the consolidated statement of comprehensive income upon the occurrence of the related forecasted transaction. Other components of equity Other components of equity include currency translation, re-measurement of net defined benefit liability/asset, fair value changes of equity instruments fair valued through other comprehensive income, changes on fair valuation of investments, net of taxes. 2.15.1 Voting Each holder of equity shares is entitled to one vote per share. The equity shares represented by American Depositary Shares (ADS) carry similar rights to voting and dividends as the other equity shares. Each ADS represents one underlying equity share. 2.15.2 Liquidation In the event of liquidation of the company, the holders of shares shall be entitled to receive any of the remaining assets of the company, after distribution of all preferential amounts. However, no such preferential amounts exist currently, other than the amounts held by irrevocable controlled trusts. The amount distributed will be in proportion to the number of equity shares held by the shareholders. For irrevocable controlled trusts, the corpus would be settled in favor of the beneficiaries. 2.15.3 Share options There are no voting, dividend or liquidation rights to the holders of options issued under the company's share option plans. 2.15.4 Share capital and share premium The Company has only one class of shares referred to as equity shares having a par value of ₹ 5 /- each. 10,916,829 shares and 12,172,119 shares were held by controlled trust, as at March 31, 2024 and March 31, 2023, respectively. Capital Allocation Policy The present capital allocation policy effective fiscal 2020 is to pay approximately 85 % of the free cash flow cumulatively over a 5 -year period through a combination of semi-annual dividends and/or share buyback and/or special dividends, subject to applicable laws and requisite approvals, if any. Effective fiscal 2025, the Company expects to continue its policy of returning approximately 85 % of the free cash flow cumulatively over a 5 -year period through a combination of semi-annual dividends and/or share buyback/ special dividends subject to applicable laws and requisite approvals, if any. Under this policy, the Company expects to progressively increase its annual dividend per share (excluding special dividend if any). Free cash flow is defined as net cash provided by operating activities less capital expenditure as per the consolidated statement of cash flows prepared under IFRS. Dividend and buyback include applicable taxes. Buyback completed in February 2023 In line with the capital allocation policy, the Board, at its meeting held on October 13, 2022, approved the buyback of equity shares, from the open market route through the Indian stock exchanges, amounting to ₹ 9,300 crore (Maximum Buyback Size, excluding buyback tax) at a price not exceeding ₹ 1,850 per share (Maximum Buyback Price), subject to shareholders' approval by way of Postal Ballot. The shareholders approved the proposal of buyback of Equity Shares recommended by its Board of Directors by way of e-voting on the postal ballot, the results of which were declared on December 3, 2022. The buyback was offered to all equity shareholders of the Company (other than the Promoters, the Promoter Group and Persons in Control of the Company) under the open market route through the stock exchange. The buyback of equity shares through the stock exchange commenced on December 7, 2022 , and was completed on February 13, 2023 . During this buyback period the Company had purchased and extinguished a total of 60,426,348 equity shares from the stock exchange at a volume weighted average buyback price of ₹ 1,539.06 /- per equity share comprising 1.44 % of the pre buyback paid-up equity share capital of the Company. The buyback resulted in a cash outflow of ₹ 9,300 crore (excluding transaction costs and tax on buyback) ($ 1,130 million). The Company funded the buyback from its free reserves including Securities Premium as explained in Section 68 of the Companies Act, 2013. In accordance with section 69 of the Companies Act, 2013, as of March 31, 2023, the Company has created ‘Capital Redemption Reserve’ of $ 3 million equal to the nominal value of the shares bought back as an appropriation from general reserve and retained earnings. Buyback completed in September 2021 In line with the capital allocation policy, the Board, at its meeting held on April 14, 2021, approved the buyback of equity shares, from the open market route through the Indian stock exchanges, amounting to ₹ 9,200 crore (Maximum Buyback Size, excluding buyback tax) at a price not exceeding ₹ 1,750 per share (Maximum Buyback Price), subject to shareholders' approval. The shareholders approved the proposal of buyback of equity shares recommended by the Board at our annual general meeting held on June 19, 2021. The buyback was offered to all equity shareholders of the Company (other than the Promoters, the Promoter Group and Persons in Control of the Company) under the open market route through the stock exchange. The buyback of equity shares through the stock exchange commenced on June 25, 2021 , and was completed on September 8, 2021 . During this buyback period the company purchased and extinguished a total of 55,807,337 equity shares from the stock exchange at a volume weighted average buyback price of ₹ 1,648.53 /- per equity share comprising 1.31 % of the pre buyback paid up equity share capital of the Company. The buyback resulted in a cash outflow of ₹ 9,200 crore (excluding transaction costs and tax on buyback) ($ 1,243 million). The Company funded the buyback from its free reserves including Securities Premium as explained in Section 68 of the Indian Companies Act, 2013. In accordance with section 69 of the Indian Companies Act, 2013, as of March 31, 2022, the company had created ‘Capital Redemption Reserve’ amounting to $ 4 million equal to the nominal value of the shares bought back as an appropriation from general reserve. Dividends The final dividend on shares is recorded as a liability on the date of approval by the shareholders and interim dividends are recorded as a liability on the date of declaration by the company's Board of Directors. Income tax consequences of dividends on financial instruments classified as equity will be recognized according to where the entity originally recognized those past transactions or events that generated distributable profits. The Company declares and pays dividends in Indian rupees. Companies are required to pay/distribute dividend after deducting applicable taxes. The remittance of dividends outside India is governed by Indian law on foreign exchange and is also subject to withholding tax at applicable rates. The following table provides details of per share dividend recognized during fiscal 2024, 2023 and 2022: Fiscal 2024 Fiscal 2023 Fiscal 2022 Dividend per Equity Share ( ₹ ) Interim dividend (2) 18.00 16.50 15.00 Final dividend (3) 17.50 16.00 15.00 Dividend per Equity Share/ADS ($) (1) Interim dividend (2) 0.22 0.20 0.20 Final dividend (3) 0.21 0.21 0.20 (1) Converted at the monthly exchange rate in the month of declaration of dividend (2) Represents interim dividend for the respective fiscal year (3) Represents final dividend for the preceding fiscal year During fiscal 2024, on account of the final dividend for fiscal 2023 and interim dividend for fiscal 2024, the Company incurred a net cash outflow of approximately $ 1,777 million ( excluding dividend paid on treasury shares). The payouts for dividend during fiscal 2023 and fiscal 2022 were $ 1,697 million and $ 1,703 million (excluding dividend paid on treasury shares), respectively. The Board of Directors in their meeting held on April 18, 2024 recommended a final dividend of ₹ 20 /- per equity share (approximately $ 0.24 per equity share) for the fiscal year ended March 31, 2024 and a special dividend of ₹ 8 /- per equity share (approximately $ 0.10 per equity share). The payment is subject to the approval of shareholders in the AGM of the Company to be held on June 26, 2024 and if approved, would result in a net cash outflow of approximately $ 1,390 million (excluding dividend paid on treasury shares).

Other income, net

Other income, net	12 Months Ended
	Mar. 31, 2024
Expenses by nature [abstract]
Other income, net	2.16 Other income, net Accounting policy Other income is comprised primarily of interest income, dividend income, gain/loss on investments and exchange gain/loss on forward and options contracts and on translation of foreign currency assets and liabilities. Interest income is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established. Functional currency and presentation currency The functional currency of Infosys, Infosys BPM, EdgeVerve, Skava, Infosys Green Forum, Danske IT and controlled trusts is the Indian rupee. The functional currencies for foreign subsidiaries are their respective local currencies. These financial statements are presented in U.S. dollars (rounded off to the nearest million) to facilitate the investors’ ability to evaluate Infosys’ performance and financial position in comparison to similar companies domiciled in other geographic locations. Transactions and translations Foreign-currency denominated monetary assets and liabilities are translated into the relevant functional currency at exchange rates in effect at the balance sheet date. The gains or losses resulting from such translations are recognized in the consolidated statement of comprehensive income and reported within exchange gains/ (losses) on translation of assets and liabilities, net, except when deferred in Other Comprehensive Income as qualifying cash flow hedges. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at fair value are translated at the exchange rate prevalent at the date when the fair value was determined. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. The related revenue and expense are recognized using the same exchange rate. Transaction gains or losses realized upon settlement of foreign currency transactions are included in determining net profit for the period in which the transaction is settled. Revenue, expense and cash-flow items denominated in foreign currencies are translated into the relevant functional currencies using the exchange rate in effect on the date of the transaction. The translation of financial statements of the foreign subsidiaries to the presentation currency is performed for assets and liabilities using the exchange rate in effect at the balance sheet date and for revenue, expense and cash-flow items using the average exchange rate for the respective periods. The gains or losses resulting from such translation are included in currency translation reserves under other components of equity. When a subsidiary is disposed of, in full, the relevant amount is transferred to the net profit in the statement of comprehensive income. However, when a change in the parent's ownership does not result in loss of control of a subsidiary, such changes are recorded through equity. Other Comprehensive Income, net of taxes includes translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments and measured at fair value through other comprehensive income (FVOCI). Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the exchange rate in effect at the balance sheet date. Government grants The Group recognizes government grants only when there is reasonable assurance that the conditions attached to them will be complied with, and the grants will be received. Government grants related to assets are treated as deferred income and are recognized in the net profit in the statement of comprehensive income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the statement of comprehensive income over the periods necessary to match them with the related costs which they are intended to compensate. Other income consists of the following: (Dollars in millions) Year ended March 31, 2024 2023 2022 Interest income on financial assets carried at amortized cost 128 107 135 Interest income on financial assets fair valued through other comprehensive income 122 119 86 Gain / (loss) on investments carried at fair value through profit or loss 34 18 24 Interest income on income tax refund (1) 237 — – Exchange gains / (losses) on forward and options contracts 12 ( 80 ) 12 Exchange gains / (losses) on translation of other assets and liabilities 11 131 24 Others 24 40 27 568 335 308 (1) During the year ending March 31, 2024, the Company received orders under section 250 and 254 of the Income Tax Act, 1961, from the Income Tax Authorities in India for the assessment years, 2007-08 to 2015-16, 2017-18 and 2018-19. These orders confirmed the Company's position with respect to tax treatment of certain contentious matters. As a result, interest income (pre-tax) of $ 232 million along with the corresponding tax impact was recognized.

Employees' Stock Option Plans (

Employees' Stock Option Plans (ESOP)	12 Months Ended
	Mar. 31, 2024
Employee Stock Option Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employees' Stock Option Plans (ESOP)	2.17 Employees' Stock Option Plans (ESOP) Accounting policy The Group recognizes compensation expense relating to share-based payments in net profit based on estimated fair- value of the awards on the grant date. The estimated fair value of awards is recognized as an expense in net profit in the consolidated statement of comprehensive income on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was in-substance, multiple awards with a corresponding increase to share premium. Infosys Expanded Stock Ownership Program 2019 (the 2019 Plan): On June 22, 2019, pursuant to approval by the shareholders in the Annual General Meeting, the Board has been authorized to introduce, offer, issue and provide share-based incentives to eligible employees of the Company and its subsidiaries under the 2019 Plan. The maximum number of shares under the 2019 Plan shall not exceed 50,000,000 equity shares. To implement the 2019 Plan, up to 45,000,000 equity shares may be issued by way of secondary acquisition of shares by Infosys Expanded Stock Ownership Trust. The RSUs granted under the 2019 Plan shall vest based on the achievement of defined annual performance parameters as determined by the administrator (Nomination and Remuneration Committee). The performance parameters will be based on a combination of relative Total Shareholder Return (TSR) against selected industry peers and certain broader market domestic and global indices and operating performance metrics of the company as decided by administrator. Each of the above performance parameters will be distinct for the purposes of calculation of quantity of shares to vest based on performance. These instruments will generally vest between a minimum of 1 to maximum of 3 years from the grant date. 2015 Stock Incentive Compensation Plan (the 2015 Plan): On March 31, 2016, pursuant to the approval by the shareholders through postal ballot, the Board was authorized to introduce, offer, issue and allot share-based incentives to eligible employees of the Company and its subsidiaries under the 2015 Stock Incentive Compensation Plan (the 2015 Plan). The maximum number of shares under the 2015 Plan shall not exceed 24,038,883 equity shares (this includes 11,223,576 equity shares which are held by the trust towards the 2011 Plan as of March 31, 2016). These instruments will generally vest over a period of 4 years . The plan numbers mentioned above would further be adjusted for the September 2018 bonus issue. The equity settled and cash settled RSUs and stock options would vest generally over a period of 4 years and shall be exercisable within the period as approved by the Nomination and Remuneration Committee (NARC). The exercise price of the RSUs will be equal to the par value of the shares and the exercise price of the stock options would be the market price as on the date of grant. Controlled trust holds 10,916,829 and 12,172,119 shares as of March 31, 2024, and March 31, 2023, respectively, under the 2015 Plan out of which 200,000 equity shares have been earmarked for welfare activities of the employees as of March 31, 2024, and March 31, 2023, respectively. The following is the summary of grants made during fiscal 2024, 2023 and 2022 under the 2015 Plan and 2019 Plan: Fiscal 2024 Fiscal 2023 Fiscal 2022 2015 Plan RSU - Equity settled KMPs 494,650 367,479 284,543 Employees other than KMPs 4,644,720 1,784,975 1,305,880 5,139,370 2,152,454 1,590,423 RSU - Incentive units (cash settled) KMPs — — — Other employees 176,990 92,400 49,960 176,990 92,400 49,960 2019 Plan Equity settled Performance based RSU KMPs 139,271 207,893 146,962 Employees other than KMPs 4,048,631 3,706,764 2,703,667 4,187,902 3,914,657 2,850,629 Total grants 9,504,262 6,159,511 4,491,012 Refer to Note 2.20 for details on appointment and resignation of KMPs Notes on grants to KMP CEO & MD: Based on the recommendations of the Board and the approval of the shareholders at the AGM held on June 25, 2022, Salil Parekh was reappointed as the CEO and MD of the Company for a term commencing on July 1, 2022, and ending on March 31, 2027. The remuneration was approved by the shareholders at the 2022 AGM. The revised employment agreement with Salil Parekh was effective July 1, 2022. Under the 2015 Plan: The Board, on April 13, 2023, based on the recommendations of the Nomination and Remuneration Committee approved the following grants for fiscal 2024. In accordance with such approval the following grants were made effective May 2, 2023. - 2,72,026 performance-based RSUs (Annual performance equity grant) of fair value of ₹ 34.75 crore (approximately $ 4.25 million) . These RSUs will vest in line with the employment agreement based on achievement of certain performance targets. - 15,656 performance-based grant of RSUs (Annual performance equity ESG grant) of fair value of ₹ 2 crore (approximately $ 0.24 million) . These RSUs will vest in line with the employment agreement based on achievement of certain environment, social and governance milestones as determined by the Board. - 39,140 performance-based grant of RSUs (Annual performance Equity TSR grant) of fair value of ₹ 5 crore (approximately $ 0.61 million) . These RSUs will vest in line with the employment agreement based on Company’s performance on cumulative relative TSR over the years and as determined by the Board. Further, in accordance with the employee agreement which has been approved by the shareholders, the CEO is eligible to receive an annual grant of RSUs of fair value ₹3 crore (approximately $ 0.36 million) . which will vest overtime in three equal annual installments upon the completion of each year of service from the respective grant date. Accordingly, annual time-based grant of 18,104 RSUs was made effective February 1, 2024, for fiscal 2024. Though the annual time based grants and annual performance equity TSR grant for the remaining employment term ending on March 31, 2027 have not been granted as of March 31, 2024, since the service commencement date precedes the grant date, the company has recorded employment stock compensation expense in accordance with IFRS 2, Share based payments. The grant date for this purpose in accordance with IFRS 2, Share based payments is July 1, 2022. Under the 2019 Plan: The Board, on April 13, 2023, based on the recommendations of the Nomination and Remuneration Committee, approved performance-based grant of RSUs amounting to ₹ 10 crore (approximately $ 1.22 million) for fiscal 2024 under the 2019 Plan. These RSUs will vest based on achievement of certain performance targets. Accordingly, 78,281 performance-based RSU’s were granted effective May 2, 2023. Other KMP Under the 2015 Plan: During fiscal 2024, based on recommendations of Nomination and Remuneration Committee, the Board approved 1,47,030 time-based RSUs and 6,774 performance-based RSUs to other KMP under the 2015 plan. Time based RSUs will vest over four years and performance-based RSUs will vest over three years based on certain performance targets. Under the 2019 Plan: During fiscal 2024, based on recommendations of Nomination and Remuneration Committee, the Board approved performance-based grants of 62,890 RSUs to other KMPs under the 2019 plan. These RSUs will vest over three years based on achievement of certain performance targets. Break-up of employee stock compensation expense: (Dollars in millions) Year ended March 31, 2024 2023 2022 Granted to: KMP* 8 6 9 Employees other than KMP 71 58 47 Total 79 64 56 Cash settled stock compensation expense included in the above 2 1 3 * Includes reversal of employee stock compensation expense on account of resignation / retirement of key managerial personnel. The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2024 is set out below: Year ended March 31, 2024 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 5,408,018 0.06 Granted 5,139,370 0.06 Exercised 1,815,025 0.06 Forfeited and expired 656,305 0.06 Outstanding at the end 8,076,058 0.06 Exercisable at the end 831,050 0.06 2015 Plan: Stock Options Outstanding at the beginning 134,030 6.44 Granted — — Exercised 51,980 6.03 Forfeited and expired — — Outstanding at the end 82,050 6.61 Exercisable at the end 82,050 6.61 2019 Plan: RSUs Outstanding at the beginning 7,222,038 0.06 Granted 4,187,902 0.06 Exercised 1,695,705 0.06 Forfeited and expired 1,690,380 0.06 Outstanding at the end 8,023,855 0.06 Exercisable at the end 814,798 0.06 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2023 is set out below: Year ended March 31, 2023 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 6,232,975 0.06 Granted 2,152,454 0.06 Exercised 2,105,904 0.06 Forfeited and expired 871,507 0.06 Outstanding at the end 5,408,018 0.06 Exercisable at the end 787,976 0.06 2015 Plan: Stock Options Outstanding at the beginning 700,844 7.35 Granted — — Exercised 566,814 7.40 Forfeited and expired — — Outstanding at the end 134,030 6.44 Exercisable at the end 134,030 6.44 2019 Plan: RSUs Outstanding at the beginning 4,958,938 0.07 Granted 3,914,657 0.06 Exercised 1,128,626 0.06 Forfeited and expired 522,931 0.06 Outstanding at the end 7,222,038 0.06 Exercisable at the end 1,352,150 0.06 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2022 is set out below: Year ended March 31, 2022 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 8,047,240 0.06 Granted 1,590,423 0.07 Exercised 2,569,983 0.05 Forfeited and expired 834,705 0.06 Outstanding at the end 6,232,975 0.06 Exercisable at the end 653,775 0.06 2015 Plan: Stock Options Outstanding at the beginning 1,049,456 7.32 Granted — — Exercised 348,612 7.02 Forfeited and expired — — Outstanding at the end 700,844 7.35 Exercisable at the end 700,844 7.35 2019 Plan: RSUs Outstanding at the beginning 3,050,573 0.07 Granted 2,850,629 0.07 Exercised 755,557 0.07 Forfeited and expired 186,707 0.07 Outstanding at the end 4,958,938 0.07 Exercisable at the end 692,638 0.07 During fiscal 2024, 2023 and 2022, the weighted average share price of options exercised under the 2015 Plan on the date of exercise was $ 17.07 , $ 18.83 and $ 22.71 , respectively. During fiscal 2024, 2023 and 2022, the weighted average share price of options exercised under the 2019 Plan on the date of exercise was $ 16.39 , $ 18.75 and $ 20.89 , respectively. The following table summarizes information about equity settled RSUs and stock options outstanding as of March 31, 2024: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares Weighted Weighted No. of shares Weighted Weighted American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.06 (RSUs) 8,023,855 1.42 0.06 8,076,058 1.77 0.06 5 - 8 (Stock Options) — — — 82,050 1.10 6.61 The following table summarizes information about equity settled RSUs and stock options outstanding as of March 31, 2023: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares Weighted Weighted No. of shares Weighted Weighted American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.06 (RSUs) 7,222,038 1.33 0.06 5,408,018 1.49 0.06 5 - 8 (Stock Options) — — — 134,030 1.77 6.44 As of March 31, 2024, and March 31, 2023, 291,795 and 224,924 cash settled options were outstanding, respectively. The carrying value of liability towards cash settled share-based payments was $ 2 million and $ 1 million as of March 31, 2024, and March 31, 2023, respectively. The fair value of the awards is estimated using the Black-Scholes Model for time and non-market performance based options and Monte Carlo simulation model is used for TSR based options. The inputs to the model include the share price at date of grant, exercise price, expected volatility, expected dividends, expected term and the risk free rate of interest. Expected volatility during the expected term of the options is based on historical volatility of the observed market prices of the Company's publicly traded equity shares during a period equivalent to the expected term of the options. Expected volatility of the comparative companies have been modelled based on historical movements in the market prices of their publicly traded equity shares during a period equivalent to the expected term of the options. Correlation coefficient is calculated between each peer entity and the indices as a whole or between each entity in the peer group. The fair value of each equity settled award is estimated on the date of grant using the following assumptions: For options granted in Fiscal 2024- Fiscal 2024- Weighted average share price ( ₹ ) / ($- ADS) 1,588 19.19 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 23 - 31 25 - 33 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 7 4 - 5 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,317 16.27 For options granted in Fiscal 2023- Fiscal 2023- Weighted average share price ( ₹ ) / ($- ADS) 1,525 18.08 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 23 - 32 27 - 34 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 5 - 7 2 - 5 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,210 13.69 For options granted in Fiscal 2022- Fiscal 2022- Weighted average share price ( ₹ ) / ($- ADS) 1,791 24.45 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 20 - 35 25 - 36 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 4 - 6 1 - 3 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,548 20.82 The expected life of the RSU/stock option is estimated based on the vesting term and contractual term of the RSU/ESOP, as well as expected exercise behavior of the employee who receives the RSU/ stock option.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2023
Major components of tax expense (income) [abstract]
Income Taxes	2.18 Income taxes Accounting policy Income tax expense comprises current and deferred income tax. Income tax expense is recognized in the net profit in the consolidated statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity or other comprehensive income. Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred income tax assets and liabilities are recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred income tax assets and liabilities are measured using tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred income tax assets and liabilities is recognized as income or expense in the period that includes the enactment or the substantive enactment date. A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized. Deferred income taxes are not provided on the undistributed earnings of subsidiaries and branches where it is expected that the earnings of the subsidiary or branch will not be distributed in the foreseeable future. The Group offsets current tax assets and current tax liabilities; deferred tax assets and deferred tax liabilities, where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Tax benefits of deductions earned on exercise of employee share options in excess of compensation charged to income are credited to equity. Income tax expense in the consolidated statement of comprehensive income comprises: (Dollars in millions) Year ended March 31, 2024 2023 2022 Current taxes Domestic taxes 768 830 785 Foreign taxes 247 323 263 1,015 1,153 1,048 Deferred taxes Domestic taxes 180 54 48 Foreign taxes ( 18 ) ( 65 ) ( 28 ) 162 ( 11 ) 20 Income tax expense 1,177 1,142 1,068 Income tax expense for fiscal 2024, 2023 and 2022 includes reversals (net of provisions) of $ 113 million, $ 13 million and $ 36 million, respectively. These reversals pertaining to prior periods are primarily on account of adjudication of certain disputed matters , upon filing of tax return and completion of assessments, across various jurisdictions. During the year ending March 31, 2024, the Company received orders under sections 250 and 254 of the Income Tax Act, 1961, from the Income Tax Authorities in India for the assessment years, 2007-08 to 2015-16, 2017-18 and 2018-19. These orders confirmed the Company's position with respect to tax treatment of certain contentious matters. As a result, interest income (pre-tax) of $ 232 million along with the corresponding tax impact was recognized. Further a provision for income tax aggregating $ 63 million was reversed with a corresponding credit to the Statement of Profit and Loss. Also, an amount aggregating to $ 196 million has been reduced from contingent liabilities. A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before income taxes is summarized below: (Dollars in millions) Year ended March 31, 2024 2023 2022 Profit before income taxes 4,346 4,125 4,036 Enacted tax rates in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 1,519 1,442 1,410 Tax effect due to non-taxable income for Indian tax purposes ( 363 ) ( 362 ) ( 395 ) Overseas taxes 136 132 132 Tax provision (reversals) ( 113 ) ( 13 ) ( 36 ) Effect of differential tax rates ( 69 ) ( 41 ) ( 26 ) Effect of exempt non-operating income ( 6 ) ( 6 ) ( 7 ) Effect of unrecognized deferred tax assets 25 14 10 Effect of non-deductible expenses 20 19 22 Impact of change in tax rate — — ( 13 ) Others 28 ( 43 ) ( 29 ) Income tax expense 1,177 1,142 1,068 The applicable Indian corporate statutory tax rate for fiscal 2024, 2023 and 2022 is 34.94 % each. The foreign tax expense is due to income taxes payable overseas, principally in the United States. In India, the company has benefited from certain income tax incentives that the Government of India had provided for export of services from the SEZ units registered under the SEZ Act. As per section 10AA of the Income Tax Act, SEZ unit who began to provide services on or after April 1, 2005, are eligible for an income tax deduction of 100 % of profits or gains derived from the export of services for the first five years beginning with the assessment year relevant to the previous year in which the SEZ unit begins to provide services and 50 % of such profits or gains for a further five years. Up to 50 % of such profits or gains is also available for a further five years subject to creation of a Special Economic Zone Re-investment Reserve out of the profit of the eligible SEZ units and utilization of such reserve by the Company for acquiring new plant and machinery for the purpose of its business as per the provisions of the Income Tax Act, 1961 (Refer to Other Reserves under Note 2.15 Equity). As a result of these tax incentives, a portion of the Company’s pre-tax income has not been subject to tax in recent years. These tax incentives resulted in a decrease in our income tax expense of $ 363 million, $ 362 million, and $ 395 million for fiscal 2024, 2023 and 2022, respectively, compared to the tax amounts that we estimate we would have been required to pay if these incentives had not been available. The per share effect of these tax incentives computed based on both basic and diluted weighted average number of equity shares for each of fiscal 2024, 2023 and 2022 was $ 0.09 . Deferred income tax for fiscal 2024, 2023 and 2022 substantially relates to origination and reversal of temporary differences. Infosys is subject to a 15 % Branch Profit Tax (BPT) in the U.S. to the extent its U.S. branch's net profit during the year is greater than the increase in the net assets of the U.S. branch during the year, computed in accordance with the Internal Revenue Code. As of March 31, 2024, Infosys' U.S. branch net assets amounted to approximately $ 940 million. As of March 31, 2024, the Company has a deferred tax liability for branch profit tax of $ 32 million (net of credits), as the Company estimates that these branch profits are expected to be distributed in the foreseeable future. Deferred income tax liabilities have not been recognized on temporary differences amounting to $ 1,292 million and $ 1,332 million as of March 31, 2024, and March 31, 2023, respectively, associated with investments in subsidiaries and branches as the Company is able to control the timing of reversal of the temporary difference and it is probable that the temporary differences will not reverse in the foreseeable future. The Group majorly intends to repatriate earnings from subsidiaries and branches only to the extent these can be distributed in a tax-free manner. Deferred income tax assets have not been recognized on accumulated losses of $ 560 million and $ 538 million as of March 31, 2024, and March 31, 2023, respectively, as it is probable that future taxable profit will be not available against which the unused tax losses can be utilized in the foreseeable future. The following table provides details of expiration of unused tax losses for fiscal 2024: (Dollars in millions) Year 2025 2 2026 24 2027 15 2028 56 2029 82 Thereafter 381 Total 560 The following table provides details of expiration of unused tax losses for fiscal 2023: (Dollars in millions) Year 2024 15 2025 17 2026 18 2027 10 2028 60 Thereafter 418 Total 538 The following table provides the details of income tax assets and income tax liabilities as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of March 31, 2024 March 31, 2023 Income tax assets 1,132 786 Current income tax liabilities ( 430 ) ( 412 ) Net current income tax assets / (liabilities) at the end 702 374 The gross movement in the current income tax assets / (liabilities) for fiscal 2024, 2023 and 2022 is as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Net current income tax assets / (liabilities) at the beginning 374 468 501 Translation differences ( 5 ) ( 32 ) ( 18 ) Income tax paid 1,114 1,088 1,020 Current income tax expense ( 1,015 ) ( 1,153 ) ( 1,048 ) Interest receivable on income tax refund 234 — — Income tax on other comprehensive income — ( 2 ) 2 Income tax benefit arising on exercise of stock options — 6 10 Tax impact on buyback expenses — 1 1 Additions through business combination — ( 2 ) — Net current income tax assets / (liabilities) at the end 702 374 468 The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2024 is as follows: (Dollars in millions) Carrying Changes Addition through business combination Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 21 9 — — ( 1 ) 29 Lease liabilities 27 ( 3 ) — — — 24 Accrued compensation to employees 8 ( 1 ) — — — 7 Trade receivables 32 ( 5 ) — — — 27 Compensated absences 70 6 — — ( 1 ) 75 Post sales client support 30 ( 23 ) — — — 7 Credits related to branch profits 87 10 — — 97 Derivative financial instruments — ( 1 ) — ( 1 ) — ( 2 ) Intangibles 7 — — — — 7 Intangibles arising on business combinations ( 42 ) 8 — — — ( 34 ) Branch profit tax ( 105 ) ( 24 ) — — ( 129 ) SEZ reinvestment reserve ( 164 ) ( 78 ) — — 3 ( 239 ) Interest receivable on income tax refund — ( 58 ) — — — ( 58 ) Others 32 ( 2 ) — ( 1 ) ( 1 ) 28 Total Deferred income tax assets / (liabilities) 3 ( 162 ) — ( 2 ) — ( 161 ) The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2023 is as follows: (Dollars in millions) Carrying Changes Addition through business combination Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 21 2 — — ( 2 ) 21 Lease liabilities 24 6 — — ( 3 ) 27 Accrued compensation to employees 7 2 — — ( 1 ) 8 Trade receivables 28 6 — — ( 2 ) 32 Compensated absences 70 6 — — ( 6 ) 70 Post sales client support 17 14 — — ( 1 ) 30 Credits related to branch profits 89 ( 2 ) — — — 87 Derivative financial instruments ( 3 ) 3 — — — — Intangibles 6 1 — — — 7 Intangibles arising on business combinations ( 41 ) 9 ( 10 ) — — ( 42 ) Branch profit tax ( 110 ) 5 — — — ( 105 ) SEZ reinvestment reserve ( 112 ) ( 62 ) — — 10 ( 164 ) Others 11 21 — — — 32 Total Deferred income tax assets / (liabilities) 7 11 ( 10 ) — ( 5 ) 3 The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2022 is as follows: (Dollars in millions) Carrying Changes Addition Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 35 ( 13 ) — — ( 1 ) 21 Lease liabilities 23 2 — — ( 1 ) 24 Accrued compensation to employees 6 2 — — ( 1 ) 7 Trade receivables 30 ( 1 ) — — ( 1 ) 28 Compensated absences 68 4 — — ( 2 ) 70 Post sales client support 16 1 — — — 17 Credits related to branch profits 48 42 — — ( 1 ) 89 Derivative financial instruments ( 8 ) 4 — — 1 ( 3 ) Intangibles 4 2 — — — 6 Intangibles arising on business combinations ( 50 ) 8 — — 1 ( 41 ) Branch profit tax ( 68 ) ( 42 ) — — — ( 110 ) SEZ reinvestment reserve ( 84 ) ( 32 ) — — 4 ( 112 ) Others 10 3 — ( 2 ) — 11 Total Deferred income tax assets / (liabilities) 30 ( 20 ) — ( 2 ) ( 1 ) 7 The deferred income tax assets and liabilities is as follows: (Dollars in millions) As of March 31, 2024 March 31, 2023 Deferred income tax assets after set off 55 152 Deferred income tax liabilities after set off ( 216 ) ( 149 ) In assessing the realizability of deferred income tax assets, the management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. The Management considers the scheduled reversals of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, the management believes that the Group will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced. The Company’s Advanced Pricing Arrangement (APA) with the Internal Revenue Service (IRS) for US branch income tax expired in March 2021. The Company has applied for renewal of APA and currently the US taxable income is based on the Company’s best estimate determined based on the expected value method. As of March 31, 2024, claims against the Group not acknowledged as debts from the Income tax authorities amounted to $ 335 million (₹ 2,794 crore). As of March 31, 2023, claims against the Group not acknowledged as debts from the Income tax authorities amounted to $ 494 million (₹ 4,062 crore). The amount paid to statutory authorities against the tax claims amounted to $ 1,048 million (₹ 8,743 crore) and $ 794 million (₹ 6,528 crore) as of March 31, 2024 and March 31, 2023, respectively. The claims against the Group primarily represent demands arising on completion of assessment proceedings under the Income Tax Act, 1961. These claims are on account of issues of disallowance of expenditure towards software being held as capital in nature, payments made to Associated Enterprises held as liable for withholding of taxes, among others. These matters are pending before various Income Tax Authorities and the Management including its tax advisors expect that its position will likely be upheld on ultimate resolution and will not have a material adverse effect on the Group's financial position and results of operations.

Reconciliation of Basic And Dil

Reconciliation of Basic And Diluted Shares Used In Computing Earnings Per Equity Share	12 Months Ended
	Mar. 31, 2024
Earnings per share [abstract]
Reconciliation of Basic and Diluted Shares Used in Computing Earnings Per Equity Share	2.19 Reconciliation of basic and diluted shares used in computing earnings per equity share Accounting policy Basic earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares outstanding during the period. Diluted earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares considered for deriving basic earnings per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares. The dilutive potential equity shares are adjusted for the proceeds receivable had the equity shares been actually issued at fair value (i.e., the average market value of the outstanding equity shares). Dilutive potential equity shares are deemed converted as at the beginning of the period, unless issued at a later date. Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted retrospectively for all periods presented for any share splits and bonus shares issues including for changes effected prior to the approval of the financial statements by the Board of Directors. The following is a reconciliation of the equity shares used in the computation of basic and diluted earnings per equity share: Year ended March 31, 2024 2023 2022 Basic earnings per equity share - weighted average number of equity shares outstanding (1) 4,138,568,090 4,180,897,857 4,209,546,724 Effect of dilutive common equivalent shares - share options outstanding 6,112,335 6,833,213 8,978,410 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,144,680,425 4,187,731,070 4,218,525,134 (1) excludes treasury shares For fiscal 2024 and 2023 there were 119,711 and 9,960 respectively, options to purchase equity shares, which had an anti-dilutive effect. For fiscal 2022 there were no options to purchase equity shares which had an anti-dilutive effect.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2024
Disclosure of transactions between related parties [abstract]
Related Party Transactions	2.20 Related party transactions List of subsidiaries: Holding as of Country March 31, 2024 March 31, 2023 Infosys Technologies (China) Co. Limited (Infosys China) (1) China 100 % 100 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) (1) Mexico 100 % 100 % Infosys Technologies (Sweden) AB (Infosys Sweden) (1) Sweden 100 % 100 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) (1) China 100 % 100 % EdgeVerve Systems Limited (EdgeVerve) (1) India 100 % 100 % Infosys Austria GmbH (1) Austria 100 % 100 % Skava Systems Private Limited (Skava Systems) (1)(22) India 100 % 100 % Infosys Chile SpA (1) Chile 100 % 100 % Infosys Arabia Limited (2)(22) Saudi Arabia 70 % 70 % Infosys Consulting Ltda. (1) Brazil 100 % 100 % Infosys Luxembourg S.a.r.l (1) Luxembourg 100 % 100 % Infosys Americas Inc. (Infosys Americas) (1)(30) U.S. — 100 % Infosys Consulting S.R.L . (1)(19) Argentina 100 % 100 % Infosys Consulting S.R.L. (1) Romania 100 % 100 % Infosys Limited Bulgaria EOOD (1) Bulgaria 100 % 100 % Infosys Turkey Bilgi Teknolojileri Limited Sirketi (1) Turkey 100 % 100 % Infosys Germany Holding Gmbh (1) Germany 100 % 100 % Infosys Automotive and Mobility GmbH & Co. KG (1) Germany 100 % 100 % Infosys Green Forum (1) India 100 % 100 % Infosys Business Solutions LLC (1 ) Qatar 100 % 100 % WongDoody Inc. (1) U.S. 100 % 100 % Danske IT and Support Services India Private Limited (“Danske IT”) (1)(32) India 100 % — Infosys Public Services, Inc. USA (Infosys Public Services) (1) U.S. 100 % 100 % Infosys Public Services Canada Inc . (12)(23) Canada 100 % 100 % Holding as of Country March 31, 2024 March 31, 2023 Infosys BPM Limited (1) India 100 % 100 % Infosys BPM UK Limited (3) U.K. 100 % 100 % Infosys (Czech Republic) Limited s.r.o. (3) Czech Republic 100 % 100 % Infosys Poland Sp z.o.o (3) Poland 100 % 100 % Infosys McCamish Systems LLC (3) U.S. 100 % 100 % Portland Group Pty Ltd (3) Australia 100 % 100 % Infosys BPO Americas LLC . (3) U.S. 100 % 100 % Infosys BPM Canada Inc (3)(31)(36) Canada — — Panaya Inc. (Panaya) (1) U.S. 100 % 100 % Panaya Ltd . (4) Israel 100 % 100 % Panaya Germany GmbH (4)(27) Germany 100 % 100 % Brilliant Basics Holdings Limited (Brilliant Basics) (1)(22) U.K. 100 % 100 % Brilliant Basics Limited (5)(22) U.K. 100 % 100 % Infosys Consulting Holding AG (1) Switzerland 100 % 100 % Infosys Management Consulting Pty Limited (6) Australia 100 % 100 % Infosys Consulting AG (6 ) Switzerland 100 % 100 % Infosys Consulting GmbH (6) Germany 100 % 100 % Infosys Consulting SAS (6) France 100 % 100 % Infy Consulting B.V . (6) The Netherlands 100 % 100 % Infosys Consulting (Belgium) NV (6) Belgium 100 % 100 % Infy Consulting Company Ltd (6) U.K. 100 % 100 % GuideVision s.r.o . (7) Czech Republic 100 % 100 % GuideVision Deutschland GmbH (8) Germany 100 % 100 % GuideVision Suomi Oy (8) Finland 100 % 100 % GuideVision Magyarország Kft (8) Hungary 100 % 100 % GuideVision Polska Sp. z.o.o (8) Poland 100 % 100 % GuideVision UK Ltd (8)(22) U.K. 100 % 100 % Infosys Nova Holdings LLC. (Infosys Nova) (1) U.S. 100 % 100 % Outbox systems Inc. dba Simplus (US) (9) U.S. 100 % 100 % Simplus ANZ Pty Ltd . (10) Australia 100 % 100 % Simplus Australia Pty Ltd (11) Australia 100 % 100 % Simplus Philippines, Inc . (10) Philippines 100 % 100 % Kaleidoscope Animations, Inc . (9) U.S. 100 % 100 % Kaleidoscope Prototyping LLC (18)(34) U.S. — 100 % Blue Acorn iCi Inc (formerly Beringer Commerce Inc) (9) U.S. 100 % 100 % Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (1) Singapore 100 % 100 % Infosys Financial Services GmbH. (formerly Panaya GmbH ) (13)(29) Germany 100 % 100 % Infosys South Africa (Pty) Ltd (13) South Africa 100 % 100 % Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (13) Malaysia 100 % 100 % Infosys Middle East FZ LLC (13) Dubai 100 % 100 % Infosys Norway (13)(28) Norway 100 % 100 % Infosys Compaz Pte. Ltd (14) Singapore 60 % 60 % HIPUS Co., Ltd (14) Japan 81 % 81 % Fluido Oy (13) Finland 100 % 100 % Fluido Sweden AB (15) Sweden 100 % 100 % Fluido Norway A/S (15) Norway 100 % 100 % Fluido Denmark A/S (15) Denmark 100 % 100 % Fluido Slovakia s.r.o (15) Slovakia 100 % 100 % Infosys Fluido UK, Ltd . (15) U.K . 100 % 100 % Infosys Fluido Ireland, Ltd . (16) Ireland 100 % 100 % Stater N.V . (14) The Netherlands 75 % 75 % Stater Nederland B.V . (17) The Netherlands 75 % 75 % Stater XXL B.V . (17) The Netherlands 75 % 75 % HypoCasso B.V . (17) The Netherlands 75 % 75 % Stater Participations B.V . (35) The Netherlands — 75 % Stater Belgium N.V./S.A . (17)(35) Belgium 75 % 75 % Stater Gmbh (17) Germany 75 % 75 % Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) (13) Germany 100 % 100 % Wongdoody Gmbh (formerly known as oddity GmbH) (20) Germany 100 % 100 % WongDoody (Shanghai) Co. Limited (formerly known as oddity (Shanghai) Co., Ltd.) (21) China 100 % 100 % WongDoody limited (Taipei) (formerly known as oddity Limited (Taipei) ) (21) Taiwan 100 % 100 % oddity space GmbH (20)(33) Germany — 100 % oddity jungle GmbH (20)(33) Germany — 100 % oddity code GmbH (20)(33) Germany — 100 % WongDoody d.o.o (formerly known as oddity code d.o.o) (21)(33) Serbia 100 % 100 % oddity waves GmbH (20)(33) Germany — 100 % oddity group services GmbH (20)(33) Germany — 100 % BASE life science A/S (13)(24) Denmark 100 % 100 % BASE life science AG (25) Switzerland 100 % 100 % BASE life science GmbH (25) Germany 100 % 100 % BASE life science S.A.S (25) France 100 % 100 % BASE life science Ltd . (25) U.K. 100 % 100 % BASE life science S.r.l. (25) Italy 100 % 100 % Innovisor Inc. (25) U.S. 100 % 100 % B ASE life science Inc . (25) U.S. 100 % 100 % BASE life science S.L . (25)(26) Spain 100 % 100 % (1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited (3) Wholly-owned subsidiary of Infosys BPM Limited (4) Wholly-owned subsidiary of Panaya Inc. (5) Wholly-owned subsidiary of Brilliant Basics Holding Limited. (6) Wholly-owned subsidiary of Infosys Consulting Holding AG (7) Wholly-owned subsidiary of Infy Consulting Company Limited (8) Wholly-owned subsidiary of GuideVision s.r.o. (9) Wholly-owned subsidiary of Infosys Nova Holdings LLC (10) Wholly-owned subsidiary of Outbox systems Inc. dba Simplus. (11) Wholly-owned subsidiary of Simplus ANZ Pty Ltd (12) Wholly-owned subsidiary of Infosys Public Services, Inc. (13) Wholly-owned subsidiary of Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (14) Majority owned and controlled subsidiary of Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (15) Wholly-owned subsidiary of Fluido Oy (16) Wholly-owned subsidiary of Infosys Fluido UK, Ltd. (17) Wholly-owned subsidiary of Stater N.V (18) Wholly-owned subsidiary of Kaleidoscope Animations, Inc. (19) Infosys Consulting S.R.L. (Argentina) (formerly a wholly-owned subsidiary of Infosys Consulting Holding AG) became the majority owned and controlled subsidiary of Infosys Limited with effect from April 1, 2022 (20) On April 20, 2022, Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”) (a wholly owned subsidiary of Infosys Singapore Pte. Ltd (formerly Infosys Consulting Pte. Ltd.)) acquired 100 % of voting interests in oddity space GmbH, oddity jungle GmbH, oddity waves GmbH, oddity group services GmbH, oddity code GmbH and Wongdoody Gmbh (formerly known as oddity GmbH) (21) Wholly-owned subsidiary of Wongdoody Gmbh (formerly known as oddity GmbH) (22) Under liquidation (23) Incorporated on July 8, 2022 (24) On September 1, 2022, Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (a Wholly-owned subsidiary of Infosys Limited) acquired 100 % of voting interests in BASE life science A/S. (25) Wholly-owned subsidiary of BASE life science A/S (26) Incorporated on September 6, 2022 (27) Incorporated effective December 15, 2022 (28) Incorporated effective September 22, 2022 . (29) Infosys Financial Services GmbH. (formerly Panaya GmbH) became a wholly-owned subsidiary of Infosys Singapore Pte. Ltd (formerly Infosys Consulting Pte. Ltd.) with effect from February 23, 2023. (30) Liquidated effective July 14, 2023 (31) Incorporated on August 11, 2023 (32) On September 1, 2023, Infosys Ltd. acquired 100 % of voting interests in Danske IT and Support Services India Private Limited ("Danske IT"). Danske IT renamed as Idunn Information Technology Private Limited from April 1, 2024. (33) On September 29, 2023, oddity space GmbH, oddity waves GmbH, oddity jungle GmbH, oddity group services GmbH and oddity code GmbH merged into WongDoody GmbH and oddity code d.o.o which was formerly a subsidiary of oddity code Gmbh has become a subsidiary of Wongdoody Gmbh (formerly known as oddity GmbH). (34) Kaleidoscope Prototyping LLC, a Wholly-owned subsidiary of Kaleidoscope Animations is liquidated effective November 1, 2023. (35) On November 24, 2023 Stater Participations B.V (Wholly-owned subsidiary of Stater N.V) merged with Stater N.V and Stater Belgium N.V./S.A which was formerly a wholly owned subsidiary of Stater Participations B.V. became a wholly owned subsidiary of Stater N.V. (36) On March 15, 2024 Infosys BPM Canada Inc., a Wholly-owned subsidiary of Infosys BPM Limited got dissolved. List of other related parties: Particulars Country Nature of relationship Infosys Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Provident Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys Infosys BPM Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys BPM Infosys BPM Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys BPM EdgeVerve Systems Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of EdgeVerve EdgeVerve Systems Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of EdgeVerve Infosys Employees’ Welfare Trust India Controlled Trust Infosys Employee Benefits Trust India Controlled Trust Infosys Science Foundation India Controlled Trust Infosys Expanded Stock Ownership Trust India Controlled Trust Infosys Foundation (1)(2) India Trust jointly controlled by KMPs (1) Effective January 1, 2022 (2) During fiscal 2024 and fiscal 2023, the Group contributed $ 49 million and $ 44 million respectively towards CSR. Refer to Note 2.14 for information on transactions relating to the post-employment benefit plans mentioned above. List of Key Managerial Personnel (KMP) Whole-time directors Salil Parekh, Chief Executive Officer and Managing Director U.B. Pravin Rao, Chief Operating Officer (retired as a Chief Operating Officer and Whole-time director effective December 12, 2021) Non-whole-time directors Nandan M. Nilekani D. Sundaram (appointed as lead independent director effective March 23, 2023) Kiran Mazumdar-Shaw (retired as lead independent director effective March 22, 2023) Michael Gibbs Govind Iyer (appointed as an independent director effective January 12, 2023) Uri Levine (retired effective April 19, 2023) Bobby Parikh Chitra Nayak Helene Auriol Potier (appointed as an independent director effective May 26, 2023) Nitin Paranjpe (appointed as an additional and independent director effective January 1, 2024) Executive Officers Jayesh Sanghrajka (appointed as Chief Financial Officer effective April 1, 2024) Nilanjan Roy (resigned as Chief Financial Officer of the Company effective March 31, 2024) Inderpreet Sawhney, Group General Counsel and Chief Compliance Officer Shaji Mathew (appointed as Group Head - Human Resources effective March 22, 2023) Krishnamurthy Shankar (retired as Group Head - Human Resources and Infosys Leadership Institute effective March 21, 2023) Mohit Joshi (resigned as President effective March 11, 2023, and was on leave till June 9, 2023 which was his last date with the Company) Ravi Kumar S (resigned as President effective October 11, 2022) Transactions with Key Managerial Personnel (KMP) The table below describes the related party transactions with key management personnel which comprises directors and executive officers under IAS 24: (Dollars in millions) Year ended March 31, 2024 2023 2022 Salaries and other short term employee benefits to whole-time directors and executive officers (1)(2) 14 14 18 Commission and other benefits to non-executive / independent directors 2 2 2 Total 16 16 20 (1) Includes employee stock compensation expense of $ 8 million, $ 6 million and $ 9 million for fiscal 2024, 2023 and 2022, respectively, towards key managerial personnel (Refer to Note 2.17). (2) Does not include post-employment benefit and other long term benefits based on actuarial valuation as this is done for the Company as a whole.

Segment Reporting

Segment Reporting	12 Months Ended
	Mar. 31, 2024
Disclosure of operating segments [abstract]
Segment Reporting	2.21 Segment reporting IFRS 8 establishes standards for the way that public business enterprises report information about operating segments and related disclosures about products and services, geographic areas, and major customers. The Group's operations predominantly relate to providing end-to-end business solutions to enable clients to enhance business performance. The chief operating decision maker (CODM) evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments and are as set out in the accounting policies. Business segments of the Group are primarily enterprises in Financial Services and Insurance, enterprises in Manufacturing, enterprises in Retail, Consumer Packaged Goods and Logistics, enterprises in the Energy, Utilities, Resources and Services, enterprises in Communication, Telecom OEM and Media, enterprises in Hi-Tech, enterprises in Life Sciences and Healthcare and all other segments. The Financial Services reportable segments has been aggregated to include the Financial Services operating segment and Finacle operating segment because of the similarity of the economic characteristics. All other segments represent the operating segments of businesses in India, Japan, China, Infosys Public Services & other enterprises in Public Services. Revenue and identifiable operating expenses in relation to segments are categorized based on items that are individually identifiable to that segment. Revenue for 'all other segments' represents revenue generated by Infosys Public Services and revenue generated from customers located in India, Japan and China and other enterprises in Public Services. Allocated expenses of segments include expenses incurred for rendering services from the Group's offshore software development centers and on-site expenses, which are categorized in relation to the associated efforts of the segment. Certain expenses such as depreciation and amortization, which form a significant component of total expenses, are not specifically allocable to specific segments as the underlying assets are used interchangeably. The management believes that it is not practical to provide segment disclosures relating to those costs and expenses, and accordingly these expenses are separately disclosed as "unallocated" and adjusted against the total income of the Group. Assets and liabilities used in the Group's business are not identified to any of the reportable segments, as these are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous. Business segment revenue information is collated based on individual customers invoiced or in relation to which the revenue is otherwise recognized. Disclosure of revenue by geographic locations is given in Note 2.11 Revenue from operations. 2.21.1 Business segments (Dollars in millions) Year ended March 31, 2024 Financial Services (1)* Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,093 2,719 2,173 2,417 2,696 1,498 1,391 575 18,562 Identifiable operating expenses 2,993 1,414 1,337 1,309 1,763 874 811 355 10,856 Allocated expenses 973 473 391 444 423 245 230 128 3,307 Segment profit 1,127 832 445 664 510 379 350 92 4,399 Unallocable expenses 565 Operating profit 3,834 Other income, net (Refer to Note 2.16) 568 Finance cost (Refer to Note 2.8) 56 Profit before Income taxes 4,346 Income tax expense 1,177 Net profit 3,169 Depreciation and amortization 565 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2023 Financial Services (1) Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,434 2,632 2,246 2,300 2,357 1,472 1,251 520 18,212 Identifiable operating expenses 3,103 1,352 1,380 1,231 1,551 864 724 348 10,553 Allocated expenses 985 487 401 430 426 242 209 130 3,310 Segment profit 1,346 793 465 639 380 366 318 42 4,349 Unallocable expenses 524 Operating profit 3,825 Other income, net (Refer to Note 2.16) 335 Finance cost (Refer to Note 2.8) 35 Profit before Income taxes 4,125 Income tax expense 1,142 Net profit 2,983 Depreciation and amortization 524 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2022 Financial Services (1) Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Identifiable operating expenses 2,967 1,158 1,231 1,029 1,133 798 649 316 9,281 Allocated expenses 867 399 353 347 332 213 174 124 2,809 Segment profit 1,384 822 451 566 322 335 319 22 4,221 Unallocable expenses 466 Operating profit 3,755 Other income, net (Refer to Note 2.16) 308 Finance cost (Refer to Note 2.8) 27 Profit before Income taxes 4,036 Income tax expense 1,068 Net profit 2,968 Depreciation and amortization 466 Non-cash expenses other than depreciation and amortization — (1) Financial Services include enterprises in Financial Services and Insurance (2) Retail includes enterprises in Retail, Consumer Packaged Goods and Logistics (3) Communication includes enterprises in Communication, Telecom OEM and Media (4) Life Sciences includes enterprises in Life sciences and Health care (5) Others include operating segments of businesses in India, Japan, China, Infosys Public Services & other enterprises in Public Services. * Includes impact on account of McCamish cybersecurity incident (Refer to note 2.6.2). 2.21.2 Significant clients No client individually accounted for more than 10% of the revenues for fiscal 2024, 2023 and 2022.

Overview (Policies)

Overview (Policies)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Significant Accounting Policies [Abstract]
Consolidated Statements of Cash Flows	Consolidated Statem ents of Cash Flows Accounting policy Cash flows are reported using the indirect method, whereby profit for the year is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Group are segregated. The Group considers all highly liquid investments that are readily convertible to known amounts of cash to be cash equivalents.
Basis of preparation of financial statements	1.2 Basis of preparation of financial statements These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), under the historical cost convention on the accrual basis except for certain financial instruments which have been measured at fair values. Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use.
Basis of consolidation	1.3 Basis of consolidation Infosys consolidates entities which it owns or controls. The consolidated financial statements comprise the financial statements of the Company, its controlled trusts and its subsidiaries. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Subsidiaries are consolidated from the date control commences until the date control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and intra-group balances and transactions including unrealized gain / loss from such transactions are eliminated upon consolidation. These financial statements are prepared by applying uniform accounting policies in use at the Group. Non-controlling interests which represent part of the net profit or loss and net assets of subsidiaries that are not, directly or indirectly, owned or controlled by the company, are excluded. Refer to Note 2.20 for the list of subsidiaries and controlled trusts of the Company.
Use of estimates and judgments	1.4 Use of estimates and judgments The preparation of the financial statements in conformity with IFRS requires management to make estimates, judgments and assumptions. These estimates, judgments and assumptions affect the application of accounting policies and the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the period. Application of accounting policies that require critical accounting estimates involving complex and subjective judgments and the use of assumptions in these financial statements have been disclosed in Note 1.5. Accounting estimates could change from period to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as management becomes aware of changes in circumstances surrounding the estimates. Changes in estimates and judgments are reflected in the consolidated financial statements in the period in which changes are made and, if material, their effects are disclosed in the notes to the consolidated financial statements.
Critical accounting estimates and judgements	1.5 Critical accounting estimates and judgements a. Revenue recognition The Group’s contracts with customers include promises to transfer multiple products and services to a customer. Revenues from customer contracts are considered for recognition and measurement when the contract has been approved, in writing, by the parties to the contract, the parties to the contract are committed to perform their respective obligations under the contract, and the contract is legally enforceable. The Group assesses the services promised in a contract and identifies distinct performance obligations in the contract. Identification of distinct performance obligations to determine the deliverables and the ability of the customer to benefit independently from such deliverables, and allocation of transaction price to these distinct performance obligations involves significant judgement. Fixed price maintenance revenue is recognized ratably on a straight-line basis when services are performed through an indefinite number of repetitive acts over a specified period. Revenue from a fixed price maintenance contract is recognized ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of the contract because the services are generally discrete in nature and not repetitive. The use of method to recognize the maintenance revenues requires judgment and is based on the promises in the contract and nature of the deliverables. The Group uses the percentage-of-completion method in accounting for other fixed-price contracts. Use of the percentage-of-completion method requires the Group to determine the actual efforts or costs expended to date as a proportion of the estimated total efforts or costs to be incurred. Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity. The estimation of total efforts or costs involves significant judgement and is assessed throughout the period of the contract to reflect any changes based on the latest available information. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it obtains control of the specified goods or services before they are transferred to the customer. The Group considers whether it is primarily responsible for fulfilling the promise to provide the specified goods or services, inventory risk, pricing discretion and other factors to determine whether it controls the specified goods or services and therefore, is acting as a principal or an agent. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. b. Income taxes The Group's two major tax jurisdictions are India and the United States, though the company also files tax returns in other overseas jurisdictions. Significant judgments are involved in determining the provision for income taxes, including amount expected to be paid/recovered for uncertain tax positions. In assessing the realizability of deferred income tax assets, management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. Management considers the scheduled reversals of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, management believes that the Group will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced (Refer to Note 2.18). c. Business combinations and intangible assets Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires us to fair value identifiable intangible assets and contingent consideration to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. These valuations are conducted by external valuation experts. Estimates are required to be made in determining the value of contingent consideration, value of option arrangements and intangible assets. These measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management (Refer to Note 2.9 and 2.10). d. Property, plant and equipment Property, plant and equipment represent a significant proportion of the asset base of the Group. The charge in respect of periodic depreciation is derived after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of the Group's assets are determined by management at the time the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology (Refer to Note 2.7). e. Impairment of Goodwill Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (“CGU”) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition and which represent the lowest level at which goodwill is monitored for internal management purposes. The recoverable amount of CGUs is determined based on higher of value-in-use and fair value less cost to sell. Key assumptions in the cash flow projections are prepared based on current economic conditions and comprises estimated long term growth rates, weighted average cost of capital and estimated operating margins (Refer to Note 2.9).
Recent accounting pronouncements	1.6 Recent accounting pronouncements 1.6.1 Standards issued but not yet effective New and revised IFRS Standards in issue but not yet effective: Amendments to IFRS 16 Leases : Lease Liability in a Sale and Leaseback Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments : Disclosure regarding supplier finance arrangements Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates : Lack of Exchangeability IFRS 18 Presentation and Disclosures in Financial Statements : Presentation and Disclosures in Financial Statements Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures : Amendments to the Classification and Measurement of Financial Instruments Amendments to IFRS 16 On September 22, 2022, International Accounting Standards Board (IASB) has issued amendments to IFRS 16 Leases, which added requirements explaining the subsequent measurement for a sale and leaseback transaction. These amendments will not change the accounting for leases other than those arising in a sale and leaseback transaction. The effective date for the adoption of this amendment is annual reporting periods beginning on or after January 1, 2024, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 7 and IFRS 7 On May 25, 2023 IASB has issued amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosure which requires entities to disclose information that enables users of financial statement to assess how supplier finance arrangements affect its liabilities and cash flows and to understand the effect of supplier finance arrangements on an entity’s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2024, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 21 On August 15, 2023, IASB has issued amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, Lack of Exchangeability that will require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. These amendments specify when a currency is exchangeable into another currency and when it is not and specify how an entity determines the exchange rate to apply when a currency is not exchangeable. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2025, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment. IFRS 18 – Presentation and Disclosures in Financial Statements On April 9, 2024, IASB has issued IFRS 18 – Presentation and Disclosures in Financial Statements that will replace IAS 1 Presentation of Financial Statements from its effective date. IFRS 18 introduces new requirements for information presented in the primary financial statements and disclosed in the notes. The new requirements are focused on the statement of profit or loss. IFRS 18 introduces three categories for income and expenses, that is, operating, investing and financing to improve the structure of the income statement. IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, although early adoption is permitted. The Group is yet to evaluate the impact of the amendment. Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures On May 30, 2024, IASB has issued amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, which clarifies the classification of financial assets with environmental, social and corporate governance (ESG) and similar features, derecognition of financial liability settled through electronic payment systems and also introduces additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features. The effective date for adoption of this amendment is annual reporting periods beginning on or after January 1, 2026, although early adoption is permitted. The Group is yet to evaluate the impact of the amendment.
Accounting policy on financial instruments	Accounting policy 2.3.1 Initial recognition The Group recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are recognized at fair value on initial recognition, except for trade receivables which are initially measured at transaction price. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities which are not at fair value through profit or loss are added to the fair value on initial recognition. Regular way purchase and sale of financial assets are accounted for at trade date. 2.3.2 Subsequent measurement a. Non-derivative financial instruments (i) Financial assets carried at amortized cost A financial asset is subsequently measured at amortized cost if it is held within a business model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. (ii) Financial assets at fair value through other comprehensive income (FVOCI) A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group has made an irrevocable election for its investments which are classified as equity instruments to present the subsequent changes in fair value in other comprehensive income based on its business model. (iii) Financial assets at fair value through profit or loss (FVTPL) A financial asset which is not classified in any of the above categories are subsequently fair valued through profit or loss. (iv) Financial liabilities Financial liabilities are subsequently carried at amortized cost using the effective interest method, except for contingent consideration and financial liability under option arrangements recognized in a business combination which is subsequently measured at fair value through profit or loss. b. Derivative financial instruments The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The counterparty for such contracts is generally a bank. (i) Financial assets or financial liabilities, at fair value through profit or loss This category includes derivative financial assets or liabilities which are not designated as hedges. Although the Group believes that these derivatives constitute hedges from an economic perspective, they may not qualify for hedge accounting under IFRS 9, Financial Instruments. Any derivative that is either not designated a hedge, or is so designated but is ineffective as per IFRS 9, is categorized as a financial asset or financial liability, carried at fair value through profit or loss. Derivatives not designated as hedges are recognized initially at fair value and attributable transaction costs are recognized in net profit in the statement of comprehensive income when incurred. Subsequent to initial recognition, these derivatives are measured at fair value through profit or loss and the resulting exchange gains or losses are included in other income. Assets/ liabilities in this category are presented as current assets/current liabilities if they are either held for trading or are expected to be realized within 12 months after the balance sheet date. (ii) Cash flow hedge The Group designates certain foreign exchange forward and options contracts as cash flow hedges to mitigate the risk of foreign exchange exposure on highly probable forecast cash transactions. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in the net profit in the statement of comprehensive income. If the hedging instrument no longer meets the criteria for hedge accounting, then hedge accounting is discontinued prospectively. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in cash flow hedging reserve till the period the hedge was effective remains in cash flow hedging reserve until the forecasted transaction occurs. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the statement of comprehensive income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, then the amount accumulated in cash flow hedging reserve is reclassified to the net profit in the consolidated statement of comprehensive income.
Derecognition of financial instruments	2.3.3 Derecognition of financial instruments The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the financial asset and the transfer qualifies for derecognition under IFRS 9. A financial liability (or a part of a financial liability) is derecognized from the Group's balance sheet when the obligation specified in the contract is discharged or cancelled or expires.
Fair value of financial instruments	2.3.4 Fair value of financial instruments In determining the fair value of its financial instruments, the Group uses a variety of methods and assumptions that are based on market conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis, available quoted market prices and dealer quotes. All methods of assessing fair value result in general approximation of value, and such value may never actually be realized. Refer to table ‘Financial instruments by category’ below for the disclosure on carrying value and fair value of financial assets and liabilities. For financial assets and liabilities maturing within one year from the balance sheet date and which are not carried at fair value, the carrying amounts approximate fair value due to the short maturity of these instruments.
Impairment	2.3.5 Impairment The Group recognizes loss allowances using the expected credit loss (ECL) model for the financial assets and unbilled revenue which are not fair valued through profit or loss. Loss allowance for trade receivables and unbilled revenue with no significant financing component is measured at an amount equal to lifetime ECL. For all other financial assets, expected credit losses are measured at an amount equal to the 12-month ECL, unless there has been a significant increase in credit risk from initial recognition in which case those are measured at lifetime ECL. The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considers current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recorded is recognized as an impairment loss or gain in consolidated statement of comprehensive income.
Provisions and other contingencies	2.6 Provisions and other contingencies Accounting policy 2.6.1 Provisions A provision is recognized if, as a result of a past event, the Group has a present legal or constructive obligation that is reasonably estimable, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. Contingent liability is a possible obligation arising from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity or a present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or the amount of the obligation cannot be measured with sufficient reliability. a) Post sales client support The Group provides its clients with a fixed-period post-sales support for its fixed-price, fixed-timeframe contracts. Costs associated with such support services are accrued at the time related revenues are recorded and included in cost of sales. The Group estimates such costs based on historical experience and estimates are reviewed on a periodic basis for any material changes in assumptions and likelihood of occurrence. b) Onerous contracts Provisions for onerous contracts are recognized when the expected benefits to be derived by the Group from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established the Group recognizes any impairment loss on the assets associated with that contract.
Property, plant and equipment	2.7 Property, plant and equipment Accounting policy Property, plant and equipment are stated at cost, less accumulated depreciation and impairment, if any. Costs directly attributable to acquisition are capitalized until the property, plant and equipment are ready for use, as intended by management. The charge in respect of periodic depreciation is derived at after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The Group depreciates property, plant and equipment over their estimated useful lives using the straight-line method. The estimated useful lives of assets are as follows: Buildings 22 - 25 years Plant and machinery (1) 5 years Computer equipment 3 - 5 years Furniture and fixtures 5 years Vehicles 5 years Leasehold improvements Lower of useful life of the asset or lease term (1) Includes solar plant with a useful life of 25 years . Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. The useful lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology. Advances paid towards the acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of assets not ready to use before such date are disclosed under ‘Capital work-in-progress’. Subsequent expenditures relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Group and the cost of the item can be measured reliably. The cost and related accumulated depreciation are eliminated from the financial statements upon sale or retirement of the asset. Impairment Property, plant and equipment are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the Cash Generating Unit (CGU) to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated depreciation) had no impairment loss been recognized for the asset in prior years.
Goodwill and intangible assets	2.9 Goodwill and intangible assets 2.9.1 Goodwill Accounting policy Goodwill represents the purchase consideration in excess of the Group's interest in the net fair value of identifiable assets, liabilities and contingent liabilities of the acquired entity. When the net fair value of the identifiable assets, liabilities and contingent liabilities acquired exceeds the purchase consideration, the fair value of net assets acquired is reassessed and the bargain purchase gain is recognized immediately in the net profit in the statement of comprehensive income. Goodwill is measured at cost less accumulated impairment losses. Impairment Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (CGU) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition, and which represents the lowest level at which goodwill is monitored for internal management purposes. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. Impairment occurs when the carrying amount of a CGU including the goodwill, exceeds the estimated recoverable amount of the CGU. The recoverable amount of a CGU is the higher of its fair value less cost to sell and its value-in-use. Value-in-use is the present value of future cash flows expected to be derived from the CGU. Key assumptions in the cash flow projections are prepared based on current economic conditions and includes estimated long term growth rates, weighted average cost of capital and estimated operating margins. 2.9.2 Intangible assets Accounting policy Intangible assets are stated at cost less accumulated amortization and impairment. Intangible assets are amortized over their respective individual estimated useful lives on a straight-line basis, from the date that they are available for use. The estimated useful life of an identifiable intangible asset is based on a number of factors including the effects of obsolescence, demand, competition, and other economic factors (such as the stability of the industry and known technological advances) and the level of maintenance expenditures required to obtain the expected future cash flows from the asset. Amortization methods and useful lives are reviewed periodically including at each financial year end. Research costs are expensed as incurred. Software product development costs are expensed as incurred unless technical and commercial feasibility of the project is demonstrated, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. The costs which can be capitalized include the cost of material, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use. Impairment Intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the CGU to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization) had no impairment loss been recognized for the asset in prior years.
Business combinations	Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The purchase price in an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition, which is the date on which control is transferred to the Group. The purchase price also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Contingent consideration is remeasured at fair value at each reporting date and changes in the fair value of the contingent consideration are recognized in the consolidated statement of comprehensive income. The interest of non-controlling shareholders is initially measured either at fair value or at the non-controlling interests’ proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity of subsidiaries. The payments related to options issued by the Group over the non-controlling interests in its subsidiaries are accounted as financial liabilities and initially recognized at the estimated present value of gross obligations. Such options are subsequently measured at fair value in order to reflect the amount payable under the option at the date at which it becomes exercisable. In the event that the option expires unexercised, the liability is derecognized. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed.
Operating profit	Operating profit for the Group is computed considering the revenues, net of cost of sales, selling and marketing expenses and administrative expenses.
Employee benefits	2.14 Employee benefits Accounting policy Gratuity and Pensions The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees, majorly of Infosys and its Indian subsidiaries. The Gratuity Plan provides a lump-sum payment to vested employees at retirement, death, incapacitation or termination of employment, of an amount based on the respective employee's salary and the tenure of employment with the Group. The Company contributes gratuity liabilities to the Infosys Limited Employees' Gratuity Fund Trust (the Trust). In case of Infosys BPM and EdgeVerve, contributions are made to the Infosys BPM Employees’ Gratuity Fund Trust and EdgeVerve Systems Limited Employees' Gratuity Fund Trust, respectively. Trustees administer contributions made to the Trusts and contributions are invested in a scheme with Life Insurance Corporation of India as permitted by Indian Law. The Group operates defined benefit pension plan in certain overseas jurisdictions, in accordance with the local laws. These plans are managed by third party fund managers. The plans provide for periodic payouts after retirement and/or a lumpsum payment as set out in rules of each fund and includes death and disability benefits. The defined benefit plans require contributions which are based on a percentage of salary that varies depending on the age of the respective employees. Liabilities with regard to these defined benefit plans are determined by actuarial valuation, performed by an external actuary, at each Balance Sheet date using the projected unit credit method. These defined benefit plans expose the Group to actuarial risks, such as longevity risk, interest rate risk and market risk. The Group recognizes the net obligation of a defined benefit plan in its Balance sheet as an asset or liability. Gains and losses through re-measurements of the net defined benefit liability/(asset) are recognized in other comprehensive income and not reclassified to profit or loss in subsequent periods. The actual return of the portfolio of plan assets, in excess of the yields computed by applying the discount rate used to measure the defined benefit obligation is recognized in other comprehensive income. The effect of any plan amendments are recognized in net profits in the consolidated statement of comprehensive income. Provident fund Eligible employees of Infosys receive benefits from a provident fund, which is a defined benefit plan. Both the eligible employee and the Company make monthly contributions to the provident fund plan equal to a specified percentage of the covered employee's salary. The Company contributes a portion to the Infosys Limited Employees' Provident Fund Trust. The trust invests in specific designated instruments as permitted by Indian law. The remaining portion is contributed to the government administered pension fund. The rate at which the annual interest is payable to the beneficiaries by the trust is being administered by the Government of India. The Company has an obligation to make good the shortfall, if any, between the return from the investments of the trust and the notified interest rate. In respect of Indian subsidiaries, eligible employees receive benefits from a provident fund, which is a defined contribution plan. Both the eligible employee and the respective companies make monthly contributions to this provident fund plan equal to a specified percentage of the covered employee's salary. Amounts collected under the provident fund plan are deposited in a government administered provident fund. The Companies have no further obligation to the plan beyond its monthly contributions. Superannuation Certain employees of Infosys, Infosys BPM and EdgeVerve are participants in a defined contribution plan. The Group has no further obligations to the plan beyond its monthly contributions which are periodically contributed to a trust fund, the corpus of which is invested with the Life Insurance Corporation of India. Compensated absences The Group has a policy on compensated absences which are both accumulating and non-accumulating in nature. The expected cost of accumulating compensated absences is determined by actuarial valuation performed by an external actuary at each Balance Sheet date using projected unit credit method on the additional amount expected to be paid/availed as a result of the unused entitlement that has accumulated at the Balance Sheet date. Expense on non-accumulating compensated absences is recognized in the period in which the absences occur.
Equity	Accounting policy Ordinary Shares Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new ordinary shares, share options and buyback are recognized as a deduction from equity, net of any tax effects. Treasury Shares When any entity within the Group purchases the company's ordinary shares, the consideration paid including any directly attributable incremental cost is presented as a deduction from total equity, until they are cancelled, sold or reissued. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity, and the resulting surplus or deficit on the transaction is transferred to/ from share premium.
Dividends	Dividends The final dividend on shares is recorded as a liability on the date of approval by the shareholders and interim dividends are recorded as a liability on the date of declaration by the company's Board of Directors. Income tax consequences of dividends on financial instruments classified as equity will be recognized according to where the entity originally recognized those past transactions or events that generated distributable profits.
Other income, net	2.16 Other income, net Accounting policy Other income is comprised primarily of interest income, dividend income, gain/loss on investments and exchange gain/loss on forward and options contracts and on translation of foreign currency assets and liabilities. Interest income is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established.
Functional currency and presentation currency	Functional currency and presentation currency The functional currency of Infosys, Infosys BPM, EdgeVerve, Skava, Infosys Green Forum, Danske IT and controlled trusts is the Indian rupee. The functional currencies for foreign subsidiaries are their respective local currencies. These financial statements are presented in U.S. dollars (rounded off to the nearest million) to facilitate the investors’ ability to evaluate Infosys’ performance and financial position in comparison to similar companies domiciled in other geographic locations. Transactions and translations Foreign-currency denominated monetary assets and liabilities are translated into the relevant functional currency at exchange rates in effect at the balance sheet date. The gains or losses resulting from such translations are recognized in the consolidated statement of comprehensive income and reported within exchange gains/ (losses) on translation of assets and liabilities, net, except when deferred in Other Comprehensive Income as qualifying cash flow hedges. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at fair value are translated at the exchange rate prevalent at the date when the fair value was determined. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. The related revenue and expense are recognized using the same exchange rate. Transaction gains or losses realized upon settlement of foreign currency transactions are included in determining net profit for the period in which the transaction is settled. Revenue, expense and cash-flow items denominated in foreign currencies are translated into the relevant functional currencies using the exchange rate in effect on the date of the transaction. The translation of financial statements of the foreign subsidiaries to the presentation currency is performed for assets and liabilities using the exchange rate in effect at the balance sheet date and for revenue, expense and cash-flow items using the average exchange rate for the respective periods. The gains or losses resulting from such translation are included in currency translation reserves under other components of equity. When a subsidiary is disposed of, in full, the relevant amount is transferred to the net profit in the statement of comprehensive income. However, when a change in the parent's ownership does not result in loss of control of a subsidiary, such changes are recorded through equity. Other Comprehensive Income, net of taxes includes translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments and measured at fair value through other comprehensive income (FVOCI). Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the exchange rate in effect at the balance sheet date.
Government grants	Government grants The Group recognizes government grants only when there is reasonable assurance that the conditions attached to them will be complied with, and the grants will be received. Government grants related to assets are treated as deferred income and are recognized in the net profit in the statement of comprehensive income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the statement of comprehensive income over the periods necessary to match them with the related costs which they are intended to compensate.
Employees' Stock Option Plans (ESOP)	Accounting policy The Group recognizes compensation expense relating to share-based payments in net profit based on estimated fair- value of the awards on the grant date. The estimated fair value of awards is recognized as an expense in net profit in the consolidated statement of comprehensive income on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was in-substance, multiple awards with a corresponding increase to share premium.
Income taxes	2.18 Income taxes Accounting policy Income tax expense comprises current and deferred income tax. Income tax expense is recognized in the net profit in the consolidated statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity or other comprehensive income. Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred income tax assets and liabilities are recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred income tax assets and liabilities are measured using tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred income tax assets and liabilities is recognized as income or expense in the period that includes the enactment or the substantive enactment date. A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized. Deferred income taxes are not provided on the undistributed earnings of subsidiaries and branches where it is expected that the earnings of the subsidiary or branch will not be distributed in the foreseeable future. The Group offsets current tax assets and current tax liabilities; deferred tax assets and deferred tax liabilities, where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Tax benefits of deductions earned on exercise of employee share options in excess of compensation charged to income are credited to equity.
Earnings per equity share	Accounting policy Basic earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares outstanding during the period. Diluted earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares considered for deriving basic earnings per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares. The dilutive potential equity shares are adjusted for the proceeds receivable had the equity shares been actually issued at fair value (i.e., the average market value of the outstanding equity shares). Dilutive potential equity shares are deemed converted as at the beginning of the period, unless issued at a later date. Dilutive potential equity shares are determined independently for each period presented. The number of equity shares and potentially dilutive equity shares are adjusted retrospectively for all periods presented for any share splits and bonus shares issues including for changes effected prior to the approval of the financial statements by the Board of Directors.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Mar. 31, 2024
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalent	Cash and cash equivalents consist of the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Cash and bank deposits 1,773 1,220 Deposits with financial institutions — 261 1,773 1,481

Investments - (Tables)

Investments - (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]
Schedule of Carrying Value of Investments	The carrying value of investments are as follows: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current investments Amortized cost: Quoted debt securities — 18 Fair value through profit and loss: Liquid mutual funds 313 119 Fair Value through Other comprehensive income: Quoted debt securities 291 179 Certificates of deposit 365 435 Commercial Paper 579 90 1,548 841 Non-Current investments Amortized cost: Quoted debt securities 211 215 Fair value through Other comprehensive income: Quoted debt securities 1,093 1,221 Quoted equity securities 14 — Unquoted equity and preference securities 11 24 Fair value through profit and loss: Target maturity fund units 51 49 Others 24 21 1,404 1,530 Total Investments 2,952 2,371 Investment carried at amortized cost 211 233 Investments carried at fair value through other comprehensive income 2,353 1,949 Investments carried at fair value through profit and loss 388 189 Note: Uncalled capital commitments outstanding as of March 31, 2024, and March 31, 2023, was $ 9 million and $ 11 million, respectively.
Schedule of Amounts Recorded in Other Comprehensive Income	Details of amounts recorded in other comprehensive income: (Dollars in millions) Net gain / (loss) on Year ended March 31, 2024 Gross Tax Net Quoted debt securities 19 ( 2 ) 17 Equity and preference securities 1 1 2 (Dollars in millions) Net gain / (loss) on Year ended March 31, 2023 Gross Tax Net Quoted debt securities ( 31 ) 1 ( 30 ) Equity and preference securities ( 3 ) – ( 3 ) (Dollars in millions) Net gain / (loss) on Year ended March 31, 2022 Gross Tax Net Quoted debt securities ( 9 ) 3 ( 6 ) Equity and preference securities 15 ( 3 ) 12
Schedule of Method of Fair Valuation	Method of fair valuation: (Dollars in millions) Fair value As of March 31 Class of investment Method 2024 2023 Liquid mutual funds- carried at Fair value through profit or loss Quoted price 313 119 Target maturity fund units- carried at Fair value through profit or loss Quoted price 51 49 Quoted debt securities- carried at amortized cost Quoted price and market 236 261 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market 1,384 1,400 Commercial Paper- carried at Fair value through other comprehensive income Market observable inputs 579 90 Certificate of deposits- carried at Fair value through other comprehensive income Market observable inputs 365 435 Unquoted equity and preference securities- carried at fair value through other comprehensive income Discounted cash flows method, 11 24 Quoted equity securities - carried at fair value through other comprehensive income Quoted price 14 — Others - carried at fair value through profit or loss Discounted cash flows method, 24 21 2,977 2,399 Note: Certain quoted investments are classified as Level 2 in the absence of active market for such investments.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about financial instruments [abstract]
Disclosure of Financial Instruments and Fair Value Measurements Explanatory	The carrying value and fair value of financial instruments by categories as of March 31, 2024, were as follows: (Dollars in millions) Financial assets/ liabilities Financial assets/liabilities Amortised cost Designated upon Mandatory Equity instruments Mandatory Total Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 1,773 — — — — 1,773 1,773 Investments (Refer to Note 2.2) Liquid mutual funds — — 313 — — 313 313 Target maturity fund units — — 51 — — 51 51 Quoted debt securities 211 — — — 1,384 1,595 1,620 (1) Certificates of deposit — — — — 365 365 365 Commercial Papers — — — — 579 579 579 Quoted equity securities — — — 14 — 14 14 Unquoted equity and preference securities — — — 11 — 11 11 Unquoted investments others — — 24 — — 24 24 Trade receivables 3,620 — — — — 3,620 3,620 Unbilled revenues (Refer to Note 2.12) (3) 1,151 — — — — 1,151 1,151 Prepayments and other assets (Refer to Note 2.4) 694 — — — — 694 684 (2) Derivative financial instruments — — 7 — 3 10 10 Total 7,449 — 395 25 2,331 10,200 10,215 Liabilities: Trade payables 474 — — — — 474 474 Lease liabilities 1,002 — — — — 1,002 1,002 Derivative financial instruments — — 4 — — 4 4 Financial liability under option arrangements (Refer to Note 2.5) — — 72 — — 72 72 Other liabilities including contingent consideration (Refer to Note 2.5) 1,887 — — — — 1,887 1,887 Total 3,363 — 76 — — 3,439 3,439 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones The carrying value and fair value of financial instruments by categories as of March 31, 2023, were as follows: (Dollars in millions) Financial assets/ liabilities Financial assets/liabilities Amortised cost Designated upon Mandatory Equity instruments Mandatory Total Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 1,481 — — — — 1,481 1,481 Investments (Refer to Note 2.2) Liquid mutual funds — — 119 — — 119 119 Target maturity fund units — — 49 — — 49 49 Quoted debt securities 233 — — — 1,400 1,633 1,661 (1) Certificate of deposit — — — — 435 435 435 Commercial Papers — — — — 90 90 90 Unquoted equity and preference securities — — — 24 — 24 24 Unquoted investments others — — 21 — — 21 21 Trade receivables 3,094 — — — — 3,094 3,094 Unbilled revenues (Refer to Note 2.12) (3) 1,157 — — — — 1,157 1,157 Prepayments and other assets (Refer to Note 2.4) 624 — — — — 624 614 (2) Derivative financial instruments — — 8 — 4 12 12 Total 6,589 — 197 24 1,929 8,739 8,757 Liabilities: Trade payables 470 — — — — 470 470 Lease liabilities 1,010 — — — — 1,010 1,010 Derivative financial instruments — — 8 — 2 10 10 Financial liability under option arrangements (Refer to Note 2.5) — — 73 — — 73 73 Other liabilities including contingent consideration (Refer to Note 2.5) 2,112 — 12 — — 2,124 2,124 Total 3,592 — 93 — 2 3,687 3,687 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones
Schedule of Fair Value Hierarchy of Assets and Liabilities Measured At Fair Value On a Recurring Basis	The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 is as follows : (Dollars in millions) As of Fair value measurement at end of Level 1 Level 2 Level 3 Assets Investments (Refer to note 2.2) Investments in liquid mutual fund units 313 313 — — Investments in target maturity fund units 51 51 — — Investments in quoted debt securities 1,620 1,580 40 — Investments in certificates of deposit 365 — 365 — Investments in commercial paper 579 — 579 — Investments in unquoted equity and preference securities 11 — — 11 Investments in quoted equity securities 14 14 — — Investment in unquoted investments others 24 — — 24 Others Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 10 — 10 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 4 — 4 — Financial liability under option arrangements (Refer to Note 2.5)* 72 — — 72 * Discount rate ranges from 9 % to 15 % The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2023 is as follows : (Dollars in millions) As of Fair value measurement at end of Level 1 Level 2 Level 3 Assets Investments (Refer to note 2.2) Investments in liquid mutual fund units 119 119 — — Investments in target maturity fund units 49 49 — — Investments in quoted debt securities 1,661 1,302 359 — Investments in certificates of deposit 435 — 435 — Investments in commercial paper 90 — 90 — Investments in unquoted equity and preference securities 24 — — 24 Investment in unquoted investments others 21 — — 21 Others Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 12 — 12 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 10 — 10 — Financial liability under option arrangements (Refer to Note 2.5)* 73 — — 73 Liability towards contingent consideration (Refer to Note 2.5)* 12 — — 12 * Discount rate ranges from 10 % to 15 %
Summary of Income from Financial Assets or Liabilities	Income from financial assets (Dollars in millions) Year ended March 31, 2024 2023 2022 Interest income on financial assets carried at amortized cost 128 107 135 Interest income on financial assets fair valued through other comprehensive income 122 119 86 Gain / (loss) on investments carried at fair value through profit or loss 34 18 24 284 244 245
Schedule of Analysis of Foreign Currency Risk From Monetary Assets and Liabilities	The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2024: (Dollars in millions) U.S. dollars Euro United Kingdom Australian dollars Other currencies Total Net financial assets 3,133 1,146 258 177 350 5,064 Net financial liabilities ( 1,430 ) ( 405 ) ( 85 ) ( 97 ) ( 266 ) ( 2,283 ) Total 1,703 741 173 80 84 2,781 The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2023: (Dollars in millions) U.S. dollars Euro United Kingdom Australian dollars Other currencies Total Net financial assets 2,528 908 221 220 317 4,194 Net financial liabilities ( 1,478 ) ( 454 ) ( 90 ) ( 116 ) ( 269 ) ( 2,407 ) Total 1,050 454 131 104 48 1,787
Summary of Outstanding Foreign Forward and Options Contract	The following table gives details in respect of outstanding foreign exchange forward and options contracts: As of March 31, 2024 March 31, 2023 In Million In $ Million In Million In $ Million Derivatives designated as cash flow hedges Forward contracts In Euro 30 32 — — Option Contracts In Euro 236 254 325 354 In Australian dollars 106 69 140 94 In United Kingdom Pound Sterling 35 44 55 68 Other derivatives Forward contracts In U.S. Dollars 1,423 1,423 1,670 1,670 In Euro 574 619 316 344 In Singapore dollars 171 125 204 151 In United Kingdom Pound Sterling 86 108 86 107 In Swiss Franc 17 19 1 1 In New Zealand dollars 30 18 30 19 In Czech Koruna 374 16 364 16 In Danish Krone 100 15 — — In Norwegian Krone 130 12 100 10 In Canadian dollars 15 11 — — In Australian dollars 14 9 10 6 In Hungarian Forint 2,500 7 — — In Chinese Yuan 43 6 41 6 In South African rand 85 4 85 5 Option contracts In U.S. Dollars 543 543 300 300 In Euro 100 108 160 174 In Australian dollars 20 13 30 20 In United Kingdom Pound Sterling — — 15 19 3,455 3,364
Summary of Derivative Financial Instruments into Relevant Maturity Groupings	The table below analyzes the derivative financial instruments into relevant maturity groupings based on the remaining period as of the balance sheet date: (Dollars in millions) As of March 31, 2024 March 31, 2023 Not later than one month 1,304 1,601 Later than one month and not later than three months 1,914 1,358 Later than three months and not later than one year 237 405 3,455 3,364
Summary of Reconciliation of Cash Flow Hedge Reserve	The following table provides the reconciliation of cash flow hedge reserve: (Dollars in millions) Year ended Year ended Year ended Gain / (Loss) Balance at the beginning of the period — 1 2 Gain / (Loss) recognized in other comprehensive income during the period 1 12 14 Amount reclassified to profit or loss during the period 1 ( 13 ) ( 15 ) Tax impact on above ( 1 ) — — Balance at the end of the period 1 — 1
Summary of Quantitative Information About Offsetting of Derivative Financial Assets And Derivative Financial Liabilities	The following table provides quantitative information about offsetting of derivative financial assets and derivative financial liabilities: (Dollars in millions) As of March 31, 2024 March 31, 2023 Derivative Derivative Derivative Derivative Gross amount of recognized financial asset/liability 12 ( 6 ) 15 ( 13 ) Amount set off ( 2 ) 2 ( 3 ) 3 Net amount presented in balance sheet 10 ( 4 ) 12 ( 10 )
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2024 2023 2022 Revenue from top five customers 13.3 12.7 11.4 Revenue from top ten customers 20.0 20.2 19.3 Year ended March 31, 2024, March 31, 2023 and March 31, 2022 (Dollars in millions) Particulars Year ended 2024 2023 2022 Revenues by Geography* North America 11,163 11,262 10,066 Europe 5,105 4,670 4,039 India 469 478 480 Rest of the world 1,825 1,802 1,726 Total 18,562 18,212 16,311 *Geographical revenues are based on the domicile of customer
Summary of Trade Receivables Ageing Schedule	Trade receivables ageing schedule for fiscal 2024 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,707 889 42 53 1 14 3,706 Less: Allowance for credit loss 86 Total Trade receivables 3,620 Trade receivables ageing schedule for fiscal 2023 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,241 914 7 1 9 5 3,177 Less: Allowance for credit loss 83 Total Trade receivables 3,094
Summary of Movement In Credit Allowance On Customer Balance	(Dollars in millions) Year ended March 31, 2024 2023 2022 Balance at the beginning 117 113 103 Translation differences ( 2 ) ( 3 ) ( 1 ) Impairment loss recognized / (reversed), net 11 28 19 Amounts written off ( 12 ) ( 21 ) ( 8 ) Balance at the end 114 117 113
Summary of Credit Receivable	The Group’s credit period generally ranges from 30-75 days. (Dollars in millions) As of March 31, 2024 March 31, 2023 Trade receivables 3,620 3,094 Unbilled revenues 1,744 2,037
Summary of Contractual Maturities of Significant Financial Liabilities	The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2024: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 474 — — — 474 Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5) 67 — — 16 83 Other financial liabilities on an undiscounted basis (Refer to Note 2.5) 1,657 158 68 8 1,891 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2023: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 470 — — — 470 Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5) 82 — — — 82 Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5) 1,875 186 53 2 2,116 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 12 — — — 12

Prepayments and Other Assets (T

Prepayments and Other Assets (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Prepayments And Other Assets [Abstract]
Schedule of Prepayment and Other Assets	Prepayments and other assets consist of the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current Security deposits (1) 9 5 Loans to employees (1) 30 35 Prepaid expenses (2) 399 334 Interest accrued and not due (1) 64 59 Withholding taxes and others (2) 424 398 Advance payments to vendors for supply of goods (2) 43 25 Deposit with corporation (1)(3) 304 286 Deferred contract cost Cost of obtaining a contract (2)(4) 24 104 Cost of fulfillment (2) 43 21 Net investment in sublease of right of use asset (Refer to Note 2.8) (1) 1 6 Other non-financial assets (2) 21 32 Other financial assets (1)(5) 111 31 Total Current prepayment and other assets 1,473 1,336 Non-current Loans to employees (1) 4 5 Security deposits (1) 31 35 Deposit with corporation (1)(3) 6 12 Defined benefit plan assets (Refer to Note 2.14) (2) 4 4 Prepaid expenses (2) 41 41 Deferred contract cost Cost of obtaining a contract (2)(4) 16 23 Cost of fulfillment (2) 82 79 Withholding taxes and others (2) 81 83 Net investment in sublease of right of use asset (Refer to Note 2.8) (1) — 37 Other financial assets (1)(5) 134 113 Total Non-current prepayment and other assets 399 432 Total prepayment and other assets 1,872 1,768 (1) Financial assets carried at amortized cost 694 624 (2) Non-financial assets (3) Deposit with corporation represents amounts deposited to settle certain employee-related obligations as and when they arise during the normal course of business. (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 (Refer to note 2.5) (5) Primarily includes net investment in lease (Refer to note 2.8)

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Other Liabilities [Abstract]
Schedule of Other Liabilities	Other liabilities comprise the following: (Dollars in millions) As of March 31, 2024 March 31, 2023 Current Accrued compensation to employees (1) 534 508 Accrued defined benefit liability (Refer to Note 2.14) (3) 1 — Accrued expenses (1) 986 949 Withholding taxes and others (3) 382 442 Liabilities of controlled trusts (1) 25 26 Liability towards contingent consideration (2) — 12 Capital creditors (1) 37 82 Financial liability under option arrangements (2)(5) 60 73 Other non-financial liabilities (3) 1 4 Other financial liabilities (1)(4) 73 307 Total Current other liabilities 2,099 2,403 Non-current Accrued compensation to employees (1) 1 1 Accrued expenses (1) 213 198 Accrued defined benefit liability (Refer to Note 2.14) (3) 19 54 Financial liability under option arrangements (2)(5) 12 — Other non-financial liabilities (3) 10 7 Other financial liabilities (1)(4) 18 41 Total Non-current other liabilities 273 301 Total other liabilities 2,372 2,704 (1) Financial liability carried at amortized cost 1,887 2,112 (2) Financial liability carried at fair value through profit or loss 72 85 Financial liability under option arrangements on undiscounted basis (Refer to Note 2.5) 83 82 Financial liability towards contingent consideration on undiscounted basis (Refer to Note 2.10) — 12 (3) Non-financial liabilities

Provisions and Other Continge_2

Provisions and Other Contingencies (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of other provisions [abstract]
Schedule of Provisions For Post Sales Client Support and Other Provisions	Provision for post sales client support and other provisions : (Dollars in millions) As of March 31, 2024 March 31, 2023 Post sales client support and other provisions 215 159 215 159
Summary of Movement in the Provision for Post Sales Client Support	The movement in the provision for post sales client support is as follows: (Dollars in millions) Year ended March 31, 2024 Balance at the beginning 159 Translation differences ( 1 ) Provision recognized / (reversed) 108 Provision utilized ( 51 ) Balance at the end 215

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of Estimated Useful Lives of Assets	The estimated useful lives of assets are as follows: Buildings 22 - 25 years Plant and machinery (1) 5 years Computer equipment 3 - 5 years Furniture and fixtures 5 years Vehicles 5 years Leasehold improvements Lower of useful life of the asset or lease term Includes solar plant with a useful life of 25 years .
Schedule of Changes in Carrying Value of Property, Plant and Equipment	Following are the changes in the carrying value of property, plant and equipment for fiscal 2024: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2023 174 1,407 625 1,037 409 6 3,658 Additions — 36 40 112 24 — 212 Deletions* — ( 7 ) ( 19 ) ( 102 ) ( 20 ) — ( 148 ) Translation difference ( 3 ) ( 25 ) ( 9 ) ( 15 ) ( 7 ) — ( 59 ) Gross carrying value as of March 31, 2024 171 1,411 637 1,032 406 6 3,663 Accumulated depreciation as of April 1, 2023 — ( 552 ) ( 468 ) ( 709 ) ( 300 ) ( 5 ) ( 2,034 ) Depreciation — ( 54 ) ( 56 ) ( 167 ) ( 47 ) — ( 324 ) Accumulated depreciation on deletions* — 7 18 101 19 — 145 Translation difference — 9 8 10 6 — 33 Accumulated depreciation as of March 31, 2024 — ( 590 ) ( 498 ) ( 765 ) ( 322 ) ( 5 ) ( 2,180 ) Capital work-in-progress as of March 31, 2024 54 Carrying value as of March 31, 2024 171 821 139 267 84 1 1,537 Capital work-in-progress as of April 1, 2023 55 Carrying value as of April 1, 2023 174 855 157 328 109 1 1,679 * During fiscal 2024, certain assets which were not in use having gross book value of $ 93 million (net book value: Nil), were retired Following are the changes in the carrying value of property, plant and equipment for fiscal 2023: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2022 188 1,481 653 1,125 423 6 3,876 Additions - Business Combination (Refer to Note 2.10) — — 1 1 — — 2 Additions — 42 57 187 62 — 348 Deletions* — — ( 32 ) ( 191 ) ( 45 ) — ( 268 ) Translation difference ( 14 ) ( 116 ) ( 54 ) ( 85 ) ( 31 ) — ( 300 ) Gross carrying value as of March 31, 2023 174 1,407 625 1,037 409 6 3,658 Accumulated depreciation as of April 1, 2022 — ( 541 ) ( 484 ) ( 796 ) ( 324 ) ( 5 ) ( 2,150 ) Depreciation — ( 54 ) ( 58 ) ( 164 ) ( 44 ) — ( 320 ) Accumulated depreciation on deletions* — — 32 190 44 — 266 Translation difference — 43 42 61 24 — 170 Accumulated depreciation as of March 31, 2023 — ( 552 ) ( 468 ) ( 709 ) ( 300 ) ( 5 ) ( 2,034 ) Capital work-in-progress as of March 31, 2023 55 Carrying value as of March 31, 2023 174 855 157 328 109 1 1,679 Capital work-in-progress as of April 1, 2022 67 Carrying value as of April 1, 2022 188 940 169 329 99 1 1,793 * During fiscal 2023, certain assets which were not in use having gross book value of $ 234 million (net book value: Nil), were retired Following are the changes in the carrying value of property, plant and equipment for fiscal 2022: (Dollars in millions) Land Buildings Plant and Computer Furniture Vehicles Total Gross carrying value as of April 1, 2021 191 1,445 679 1,045 416 6 3,782 Additions 4 81 47 206 26 — 364 Deletions — — ( 50 ) ( 90 ) ( 7 ) — ( 147 ) Translation difference ( 7 ) ( 45 ) ( 23 ) ( 36 ) ( 12 ) — ( 123 ) Gross carrying value as of March 31, 2022 188 1,481 653 1,125 423 6 3,876 Accumulated depreciation as of April 1, 2021 — ( 503 ) ( 492 ) ( 771 ) ( 294 ) ( 4 ) ( 2,064 ) Depreciation — ( 56 ) ( 57 ) ( 141 ) ( 45 ) ( 1 ) ( 300 ) Accumulated depreciation on deletions — — 47 90 6 — 143 Translation difference — 18 18 26 9 – 71 Accumulated depreciation as of March 31, 2022 — ( 541 ) ( 484 ) ( 796 ) ( 324 ) ( 5 ) ( 2,150 ) Capital work-in-progress as of March 31, 2022 67 Carrying value as of March 31, 2022 188 940 169 329 99 1 1,793 Capital work-in-progress as of April 1, 2021 145 Carrying value as of April 1, 2021 191 942 187 274 122 2 1,863 * During fiscal 2022, certain assets which were not in use having gross book value of $ 43 million (net book value: Nil), were retired

Leases (Tables)

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

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2024
Intangible assets and goodwill [abstract]
Summary of Changes In Carrying Amount of Goodwill	Following is a summary of changes in the carrying amount of goodwill: (Dollars in millions) As of March 31, 2024 March 31, 2023 Carrying value at the beginning 882 817 Goodwill on acquisitions during the year (Refer to Note 2.10) — 79 Translation differences ( 7 ) ( 14 ) Carrying value at the end 875 882
Summary of Allocation of Goodwill to Operating Segments	The following table presents the allocation of goodwill to operating segments as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of Segments March 31, 2024 March 31, 2023 Financial services 177 178 Retail 112 113 Communication 81 81 Energy, utilities, Resources and Services 139 140 Manufacturing 69 70 Life Sciences 114 115 692 697 Operating segments without significant goodwill 66 68 Total 758 765
Summary of Key Assumptions Used for the Calculations	The key assumptions used for the calculations are as follows: (in %) As of March 31, 2024 March 31, 2023 Long term growth rate 7 - 10 8 - 10 Operating margins 19 - 21 19 - 21 Discount rate 13 13
Summary of Changes In Carrying Amount of Acquired Intangible Assets	Following are the changes in the carrying value of acquired intangible assets for fiscal 2024: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2023 307 127 42 94 570 Additions during the period — 9 — — 9 Translation differences ( 3 ) ( 2 ) — — ( 5 ) Gross carrying value as of March 31, 2024 304 134 42 94 574 Accumulated amortization as of April 1, 2023 ( 196 ) ( 85 ) ( 24 ) ( 52 ) ( 357 ) Amortization expense ( 24 ) ( 9 ) ( 4 ) ( 15 ) ( 52 ) Translation differences 1 1 — — 2 Accumulated amortization as of March 31, 2024 ( 219 ) ( 93 ) ( 28 ) ( 67 ) ( 407 ) Carrying value as of March 31, 2024 85 41 14 27 167 Carrying value as of April 1, 2023 111 42 18 42 213 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 10 1 - 5 1 - 6 1 - 4 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2023: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2022 274 121 40 90 525 Additions during the period — 8 — — 8 Acquisition through business combination (Refer Note 2.10) 34 — 3 4 41 Translation differences ( 1 ) ( 2 ) ( 1 ) — ( 4 ) Gross carrying value as of March 31, 2023 307 127 42 94 570 Accumulated amortization as of April 1, 2022 ( 169 ) ( 75 ) ( 19 ) ( 37 ) ( 300 ) Amortization expense ( 29 ) ( 10 ) ( 6 ) ( 15 ) ( 60 ) Translation differences 2 — 1 — 3 Accumulated amortization as of March 31, 2023 ( 196 ) ( 85 ) ( 24 ) ( 52 ) ( 357 ) Carrying value as of March 31, 2023 111 42 18 42 213 Carrying value as of April 1, 2022 105 46 21 53 225 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 11 1 - 6 1 - 7 1 - 5 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2022: (Dollars in millions) Customer Software Marketing Others* Total Gross carrying value as of April 1, 2021 282 112 40 91 525 Additions during the period — 11 — — 11 Translation differences ( 8 ) ( 2 ) — ( 1 ) ( 11 ) Gross carrying value as of March 31, 2022 274 121 40 90 525 Accumulated amortization as of April 1, 2021 ( 139 ) ( 67 ) ( 14 ) ( 22 ) ( 242 ) Amortization expense ( 32 ) ( 9 ) ( 5 ) ( 16 ) ( 62 ) Translation differences 2 1 — 1 4 Accumulated amortization as of March 31, 2022 ( 169 ) ( 75 ) ( 19 ) ( 37 ) ( 300 ) Carrying value as of March 31, 2022 105 46 21 53 225 Carrying value as of April 1, 2021 143 45 26 69 283 Estimated Useful Life (in years) 1 - 15 3 - 10 3 - 10 3 - 7 Estimated Remaining Useful Life (in years) 1 - 12 1 - 7 1 - 8 1 - 6 * Majorly includes intangibles related to vendor relationships

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about business combination [abstract]
Summary of Purchase Price Allocation	The purchase price is allocated to assets acquired and liabilities assumed based upon determination of fair values at the dates of acquisition as follows: (Dollars in millions) Component Acquiree's Fair value Purchase price Net assets (1) 12 — 12 Intangible assets Customer contracts and relationships — 34 34 Vendor relationships — 4 4 Brand — 3 3 Deferred tax liabilities on intangible assets — ( 10 ) ( 10 ) 12 31 43 Goodwill 79 Total purchase price 122 (1) Includes cash and cash equivalents acquired of $ 3 million

Revenue from Operations (Tables

Revenue from Operations (Tables)	12 Months Ended
	Mar. 31, 2024
Revenue [abstract]
Summary of Revenue	Revenues for fiscal 2024, 2023, and 2022 are as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Revenue from software services 17,549 17,072 15,225 Revenue from products and platforms 1,013 1,140 1,086 Total Revenue from Operations 18,562 18,212 16,311
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2024 2023 2022 Revenue from top five customers 13.3 12.7 11.4 Revenue from top ten customers 20.0 20.2 19.3 Year ended March 31, 2024, March 31, 2023 and March 31, 2022 (Dollars in millions) Particulars Year ended 2024 2023 2022 Revenues by Geography* North America 11,163 11,262 10,066 Europe 5,105 4,670 4,039 India 469 478 480 Rest of the world 1,825 1,802 1,726 Total 18,562 18,212 16,311 *Geographical revenues are based on the domicile of customer
Summary of Unbilled Revenue	(Dollars in millions) As of March 31, 2024 March 31, 2023 Unbilled financial asset (1) 1,151 1,157 Unbilled non-financial asset (2) 593 880 1,744 2,037 (1) Right to consideration is unconditional and is due only after a passage of time. (2) Right to consideration is dependent on completion of contractual milestones.

Expenses by Nature (Tables)

Expenses by Nature (Tables)	12 Months Ended
	Mar. 31, 2024
Expenses by nature [abstract]
Disclosure of Detailed Information About Expenses by Nature Explanatory	(Dollars in millions) Year ended March 31, 2024 2023 2022 Employee benefit costs 9,981 9,729 8,585 Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9) 565 524 466 Travelling costs 213 190 110 Cost of technical sub-contractors 1,477 1,751 1,690 Cost of software packages for own use 259 240 190 Third party items bought for service delivery to clients 1,372 1,110 721 Consultancy and professional charges 210 210 253 Communication costs 81 89 82 Repairs and maintenance 175 169 163 Rates and Taxes 39 37 35 Provision for post-sales client support 9 15 10 Power and fuel 24 22 18 Commission to non-whole time directors 2 2 2 Branding and marketing expenses 122 112 74 Impairment loss recognized / (reversed) under expected credit loss model 15 35 23 Insurance charges 25 22 22 Contribution towards Corporate Social Responsibility 64 58 57 Others 95 72 55 Total cost of sales, selling and marketing expenses and administrative expenses 14,728 14,387 12,556

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of defined benefit plans [abstract]
Summary of Defined Benefit Plans Amount Recognized in Group's Financial Statements	(Dollars in millions) Gratuity Pension As of As of March 31, 2024 March 31, 2023 March 31, 2024 March 31, 2023 Change in benefit obligations Benefit obligations at the beginning 216 227 112 122 Transfer 4 — — 2 Service cost 37 34 6 5 Interest expense 15 13 2 1 Remeasurements - Actuarial losses / (gains) 4 ( 9 ) 3 ( 17 ) Past service cost - plan amendments — — ( 4 ) — Employee contribution — — 4 3 Benefits paid ( 19 ) ( 33 ) ( 1 ) ( 6 ) Translation differences ( 4 ) ( 16 ) – 2 Benefit obligations at the end 253 216 122 112 Change in plan assets Fair value of plan assets at the beginning 214 226 106 111 Transfer — — — 2 Interest Income 15 13 2 1 Remeasurements – Returns on plan assets excluding amounts included in interest income 2 4 2 ( 11 ) Employer contribution 40 22 6 5 Employee contribution — — 4 3 Benefits paid ( 18 ) ( 32 ) ( 1 ) ( 6 ) Translation differences ( 4 ) ( 19 ) — 1 Fair value of plan assets at the end 249 214 119 106 Funded status ( 4 ) ( 2 ) ( 3 ) ( 6 ) Prepaid defined benefit plan asset 2 3 2 1 Accrued defined benefit plan liability ( 6 ) ( 5 ) ( 5 ) ( 7 ) The following tables set out the funded status of the defined benefit provident fund plan of Infosys Limited and the amounts recognized in the Group's financial statements as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of March 31, 2024 March 31, 2023 Change in benefit obligations Benefit obligations at the beginning 1,281 1,228 Service cost 106 101 Employee contribution 200 210 Interest expense 92 78 Actuarial (gains) / loss 12 ( 10 ) Benefits paid ( 246 ) ( 226 ) Translation differences ( 21 ) ( 100 ) Benefit obligations at the end 1,424 1,281 Change in plan assets Fair value of plan assets at the beginning 1,239 1,195 Interest income 89 76 Remeasurements- Return on plan assets excluding amounts included in interest income 28 ( 23 ) Employee contribution 200 210 Employer contribution 126 104 Benefits paid ( 246 ) ( 226 ) Translation differences ( 20 ) ( 97 ) Fair value of plan assets at the end 1,416 1,239 Accrued defined benefit plan liability ( 8 ) ( 42 )
Summary of Defined Benefit Plan	Amount for fiscal 2024, 2023 and 2022 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Service cost 37 34 29 6 5 5 Net interest on the net defined benefit liability / asset — — ( 1 ) — — — Plan amendments — — — ( 4 ) — 2 Net cost 37 34 28 2 5 7 Amount for fiscal 2024, 2023 and 2022 recognized in statement of other comprehensive income: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Re-measurements of the net defined benefit liability / (asset) Actuarial (gains) / losses 4 ( 9 ) 11 3 ( 17 ) ( 2 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / (asset) ( 2 ) ( 4 ) ( 3 ) ( 2 ) 11 ( 7 ) Total 2 ( 13 ) 8 1 ( 6 ) ( 9 ) Breakup of actuarial (gains) / losses for fiscal 2024, 2023 and 2022 is as follows: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 (Gain) / loss from change in demographic assumptions — — — — — — (Gain) / loss from change in financial assumptions 1 ( 8 ) ( 6 ) 3 ( 18 ) ( 3 ) (Gain) / loss from change in experience adjustments 3 ( 1 ) 17 — 1 1 4 ( 9 ) 11 3 ( 17 ) ( 2 ) The gratuity and pension cost recognized in the statement of comprehensive income apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost is as follows: (Dollars in millions) Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Cost of sales 34 31 25 2 5 6 Selling and marketing expenses 2 2 2 — — 1 Administrative expenses 1 1 1 — — — 37 34 28 2 5 7 Superannuation contributions have been apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 56 55 44 Selling and marketing expenses 4 3 3 Administrative expenses 2 2 2 62 60 49 Amount for fiscal 2024, 2023 and 2022 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2024 2023 2022 Service cost 106 101 88 Net interest on the net defined benefit liability / asset 3 2 1 Net provident fund cost 109 103 89 Amount for fiscal 2024, 2023 and 2022 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2024 2023 2022 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 12 ( 10 ) 16 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) ( 28 ) 23 ( 2 ) ( 16 ) 13 14 Provident fund contributions have been apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 137 134 106 Selling and marketing expenses 10 9 8 Administrative expenses 5 5 4 152 148 118 Employee benefit costs include: (Dollars in millions) Year ended March 31, 2024 2023 2022 Salaries and bonus (1) 9,729 9,481 8,383 Defined contribution plans 81 78 64 Defined benefit plans 171 170 138 9,981 9,729 8,585 (1) Includes stock compensation expense of $ 79 million, $ 64 million and $ 56 million for fiscal 2024, 2023 and 2022, respectively. (Refer to Note 2.17) The employee benefit cost is recognized in the following line items in the consolidated statement of comprehensive income: (Dollars in millions) Year ended March 31, 2024 2023 2022 Cost of sales 8,998 8,826 7,714 Selling and marketing expenses 656 598 572 Administrative expenses 327 305 299 9,981 9,729 8,585
Summary of Weighted-Average Assumptions	The weighted-average assumptions used to determine benefit obligations as of March 31, 2024, and March 31, 2023 are set out below: Gratuity Pension As of As of March 31, 2024 March 31, 2023 March 31, 2024 March 31, 2023 Discount rate 7.0 % 7.1 % 1.5 - 3.4 % 1.8 % - 3.8 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 1.0 %- 3.0 % 1.0 % - 3.0 % Weighted average duration of defined benefit obligation 5.8 years 5.9 years 12 years 12 years The weighted-average assumptions used to determine net periodic benefit cost for fiscal 2024, 2023 and 2022 are set out below: Gratuity Pension Year ended March 31, Year ended March 31, 2024 2023 2022 2024 2023 2022 Discount rate for the year 7.1 % 6.5 % 6.1 % 1.8 %- 3.8 % 0.4 % - 1.7 % 0.1 % - 0.9 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 6.0 % 1.0 %- 3.0 % 1.0 %- 3.0 % 1.0 %- 3.0 % Discount rate For domestic defined benefit plan in India, the market for high quality corporate bonds being not developed, the yield of government bonds is considered as the discount rate. For most of our overseas defined benefit plan, given that the market for high quality corporate bonds is not developed, the Government bond rate adjusted for corporate spreads is used. Weighted average rate of increase in compensation levels The average rate of increase in compensation levels is determined by the Company, considering factors such as, the Company’s past compensation revision trends, inflation in respective markets and management’s estimate of future salary increases. Attrition rate Attrition rate considered is the management’s estimate based on the past long-term trend of employee turnover in the Company. The tenure has been considered taking into account the past long-term trend of employees' average remaining service life which reflects the average estimated term of post-employment benefit obligation. Assumptions used in determining the present value obligation of the interest rate guarantee under the Deterministic Approach: As of March 31, 2024 March 31, 2023 Government of India (GOI) bond yield (1) 7.00 % 7.10 % Expected rate of return on plan assets 8.20 % 8.15 % Remaining term to maturity of portfolio 6 years 6 years Expected guaranteed interest rate 8.25 % 8.15 % (1) In India, the market for high quality corporate bonds being not developed, the yield of government bonds is considered as the discount rate. The tenure has been considered taking into account the past long-term trend of employees’ average remaining service life which reflects the average estimated term of the post-employment benefit obligations.
Summary of Sensitivity of Significant Assumptions Used for Valuation of Defined Benefit Obligation	These defined benefit plans expose the Group to actuarial risk which are set out below: Interest rate risk: The present value of the defined benefit plan liability is generally calculated using a discount rate determined by reference to government bond yields and in certain overseas jurisdictions, it is calculated in reference to government bond yield adjusted for a corporate spread. If bond yields fall, the defined benefit obligation will tend to increase. Life expectancy and investment risk: The pension fund offers the choice between a lifelong pension and a cash lump sum upon retirement. The pension fund has defined rates for converting the lump sum to a pension and there is the risk that the members live longer than implied by these conversion rates and that the pension assets don’t achieve the investment return implied by these conversion rates. Asset volatility: A proportion of the pension fund is held in equities, which is expected to outperform corporate bonds in the long term but give exposure to volatility and risk in the short term. The pension fund board of insurer is responsible for the investment strategy and equity allocation is justified given the long-term investment horizon of the pension fund and the objective to provide a reasonable long term return on members’ account balances. Sensitivity of significant assumptions used for valuation of defined benefit obligation: (Dollars in millions) Impact from As of March 31, Gratuity Pension 1% point increase / decrease 0.5% point increase / decrease Discount rate 13 5 Weighted average rate of increase in compensation levels 12 1
Summary of Maturity Profile of Defined Benefit Obligation	Maturity profile of defined benefit obligation: (Dollars in millions) Gratuity Pension Within 1 year 38 7 1 - 2 year 37 8 2 - 3 year 41 8 3 - 4 year 50 8 4 - 5 year 53 8 5 - 10 years 254 40
Summary of Various Categories of Plan Assets	Particulars Pension As of March 31, 2024 March 31, 2023 Equity 34 % 34 % Bonds 32 % 32 % Real Estate/Property 26 % 26 % Cash and Cash Equivalents 1 % 1 % Other 7 % 7 % The breakup of the plan assets into various categories as of March 31, 2024, and March 31, 2023 are as follows: As of March 31, 2024 March 31, 2023 Central and State Government bonds 60 % 60 % Public sector undertakings and Private sector bonds 30 % 33 % Others 10 % 7 %

Equity (Tables)

Equity (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Equity [Abstract]
Summary of Dividend Payout	The following table provides details of per share dividend recognized during fiscal 2024, 2023 and 2022: Fiscal 2024 Fiscal 2023 Fiscal 2022 Dividend per Equity Share ( ₹ ) Interim dividend (2) 18.00 16.50 15.00 Final dividend (3) 17.50 16.00 15.00 Dividend per Equity Share/ADS ($) (1) Interim dividend (2) 0.22 0.20 0.20 Final dividend (3) 0.21 0.21 0.20 (1) Converted at the monthly exchange rate in the month of declaration of dividend (2) Represents interim dividend for the respective fiscal year (3) Represents final dividend for the preceding fiscal year

Other Income, Net (Tables)

Other Income, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Expenses by nature [abstract]
Summary of Other Income	Other income consists of the following: (Dollars in millions) Year ended March 31, 2024 2023 2022 Interest income on financial assets carried at amortized cost 128 107 135 Interest income on financial assets fair valued through other comprehensive income 122 119 86 Gain / (loss) on investments carried at fair value through profit or loss 34 18 24 Interest income on income tax refund (1) 237 — – Exchange gains / (losses) on forward and options contracts 12 ( 80 ) 12 Exchange gains / (losses) on translation of other assets and liabilities 11 131 24 Others 24 40 27 568 335 308 (1) During the year ending March 31, 2024, the Company received orders under section 250 and 254 of the Income Tax Act, 1961, from the Income Tax Authorities in India for the assessment years, 2007-08 to 2015-16, 2017-18 and 2018-19. These orders confirmed the Company's position with respect to tax treatment of certain contentious matters. As a result, interest income (pre-tax) of $ 232 million along with the corresponding tax impact was recognized.

Employees' Stock Option Plans_2

Employees' Stock Option Plans (ESOP) (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Summary of Share Option Grant	The following is the summary of grants made during fiscal 2024, 2023 and 2022 under the 2015 Plan and 2019 Plan: Fiscal 2024 Fiscal 2023 Fiscal 2022 2015 Plan RSU - Equity settled KMPs 494,650 367,479 284,543 Employees other than KMPs 4,644,720 1,784,975 1,305,880 5,139,370 2,152,454 1,590,423 RSU - Incentive units (cash settled) KMPs — — — Other employees 176,990 92,400 49,960 176,990 92,400 49,960 2019 Plan Equity settled Performance based RSU KMPs 139,271 207,893 146,962 Employees other than KMPs 4,048,631 3,706,764 2,703,667 4,187,902 3,914,657 2,850,629 Total grants 9,504,262 6,159,511 4,491,012 Refer to Note 2.20 for details on appointment and resignation of KMPs
Schedule of Break-up of Employee Stock Compensation Expense	Break-up of employee stock compensation expense: (Dollars in millions) Year ended March 31, 2024 2023 2022 Granted to: KMP* 8 6 9 Employees other than KMP 71 58 47 Total 79 64 56 Cash settled stock compensation expense included in the above 2 1 3 * Includes reversal of employee stock compensation expense on account of resignation / retirement of key managerial personnel.
Restricted Stock Units (RSUs)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Summary of Fair Value estimated on Date of Grant	The fair value of each equity settled award is estimated on the date of grant using the following assumptions: For options granted in Fiscal 2024- Fiscal 2024- Weighted average share price ( ₹ ) / ($- ADS) 1,588 19.19 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 23 - 31 25 - 33 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 7 4 - 5 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,317 16.27 For options granted in Fiscal 2023- Fiscal 2023- Weighted average share price ( ₹ ) / ($- ADS) 1,525 18.08 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 23 - 32 27 - 34 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 5 - 7 2 - 5 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,210 13.69 For options granted in Fiscal 2022- Fiscal 2022- Weighted average share price ( ₹ ) / ($- ADS) 1,791 24.45 Exercise price ( ₹ )/ ($- ADS) 5.00 0.07 Expected volatility (%) 20 - 35 25 - 36 Expected life of the option (years) 1 - 4 1 - 4 Expected dividends (%) 2 - 3 2 - 3 Risk-free interest rate (%) 4 - 6 1 - 3 Weighted average fair value as on grant date ( ₹ ) / ($- ADS) 1,548 20.82
2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Equity Settled Share Based Payment Transaction	The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2024 is set out below: Year ended March 31, 2024 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 5,408,018 0.06 Granted 5,139,370 0.06 Exercised 1,815,025 0.06 Forfeited and expired 656,305 0.06 Outstanding at the end 8,076,058 0.06 Exercisable at the end 831,050 0.06 2015 Plan: Stock Options Outstanding at the beginning 134,030 6.44 Granted — — Exercised 51,980 6.03 Forfeited and expired — — Outstanding at the end 82,050 6.61 Exercisable at the end 82,050 6.61 2019 Plan: RSUs Outstanding at the beginning 7,222,038 0.06 Granted 4,187,902 0.06 Exercised 1,695,705 0.06 Forfeited and expired 1,690,380 0.06 Outstanding at the end 8,023,855 0.06 Exercisable at the end 814,798 0.06 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2023 is set out below: Year ended March 31, 2023 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 6,232,975 0.06 Granted 2,152,454 0.06 Exercised 2,105,904 0.06 Forfeited and expired 871,507 0.06 Outstanding at the end 5,408,018 0.06 Exercisable at the end 787,976 0.06 2015 Plan: Stock Options Outstanding at the beginning 700,844 7.35 Granted — — Exercised 566,814 7.40 Forfeited and expired — — Outstanding at the end 134,030 6.44 Exercisable at the end 134,030 6.44 2019 Plan: RSUs Outstanding at the beginning 4,958,938 0.07 Granted 3,914,657 0.06 Exercised 1,128,626 0.06 Forfeited and expired 522,931 0.06 Outstanding at the end 7,222,038 0.06 Exercisable at the end 1,352,150 0.06 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2022 is set out below: Year ended March 31, 2022 Shares arising Weighted average 2015 Plan: RSUs Outstanding at the beginning 8,047,240 0.06 Granted 1,590,423 0.07 Exercised 2,569,983 0.05 Forfeited and expired 834,705 0.06 Outstanding at the end 6,232,975 0.06 Exercisable at the end 653,775 0.06 2015 Plan: Stock Options Outstanding at the beginning 1,049,456 7.32 Granted — — Exercised 348,612 7.02 Forfeited and expired — — Outstanding at the end 700,844 7.35 Exercisable at the end 700,844 7.35 2019 Plan: RSUs Outstanding at the beginning 3,050,573 0.07 Granted 2,850,629 0.07 Exercised 755,557 0.07 Forfeited and expired 186,707 0.07 Outstanding at the end 4,958,938 0.07 Exercisable at the end 692,638 0.07
Schedule of Equity Settled RSUs and Stock Options Outstanding	The following table summarizes information about equity settled RSUs and stock options outstanding as of March 31, 2024: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares Weighted Weighted No. of shares Weighted Weighted American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.06 (RSUs) 8,023,855 1.42 0.06 8,076,058 1.77 0.06 5 - 8 (Stock Options) — — — 82,050 1.10 6.61 The following table summarizes information about equity settled RSUs and stock options outstanding as of March 31, 2023: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares Weighted Weighted No. of shares Weighted Weighted American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.06 (RSUs) 7,222,038 1.33 0.06 5,408,018 1.49 0.06 5 - 8 (Stock Options) — — — 134,030 1.77 6.44

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2024
Major components of tax expense (income) [abstract]
Schedule of Income Tax Expense	Income tax expense in the consolidated statement of comprehensive income comprises: (Dollars in millions) Year ended March 31, 2024 2023 2022 Current taxes Domestic taxes 768 830 785 Foreign taxes 247 323 263 1,015 1,153 1,048 Deferred taxes Domestic taxes 180 54 48 Foreign taxes ( 18 ) ( 65 ) ( 28 ) 162 ( 11 ) 20 Income tax expense 1,177 1,142 1,068
Summary of Reconciliation of Income Tax Provision to Amount Computed by Applying Statutory Income Tax Rate to Income Before Income Taxes	A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before income taxes is summarized below: (Dollars in millions) Year ended March 31, 2024 2023 2022 Profit before income taxes 4,346 4,125 4,036 Enacted tax rates in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 1,519 1,442 1,410 Tax effect due to non-taxable income for Indian tax purposes ( 363 ) ( 362 ) ( 395 ) Overseas taxes 136 132 132 Tax provision (reversals) ( 113 ) ( 13 ) ( 36 ) Effect of differential tax rates ( 69 ) ( 41 ) ( 26 ) Effect of exempt non-operating income ( 6 ) ( 6 ) ( 7 ) Effect of unrecognized deferred tax assets 25 14 10 Effect of non-deductible expenses 20 19 22 Impact of change in tax rate — — ( 13 ) Others 28 ( 43 ) ( 29 ) Income tax expense 1,177 1,142 1,068
Summary of Expiration of Unused Tax Losses	The following table provides details of expiration of unused tax losses for fiscal 2024: (Dollars in millions) Year 2025 2 2026 24 2027 15 2028 56 2029 82 Thereafter 381 Total 560 The following table provides details of expiration of unused tax losses for fiscal 2023: (Dollars in millions) Year 2024 15 2025 17 2026 18 2027 10 2028 60 Thereafter 418 Total 538
Summary of Income Tax Assets and Income Tax Liabilities	The following table provides the details of income tax assets and income tax liabilities as of March 31, 2024, and March 31, 2023: (Dollars in millions) As of March 31, 2024 March 31, 2023 Income tax assets 1,132 786 Current income tax liabilities ( 430 ) ( 412 ) Net current income tax assets / (liabilities) at the end 702 374 The gross movement in the current income tax assets / (liabilities) for fiscal 2024, 2023 and 2022 is as follows: (Dollars in millions) Year ended March 31, 2024 2023 2022 Net current income tax assets / (liabilities) at the beginning 374 468 501 Translation differences ( 5 ) ( 32 ) ( 18 ) Income tax paid 1,114 1,088 1,020 Current income tax expense ( 1,015 ) ( 1,153 ) ( 1,048 ) Interest receivable on income tax refund 234 — — Income tax on other comprehensive income — ( 2 ) 2 Income tax benefit arising on exercise of stock options — 6 10 Tax impact on buyback expenses — 1 1 Additions through business combination — ( 2 ) — Net current income tax assets / (liabilities) at the end 702 374 468
Summary of Movement in Gross Deferred Income Tax Assets / Liabilities	The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2024 is as follows: (Dollars in millions) Carrying Changes Addition through business combination Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 21 9 — — ( 1 ) 29 Lease liabilities 27 ( 3 ) — — — 24 Accrued compensation to employees 8 ( 1 ) — — — 7 Trade receivables 32 ( 5 ) — — — 27 Compensated absences 70 6 — — ( 1 ) 75 Post sales client support 30 ( 23 ) — — — 7 Credits related to branch profits 87 10 — — 97 Derivative financial instruments — ( 1 ) — ( 1 ) — ( 2 ) Intangibles 7 — — — — 7 Intangibles arising on business combinations ( 42 ) 8 — — — ( 34 ) Branch profit tax ( 105 ) ( 24 ) — — ( 129 ) SEZ reinvestment reserve ( 164 ) ( 78 ) — — 3 ( 239 ) Interest receivable on income tax refund — ( 58 ) — — — ( 58 ) Others 32 ( 2 ) — ( 1 ) ( 1 ) 28 Total Deferred income tax assets / (liabilities) 3 ( 162 ) — ( 2 ) — ( 161 ) The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2023 is as follows: (Dollars in millions) Carrying Changes Addition through business combination Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 21 2 — — ( 2 ) 21 Lease liabilities 24 6 — — ( 3 ) 27 Accrued compensation to employees 7 2 — — ( 1 ) 8 Trade receivables 28 6 — — ( 2 ) 32 Compensated absences 70 6 — — ( 6 ) 70 Post sales client support 17 14 — — ( 1 ) 30 Credits related to branch profits 89 ( 2 ) — — — 87 Derivative financial instruments ( 3 ) 3 — — — — Intangibles 6 1 — — — 7 Intangibles arising on business combinations ( 41 ) 9 ( 10 ) — — ( 42 ) Branch profit tax ( 110 ) 5 — — — ( 105 ) SEZ reinvestment reserve ( 112 ) ( 62 ) — — 10 ( 164 ) Others 11 21 — — — 32 Total Deferred income tax assets / (liabilities) 7 11 ( 10 ) — ( 5 ) 3 The movement in gross deferred income tax assets / liabilities (before set off) for fiscal 2022 is as follows: (Dollars in millions) Carrying Changes Addition Changes Translation Carrying Deferred income tax assets / (liabilities) Property, plant and equipment 35 ( 13 ) — — ( 1 ) 21 Lease liabilities 23 2 — — ( 1 ) 24 Accrued compensation to employees 6 2 — — ( 1 ) 7 Trade receivables 30 ( 1 ) — — ( 1 ) 28 Compensated absences 68 4 — — ( 2 ) 70 Post sales client support 16 1 — — — 17 Credits related to branch profits 48 42 — — ( 1 ) 89 Derivative financial instruments ( 8 ) 4 — — 1 ( 3 ) Intangibles 4 2 — — — 6 Intangibles arising on business combinations ( 50 ) 8 — — 1 ( 41 ) Branch profit tax ( 68 ) ( 42 ) — — — ( 110 ) SEZ reinvestment reserve ( 84 ) ( 32 ) — — 4 ( 112 ) Others 10 3 — ( 2 ) — 11 Total Deferred income tax assets / (liabilities) 30 ( 20 ) — ( 2 ) ( 1 ) 7 The deferred income tax assets and liabilities is as follows: (Dollars in millions) As of March 31, 2024 March 31, 2023 Deferred income tax assets after set off 55 152 Deferred income tax liabilities after set off ( 216 ) ( 149 )

Reconciliation of Basic And D_2

Reconciliation of Basic And Diluted Shares Used In Computing Earnings Per Equity Share (Tables)	12 Months Ended
	Mar. 31, 2024
Earnings per share [abstract]
Table of Equity Shares Used in Computation of Basic and Diluted Earnings Per Equity Share	The following is a reconciliation of the equity shares used in the computation of basic and diluted earnings per equity share: Year ended March 31, 2024 2023 2022 Basic earnings per equity share - weighted average number of equity shares outstanding (1) 4,138,568,090 4,180,897,857 4,209,546,724 Effect of dilutive common equivalent shares - share options outstanding 6,112,335 6,833,213 8,978,410 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,144,680,425 4,187,731,070 4,218,525,134 (1) excludes treasury shares

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of transactions between related parties [abstract]
Summary of Related Party Transactions	List of subsidiaries: Holding as of Country March 31, 2024 March 31, 2023 Infosys Technologies (China) Co. Limited (Infosys China) (1) China 100 % 100 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) (1) Mexico 100 % 100 % Infosys Technologies (Sweden) AB (Infosys Sweden) (1) Sweden 100 % 100 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) (1) China 100 % 100 % EdgeVerve Systems Limited (EdgeVerve) (1) India 100 % 100 % Infosys Austria GmbH (1) Austria 100 % 100 % Skava Systems Private Limited (Skava Systems) (1)(22) India 100 % 100 % Infosys Chile SpA (1) Chile 100 % 100 % Infosys Arabia Limited (2)(22) Saudi Arabia 70 % 70 % Infosys Consulting Ltda. (1) Brazil 100 % 100 % Infosys Luxembourg S.a.r.l (1) Luxembourg 100 % 100 % Infosys Americas Inc. (Infosys Americas) (1)(30) U.S. — 100 % Infosys Consulting S.R.L . (1)(19) Argentina 100 % 100 % Infosys Consulting S.R.L. (1) Romania 100 % 100 % Infosys Limited Bulgaria EOOD (1) Bulgaria 100 % 100 % Infosys Turkey Bilgi Teknolojileri Limited Sirketi (1) Turkey 100 % 100 % Infosys Germany Holding Gmbh (1) Germany 100 % 100 % Infosys Automotive and Mobility GmbH & Co. KG (1) Germany 100 % 100 % Infosys Green Forum (1) India 100 % 100 % Infosys Business Solutions LLC (1 ) Qatar 100 % 100 % WongDoody Inc. (1) U.S. 100 % 100 % Danske IT and Support Services India Private Limited (“Danske IT”) (1)(32) India 100 % — Infosys Public Services, Inc. USA (Infosys Public Services) (1) U.S. 100 % 100 % Infosys Public Services Canada Inc . (12)(23) Canada 100 % 100 % Holding as of Country March 31, 2024 March 31, 2023 Infosys BPM Limited (1) India 100 % 100 % Infosys BPM UK Limited (3) U.K. 100 % 100 % Infosys (Czech Republic) Limited s.r.o. (3) Czech Republic 100 % 100 % Infosys Poland Sp z.o.o (3) Poland 100 % 100 % Infosys McCamish Systems LLC (3) U.S. 100 % 100 % Portland Group Pty Ltd (3) Australia 100 % 100 % Infosys BPO Americas LLC . (3) U.S. 100 % 100 % Infosys BPM Canada Inc (3)(31)(36) Canada — — Panaya Inc. (Panaya) (1) U.S. 100 % 100 % Panaya Ltd . (4) Israel 100 % 100 % Panaya Germany GmbH (4)(27) Germany 100 % 100 % Brilliant Basics Holdings Limited (Brilliant Basics) (1)(22) U.K. 100 % 100 % Brilliant Basics Limited (5)(22) U.K. 100 % 100 % Infosys Consulting Holding AG (1) Switzerland 100 % 100 % Infosys Management Consulting Pty Limited (6) Australia 100 % 100 % Infosys Consulting AG (6 ) Switzerland 100 % 100 % Infosys Consulting GmbH (6) Germany 100 % 100 % Infosys Consulting SAS (6) France 100 % 100 % Infy Consulting B.V . (6) The Netherlands 100 % 100 % Infosys Consulting (Belgium) NV (6) Belgium 100 % 100 % Infy Consulting Company Ltd (6) U.K. 100 % 100 % GuideVision s.r.o . (7) Czech Republic 100 % 100 % GuideVision Deutschland GmbH (8) Germany 100 % 100 % GuideVision Suomi Oy (8) Finland 100 % 100 % GuideVision Magyarország Kft (8) Hungary 100 % 100 % GuideVision Polska Sp. z.o.o (8) Poland 100 % 100 % GuideVision UK Ltd (8)(22) U.K. 100 % 100 % Infosys Nova Holdings LLC. (Infosys Nova) (1) U.S. 100 % 100 % Outbox systems Inc. dba Simplus (US) (9) U.S. 100 % 100 % Simplus ANZ Pty Ltd . (10) Australia 100 % 100 % Simplus Australia Pty Ltd (11) Australia 100 % 100 % Simplus Philippines, Inc . (10) Philippines 100 % 100 % Kaleidoscope Animations, Inc . (9) U.S. 100 % 100 % Kaleidoscope Prototyping LLC (18)(34) U.S. — 100 % Blue Acorn iCi Inc (formerly Beringer Commerce Inc) (9) U.S. 100 % 100 % Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (1) Singapore 100 % 100 % Infosys Financial Services GmbH. (formerly Panaya GmbH ) (13)(29) Germany 100 % 100 % Infosys South Africa (Pty) Ltd (13) South Africa 100 % 100 % Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (13) Malaysia 100 % 100 % Infosys Middle East FZ LLC (13) Dubai 100 % 100 % Infosys Norway (13)(28) Norway 100 % 100 % Infosys Compaz Pte. Ltd (14) Singapore 60 % 60 % HIPUS Co., Ltd (14) Japan 81 % 81 % Fluido Oy (13) Finland 100 % 100 % Fluido Sweden AB (15) Sweden 100 % 100 % Fluido Norway A/S (15) Norway 100 % 100 % Fluido Denmark A/S (15) Denmark 100 % 100 % Fluido Slovakia s.r.o (15) Slovakia 100 % 100 % Infosys Fluido UK, Ltd . (15) U.K . 100 % 100 % Infosys Fluido Ireland, Ltd . (16) Ireland 100 % 100 % Stater N.V . (14) The Netherlands 75 % 75 % Stater Nederland B.V . (17) The Netherlands 75 % 75 % Stater XXL B.V . (17) The Netherlands 75 % 75 % HypoCasso B.V . (17) The Netherlands 75 % 75 % Stater Participations B.V . (35) The Netherlands — 75 % Stater Belgium N.V./S.A . (17)(35) Belgium 75 % 75 % Stater Gmbh (17) Germany 75 % 75 % Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) (13) Germany 100 % 100 % Wongdoody Gmbh (formerly known as oddity GmbH) (20) Germany 100 % 100 % WongDoody (Shanghai) Co. Limited (formerly known as oddity (Shanghai) Co., Ltd.) (21) China 100 % 100 % WongDoody limited (Taipei) (formerly known as oddity Limited (Taipei) ) (21) Taiwan 100 % 100 % oddity space GmbH (20)(33) Germany — 100 % oddity jungle GmbH (20)(33) Germany — 100 % oddity code GmbH (20)(33) Germany — 100 % WongDoody d.o.o (formerly known as oddity code d.o.o) (21)(33) Serbia 100 % 100 % oddity waves GmbH (20)(33) Germany — 100 % oddity group services GmbH (20)(33) Germany — 100 % BASE life science A/S (13)(24) Denmark 100 % 100 % BASE life science AG (25) Switzerland 100 % 100 % BASE life science GmbH (25) Germany 100 % 100 % BASE life science S.A.S (25) France 100 % 100 % BASE life science Ltd . (25) U.K. 100 % 100 % BASE life science S.r.l. (25) Italy 100 % 100 % Innovisor Inc. (25) U.S. 100 % 100 % B ASE life science Inc . (25) U.S. 100 % 100 % BASE life science S.L . (25)(26) Spain 100 % 100 % (1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited (3) Wholly-owned subsidiary of Infosys BPM Limited (4) Wholly-owned subsidiary of Panaya Inc. (5) Wholly-owned subsidiary of Brilliant Basics Holding Limited. (6) Wholly-owned subsidiary of Infosys Consulting Holding AG (7) Wholly-owned subsidiary of Infy Consulting Company Limited (8) Wholly-owned subsidiary of GuideVision s.r.o. (9) Wholly-owned subsidiary of Infosys Nova Holdings LLC (10) Wholly-owned subsidiary of Outbox systems Inc. dba Simplus. (11) Wholly-owned subsidiary of Simplus ANZ Pty Ltd (12) Wholly-owned subsidiary of Infosys Public Services, Inc. (13) Wholly-owned subsidiary of Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (14) Majority owned and controlled subsidiary of Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (15) Wholly-owned subsidiary of Fluido Oy (16) Wholly-owned subsidiary of Infosys Fluido UK, Ltd. (17) Wholly-owned subsidiary of Stater N.V (18) Wholly-owned subsidiary of Kaleidoscope Animations, Inc. (19) Infosys Consulting S.R.L. (Argentina) (formerly a wholly-owned subsidiary of Infosys Consulting Holding AG) became the majority owned and controlled subsidiary of Infosys Limited with effect from April 1, 2022 (20) On April 20, 2022, Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”) (a wholly owned subsidiary of Infosys Singapore Pte. Ltd (formerly Infosys Consulting Pte. Ltd.)) acquired 100 % of voting interests in oddity space GmbH, oddity jungle GmbH, oddity waves GmbH, oddity group services GmbH, oddity code GmbH and Wongdoody Gmbh (formerly known as oddity GmbH) (21) Wholly-owned subsidiary of Wongdoody Gmbh (formerly known as oddity GmbH) (22) Under liquidation (23) Incorporated on July 8, 2022 (24) On September 1, 2022, Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.) (a Wholly-owned subsidiary of Infosys Limited) acquired 100 % of voting interests in BASE life science A/S. (25) Wholly-owned subsidiary of BASE life science A/S (26) Incorporated on September 6, 2022 (27) Incorporated effective December 15, 2022 (28) Incorporated effective September 22, 2022 . (29) Infosys Financial Services GmbH. (formerly Panaya GmbH) became a wholly-owned subsidiary of Infosys Singapore Pte. Ltd (formerly Infosys Consulting Pte. Ltd.) with effect from February 23, 2023. (30) Liquidated effective July 14, 2023 (31) Incorporated on August 11, 2023 (32) On September 1, 2023, Infosys Ltd. acquired 100 % of voting interests in Danske IT and Support Services India Private Limited ("Danske IT"). Danske IT renamed as Idunn Information Technology Private Limited from April 1, 2024. (33) On September 29, 2023, oddity space GmbH, oddity waves GmbH, oddity jungle GmbH, oddity group services GmbH and oddity code GmbH merged into WongDoody GmbH and oddity code d.o.o which was formerly a subsidiary of oddity code Gmbh has become a subsidiary of Wongdoody Gmbh (formerly known as oddity GmbH). (34) Kaleidoscope Prototyping LLC, a Wholly-owned subsidiary of Kaleidoscope Animations is liquidated effective November 1, 2023. (35) On November 24, 2023 Stater Participations B.V (Wholly-owned subsidiary of Stater N.V) merged with Stater N.V and Stater Belgium N.V./S.A which was formerly a wholly owned subsidiary of Stater Participations B.V. became a wholly owned subsidiary of Stater N.V. (36) On March 15, 2024 Infosys BPM Canada Inc., a Wholly-owned subsidiary of Infosys BPM Limited got dissolved. List of other related parties: Particulars Country Nature of relationship Infosys Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Provident Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys Infosys BPM Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys BPM Infosys BPM Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys BPM EdgeVerve Systems Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of EdgeVerve EdgeVerve Systems Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of EdgeVerve Infosys Employees’ Welfare Trust India Controlled Trust Infosys Employee Benefits Trust India Controlled Trust Infosys Science Foundation India Controlled Trust Infosys Expanded Stock Ownership Trust India Controlled Trust Infosys Foundation (1)(2) India Trust jointly controlled by KMPs (1) Effective January 1, 2022 (2) During fiscal 2024 and fiscal 2023, the Group contributed $ 49 million and $ 44 million respectively towards CSR.
Summary of Related Party Transactions	Transactions with Key Managerial Personnel (KMP) The table below describes the related party transactions with key management personnel which comprises directors and executive officers under IAS 24: (Dollars in millions) Year ended March 31, 2024 2023 2022 Salaries and other short term employee benefits to whole-time directors and executive officers (1)(2) 14 14 18 Commission and other benefits to non-executive / independent directors 2 2 2 Total 16 16 20 (1) Includes employee stock compensation expense of $ 8 million, $ 6 million and $ 9 million for fiscal 2024, 2023 and 2022, respectively, towards key managerial personnel (Refer to Note 2.17). (2) Does not include post-employment benefit and other long term benefits based on actuarial valuation as this is done for the Company as a whole.

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of operating segments [abstract]
Schedule of Segmented Information	2.21.1 Business segments (Dollars in millions) Year ended March 31, 2024 Financial Services (1)* Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,093 2,719 2,173 2,417 2,696 1,498 1,391 575 18,562 Identifiable operating expenses 2,993 1,414 1,337 1,309 1,763 874 811 355 10,856 Allocated expenses 973 473 391 444 423 245 230 128 3,307 Segment profit 1,127 832 445 664 510 379 350 92 4,399 Unallocable expenses 565 Operating profit 3,834 Other income, net (Refer to Note 2.16) 568 Finance cost (Refer to Note 2.8) 56 Profit before Income taxes 4,346 Income tax expense 1,177 Net profit 3,169 Depreciation and amortization 565 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2023 Financial Services (1) Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,434 2,632 2,246 2,300 2,357 1,472 1,251 520 18,212 Identifiable operating expenses 3,103 1,352 1,380 1,231 1,551 864 724 348 10,553 Allocated expenses 985 487 401 430 426 242 209 130 3,310 Segment profit 1,346 793 465 639 380 366 318 42 4,349 Unallocable expenses 524 Operating profit 3,825 Other income, net (Refer to Note 2.16) 335 Finance cost (Refer to Note 2.8) 35 Profit before Income taxes 4,125 Income tax expense 1,142 Net profit 2,983 Depreciation and amortization 524 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2022 Financial Services (1) Retail (2) Communication (3) Energy, Manufacturing Hi Tech Life (4) All Other Segments (5) Total Revenues 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Identifiable operating expenses 2,967 1,158 1,231 1,029 1,133 798 649 316 9,281 Allocated expenses 867 399 353 347 332 213 174 124 2,809 Segment profit 1,384 822 451 566 322 335 319 22 4,221 Unallocable expenses 466 Operating profit 3,755 Other income, net (Refer to Note 2.16) 308 Finance cost (Refer to Note 2.8) 27 Profit before Income taxes 4,036 Income tax expense 1,068 Net profit 2,968 Depreciation and amortization 466 Non-cash expenses other than depreciation and amortization — (1) Financial Services include enterprises in Financial Services and Insurance (2) Retail includes enterprises in Retail, Consumer Packaged Goods and Logistics (3) Communication includes enterprises in Communication, Telecom OEM and Media (4) Life Sciences includes enterprises in Life sciences and Health care (5) Others include operating segments of businesses in India, Japan, China, Infosys Public Services & other enterprises in Public Services.

Overview - Additional Informati

Overview - Additional Information (Details)	12 Months Ended
	Mar. 31, 2024
Overview [Abstract]
Name of reporting entity	Infosys Limited
Description of nature of entity's operations and principal activities	Infosys Limited (the “Company” or “Infosys”) provides consulting, technology, outsourcing and next-generation digital services, to enable clients to execute strategies for their digital transformation.
Domicile of entity	India
Address of entity's registered office	Bengaluru, Karnataka, India

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalent (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Cash and cash equivalents [abstract]
Cash and bank deposits	$ 1,773	$ 1,220
Deposits with financial institutions		261
Cash and cash equivalents	$ 1,773	$ 1,481	$ 2,305	$ 3,380

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Cash and cash equivalents [abstract]
Restricted cash and bank balances	$ 42	$ 44	$ 62

Investments - Schedule of Carry

Investments - Schedule of Carrying Value of Investments (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	$ 1,548	$ 841
Carrying value of investments, Non-Current	1,404	1,530
Total Investments	2,952	2,371
Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	211	233
Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	388	189
Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	2,353	1,949
Cost | Quoted Debt Securities | Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current		18
Carrying value of investments, Non-Current	211	215
Fair Value
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	2,977	2,399
Fair Value | Quoted Debt Securities | Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	236	261
Fair Value | Quoted Debt Securities | Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	291	179
Carrying value of investments, Non-Current	1,093	1,221
Total Investments	1,384	1,400
Fair Value | Liquid Mutual Funds | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	313	119
Total Investments	313	119
Fair Value | Commercial Paper | Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	579	90
Total Investments	579	90
Fair Value | Certificates of Deposit | Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	365	435
Total Investments	365	435
Fair Value | Quoted Equity Secutities | Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	14
Total Investments	14
Fair Value | Unquoted Equity and Preference Securities | Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	11	24
Total Investments	11	24
Fair Value | Target Maturity Fund Units | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	51	49
Total Investments	51	49
Fair Value | Others | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	24	21
Total Investments	$ 24	$ 21

Investments - Schedule of Car_2

Investments - Schedule of Carrying Value of Investments (Parentheticals) (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]
Uncalled capital commitments outstanding	$ 9	$ 11

Investments - Schedule of Amoun

Investments - Schedule of Amounts Recorded in Other Comprehensive Income (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Net	[1]	$ 17	$ (30)	$ (6)
Quoted Debt Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		19	(31)	(9)
Other comprehensive income, Tax		(2)	1	3
Other comprehensive income, Net		17	(30)	(6)
Equity And Preference Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		1	(3)	15
Other comprehensive income, Tax		1	0	(3)
Other comprehensive income, Net		$ 2	$ (3)	$ 12
[1] net of taxes

Investments - Schedule of Metho

Investments - Schedule of Method of Fair Valuation (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 2,952	$ 2,371
Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	2,977	2,399
Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	388	189
Amortized Cost
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	211	233
Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 2,353	1,949
Liquid Mutual Funds | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price
Liquid Mutual Funds | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 313	119
Target Maturity Fund Units | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price
Target Maturity Fund Units | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 51	49
Quoted Debt Securities | Amortized Cost
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and marketobservable inputs
Quoted Debt Securities | Amortized Cost | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 236	261
Quoted Debt Securities | Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and marketobservable inputs
Quoted Debt Securities | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 1,384	1,400
Commercial Paper | Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Market observable inputs
Commercial Paper | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 579	90
Certificates of Deposit | Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Market observable inputs
Certificates of Deposit | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 365	435
Unquoted Equity and Preference Securities | Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Discounted cash flows method,Market multiples method,Option pricing model
Unquoted Equity and Preference Securities | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 11	24
Quoted Equity Secutities | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 14
Others | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Discounted cash flows method,Market multiples method,Option pricing model
Others | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 24	$ 21

Financial Instruments - Schedul

Financial Instruments - Schedule of Carrying Value and Fair Value of Financial Instruments by Categories (Details) - USD ($) $ in Millions	Mar. 31, 2024		Mar. 31, 2023
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	$ 7,449		$ 6,589
Financial assets at fair value through profit or loss mandatory	395		197
Financial assets at fair value through OCI equity instruments designated upon initial recognition	25		24
Financial assets at fair value through OCI mandatory	2,331		1,929
Financial assets total carrying value	10,200		8,739
Financial assets total fair value	10,215		8,757
Financial liabilities amortised cost	3,363		3,592
Financial liabilities at fair value through profit or loss mandatory	76		93
Financial liabilities at fair value through OCI mandatory			2
Financial liabilities total carrying value	3,439		3,687
Financial liabilities total fair value	3,439		3,687
Trade Payables
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	474		470
Financial liabilities total carrying value	474		470
Financial liabilities total fair value	474		470
Lease liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	1,002		1,010
Financial liabilities total carrying value	1,002		1,010
Financial liabilities total fair value	1,002		1,010
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	4		8
Financial liabilities at fair value through OCI mandatory			2
Financial liabilities total carrying value	4		10
Financial liabilities total fair value	4		10
Financial Liability Under Option Arrangements
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	72		73
Financial liabilities total carrying value	72		73
Financial liabilities total fair value	72		73
Other Liabilities Including Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	1,887		2,112
Financial liabilities at fair value through profit or loss mandatory			12
Financial liabilities total carrying value	1,887		2,124
Financial liabilities total fair value	1,887		2,124
Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities total fair value			12
Cash and Cash Equivalents
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	1,773		1,481
Financial assets total carrying value	1,773		1,481
Financial assets total fair value	1,773		1,481
Liquid Mutual Funds
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	313		119
Liquid Mutual Funds | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	313		119
Financial assets total carrying value	313		119
Financial assets total fair value	313		119
Quoted Debt Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	1,620		1,661
Quoted Debt Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	211		233
Financial assets at fair value through OCI mandatory	1,384		1,400
Financial assets total carrying value	1,595		1,633
Financial assets total fair value	1,620	[1]	1,661	[2]
Target Maturity Fund Units
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	51		49
Target Maturity Fund Units | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	51		49
Financial assets total carrying value	51		49
Financial assets total fair value	51		49
Certificates of Deposit
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	365		435
Certificates of Deposit | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI mandatory	365		435
Financial assets total carrying value	365		435
Financial assets total fair value	365		435
Commercial Paper
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	579		90
Commercial Paper | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI mandatory	579		90
Financial assets total carrying value	579		90
Financial assets total fair value	579		90
Quoted Equity Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	14
Quoted Equity Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI equity instruments designated upon initial recognition	14
Financial assets total carrying value	14
Financial assets total fair value	14
Unquoted Equity and Preference Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	11		24
Unquoted Equity and Preference Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI equity instruments designated upon initial recognition	11		24
Financial assets total carrying value	11		24
Financial assets total fair value	11		24
Unquoted Investments Others
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	24		21
Unquoted Investments Others | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	24		21
Financial assets total carrying value	24		21
Financial assets total fair value	24		21
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	3,620		3,094
Financial assets total carrying value	3,620		3,094
Financial assets total fair value	3,620		3,094
Unbilled Revenue
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	1,151	[3]	1,157	[4]
Financial assets total carrying value	1,151	[3]	1,157	[4]
Financial assets total fair value	1,151	[3]	1,157	[4]
Prepayments and Other Assets
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	694		624
Financial assets total carrying value	694		624
Financial assets total fair value	684	[5]	614	[6]
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	7		8
Financial assets at fair value through OCI mandatory	3		4
Financial assets total carrying value	10		12
Financial assets total fair value	$ 10		$ 12
[1] On account of fair value changes including interest accrued On account of fair value changes including interest accrued Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million Excludes interest accrued on quoted debt securities carried at amortized cost of $ 10 million

Financial Instruments - Sched_2

Financial Instruments - Schedule of Carrying Value and Fair Value of Financial Instruments by Categories (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Interest accrued on quoted debt securities carried at amortized cost	$ 10	$ 10

Financial Instruments - Sched_3

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities Measured At Fair Value On a Recurring Basis (Details) - USD ($)	Mar. 31, 2024		Mar. 31, 2023
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 10,215,000,000		$ 8,757,000,000
Financial liabilities	3,439,000,000		3,687,000,000
Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	72,000,000		73,000,000
Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities			12,000,000
Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	4,000,000		10,000,000
Liquid Mutual Funds
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	313,000,000		119,000,000
Liquid Mutual Funds | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	313,000,000		119,000,000
Target Maturity Fund Units
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	51,000,000		49,000,000
Target Maturity Fund Units | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	51,000,000		49,000,000
Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,620,000,000		1,661,000,000
Quoted Debt Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,620,000,000	[1]	1,661,000,000	[2]
Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	365,000,000		435,000,000
Certificates of Deposit | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	365,000,000		435,000,000
commercial paper
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	579,000,000		90,000,000
commercial paper | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	579,000,000		90,000,000
Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	24,000,000		21,000,000
Unquoted Investments Others | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	24,000,000		21,000,000
Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	11,000,000		24,000,000
Unquoted Equity and Preference Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	11,000,000		24,000,000
Quoted Equity Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	14,000,000
Quoted Equity Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	14,000,000
Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	10,000,000		12,000,000
Level 1 | Liquid Mutual Funds
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	313,000,000		119,000,000
Level 1 | Target Maturity Fund Units
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	51,000,000		49,000,000
Level 1 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,580,000,000		1,302,000,000
Level 1 | Quoted Equity Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	14,000,000
Level 2 | Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	4,000,000		10,000,000
Level 2 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	40,000,000		359,000,000
Level 2 | Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	365,000,000		435,000,000
Level 2 | commercial paper
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	579,000,000		90,000,000
Level 2 | Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	10,000,000		12,000,000
Level 3 | Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	72,000,000		73,000,000
Level 3 | Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities			12,000,000
Level 3 | Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	24,000,000		21,000,000
Level 3 | Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 11,000,000		$ 24,000,000
[1] On account of fair value changes including interest accrued On account of fair value changes including interest accrued

Financial Instruments - Sched_4

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities Measured At Fair Value On a Recurring Basis (Parenthetical) (Details) - Discount Rate, Measurement Input	Mar. 31, 2024	Mar. 31, 2023
Bottom of Range
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	0.09
Bottom of Range | Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate		0.10
Bottom of Range | Contingent Consideration
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate		0.10
Top of Range | Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	0.15	0.15
Top of Range | Contingent Consideration
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate		0.15

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Description of reasons for transfers out of level 1 in to level 2 of fair value hierarchy assets	During fiscal 2024, quoted debt securities of $257 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price and quoted debt securities of $9 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs.	During fiscal 2023, quoted debt securities of $47 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price and quoted debt securities of $196 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs.
Percentage point change in unobservable inputs used in fair valuation of Level 3 assets and liabilities that does not have significant impact	1%	1%
Exchange rate differences, percentage effect on incremental operating margins	0.43%	0.44%	0.46%
Derivative maturity description	12 months	12 months
Impairment loss under expected credit loss on customer balances	$ 11,000,000	$ 28,000,000	$ 19,000,000
Days Sales Outstanding- DSO	71 days	62 days
Outstanding bank borrowings	$ 0
Working capital	6,071,000,000	$ 3,857,000,000
Cash and cash equivalents	1,773,000,000	1,481,000,000	2,305,000,000	$ 3,380,000,000
Current investments	1,548,000,000	841,000,000
Outstanding employee benefit obligations	325,000,000	302,000,000
Liquidity risk on account of outstanding employee benefit obligations	0	0
Quoted Debt Securities
Disclosure Of Financial Instruments [Line Items]
Debt securities, transferred from Level 1 to Level 2 of fair value hierarchy	9,000,000	196,000,000
Debt securities, transferred from Level 2 to Level 1 of fair value hierarchy	257,000,000	47,000,000
Derivatives Not Designated As Cash Flow Hedges
Disclosure Of Financial Instruments [Line Items]
Net gain (loss) recognized on derivative financial instruments	22,000,000	(69,000,000)	$ 22,000,000
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Maximum exposure to credit risk	3,620,000,000	3,094,000,000
Unbilled Revenue
Disclosure Of Financial Instruments [Line Items]
Maximum exposure to credit risk	$ 1,744,000,000	$ 2,037,000,000

Financial Instruments - Summary

Financial Instruments - Summary of Income from Financial Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Income, expense, gains or losses of financial instruments [abstract]
Interest income on financial assets carried at amortized cost	$ 128	$ 107	$ 135
Interest income on financial assets fair valued through other comprehensive income	122	119	86
Gain / (loss) on investments carried at fair value through profit or loss	34	18	24
Income from financial assets	$ 284	$ 244	$ 245

Financial Instruments - Sched_5

Financial Instruments - Schedule of Analysis of Foreign Currency Risk From Monetary Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Instruments [Line Items]
Net financial assets	$ 10,200	$ 8,739
Net financial liabilities	(3,439)	(3,687)
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Net financial assets	5,064	4,194
Net financial liabilities	(2,283)	(2,407)
Total	2,781	1,787
Foreign Currency Risk | U.S. Dollars
Disclosure Of Financial Instruments [Line Items]
Net financial assets	3,133	2,528
Net financial liabilities	(1,430)	(1,478)
Total	1,703	1,050
Foreign Currency Risk | Euro
Disclosure Of Financial Instruments [Line Items]
Net financial assets	1,146	908
Net financial liabilities	(405)	(454)
Total	741	454
Foreign Currency Risk | United Kingdom Pound Sterling
Disclosure Of Financial Instruments [Line Items]
Net financial assets	258	221
Net financial liabilities	(85)	(90)
Total	173	131
Foreign Currency Risk | Australian Dollars
Disclosure Of Financial Instruments [Line Items]
Net financial assets	177	220
Net financial liabilities	(97)	(116)
Total	80	104
Foreign Currency Risk | Other Currencies
Disclosure Of Financial Instruments [Line Items]
Net financial assets	350	317
Net financial liabilities	(266)	(269)
Total	$ 84	$ 48

Financial Instruments - Summa_2

Financial Instruments - Summary of Outstanding Foreign Forward and Options Contract (Details) € in Millions, ¥ in Millions, £ in Millions, kr in Millions, kr in Millions, SFr in Millions, R in Millions, Kč in Millions, Ft in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions

Mar. 31, 2024 EUR (€)

Mar. 31, 2024 USD ($)

Mar. 31, 2024 AUD ($)

Mar. 31, 2024 GBP (£)

Mar. 31, 2024 SGD ($)

Mar. 31, 2024 CHF (SFr)

Mar. 31, 2024 NZD ($)

Mar. 31, 2024 CZK (Kč)

Mar. 31, 2024 DKK (kr)

Mar. 31, 2024 NOK (kr)

Mar. 31, 2024 CAD ($)

Mar. 31, 2024 HUF (Ft)

Mar. 31, 2024 CNY (¥)

Mar. 31, 2024 ZAR (R)

Mar. 31, 2023 EUR (€)

Mar. 31, 2023 USD ($)

Mar. 31, 2023 AUD ($)

Mar. 31, 2023 GBP (£)

Mar. 31, 2023 SGD ($)

Mar. 31, 2023 CHF (SFr)

Mar. 31, 2023 NZD ($)

Mar. 31, 2023 CZK (Kč)

Mar. 31, 2023 DKK (kr)

Mar. 31, 2023 NOK (kr)

Mar. 31, 2023 CAD ($)

Mar. 31, 2023 HUF (Ft)

Mar. 31, 2023 CNY (¥)

Mar. 31, 2023 ZAR (R)

Derivative Financial Instruments

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 3,455

$ 3,364

Derivatives Designated As Cash Flow Hedges | Forward contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

€ 30

32

Derivatives Designated As Cash Flow Hedges | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

236

254

€ 325

354

Derivatives Designated As Cash Flow Hedges | Option contracts | Australian Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

69

$ 106

94

$ 140

Derivatives Designated As Cash Flow Hedges | Option contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value

44

£ 35

68

£ 55

Derivative Financial Instruments | Forward contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

574

619

316

344

Derivative Financial Instruments | Forward contracts | Australian Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

9

14

6

10

Derivative Financial Instruments | Forward contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value

108

£ 86

107

86

Derivative Financial Instruments | Forward contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

1,423

1,670

Derivative Financial Instruments | Forward contracts | China, Yuan Renminbi

Disclosure Of Financial Instruments [Line Items]

Nominal value

6

¥ 43

6

¥ 41

Derivative Financial Instruments | Forward contracts | Czech Koruna

Disclosure Of Financial Instruments [Line Items]

Nominal value

16

Kč 374

16

Kč 364

Derivative Financial Instruments | Forward contracts | Singapore dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

125

$ 171

151

$ 204

Derivative Financial Instruments | Forward contracts | New Zealand dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

18

$ 30

19

$ 30

Derivative Financial Instruments | Forward contracts | Norwegian Krone

Disclosure Of Financial Instruments [Line Items]

Nominal value

12

kr 130

10

kr 100

Derivative Financial Instruments | Forward contracts | Hungarian Forint

Disclosure Of Financial Instruments [Line Items]

Nominal value

7

Ft 2,500

0

Ft 0

Derivative Financial Instruments | Forward contracts | Canadian dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

11

$ 15

0

$ 0

Derivative Financial Instruments | Forward contracts | Denmark, Kroner

Disclosure Of Financial Instruments [Line Items]

Nominal value

15

kr 100

0

kr 0

Derivative Financial Instruments | Forward contracts | Swiss Franc

Disclosure Of Financial Instruments [Line Items]

Nominal value

19

SFr 17

1

SFr 1

Derivative Financial Instruments | Forward contracts | South African Rand

Disclosure Of Financial Instruments [Line Items]

Nominal value

4

R 85

5

R 85

Derivative Financial Instruments | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

100

108

160

174

Derivative Financial Instruments | Option contracts | Australian Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

13

$ 20

20

$ 30

Derivative Financial Instruments | Option contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value

19

£ 15

Derivative Financial Instruments | Option contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

€ 543

$ 543

€ 300

$ 300

Financial Instruments - Summa_3

Financial Instruments - Summary of Derivative Financial Instruments into Relevant Maturity Groupings (Details) - Derivative Financial Instruments - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 3,455	$ 3,364
Exchange Forward And Option Contracts
Disclosure Of Financial Instruments [Line Items]
Nominal value	3,455	3,364
Exchange Forward And Option Contracts | Not later than one month [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	1,304	1,601
Exchange Forward And Option Contracts | Later than one month and not later than three months [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	1,914	1,358
Exchange Forward And Option Contracts | Later than three months and not later than one year [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 237	$ 405

Financial Instruments - Summa_4

Financial Instruments - Summary of Reconciliation of Cash Flow Hedge Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Balance at the beginning of the period	$ 0	$ 1	$ 2
Gain / (Loss) recognized in other comprehensive income during the period	1	12	14
Amount reclassified to profit or loss during the period	1	(13)	(15)
Tax impact on above	(1)
Balance at the end of the period	$ 1	$ 0	$ 1

Financial Instruments - Summa_5

Financial Instruments - Summary of Quantitative Information About Offsetting of Derivative Financial Assets And Derivative Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Gross amount of recognized financial asset	$ 12	$ 15
Amount set off	(2)	(3)
Net amount presented in balance sheet	10	12
Gross amount of recognized financial liability	(6)	(13)
Amount set off	2	3
Net amount presented in balance sheet	$ (4)	$ (10)

Financial Instruments - Summa_6

Financial Instruments - Summary of Percentage of Revenues (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Revenue from top five customers	13.30%	12.70%	11.40%
Revenue from top ten customers	20%	20.20%	19.30%

Financial Instruments - Summa_7

Financial Instruments - Summary of Trade Receivables Ageing Schedule (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Less: Allowance for credit loss	$ 114	$ 117	$ 113	$ 103
Trade receivables	3,620	3,094
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Less: Allowance for credit loss	86	83
Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	3,706	3,177
Not Due | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	2,707	2,241
Less Than 6 Months | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	889	914
6 Months to 1 Year | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	42	7
1-2 Years | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	53	1
2 - 3 Year | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	1	9
More Than 3 Years | Gross Carrying Value
Disclosure Of Financial Instruments [Line Items]
Trade receivables	$ 14	$ 5

Financial Instruments - Summa_8

Financial Instruments - Summary of Movement In Credit Allowance On Customer Balance (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Balance at the beginning	$ 117	$ 113	$ 103
Translation differences	(2)	(3)	(1)
Impairment loss recognized / (reversed), net	11	28	19
Amounts written off	(12)	(21)	(8)
Balance at the end	$ 114	$ 117	$ 113

Financial Instruments - Summa_9

Financial Instruments - Summary of Credit Receivable (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Trade receivables	$ 3,620	$ 3,094
Unbilled revenues	$ 1,744	$ 2,037

Financial Instruments - Summ_10

Financial Instruments - Summary of Contractual Maturities of Significant Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Financial Instruments [Line Items]
Trade payables	$ 474	$ 470
Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5)	83	82
Other financial liabilities on an undiscounted basis (Refer to Note 2.5)	1,891
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)		2,116
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)		12
Less Than 1 Year
Disclosure Of Financial Instruments [Line Items]
Trade payables	474	470
Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5)	67	82
Other financial liabilities on an undiscounted basis (Refer to Note 2.5)	1,657
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)		1,875
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)		12
1-2 Years
Disclosure Of Financial Instruments [Line Items]
Other financial liabilities on an undiscounted basis (Refer to Note 2.5)	158
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)		186
2-4 Years
Disclosure Of Financial Instruments [Line Items]
Other financial liabilities on an undiscounted basis (Refer to Note 2.5)	68
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)		53
4-7 Years
Disclosure Of Financial Instruments [Line Items]
Financial liability under option arrangements on an undiscounted basis (Refer to Note 2.5)	16
Other financial liabilities on an undiscounted basis (Refer to Note 2.5)	$ 8
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)		$ 2

Prepayments and Other Assets -

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Current assets
Security deposits	$ 9	$ 5
Loans to employees	30	35
Prepaid expenses	399	334
Interest accrued and not due	64	59
Withholding taxes and others	424	398
Advance payments to vendors for supply of goods	43	25
Deposit with corporation	304	286
Deferred contract cost
Cost of obtaining a contract	24	104
Cost of fulfillment	43	21
Net investment in sublease of right of use asset	1	6
Other non financial assets	21	32
Other financial assets	111	31
Total Current prepayment and other assets	1,473	1,336
Non-current assets
Loans to employees	4	5
Security deposits	31	35
Deposit with corporation	6	12
Defined benefit plan assets	4	4
Prepaid expenses	41	41
Deferred contract cost
Cost of obtaining a contract	16	23
Cost of fulfillment	82	79
Withholding taxes and others	81	83
Net investment in sublease of right of use asset		37
Other financial assets	134	113
Total Non- current prepayment and other assets	399	432
Total prepayment and other assets	1,872	1,768
Financial assets carried at amortized cost	$ 694	$ 624

Prepayments and Other Assets _2

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2024
Disclosure Of Prepayments And Other Assets [Abstract]
Third party financial liability	$ 89	$ 45
Third party financial liability settled	$ 14

Other Liabilities - Schedule of

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 Represents liability related to options issued by the Group over the non-controlling interests in its subsidiaries. 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.

Other Liabilities - Additional

Other Liabilities - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2024
Disclosure Of Other Liabilities [Abstract]
Third party financial liability	$ 89	$ 45
Third party financial liability settled	$ 14

Provisions and Other Continge_3

Provisions and Other Contingencies - Schedule of Provisions For Post Sales Client Support and Other Provisions (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of other provisions [abstract]
Post sales client support and other provisions	$ 215	$ 159

Provisions and Other Continge_4

Provisions and Other Contingencies - Additional Information (Details) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Disclosure Of Other Provisions [Line Items]
Remediation, restoration, communication, legal services and other Services and costs	$ 38
Contingent Liabilities - Other Than Income Tax Contingent Liability
Disclosure Of Other Provisions [Line Items]
Claims (excluding demands from Income tax authorities)		₨ 7,890	$ 95	₨ 7,000	$ 85
Provision for Post Sales Client Support and Other Provisions
Disclosure Of Other Provisions [Line Items]
Description of expected period to be utilized	1 year

Provisions and Other Continge_5

Provisions and Other Contingencies - Summary of Movement in the Provision for Post Sales Client Support (Details) $ in Millions	12 Months Ended
	Mar. 31, 2024 USD ($)
Disclosure of other provisions [abstract]
Balance at the beginning	$ 159
Translation differences	(1)
Provision recognized / (reversed)	108
Provision utilized	(51)
Balance at the end	$ 215

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Mar. 31, 2024
Buildings | Bottom of Range
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	22 years
Buildings | Top of Range
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	25 years
Plant and Machinery
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	5 years	[1]
Computer Equipment | Bottom of Range
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	3 years
Computer Equipment | Top of Range
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	5 years
Furniture and Fixtures
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	5 years
Vehicles
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	5 years
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	Lower of useful life of the asset or lease term
[1] Includes solar plant with a useful life of 25 years

Property, Plant and Equipment_2

Property, Plant and Equipment - Schedule of Estimated Useful Lives of Assets (Paranthetical) (Detail)	12 Months Ended
	Mar. 31, 2024
Solar Plant
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	25 years

Property, Plant and Equipment_3

Property, Plant and Equipment - Schedule of Changes in Carrying Value of Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	$ 1,679	$ 1,793	$ 1,863
Capital work-in-progress	54	55	67	$ 145
Property, plant and equipment, Ending balance	1,537	1,679	1,793
Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	3,658	3,876	3,782
Additions	212	348	364
Deletions*	(148)	(268)	(147)
Additions- Business Combinations (Refer to Note 2.10)		2
Translation difference	(59)	(300)	(123)
Property, plant and equipment, Ending balance	3,663	3,658	3,876
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(2,034)	(2,150)	(2,064)
Deletions*	145	266	143
Depreciation	(324)	(320)	(300)
Translation difference	33	170	71
Property, plant and equipment, Ending balance	(2,180)	(2,034)	(2,150)
Land
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	174	188	191
Property, plant and equipment, Ending balance	171	174	188
Land | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	174	188	191
Additions			4
Additions- Business Combinations (Refer to Note 2.10)		0
Translation difference	(3)	(14)	(7)
Property, plant and equipment, Ending balance	171	174	188
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	855	940	942
Property, plant and equipment, Ending balance	821	855	940
Buildings | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1,407	1,481	1,445
Additions	36	42	81
Deletions*	(7)
Additions- Business Combinations (Refer to Note 2.10)		0
Translation difference	(25)	(116)	(45)
Property, plant and equipment, Ending balance	1,411	1,407	1,481
Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(552)	(541)	(503)
Deletions*	7
Depreciation	(54)	(54)	(56)
Translation difference	9	43	18
Property, plant and equipment, Ending balance	(590)	(552)	(541)
Plant and Machinery
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	157	169	187
Property, plant and equipment, Ending balance	139	157	169
Plant and Machinery | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	625	653	679
Additions	40	57	47
Deletions*	(19)	(32)	(50)
Additions- Business Combinations (Refer to Note 2.10)		1
Translation difference	(9)	(54)	(23)
Property, plant and equipment, Ending balance	637	625	653
Plant and Machinery | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(468)	(484)	(492)
Deletions*	18	32	47
Depreciation	(56)	(58)	(57)
Translation difference	8	42	18
Property, plant and equipment, Ending balance	(498)	(468)	(484)
Computer Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	328	329	274
Property, plant and equipment, Ending balance	267	328	329
Computer Equipment | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1,037	1,125	1,045
Additions	112	187	206
Deletions*	(102)	(191)	(90)
Additions- Business Combinations (Refer to Note 2.10)		1
Translation difference	(15)	(85)	(36)
Property, plant and equipment, Ending balance	1,032	1,037	1,125
Computer Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(709)	(796)	(771)
Deletions*	101	190	90
Depreciation	(167)	(164)	(141)
Translation difference	10	61	26
Property, plant and equipment, Ending balance	(765)	(709)	(796)
Furniture and Fixtures
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	109	99	122
Property, plant and equipment, Ending balance	84	109	99
Furniture and Fixtures | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	409	423	416
Additions	24	62	26
Deletions*	(20)	(45)	(7)
Additions- Business Combinations (Refer to Note 2.10)		0
Translation difference	(7)	(31)	(12)
Property, plant and equipment, Ending balance	406	409	423
Furniture and Fixtures | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(300)	(324)	(294)
Deletions*	19	44	6
Depreciation	(47)	(44)	(45)
Translation difference	6	24	9
Property, plant and equipment, Ending balance	(322)	(300)	(324)
Vehicles
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1	1	2
Property, plant and equipment, Ending balance	1	1	1
Vehicles | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	6	6	6
Additions- Business Combinations (Refer to Note 2.10)		0
Property, plant and equipment, Ending balance	6	6	6
Vehicles | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(5)	(5)	(4)
Depreciation			(1)
Property, plant and equipment, Ending balance	$ (5)	$ (5)	$ (5)

Property, Plant and Equipment_4

Property, Plant and Equipment - Schedule of Changes in Carrying Value of Property, Plant and Equipment (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract]
Gross book value of assets retired	$ 93	$ 234	$ 43

Property, Plant and Equipment_5

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Contractual commitments for capital expenditure	$ 94	$ 117

Leases - Schedule of Changes in

Leases - Schedule of Changes in Carrying Value of Right of Use Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023		Mar. 31, 2022
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	$ 837		$ 636		$ 656
Additions	274	[1]	436	[2]	123	[3]
Deletions	(114)		(51)		(17)
Impairment	(10)
Depreciation	(193)		(147)		(105)
Translation difference	(8)		(37)		(21)
Ending balance	786		837		636
Land
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	76		83		86
Deletions	(1)
Depreciation	(1)		(1)		(1)
Translation difference	(2)		(6)		(2)
Ending balance	72		76		83
Buildings
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	474		489		545
Additions	47	[1]	107	[2]	60	[3]
Deletions	(22)		(5)		(11)
Impairment	(10)
Depreciation	(87)		(84)		(88)
Translation difference	(6)		(33)		(17)
Ending balance	396		474		489
Vehicles
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	2		2		3
Additions	1	[1]	1	[2]
Depreciation	(1)		(1)		(1)
Translation difference					0
Ending balance	2		2		2
Computer Equipment
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	285		62		22
Additions	226	[1]	328	[2]	63	[3]
Deletions	(91)		(46)		(6)
Depreciation	(104)		(61)		(15)
Translation difference			2		(2)
Ending balance	$ 316		$ 285		$ 62
[1] Net of adjustments on account of modifications and lease incentives Net of adjustments on account of modifications and lease incentives Net of adjustments on account of modifications and lease incentives

Leases - Schedule of the Break-

Leases - Schedule of the Break-up of Current and Non-current Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Break Up Of Current And Non Current Lease Liabilities [Abstract]
Current lease liabilities	$ 235	$ 151
Non-current lease liabilities	767	859
Total	$ 1,002	$ 1,010	$ 722	$ 728

Leases - Schedule of Movement i

Leases - Schedule of Movement in Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Movement In Lease Liabilities [Abstract]
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

Leases - Schedule of Contractua

Leases - Schedule of Contractual Maturities of Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 1,111	$ 1,123
Less Than 1 Year
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	258	219
One to five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	734	663
More than five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 119	$ 241

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Leases [Line Items]
Rental expense recorded for short-term leases	$ 12	$ 12	$ 8
Information about exposure arising from leases not yet commenced to which lessee is committed	Leases not yet commenced to which Group is committed is $60 million for a lease term ranging from 3 years to 8 years.
Leases not yet commenced	$ 60
Bottom of Range
Disclosure Of Leases [Line Items]
Lease term	3 years
Top of Range
Disclosure Of Leases [Line Items]
Lease term	8 years

Leases - Schedule of Movement_2

Leases - Schedule of Movement in Net Investment in Sublease ROU Asset (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Movement In Net Investment In Sub Lease Of R O U Asset [Abstract]
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

Leases - Schedule of Movement_3

Leases - Schedule of Movement in Net Investment in Lease (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of quantitative information about leases for lessor [abstract]
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

Goodwill And Intangible Asset_2

Goodwill And Intangible Assets - Summary of Changes In Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Intangible assets and goodwill [abstract]
Carrying value at the beginning	$ 882	$ 817
Goodwill on acquisition		79
Translation differences	(7)	(14)
Carrying value at the end	$ 875	$ 882

Goodwill And Intangible Asset_3

Goodwill And Intangible Assets - Summary of Allocation of Goodwill to Operating Segments (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	$ 875	$ 882	$ 817
Total
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	758	765
Operating Segments With Significant Goodwill
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	692	697
Financial Services
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	177	178
Retail
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	112	113
Communication
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	81	81
Energy, Utilities, Resources and Services
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	139	140
Manufacturing
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	69	70
Life Sciences
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	114	115
Operating Segments Without Significant Goodwill
Disclosure of operating segments [line items]
Goodwill allocated to operating segments	$ 66	$ 68

Goodwill And Intangible Asset_4

Goodwill And Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Intangible Assets [Line Items]
Research and development expense	$ 135	$ 129	$ 124
Panaya
Disclosure Of Intangible Assets [Line Items]
Goodwill pertaining to subsidiaries	$ 117	$ 117

Goodwill And Intangible Asset_5

Goodwill And Intangible Assets - Summary of Key Assumptions Used (Details)	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Key Assumptions Used [Line Items]
Discount rate	13%	13%
Bottom of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	7%	8%
Operating margins	19%	19%
Top of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	10%	10%
Operating margins	21%	21%

Goodwill And Intangible Asset_6

Goodwill And Intangible Assets - Summary of Changes In Carrying Amount of Acquired Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 213	$ 225	$ 283
Intangible assets gross, Ending balance	167	213	225
Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	570	525	525
Additions during the period	9	8	11
Acquisition through business combination (Refer Note 2.10)		41
Translation differences	(5)	(4)	(11)
Intangible assets gross, Ending balance	574	570	525
Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(357)	(300)	(242)
Amortization expense	(52)	(60)	(62)
Translation differences	2	3	4
Intangible assets gross, Ending balance	(407)	(357)	(300)
Customer related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	111	105	143
Intangible assets gross, Ending balance	$ 85	$ 111	$ 105
Customer related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	1 year	1 year	1 year
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Customer related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	15 years	15 years	15 years
Estimated Remaining Useful Life (in years)	10 years	11 years	12 years
Customer related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 307	$ 274	$ 282
Acquisition through business combination (Refer Note 2.10)		34
Translation differences	(3)	(1)	(8)
Intangible assets gross, Ending balance	304	307	274
Customer related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(196)	(169)	(139)
Amortization expense	(24)	(29)	(32)
Translation differences	1	2	2
Intangible assets gross, Ending balance	(219)	(196)	(169)
Software related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	42	46	45
Intangible assets gross, Ending balance	$ 41	$ 42	$ 46
Software related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Software related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years	10 years
Estimated Remaining Useful Life (in years)	5 years	6 years	7 years
Software related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 127	$ 121	$ 112
Additions during the period	9	8	11
Translation differences	(2)	(2)	(2)
Intangible assets gross, Ending balance	134	127	121
Software related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(85)	(75)	(67)
Amortization expense	(9)	(10)	(9)
Translation differences	1	0	1
Intangible assets gross, Ending balance	(93)	(85)	(75)
Marketing Related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	18	21	26
Intangible assets gross, Ending balance	$ 14	$ 18	$ 21
Marketing Related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Marketing Related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years	10 years
Estimated Remaining Useful Life (in years)	6 years	7 years	8 years
Marketing Related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 42	$ 40	$ 40
Acquisition through business combination (Refer Note 2.10)		3
Translation differences		(1)
Intangible assets gross, Ending balance	42	42	40
Marketing Related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(24)	(19)	(14)
Amortization expense	(4)	(6)	(5)
Translation differences		1
Intangible assets gross, Ending balance	(28)	(24)	(19)
Others
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	42	53	69
Intangible assets gross, Ending balance	$ 27	$ 42	$ 53
Others | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Others | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	7 years	7 years	7 years
Estimated Remaining Useful Life (in years)	4 years	5 years	6 years
Others | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 94	$ 90	$ 91
Acquisition through business combination (Refer Note 2.10)		4
Translation differences		0	(1)
Intangible assets gross, Ending balance	94	94	90
Others | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(52)	(37)	(22)
Amortization expense	(15)	(15)	(16)
Translation differences		0	1
Intangible assets gross, Ending balance	$ (67)	$ (52)	$ (37)

Business Combinations - Additio

Business Combinations - Additional Information (Details) € in Millions, ₨ in Millions, $ in Millions		12 Months Ended
	May 10, 2024	Mar. 31, 2023 USD ($) Acquisition	Apr. 18, 2024 USD ($)	Apr. 18, 2024 EUR (€)	Jan. 11, 2024 INR (₨)	Jan. 11, 2024 USD ($)
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition		$ 122
Number of business combinations completed | Acquisition		2
Cash consideration		$ 116
Contingent consideration on acquisition		$ 6
Key input used in determining fair value of contingent consideration discount rate		12.50%
Trade receivables acquired		$ 14
Transaction cost related to the acquisition		$ 1
Term for shareholder and employee retention bonus payable to employees		3 years
oddity
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests		100%
BASE life science A/S
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests		100%
InSemi Technology Services Private Limited
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests					100%	100%
InSemi Technology Services Private Limited | Proposed Acquisitions
Disclosure Of Business Combinations [Line Items]
Date of acquisition	May 10, 2024
In-tech Holding GmbH | Proposed Acquisitions
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests			100%	100%
Top of Range
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition						$ 34
Top of Range | InSemi Technology Services Private Limited
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition | ₨					₨ 2,800
Top of Range | In-tech Holding GmbH | Proposed Acquisitions
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition			$ 485	€ 450

Business Combinations - Summary

Business Combinations - Summary of Purchase Price Allocation (Details) $ in Millions	Mar. 31, 2023 USD ($)
Disclosure Of Business Combinations [Line Items]
Net assets	$ 12
Intangible Assets - Customer Contracts and Relationships	34
Intangible Assets - Vendor Relationships	4
Intangible Assets - Brand	3
Deferred tax liabilities on intangible assets	(10)
Total assets acquired	43
Goodwill	79
Total purchase price	122
Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets	12
Total assets acquired	12
Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible Assets - Customer Contracts and Relationships	34
Intangible Assets - Vendor Relationships	4
Intangible Assets - Brand	3
Deferred tax liabilities on intangible assets	(10)
Total assets acquired	$ 31

Business Combinations - Summa_2

Business Combinations - Summary of Purchase Price Allocation (Parenthetical) (Details) $ in Millions	Mar. 31, 2023 USD ($)
Disclosure of detailed information about business combination [abstract]
Cash and cash equivalents acquired	$ 3

Revenue from Operations - Summa

Revenue from Operations - Summary of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 18,562	$ 18,212	$ 16,311
Software Services
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	17,549	17,072	15,225
Products and Platforms
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 1,013	$ 1,140	$ 1,086

Revenue from Operations - Sum_2

Revenue from Operations - Summary of Disaggregated Revenues From Contracts with Customers (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 18,562	$ 18,212	$ 16,311
North America
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	11,163	11,262	10,066
Europe
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	5,105	4,670	4,039
INDIA
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	469	478	480
Rest of the World
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 1,825	$ 1,802	$ 1,726

Revenue from Operations - Addit

Revenue from Operations - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Revenue [abstract]
Percentage of revenue from fixed price contracts	53%	52%	53%
Revenue recognized from unearned revenue at the beginning of period	$ 656	$ 669	$ 476
Contract assets	$ 850	739	$ 543
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations	Applying the practical expedient as given in IFRS 15, the Group has not disclosed the remaining performance obligation related disclosures for contracts where the revenue recognized corresponds directly with the value to the customer of the entity's performance completed to date, typically those contracts where invoicing is on time & material basis and unit of work based contracts.
Aggregate value of performance obligations	$ 10,869	$ 9,841
Percentage of revenue to be recognized within one year	53%
Performance obligations, description	The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2024, other than those meeting the exclusion criteria mentioned above, is $10,869 million. Out of this, the Group expects to recognize revenue of around 53% within the next one year and the remaining thereafter. The aggregate value of performance obligations that were completely or partially unsatisfied as of March 31, 2023, was $9,841 million. The contracts can generally be terminated by the customers and typically includes an enforceable termination penalty payable by them. Generally, customers have not terminated contracts without cause.

Unbilled Revenue - Summary of U

Unbilled Revenue - Summary of Unbilled Revenue (Details) - USD ($) $ in Millions		Mar. 31, 2024	Mar. 31, 2023
Revenue [abstract]
Unbilled financial asset	[1]	$ 1,151	$ 1,157
Unbilled non financial asset	[2]	593	880
Unbilled Revenue		$ 1,744	$ 2,037
[1] Right to consideration is unconditional and is due only after a passage of time. Right to consideration is dependent on completion of contractual milestones.

Expenses by Nature - Schedule o

Expenses by Nature - Schedule of Expense by Nature (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Expenses by nature [abstract]
Employee benefit costs	$ 9,981	$ 9,729	$ 8,585
Depreciation and amortization charges	565	524	466
Travelling costs	213	190	110
Cost of technical sub-contractors	1,477	1,751	1,690
Cost of software packages for own use	259	240	190
Third party items bought for service delivery to clients	1,372	1,110	721
Consultancy and professional charges	210	210	253
Communication costs	81	89	82
Repairs and maintenance	175	169	163
Rates and Taxes	39	37	35
Provision for post-sales client support	9	15	10
Power and fuel	24	22	18
Commission to non-whole time directors	2	2	2
Branding and marketing expenses	122	112	74
Impairment loss recognized / (reversed) under expected credit loss model	15	35	23
Insurance charges	25	22	22
Contribution towards Corporate Social Responsibility	64	58	57
Others	95	72	55
Total cost of sales, selling and marketing expenses and administrative expenses	$ 14,728	$ 14,387	$ 12,556

Employee Benefits - Summary of

Employee Benefits - Summary of Defined Benefit Plans Amount Recognized in Group's Financial Statements (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Gratuity
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Funded status	$ (4)	$ (2)
Prepaid defined benefit plan asset	2	3
Accrued defined benefit plan liability	(6)	(5)
Gratuity | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	216	227
Transfer	4
Service cost	37	34
Interest expense/income	15	13
Remeasurements - Actuarial losses / (gains)	4	(9)
Benefits paid	(19)	(33)
Translation differences	(4)	(16)
Ending balance	253	216	$ 227
Gratuity | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	214	226
Interest expense/income	15	13
Remeasurements - Returns on plan assets excluding amounts included in interest income	2	4
Employer contribution	40	22
Benefits paid	(18)	(32)
Translation differences	(4)	(19)
Ending balance	249	214	226
Pension
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Past service cost - plan amendments	4		(2)
Funded status	(3)	(6)
Prepaid defined benefit plan asset	2	1
Accrued defined benefit plan liability	(5)	(7)
Pension | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	112	122
Transfer		2
Service cost	6	5
Interest expense/income	2	1
Remeasurements - Actuarial losses / (gains)	3	(17)
Past service cost - plan amendments	(4)	0
Employee contribution	4	3
Benefits paid	(1)	(6)
Translation differences		2
Ending balance	122	112	122
Pension | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	106	111
Transfer		2
Interest expense/income	2	1
Employee contribution	4	3
Remeasurements - Returns on plan assets excluding amounts included in interest income	2	(11)
Employer contribution	6	5
Benefits paid	(1)	(6)
Translation differences		1
Ending balance	119	106	111
Provident Fund
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Accrued defined benefit plan liability	(8)	(42)
Provident Fund | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	1,281	1,228
Service cost	106	101
Interest expense/income	92	78
Remeasurements - Actuarial losses / (gains)	12	(10)
Employee contribution	200	210
Benefits paid	(246)	(226)
Translation differences	(21)	(100)
Ending balance	1,424	1,281	1,228
Provident Fund | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	1,239	1,195
Interest expense/income	89	76
Employee contribution	200	210
Fair value of plan assets at the beginning	1,239
Remeasurements - Returns on plan assets excluding amounts included in interest income	28	(23)
Employer contribution	126	104
Benefits paid	(246)	(226)
Translation differences	(20)	(97)
Ending balance		1,239	$ 1,195
Fair value of plan assets at the end	$ 1,416	$ 1,239

Employee Benefits - Summary o_2

Employee Benefits - Summary of Net Gratuity Cost Recognized in Net Profit in Statement of Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Service cost	$ 37	$ 34	$ 29
Net interest on the net defined benefit liability / asset			(1)
Net cost	37	34	28
Pension
Disclosure Of Defined Benefit Plans [Line Items]
Service cost	6	5	5
Plan amendments	(4)		2
Net cost	$ 2	$ 5	$ 7

Employee Benefits - Re-measurem

Employee Benefits - Re-measurements Of Net Defined Benefit Liability - Assets (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Re-measurements of the net defined benefit liability / (asset)
Total	[1]	$ (15)	$ (4)	$ 11
Gratuity
Re-measurements of the net defined benefit liability / (asset)
Actuarial (gains) / losses		4	(9)	11
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / (asset)		(2)	(4)	(3)
Total		2	(13)	8
Pension
Re-measurements of the net defined benefit liability / (asset)
Actuarial (gains) / losses		3	(17)	(2)
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / (asset)		(2)	11	(7)
Total		1	(6)	(9)
Provident Fund
Re-measurements of the net defined benefit liability / (asset)
Actuarial (gains) / losses		12	(10)	16
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / (asset)		(28)	23	(2)
Total		$ (16)	$ 13	$ 14
[1] net of taxes

Employee Benefits - Disclosure

Employee Benefits - Disclosure of Breakup of Actuarial (Gains) / Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Gratuity
Disclosure of defined benefit plans [line items]
(Gain) / loss from change in financial assumptions	$ 1	$ (8)	$ (6)
(Gain) / loss from change in experience adjustments	3	(1)	17
Total actuarial (gains) / losses	4	(9)	11
Pension
Disclosure of defined benefit plans [line items]
(Gain) / loss from change in financial assumptions	3	(18)	(3)
(Gain) / loss from change in experience adjustments		1	1
Total actuarial (gains) / losses	$ 3	$ (17)	$ (2)

Employee Benefits - Summary o_3

Employee Benefits - Summary of Cost Recognized in Net Profit in Statement of Comprehensive Income Apportioned (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 9,981	$ 9,729	$ 8,585
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	37	34	28
Gratuity | Cost of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	34	31	25
Gratuity | Sales and Marketing Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	2	2
Gratuity | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	1	1	1
Pension
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	5	7
Pension | Cost of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	5	6
Pension | Sales and Marketing Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans			1
Superannuation
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	62	60	49
Superannuation | Cost of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	56	55	44
Superannuation | Sales and Marketing Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	4	3	3
Superannuation | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	2	2
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	152	148	118
Provident Fund | Cost of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	137	134	106
Provident Fund | Sales and Marketing Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	10	9	8
Provident Fund | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	5	5	4
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Cost	9,981	9,729	8,585
Employee Benefit Cost | Cost of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Cost	8,998	8,826	7,714
Employee Benefit Cost | Sales and Marketing Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Cost	656	598	572
Employee Benefit Cost | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 327	$ 305	$ 299

Employee Benefits - Summary o_4

Employee Benefits - Summary of Weighted-Average Assumptions (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Net Periodic Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	For domestic defined benefit plan in India, the market for high quality corporate bonds being not developed, the yield of government bonds is considered as the discount rate. For most of our overseas defined benefit plan, given that the market for high quality corporate bonds is not developed, the Government bond rate adjusted for corporate spreads is used.
Attrition rate	Attrition rate considered is the management’s estimate based on the past long-term trend of employee turnover in the Company. The tenure has been considered taking into account the past long-term trend of employees' average remaining service life which reflects the average estimated term of post-employment benefit obligation.
Net Periodic Benefit Cost | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	The average rate of increase in compensation levels is determined by the Company, considering factors such as, the Company’s past compensation revision trends, inflation in respective markets and management’s estimate of future salary increases.
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average duration of defined benefit obligation	5 years 9 months 18 days	5 years 10 months 24 days
Gratuity | Benefit Obligations
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	7%	7.10%
Gratuity | Benefit Obligations | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	6%	6%
Gratuity | Net Periodic Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	7.10%	6.50%	6.10%
Gratuity | Net Periodic Benefit Cost | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	6%	6%	6%
Pension
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average duration of defined benefit obligation	12 years	12 years
Pension | Benefit Obligations | Bottom of Range
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	1.50%	1.80%
Weighted average rate of increase in compensation levels	1%	1%
Pension | Benefit Obligations | Top of Range
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	3.40%	3.80%
Weighted average rate of increase in compensation levels	3%	3%
Pension | Net Periodic Benefit Cost | Bottom of Range
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	1.80%	0.40%	0.10%
Weighted average rate of increase in compensation levels	1%	1%	1%
Pension | Net Periodic Benefit Cost | Top of Range
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	3.80%	1.70%	0.90%
Weighted average rate of increase in compensation levels	3%	3%	3%
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	7%	7.10%
Weighted average duration of defined benefit obligation	6 years	6 years
Expected rate of return on plan assets	8.20%	8.15%
Expected guaranteed interest rate	8.25%	8.15%

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Defined Benefit Plans [Line Items]
Sensitivity analysis	Sensitivity to significant actuarial assumptions is computed by varying one actuarial assumption used for the valuation of the defined benefit obligation and keeping all other actuarial assumptions constant. In practice, this is not probable, and changes in some of the assumptions may be correlated.
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Actual return	$ 17	$ 17	$ 16
Expected contribution to pension	40
Amount contributed under benefit plan	37	34	28
Pension
Disclosure Of Defined Benefit Plans [Line Items]
Actual return	4	(10)	7
Expected contribution to pension	5
Amount contributed under benefit plan	2	5	7
Superannuation
Disclosure Of Defined Benefit Plans [Line Items]
Defined contribution plans	62	60	49
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Amount contributed under benefit plan	152	$ 148	$ 118
Impact of defined benefit obligation from 0.25% increase in expected rate of returns on plan assets	8
Impact of defined benefit obligation from 0.25% decrease in expected rate of returns on plan assets	$ 13
Percentage of increase/decrease in expected rate of returns on plan assets that impact defined benefit obligation by $12 million and $15 million	0.25%

Employee Benefits - Summary o_5

Employee Benefits - Summary of Details of Major Plan Assets into Various Categories (Details) - Pension - Benefit Obligations	Mar. 31, 2024	Mar. 31, 2023
Disclosure of fair value of plan assets [line items]
Equity	34%	34%
Bonds	32%	32%
Real Estate/Property	26%	26%
Cash and Cash Equivalents	1%	1%
Other	7%	7%

Employee Benefits - Summary o_6

Employee Benefits - Summary of Defined Benefit Plans Expose the Group to Actuarial Risk (Details)	12 Months Ended
	Mar. 31, 2024
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Actuarial assumptions analysis	Sensitivity to significant actuarial assumptions is computed by varying one actuarial assumption used for the valuation of the defined benefit obligation and keeping all other actuarial assumptions constant. In practice, this is not probable, and changes in some of the assumptions may be correlated.
Discount Rate | Benefit Obligations
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Actuarial assumptions analysis	The present value of the defined benefit plan liability is generally calculated using a discount rate determined by reference to government bond yields and in certain overseas jurisdictions, it is calculated in reference to government bond yield adjusted for a corporate spread. If bond yields fall, the defined benefit obligation will tend to increase.
Life Expectancy and Investment Risk | Benefit Obligations
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Actuarial assumptions analysis	The pension fund offers the choice between a lifelong pension and a cash lump sum upon retirement. The pension fund has defined rates for converting the lump sum to a pension and there is the risk that the members live longer than implied by these conversion rates and that the pension assets don’t achieve the investment return implied by these conversion rates.
Actuarial Assumption Of Asset Volatility Member | Benefit Obligations
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Actuarial assumptions analysis	A proportion of the pension fund is held in equities, which is expected to outperform corporate bonds in the long term but give exposure to volatility and risk in the short term. The pension fund board of insurer is responsible for the investment strategy and equity allocation is justified given the long-term investment horizon of the pension fund and the objective to provide a reasonable long term return on members’ account balances.

Employee Benefits - Summary o_7

Employee Benefits - Summary of Sensitivity of Significant Assumptions Used for Valuation of Defined Benefit Obligation (Details) - Benefit Obligations $ in Millions	Mar. 31, 2024 USD ($)
Gratuity, 1% point increase / decrease | Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 13
Gratuity, 1% point increase / decrease | Increase in Compensation Levels | Weighted Average
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	12
Pension, 0.5% point increase / decrease | Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	5
Pension, 0.5% point increase / decrease | Increase in Compensation Levels | Weighted Average
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 1

Employee Benefits - Summary o_8

Employee Benefits - Summary of Maturity Profile of Defined Benefit Obligation (Details) $ in Millions	Mar. 31, 2024 USD ($)
Less Than 1 Year | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 38
Less Than 1 Year | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	7
1-2 Years | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	37
1-2 Years | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	8
2 - 3 Year | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	41
2 - 3 Year | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	8
3 - 4 Year | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	50
3 - 4 Year | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	8
4 - 5 Year | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	53
4 - 5 Year | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	8
5 - 10 Years | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	254
5 - 10 Years | Pension
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 40

Employee Benefits - Summary o_9

Employee Benefits - Summary of Net Provident Fund Cost Recognized in Net Profit in Statement of Comprehensive Income (Details) - Provident Fund - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Service cost	$ 106	$ 101	$ 88
Net interest on the net defined benefit liability / asset	3	2	1
Net provident fund cost	$ 109	$ 103	$ 89

Employee Benefits - Summary _10

Employee Benefits - Summary of Various Categories of Plan Assets (Details) - Provident Fund	Mar. 31, 2024	Mar. 31, 2023
Central and State Government Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	60%	60%
Public Sector Undertakings and Private Sector Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	30%	33%
Others
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	10%	7%

Employee Benefits - Employee Be

Employee Benefits - Employee Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefit cost	$ 9,981	$ 9,729	$ 8,585
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Salaries and bonus	9,729	9,481	8,383
Defined contribution plans	81	78	64
Defined benefit plans	171	170	138
Employee benefit cost	$ 9,981	$ 9,729	$ 8,585

Employee Benefits - Employee _2

Employee Benefits - Employee Benefit Costs (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [abstract]
Stock compensation expense	$ 79	$ 64	$ 56

Equity - Additional Information

Equity - Additional Information (Details) ₨ / shares in Units, $ / shares in Units, ₨ in Millions, $ in Millions

12 Months Ended

Jun. 26, 2024 USD ($)

Apr. 18, 2024 ₨ / shares

Apr. 18, 2024 $ / shares

Oct. 13, 2022 INR (₨) ₨ / shares

Apr. 14, 2021 INR (₨) ₨ / shares

Mar. 31, 2024 USD ($) Class

Mar. 31, 2023 INR (₨) ₨ / shares shares

Mar. 31, 2023 USD ($) shares

Mar. 31, 2022 USD ($) shares

Mar. 31, 2021 INR (₨) ₨ / shares shares

Mar. 31, 2021 USD ($) shares

Mar. 31, 2020

Mar. 31, 2024 ₨ / shares

Mar. 31, 2024 USD ($) Vote $ / shares shares

Mar. 31, 2023 USD ($) $ / shares shares

Apr. 01, 2021 shares

Disclosure Of Equity [Line Items]

Treasury shares | shares

13,725,712

10,916,829

12,172,119

15,514,732

Par value per share | (per share)

₨ 5

₨ 5

$ 0.16

$ 0.16

Number of classes of shares referred to as equity shares | Class

1

Dividends and share buy back period

5 years

5 years

Maximum share value available for buy back | ₨

₨ 93,000

₨ 92,000

Maximum buyback price per share | ₨ / shares

₨ 1,850

₨ 1,750

Buyback of shares

$ 1,398

$ 1,503

Capital redemption reserve

$ 24

$ 24

Number of votes per equity share | Vote

1

Dividends paid

$ 1,777

1,697

1,703

Expected dividend outflow

$ 1,777

$ 1,697

1,703

Voting, dividend or liquidation rights description

There are no voting, dividend or liquidation rights to the holders of options issued under the company's share option plans.

Nonadjusting Events After Reporting Period

Disclosure Of Equity [Line Items]

Final dividend proposed | (per share)

₨ 20

$ 0.24

Expected dividend outflow

$ 1,390

Proposed special dividend per share | (per share)

₨ 8

$ 0.1

Buyback Program Completed in February 2023

Disclosure Of Equity [Line Items]

Buyback of shares commencement date

Dec. 07, 2022

Dec. 07, 2022

Buyback of shares actual completion date

Feb. 13, 2023

Feb. 13, 2023

Equity shares repurchased | shares

60,426,348

60,426,348

Average buy back price | ₨ / shares

₨ 1,539.06

Percentage of buyback paid-up equity share capital

1.44%

1.44%

Buyback of shares

₨ 93,000

$ 1,130

Capital redemption reserve

$ 3

Buyback Program Completed in September 2021

Disclosure Of Equity [Line Items]

Buyback of shares commencement date

Jun. 25, 2021

Jun. 25, 2021

Buyback of shares actual completion date

Sep. 08, 2021

Sep. 08, 2021

Equity shares repurchased | shares

55,807,337

55,807,337

Average buy back price | ₨ / shares

₨ 1,648.53

Percentage of buyback paid-up equity share capital

1.31%

1.31%

Buyback of shares

₨ 92,000

$ 1,243

Capital redemption reserve

$ 4

Top of Range

Disclosure Of Equity [Line Items]

Percentage of free cash flow as dividend payout

85%

85%

Equity - Summary of Dividend Pa

Equity - Summary of Dividend Payout (Details)	12 Months Ended
	Mar. 31, 2024 ₨ / shares	Mar. 31, 2024 $ / shares	Mar. 31, 2023 ₨ / shares	Mar. 31, 2023 $ / shares	Mar. 31, 2022 ₨ / shares	Mar. 31, 2022 $ / shares
Dividend per Equity Share
Disclosure Of Equity [Line Items]
Interim dividend | ₨ / shares	₨ 18		₨ 16.50		₨ 15
Final dividend | ₨ / shares	₨ 17.5		₨ 16		₨ 15
Dividend per Equity Share/ADS
Disclosure Of Equity [Line Items]
Interim dividend | $ / shares		$ 0.22		$ 0.20		$ 0.20
Final dividend | $ / shares		$ 0.21		$ 0.21		$ 0.20

Other income net - Summary of O

Other income net - Summary of Other Income (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Revenue [abstract]
Interest income on financial assets carried at amortized cost		$ 128	$ 107	$ 135
Interest income on financial assets fair valued through other comprehensive income		122	119	86
Gain / (loss) on investments carried at fair value through profit or loss		34	18	24
Interest income on income tax refund	[1]	237
Exchange gains / (losses) on forward and options contracts		12	(80)	12
Exchange gains / (losses) on translation of other assets and liabilities		11	131	24
Others		24	40	27
Other income		$ 568	$ 335	$ 308
[1] During the year ending March 31, 2024, the Company received orders under section 250 and 254 of the Income Tax Act, 1961, from the Income Tax Authorities in India for the assessment years, 2007-08 to 2015-16, 2017-18 and 2018-19. These orders confirmed the Company's position with respect to tax treatment of certain contentious matters. As a result, interest income (pre-tax) of $ 232 million along with the corresponding tax impact was recognized.

Other income net - Summary of_2

Other income net - Summary of Other Income (Parenthetical) (Details) $ in Millions	12 Months Ended
	Mar. 31, 2024 USD ($)
Revenue [abstract]
Interest income	$ 232

Employees' Stock Option Plans_3

Employees' Stock Option Plans (ESOP) - Additional Information (Details) $ / shares in Units, $ in Thousands, ₨ in Millions						12 Months Ended
	Feb. 01, 2024 shares	May 02, 2023 INR (₨) shares	May 02, 2023 USD ($) shares	Jun. 22, 2019 shares	Mar. 31, 2016 shares	Mar. 31, 2024 INR (₨) shares	Mar. 31, 2024 USD ($) shares $ / shares	Mar. 31, 2023 USD ($) shares $ / shares	Mar. 31, 2022 shares $ / shares	Jul. 01, 2022 Installment	Apr. 01, 2021 shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of shares authorized							4,800,000,000	4,800,000,000
Number of shares outstanding							4,139,950,635	4,136,387,925
Treasury shares							10,916,829	12,172,119	13,725,712		15,514,732
Total granted						9,504,262	9,504,262	6,159,511	4,491,012
Carrying value of liability towards cash settled share based payments | $							$ 2,000	$ 1,000
2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Instruments average vesting period					4 years
Treasury shares							10,916,829	12,172,119
Number of shares earmarked for welfare activities of the employees							200,000	200,000
Weighted average exercise price, Exercised | $ / shares							$ 17.07	$ 18.83	$ 22.71
2015 Stock Incentive Compensation Plan | Annual Grant Performance Based Restricted Stock Units (RSUs) | Other KMPs
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period						performance-based RSUs will vest over three years based on certain performance targets.	performance-based RSUs will vest over three years based on certain performance targets.
Vesting period						3 years	3 years
Total granted						6,774	6,774
2015 Stock Incentive Compensation Plan | Annual Performance Equity Grant | Chief Executive Officer and Managing Director
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Fair value of instruments annual grant performance based RSU		₨ 347.5	$ 4,250
Total granted		272,026	272,026
2015 Stock Incentive Compensation Plan | Annual Performance Equity ESG Grant | Chief Executive Officer and Managing Director
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Fair value of instruments annual grant performance based RSU		₨ 20	$ 240
Total granted		15,656	15,656
2015 Stock Incentive Compensation Plan | Annual Performance Equity TSR Grant | Chief Executive Officer and Managing Director
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Fair value of instruments annual grant performance based RSU		₨ 50	$ 610
Total granted		39,140	39,140
2015 Stock Incentive Compensation Plan | Time Based Restricted Stock Units (RSUs) | Chief Executive Officer and Managing Director
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period		will vest overtime in three equal annual installments upon the completion of each year of service from the respective grant date.	will vest overtime in three equal annual installments upon the completion of each year of service from the respective grant date.
Total granted	18,104
Fair value of instruments eligibility annual equity grants		₨ 30	$ 360
Number of annual installments | Installment										3
2015 Stock Incentive Compensation Plan | Time Based Restricted Stock Units (RSUs) | Other KMPs
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period						Time based RSUs will vest over four years	Time based RSUs will vest over four years
Vesting period						4 years	4 years
Total granted						147,030	147,030
2015 Stock Incentive Compensation Plan | Restricted Stock Units and Employee Stock Option Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period					will generally vest over a period of 4 years
2015 Stock Incentive Compensation Plan | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of shares authorized					24,038,883
2011 Restricted Stock Units Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of shares outstanding					11,223,576
Incentive Units Cash Settled | Annual Grant of Restricted Stock Units (RSUs)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
cash settled options outstanding (net of forfeitures)							291,795	224,924
Two Thousand Nineteen Stock Ownership Program [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average exercise price, Exercised | $ / shares							$ 16.39	$ 18.75	$ 20.89
Two Thousand Nineteen Stock Ownership Program [Member] | Annual Grant Performance Based Restricted Stock Units (RSUs) | Chief Executive Officer and Managing Director
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total granted		78,281	78,281
Fair value of instruments eligibility for one time equity grants						₨ 100	$ 1,220
Two Thousand Nineteen Stock Ownership Program [Member] | Annual Grant Performance Based Restricted Stock Units (RSUs) | Other KMPs
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period						3 years	3 years
Total granted						62,890	62,890
Two Thousand Nineteen Stock Ownership Program [Member] | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of shares authorized				50,000,000
Shares issued by secondary acquisition of shares				45,000,000
Vesting period						3 years	3 years
Two Thousand Nineteen Stock Ownership Program [Member] | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period						1 year	1 year

Employees' Stock Option Plans_4

Employees' Stock Option Plans (ESOP) - Summary of Stock Option Grant (Details) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	9,504,262	6,159,511	4,491,012
2015 Stock Incentive Compensation Plan | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	5,139,370	2,152,454	1,590,423
2015 Stock Incentive Compensation Plan | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	176,990	92,400	49,960
2015 Stock Incentive Compensation Plan | KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	494,650	367,479	284,543
2015 Stock Incentive Compensation Plan | Employees Other Than KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	4,644,720	1,784,975	1,305,880
2015 Stock Incentive Compensation Plan | Other Employees | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	176,990	92,400	49,960
2019 Stock Ownership Program | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	4,187,902	3,914,657	2,850,629
2019 Stock Ownership Program | KMPs | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	139,271	207,893	146,962
2019 Stock Ownership Program | Employees Other Than KMPs | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	4,048,631	3,706,764	2,703,667

Employees' Stock Option Plans_5

Employees' Stock Option Plans (ESOP) - Schedule of Break-up of Employee Stock Compensation Expense (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense		$ 79	$ 64	$ 56
Employee stock compensation expense		2	1	3
KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	[1]	8	6	9
Employees Other Than KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense		$ 71	$ 58	$ 47
[1] Includes reversal of employee stock compensation expense on account of resignation / retirement of key managerial personnel.

Employees' Stock Option Plans_6

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled Share Based Payment Transaction (Details)	12 Months Ended
	Mar. 31, 2024 shares $ / shares	Mar. 31, 2023 shares $ / shares	Mar. 31, 2022 shares $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options, Granted	9,504,262	6,159,511	4,491,012
2015 Plan: RSUs
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	5,408,018	6,232,975	8,047,240
Shares arising out of options, Granted	5,139,370	2,152,454	1,590,423
Shares arising out of options, Exercised	1,815,025	2,105,904	2,569,983
Shares arising out of options, Forfeited and expired	656,305	871,507	834,705
Shares arising out of options, Ending balance	8,076,058	5,408,018	6,232,975
Shares arising out of options, Exercisable at the end	831,050	787,976	653,775
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 0.06	$ 0.06	$ 0.06
Weighted average exercise price, Granted | $ / shares	0.06	0.06	0.07
Weighted average exercise price, Exercised | $ / shares	0.06	0.06	0.05
Weighted average exercise price, Forfeited and expired | $ / shares	0.06	0.06	0.06
Weighted average exercise price outstanding, Ending balance | $ / shares	0.06	0.06	0.06
Weighted average exercise price, Exercisable at the end | $ / shares	$ 0.06	$ 0.06	$ 0.06
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	1,815,025	2,105,904	2,569,983
2015 Plan: Stock Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	134,030	700,844	1,049,456
Shares arising out of options, Exercised	51,980	566,814	348,612
Shares arising out of options, Ending balance	82,050	134,030	700,844
Shares arising out of options, Exercisable at the end	82,050	134,030	700,844
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 6.44	$ 7.35	$ 7.32
Weighted average exercise price, Exercised | $ / shares	6.03	7.40	7.02
Weighted average exercise price outstanding, Ending balance | $ / shares	6.61	6.44	7.35
Weighted average exercise price, Exercisable at the end | $ / shares	$ 6.61	$ 6.44	$ 7.35
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	51,980	566,814	348,612
2019 Plan: RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	7,222,038	4,958,938	3,050,573
Shares arising out of options, Granted	4,187,902	3,914,657	2,850,629
Shares arising out of options, Exercised	1,695,705	1,128,626	755,557
Shares arising out of options, Forfeited and expired	1,690,380	522,931	186,707
Shares arising out of options, Ending balance	8,023,855	7,222,038	4,958,938
Shares arising out of options, Exercisable at the end	814,798	1,352,150	692,638
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 0.06	$ 0.07	$ 0.07
Weighted average exercise price, Granted | $ / shares	0.06	0.06	0.07
Weighted average exercise price, Exercised | $ / shares	0.06	0.06	0.07
Weighted average exercise price, Forfeited and expired | $ / shares	0.06	0.06	0.07
Weighted average exercise price outstanding, Ending balance | $ / shares	0.06	0.06	0.07
Weighted average exercise price, Exercisable at the end | $ / shares	$ 0.06	$ 0.06	$ 0.07
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	1,695,705	1,128,626	755,557

Employees' Stock Option Plans_7

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled RSUs and Stock Options Outstanding (Details)	12 Months Ended
	Mar. 31, 2024 USD ($) shares $ / shares	Mar. 31, 2023 USD ($) shares $ / shares
0 - 0.06 (RSUs) | 2019 Stock Ownership Program
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	8,023,855	7,222,038
Options outstanding, Weighted average remaining contractual life	1 year 5 months 1 day	1 year 3 months 29 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.06	$ 0.06
0 - 0.06 (RSUs) | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	8,076,058	5,408,018
Options outstanding, Weighted average remaining contractual life	1 year 9 months 7 days	1 year 5 months 26 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.06	$ 0.06
0 - 0.06 (RSUs) | Bottom of Range | 2019 Stock Ownership Program
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 0	$ 0
0 - 0.06 (RSUs) | Bottom of Range | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	0	0
0 - 0.06 (RSUs) | Top of Range | 2019 Stock Ownership Program
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	0.06	0.06
0 - 0.06 (RSUs) | Top of Range | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 0.06	$ 0.06
5 - 8 (Stock Options) | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	82,050	134,030
Options outstanding, Weighted average remaining contractual life	1 year 1 month 6 days	1 year 9 months 7 days
Options outstanding, Weighted average exercise price | $ / shares	$ 6.61	$ 6.44
5 - 8 (Stock Options) | Bottom of Range | 2019 Stock Ownership Program
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 5	$ 5
5 - 8 (Stock Options) | Bottom of Range | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	5	5
5 - 8 (Stock Options) | Top of Range | 2019 Stock Ownership Program
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	8	8
5 - 8 (Stock Options) | Top of Range | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 8	$ 8

Employees' Stock Option Plans_8

Employees' Stock Option Plans (ESOP) - Summary of Fair Value estimated on Date of Grant (Details) - Black-Scholes-Merton Model - Restricted Stock Units (RSU) Grant Date	12 Months Ended
	Mar. 31, 2024 INR (₨) yr ₨ / shares	Mar. 31, 2024 INR (₨) yr $ / shares	Mar. 31, 2023 INR (₨) yr ₨ / shares	Mar. 31, 2023 INR (₨) yr $ / shares	Mar. 31, 2022 INR (₨) yr ₨ / shares	Mar. 31, 2022 INR (₨) yr $ / shares	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Indian Equity Shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | ₨ / shares	₨ 1,588		₨ 1,525		₨ 1,791
Exercise price | ₨ / shares	₨ 5		₨ 5		₨ 5
Risk-free interest rate	7%	7%
Weighted average fair value as on grant date | ₨	₨ 1,317	₨ 1,317	₨ 1,210	₨ 1,210	₨ 1,548	₨ 1,548
Indian Equity Shares | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	23%	23%	23%	23%	20%	20%
Expected life of the option (years)	1	1	1	1	1	1
Expected dividends	2%	2%	2%	2%	2%	2%
Risk-free interest rate			5%	5%	4%	4%
Indian Equity Shares | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	31%	31%	32%	32%	35%	35%
Expected life of the option (years)	4	4	4	4	4	4
Expected dividends	3%	3%	3%	3%	3%	3%
Risk-free interest rate			7%	7%	6%	6%
ADS
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | $ / shares		₨ 19.19		₨ 18.08		₨ 24.45
Exercise price | $ / shares		₨ 0.07		₨ 0.07		₨ 0.07
Weighted average fair value as on grant date | $							$ 16.27	$ 13.69	$ 20.82
ADS | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	25%	25%	27%	27%	25%	25%
Expected life of the option (years)	1	1	1	1	1	1
Expected dividends	2%	2%	2%	2%	2%	2%
Risk-free interest rate	4%	4%	2%	2%	1%	1%
ADS | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	33%	33%	34%	34%	36%	36%
Expected life of the option (years)	4	4	4	4	4	4
Expected dividends	3%	3%	3%	3%	3%	3%
Risk-free interest rate	5%	5%	5%	5%	3%	3%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Income Taxes [Line Items]
Current taxes	$ 1,015	$ 1,153	$ 1,048
Deferred taxes	162	(11)	20
Income tax expense	1,177	1,142	1,068
Domestic Countries
Income Taxes [Line Items]
Current taxes	768	830	785
Deferred taxes	180	54	48
Foreign Countries
Income Taxes [Line Items]
Current taxes	247	323	263
Deferred taxes	$ (18)	$ (65)	$ (28)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) $ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($) $ / shares	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($) $ / shares	Mar. 31, 2022 USD ($) $ / shares
Income Taxes [Line Items]
Income tax expense, reversal		$ 113		$ 13	$ 36
Corporate statutory tax rate	34.94%	34.94%	34.94%	34.94%	34.94%
Tax effect due to non-taxable income for Indian tax purposes		$ 363		$ 362	$ 395
Per share effect of tax incentives on both basic and diluted weighted average number of equity shares | $ / shares		$ 0.09		$ 0.09	$ 0.09
Deferred income tax liabilities not recognized amount of temporary differences		$ 1,292		$ 1,332
Deferred income tax assets, not recognized on accumulated losses		560		538
Interest income		232
Provision for income tax reversed amount		63
Reduction of contingent liabilities		196
Group | Income Tax Authorities
Income Taxes [Line Items]
Income tax claims not acknowledged as debt	₨ 27,940	335	₨ 40,620	494
Amount paid to statutory authorities	₨ 87,430	$ 1,048	₨ 65,280	$ 794
UNITED STATES
Income Taxes [Line Items]
Branch profit tax	15%	15%
Approximate branch net assets		$ 940
Deferred tax liability on branch profit tax, net of tax credits		$ 32
First Five Year
Income Taxes [Line Items]
Percentage of tax reduction	100%	100%
Second Five Year | Top of Range
Income Taxes [Line Items]
Percentage of tax reduction	50%	50%
Third Five Year | Top of Range
Income Taxes [Line Items]
Percentage of tax reduction	50%	50%

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Tax Provision to Amount Computed by Applying Statutory Income Tax Rate to Income Before Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit before income taxes	$ 4,346	$ 4,125	$ 4,036
Enacted tax rates in India	34.94%	34.94%	34.94%
Computed expected tax expense	$ 1,519	$ 1,442	$ 1,410
Tax effect due to non-taxable income for Indian tax purposes	(363)	(362)	(395)
Overseas taxes	136	132	132
Tax provision (reversals)	(113)	(13)	(36)
Effect of differential tax rates	(69)	(41)	(26)
Effect of exempt non-operating income	(6)	(6)	(7)
Effect of unrecognized deferred tax assets	25	14	10
Effect of non-deductible expenses	20	19	22
Impact of change in tax rate			(13)
Others	28	(43)	(29)
Income tax expense	$ 1,177	$ 1,142	$ 1,068

Income Taxes - Summary of Expir

Income Taxes - Summary of Expiration of Unused Tax Losses (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	$ 560	$ 538
Less Than 1 Year
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	2	15
1-2 Years
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	24	17
2 - 3 Year
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	15	18
3 - 4 Year
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	56	10
4 - 5 Year
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	82	60
Due after five years
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	$ 381	$ 418

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Assets and Income Tax Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021
Major components of tax expense (income) [abstract]
Income tax assets	$ 1,132	$ 786
Current income tax liabilities	(430)	(412)
Net current income tax assets / (liabilities) at the end	$ 702	$ 374	$ 468	$ 501

Income Taxes - Summary Gross Mo

Income Taxes - Summary Gross Movement in Current Income Tax Assets / (Liabilities) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Net current income tax assets / (liabilities) at the beginning	$ 374	$ 468	$ 501
Translation differences	(5)	(32)	(18)
Income tax paid	1,114	1,088	1,020
Current income tax expense	(1,015)	(1,153)	(1,048)
Interest receivable on income tax refund	234
Income tax on other comprehensive income		(2)	2
Income tax benefit arising on exercise of stock options		6	10
Tax impact on buyback expenses		1	1
Additions through business combination		(2)
Net current income tax assets / (liabilities) at the end	$ 702	$ 374	$ 468

Income Taxes - Summary of Movem

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

Income Taxes - Summary of Tax E

Income Taxes - Summary of Tax Effects of Significant Temporary Differences Resulted in Deferred Income Tax Assets and Liability (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Major components of tax expense (income) [abstract]
Deferred income tax assets after set off	$ 55	$ 152
Deferred income tax liabilities after set off	$ (216)	$ (149)

Reconciliation of Basic and D_3

Reconciliation of Basic and Diluted Shares Used in Computing Earnings Per Equity Share - Table of Equity Shares Used in Computation of Basic and Diluted Earnings Per Equity Share (Details) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
Basic earnings per equity share - weighted average number of equity shares outstanding (1)	4,138,568,090	4,180,897,857	4,209,546,724
Effect of dilutive common equivalent shares - share options outstanding	6,112,335	6,833,213	8,978,410
Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding	4,144,680,425	4,187,731,070	4,218,525,134

Reconciliation of Basic and D_4

Reconciliation of Basic and Diluted Shares Used in Computing Earnings Per Equity Share - Additional Information (Details) - Options	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
Number of options with anti-dilutive effect	119,711	9,960	0

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Infosys Technologies (China) Co. Limited (Infosys China)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Technologies (China) Co. Limited (Infosys China)
Country	China
Holding as of	100%	100%
Infosys Technologies S. de R. L. de C. V. (Infosys Mexico)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Technologies S. de R. L. de C. V. (Infosys Mexico)
Country	Mexico
Holding as of	100%	100%
Infosys Technologies (Sweden) AB. (Infosys Sweden)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Technologies (Sweden) AB (Infosys Sweden)
Country	Sweden
Holding as of	100%	100%
Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai)
Country	China
Holding as of	100%	100%
Infosys Nova Holdings LLC (Infosys Nova)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Nova Holdings LLC. (Infosys Nova)
Country	U.S.
Holding as of	100%	100%
EdgeVerve Systems Limited (EdgeVerve)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	EdgeVerve Systems Limited (EdgeVerve)
Country	India
Holding as of	100%	100%
Infosys Austria GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Austria GmbH
Country	Austria
Holding as of	100%	100%
Skava Systems Pvt Ltd Skava Systems
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Skava Systems Private Limited (Skava Systems)
Country	India
Holding as of	100%	100%
Infosys Chile SpA
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Chile SpA
Country	Chile
Holding as of	100%	100%
Infosys Arabia Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Arabia Limited
Country	Saudi Arabia
Holding as of	70%	70%
Infosys Consulting Ltda
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Ltda.
Country	Brazil
Holding as of	100%	100%
Infosys Luxembourg S.a.r.l
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Luxembourg S.a.r.l
Country	Luxembourg
Holding as of	100%	100%
Infosys Americas Inc., (Infosys Americas)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Americas Inc. (Infosys Americas)
Country	U.S.
Holding as of	0%	100%
Infosys Public Services, Inc. USA (Infosys Public Services)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Public Services, Inc. USA (Infosys Public Services)
Country	U.S.
Holding as of	100%	100%
Danske IT and Support Services India Private Limited ("Danske IT")
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Danske IT and Support Services India Private Limited (“Danske IT”)
Country	India
Holding as of	100%
Infosys BPM Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPM Limited
Country	India
Holding as of	100%	100%
Infosys (Czech Republic) Limited s.r.o.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys (Czech Republic) Limited s.r.o.
Country	Czech Republic
Holding as of	100%	100%
Infosys Poland, Sp z.o.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Poland Sp z.o.o
Country	Poland
Holding as of	100%	100%
Infosys McCamish Systems LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys McCamish Systems LLC
Country	U.S.
Holding as of	100%	100%
Portland Group Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Portland Group Pty Ltd
Country	Australia
Holding as of	100%	100%
Infosys BPO Americas LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPO Americas LLC
Country	U.S.
Holding as of	100%	100%
Infosys Consulting Holding AG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Holding AG
Country	Switzerland
Holding as of	100%	100%
Infosys Management Consulting Pty Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Management Consulting Pty Limited
Country	Australia
Holding as of	100%	100%
Infosys Consulting AG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting AG(6
Country	Switzerland
Holding as of	100%	100%
Infosys Consulting GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting GmbH
Country	Germany
Holding as of	100%	100%
Infosys Consulting S.R.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting S.R.L.
Country	Romania
Holding as of	100%	100%
Infosys Consulting SAS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting SAS
Country	France
Holding as of	100%	100%
Infy Consulting Company Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infy Consulting Company Ltd
Country	U.K.
Holding as of	100%	100%
Infy Consulting B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infy Consulting B.V
Country	The Netherlands
Holding as of	100%	100%
Infosys Consulting S.R.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting S.R.L
Country	Argentina
Holding as of	100%	100%
Infosys Consulting (Belgium) NV
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting (Belgium) NV
Country	Belgium
Holding as of	100%	100%
Infosys BPM Canada Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPM Canada Inc
Country	Canada
Holding as of	0%	0%
Panaya Inc (Panaya)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Inc. (Panaya)
Country	U.S.
Holding as of	100%	100%
Panaya Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Ltd
Country	Israel
Holding as of	100%	100%
Infosys Financial Services GmbH. (formerly Panaya GmbH)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Financial Services GmbH. (formerly Panaya GmbH
Country	Germany
Holding as of	100%	100%
Brilliant Basics Holdings Limited (Brilliant Basics)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Brilliant Basics Holdings Limited (Brilliant Basics)
Country	U.K.
Holding as of	100%	100%
Brilliant Basics Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Brilliant Basics Limited
Country	U.K.
Holding as of	100%	100%
Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Singapore Pte. Ltd. (formerly Infosys Consulting Pte. Ltd.)
Country	Singapore
Holding as of	100%	100%
Infosys Middle East FZ LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Middle East FZ LLC
Country	Dubai
Holding as of	100%	100%
Fluido Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Oy
Country	Finland
Holding as of	100%	100%
Fluido Sweden AB
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Sweden AB
Country	Sweden
Holding as of	100%	100%
Fluido Norway A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Norway A/S
Country	Norway
Holding as of	100%	100%
Fluido Denmark A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Denmark A/S
Country	Denmark
Holding as of	100%	100%
Fluido Slovakia s.r.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Slovakia s.r.o
Country	Slovakia
Holding as of	100%	100%
HIPUS Co., Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	HIPUS Co., Ltd
Country	Japan
Holding as of	81%	81%
Infosys Compaz Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Compaz Pte. Ltd
Country	Singapore
Holding as of	60%	60%
Infosys South Africa (Pty) Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys South Africa (Pty) Ltd
Country	South Africa
Holding as of	100%	100%
WongDoody d.o.o (formerly known as oddity code d.o.o) [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody d.o.o (formerly known as oddity code d.o.o)
Country	Serbia
Holding as of	100%	100%
Wong Doody, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody Inc.
Country	U.S.
Holding as of	100%	100%
Stater N.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater N.V
Country	The Netherlands
Holding as of	75%	75%
Stater Nederland B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Nederland B.V
Country	The Netherlands
Holding as of	75%	75%
Stater XXL B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater XXL B.V
Country	The Netherlands
Holding as of	75%	75%
HypoCasso B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	HypoCasso B.V
Country	The Netherlands
Holding as of	75%	75%
Stater Participations B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Participations B.V
Country	The Netherlands
Holding as of	0%	75%
Stater Gmbh
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Gmbh
Country	Germany
Holding as of	75%	75%
Stater Belgium N.V./S.A.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Belgium N.V./S.A
Country	Belgium
Holding as of	75%	75%
Outbox systems Inc. dba Simplus (US)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Outbox systems Inc. dba Simplus (US)
Country	U.S.
Holding as of	100%	100%
Simplus ANZ Pty Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus ANZ Pty Ltd
Country	Australia
Holding as of	100%	100%
Simplus Australia Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Australia Pty Ltd
Country	Australia
Holding as of	100%	100%
Simplus Philippines, Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Philippines, Inc
Country	Philippines
Holding as of	100%	100%
Infosys Fluido UK, Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Fluido UK, Ltd
Country	U.K
Holding as of	100%	100%
Infosys Fluido Ireland, Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Fluido Ireland, Ltd
Country	Ireland
Holding as of	100%	100%
Infosys Limited Bulgaria EOOD
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Limited Bulgaria EOOD
Country	Bulgaria
Holding as of	100%	100%
Kaleidoscope Animations, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Kaleidoscope Animations, Inc
Country	U.S.
Holding as of	100%	100%
Kaleidoscope Prototyping LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Kaleidoscope Prototyping LLC
Country	U.S.
Holding as of	0%	100%
GuideVision s.r.o.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision s.r.o
Country	Czech Republic
Holding as of	100%	100%
GuideVision Deutschland GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Deutschland GmbH
Country	Germany
Holding as of	100%	100%
GuideVision Magyarorszag Kft
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Magyarország Kft
Country	Hungary
Holding as of	100%	100%
GuideVision Suomi Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Suomi Oy
Country	Finland
Holding as of	100%	100%
GuideVision Polska SP.Z.O.O
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Polska Sp. z.o.o
Country	Poland
Holding as of	100%	100%
Blue Acorn iCi Inc (formerly Beringer Commerce Inc)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Blue Acorn iCi Inc (formerly Beringer Commerce Inc)
Country	U.S.
Holding as of	100%	100%
Guide Vision UK Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision UK Ltd
Country	U.K.
Holding as of	100%	100%
Infosys BPM UK Limited.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPM UK Limited
Country	U.K.
Holding as of	100%	100%
Infosys Turkey Bilgi Teknolojikeri Limited Sirketi
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Turkey Bilgi Teknolojileri Limited Sirketi
Country	Turkey
Holding as of	100%	100%
Infosys Automotive and Mobility GmbH & Co. KG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Automotive and Mobility GmbH & Co. KG
Country	Germany
Holding as of	100%	100%
Infosys Germany Holding GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Germany Holding Gmbh
Country	Germany
Holding as of	100%	100%
Infosys Green Forum
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Green Forum
Country	India
Holding as of	100%	100%
Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.)
Country	Malaysia
Holding as of	100%	100%
Infosys Business Solutions LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Business Solutions LLC(1
Country	Qatar
Holding as of	100%	100%
Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”))
Country	Germany
Holding as of	100%	100%
Wongdoody Gmbh (formerly known as oddity GmbH)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Wongdoody Gmbh (formerly known as oddity GmbH)
Country	Germany
Holding as of	100%	100%
WongDoody (Shanghai) Co. Limited (formerly known as oddity (Shanghai) Co., Ltd.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody (Shanghai) Co. Limited (formerly known as oddity (Shanghai) Co., Ltd.)
Country	China
Holding as of	100%	100%
WongDoody limited (Taipei) (formerly known as oddity Limited (Taipei))
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody limited (Taipei) (formerly known as oddity Limited (Taipei)
Country	Taiwan
Holding as of	100%	100%
oddity space GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	oddity space GmbH
Country	Germany
Holding as of		100%
oddity jungle GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	oddity jungle GmbH
Country	Germany
Holding as of	0%	100%
oddity code GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	oddity code GmbH
Country	Germany
Holding as of		100%
oddity waves GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	oddity waves GmbH
Country	Germany
Holding as of		100%
oddity group services GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	oddity group services GmbH
Country	Germany
Holding as of		100%
Infosys Public Services Canada Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Public Services Canada Inc
Country	Canada
Holding as of	100%	100%
BASE life science AG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science AG
Country	Switzerland
Holding as of	100%	100%
BASE life science GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science GmbH
Country	Germany
Holding as of	100%	100%
BASE life science A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science A/S
Country	Denmark
Holding as of	100%	100%
BASE life science S.A.S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science S.A.S
Country	France
Holding as of	100%	100%
BASE life science Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science Ltd
Country	U.K.
Holding as of	100%	100%
BASE life science S.r.l.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science S.r.l.
Country	Italy
Holding as of	100%	100%
Innovisor Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Innovisor Inc.
Country	U.S.
Holding as of	100%	100%
BASE life science Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	ASE life science Inc
Country	U.S.
Holding as of	100%	100%
BASE life science S.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	BASE life science S.L
Country	Spain
Holding as of	100%	100%
Panaya Germany GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Germany GmbH
Country	Germany
Holding as of	100%	100%
Infosys Norway
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Norway
Country	Norway
Holding as of	100%	100%

Related Party Transactions - _2

Related Party Transactions - Schedule of Related Party Transactions (Parenthetical) (Details)				12 Months Ended
	Sep. 01, 2023	Sep. 01, 2022	Apr. 20, 2022	Mar. 31, 2024
Infosys Public Services Canada Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date				Jul. 08, 2022
BASE life science A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary		100%
BASE life science S.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date				Sep. 06, 2022
oddity jungle GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
oddity waves GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
oddity group services GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
oddity code GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
Wongdoody Gmbh (formerly known as oddity GmbH)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
oddity space GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100%
Panaya Germany GmbH [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date				Dec. 15, 2022
Infosys Norway [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date				Sep. 22, 2022
Infosys Americas Inc., (Infosys Americas)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date				Jul. 14, 2023
Infosys BPM Canada Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date				Aug. 11, 2023
Danske IT and Support Services India Private Limited ("Danske IT")
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary	100%

Related Party Transactions - _3

Related Party Transactions - Schedule of List of Other Related Parties (Details)	12 Months Ended
	Mar. 31, 2024
Infosys Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys Limited Employees' Provident Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Provident Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys BPM Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys BPM Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys BPM
Infosys BPM Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys BPM Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys BPM
EdgeVerve Systems Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	EdgeVerve Systems Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of EdgeVerve
EdgeVerve Systems Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	EdgeVerve Systems Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of EdgeVerve
Infosys Employees' Welfare Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Employees’ Welfare Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Employee Benefits Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Employee Benefits Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Science Foundation
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Science Foundation
Country	India
Nature of relationship	Controlled Trust
Infosys Expanded Stock Ownership Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Expanded Stock Ownership Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Foundation
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Foundation
Country	India
Nature of relationship	Trust jointly controlled by KMPs

Related Party Transactions - _4

Related Party Transactions - Schedule of List of Other Related Parties (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Infosys Foundation
Disclosure of transactions between related parties [line items]
CSR contribution	$ 49	$ 44

Related Party Transactions - _5

Related Party Transactions - Schedule of Related Party Transactions with Key Management Personnel (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Key Management Personnel Stock Compensation Expense [Abstract]
Salaries and other short term employee benefits to whole-time directors and executive officers	$ 14	$ 14	$ 18
Commission and other benefits to non-executive / independent directors	2	2	2
Total compensation	$ 16	$ 16	$ 20

Related Party Transactions - _6

Related Party Transactions - Schedule of Related Party Transactions with Key Management Personnel (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Whole Time Directors And Executive Officers
Disclosure Of Key Management Personnel Stock Compensation Expense [Line Items]
Employee stock compensation expense towards KMP	$ 8	$ 6	$ 9

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segmented Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of Operating Segments [Line Items]
Revenues	$ 18,562	$ 18,212	$ 16,311
Identifiable operating expenses	10,856	10,553	9,281
Allocated expenses	3,307	3,310	2,809
Segment profit	4,399	4,349	4,221
Unallocable expenses	565	524	466
Operating profit	3,834	3,825	3,755
Other income, net	568	335	308
Finance cost	56	35	27
Profit before income taxes	4,346	4,125	4,036
Income tax expense	1,177	1,142	1,068
Net profit	3,169	2,983	2,968
Depreciation and amortization	565	524	466
Operating Segments | Financial Services
Disclosure of Operating Segments [Line Items]
Revenues	5,093	5,434	5,218
Identifiable operating expenses	2,993	3,103	2,967
Allocated expenses	973	985	867
Segment profit	1,127	1,346	1,384
Operating Segments | Retail
Disclosure of Operating Segments [Line Items]
Revenues	2,719	2,632	2,379
Identifiable operating expenses	1,414	1,352	1,158
Allocated expenses	473	487	399
Segment profit	832	793	822
Operating Segments | Communication
Disclosure of Operating Segments [Line Items]
Revenues	2,173	2,246	2,035
Identifiable operating expenses	1,337	1,380	1,231
Allocated expenses	391	401	353
Segment profit	445	465	451
Operating Segments | Energy, Utilities, Resources and Services
Disclosure of Operating Segments [Line Items]
Revenues	2,417	2,300	1,942
Identifiable operating expenses	1,309	1,231	1,029
Allocated expenses	444	430	347
Segment profit	664	639	566
Operating Segments | Manufacturing
Disclosure of Operating Segments [Line Items]
Revenues	2,696	2,357	1,787
Identifiable operating expenses	1,763	1,551	1,133
Allocated expenses	423	426	332
Segment profit	510	380	322
Operating Segments | Hi-Tech
Disclosure of Operating Segments [Line Items]
Revenues	1,498	1,472	1,346
Identifiable operating expenses	874	864	798
Allocated expenses	245	242	213
Segment profit	379	366	335
Operating Segments | Life Sciences
Disclosure of Operating Segments [Line Items]
Revenues	1,391	1,251	1,142
Identifiable operating expenses	811	724	649
Allocated expenses	230	209	174
Segment profit	350	318	319
Operating Segments | Others
Disclosure of Operating Segments [Line Items]
Revenues	575	520	462
Identifiable operating expenses	355	348	316
Allocated expenses	128	130	124
Segment profit	$ 92	$ 42	$ 22

Segment Reporting - Additional

Segment Reporting - Additional Information (Details) - Customer	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Information About Major Customers [Abstract]
Number of client individually accounted for more than 10% of revenue	0	0	0