Infosys Limited (INFY) 20-F 29 May 20 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	INFY
Entity Registrant Name	Infosys Ltd
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	4,258,992,566
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Security Exchange Name	NYSE
Title of 12(b) Security	American Depositary Shares each represented by 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
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	4116-7931
Contact Personnel Name	Nilanjan Roy
Contact Personnel Email Address	nilanjan.roy@infosys.com
City Area Code	+91-80

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Current assets
Cash and cash equivalents	$ 2,465	$ 2,829
Current investments	615	958
Trade receivables	2,443	2,144
Unbilled revenues	941	777
Prepayments and other current assets	739	827
Income tax assets	1	61
Derivative financial instruments	8	48
Total current assets	7,212	7,644
Non-current assets
Property, plant and equipment	1,810	1,931
Right of use assets	551
Goodwill	699	512
Intangible assets	251	100
Non-current investments	547	670
Deferred income tax assets	231	199
Income tax assets	711	914
Other non-current assets	248	282
Total non-current assets	5,048	4,608
Total assets	12,260	12,252
Current liabilities
Trade payables	377	239
Lease liabilities	82
Derivative financial instruments	65	2
Current income tax liabilities	197	227
Client deposits	2	4
Unearned revenues	395	406
Employee benefit obligations	242	234
Provisions	76	83
Other current liabilities	1,321	1,498
Total current liabilities	2,757	2,693
Non-current liabilities
Lease liabilities	530
Deferred income tax liabilities	128	98
Employee benefit obligations	5	6
Other non-current liabilities	139	55
Total liabilities	3,559	2,852
Equity
Share capital – ₹5/- ($0.16) par value 4,800,000,000 (4,800,000,000) authorized equity shares, issued and outstanding 4,240,753,210 (4,335,954,462) equity shares fully paid up, net of 18,239,356, (20,324,982) treasury shares each as at March 31, 2020 (March 31, 2019), respectively	332	339
Share premium	305	277
Retained earnings	11,014	11,248
Cash flow hedge reserve	(2)	3
Other reserves	594	384
Capital redemption reserve	17	10
Other components of equity	(3,614)	(2,870)
Total equity attributable to equity holders of the company	8,646	9,391
Non-controlling interests	55	9
Total equity	8,701	9,400
Total liabilities and equity	$ 12,260	$ 12,252

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical)	Mar. 31, 2020₨ / sharesshares	Mar. 31, 2020$ / sharesshares	Mar. 31, 2019₨ / sharesshares	Mar. 31, 2019$ / sharesshares
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	4,240,753,210	4,240,753,210	4,335,954,462	4,335,954,462
Number of shares outstanding	4,240,753,210	4,240,753,210	4,335,954,462	4,335,954,462
Treasury shares	18,239,356	18,239,356	20,324,982	20,324,982

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Comprehensive Income [Abstract]
Revenues		$ 12,780	$ 11,799	$ 10,939
Cost of sales		8,552	7,687	7,001
Gross profit		4,228	4,112	3,938
Operating expenses:
Selling and marketing expenses		664	638	552
Administrative expenses		840	778	727
Total operating expenses		1,504	1,416	1,279
Operating profit		2,724	2,696	2,659
Other income, net		395	411	513
Finance cost		(24)
Reduction in the fair value of Disposal Group held for sale			(39)	(18)
Adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale"			(65)
Share in associate's profit/ (loss), including impairment				(11)
Profit before income taxes		3,095	3,003	3,143
Income tax expense		757	803	657
Net profit		2,338	2,200	2,486
Items that will not be reclassified subsequently to profit or loss:
Re-measurements of the net defined benefit liability / asset, net	[1]	(24)	(3)	9
Equity instruments through other comprehensive income, net	[1]	(5)	10	1
Other comprehensive income that will not be reclassified to profit or loss, net of tax		(29)	7	10
Items that will be reclassified subsequently to profit or loss:
Fair valuation of investments, net	[1]	3
Fair value changes on derivatives designated as cash flow hedge, net	[1]	(5)	3	(6)
Foreign currency translation		(720)	(560)	18
Total other comprehensive income that will be reclassified to profit or loss, net of tax		(722)	(557)	12
Total other comprehensive income/(loss), net of tax		(751)	(550)	22
Total comprehensive income		1,587	1,650	2,508
Profit attributable to:
Owners of the company		2,331	2,199	2,486
Non-controlling interests		7	1
Net profit		2,338	2,200	2,486
Total comprehensive income attributable to:
Owners of the company		1,582	1,649	2,508
Non-controlling interests		5	1
Total comprehensive income		$ 1,587	$ 1,650	$ 2,508
Earnings per equity share
Basic (in $ per share)		$ 0.55	$ 0.51	$ 0.55
Diluted (in $ per share)		$ 0.55	$ 0.51	$ 0.55
Weighted average equity shares used in computing earnings per equity share
Basic (in shares)		4,257,754,522	4,347,130,157	4,510,664,644
Diluted (in shares)		4,265,144,228	4,353,420,772	4,515,147,740
[1]	net of taxes

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity $ in Millions		USD ($)shares	Issued capital [member]USD ($)shares		Share PremiumUSD ($)	Retained EarningsUSD ($)	Other ReservesUSD ($)	Capital Redemption ReserveUSD ($)	Cash Flow Hedge ReserveUSD ($)	Other Components of EquityUSD ($)	Total equity attributable to equity holders of the companyUSD ($)	Non-controlling interestUSD ($)
Balance at Mar. 31, 2017		$ 10,637	$ 199		$ 587	$ 12,190			$ 6	$ (2,345)	$ 10,637
Balance, Shares at Mar. 31, 2017 | shares	[1]		2,285,655,150
Changes in equity for the year
Net Profit		2,486				2,486					2,486
Re-measurement of the net defined benefit liability/asset* (Refer to Note 2.14 and 2.18)	[2]	9								9	9
Equity instruments through other comprehensive income *(Refer note 2.2 and 2.18)	[2]	1								1	1
Fair value changes on derivatives designated as cash flow hedge* (Refer note 2.3 and 2.18)	[2]	(6)							(6)		(6)
Exchange difference on translation of foreign operations		18								18	18
Total comprehensive income		2,508				2,486			(6)	28	2,508
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 2.16), Shares | shares	[1]		700,629
Transfer to other reserves		0				(340)	$ 340
Transfer from other reserves on utilization (Refer note 2.15)		0				96	(96)
Employee stock compensation expense (Refer to note 2.17)		12			12						12
Amount paid upon buyback* (Refer note 2.15)	[2]	(2,035)	$ (9)		(346)	(1,680)					(2,035)
Amount paid upon buyback* (Refer note 2.15) | shares	[1],[2]		(113,043,478)
Transaction costs related to buyback* (Refer note 2.15)	[2]	(7)			(7)						(7)
Amount transferred to capital redemption reserve upon Buyback (Refer note 2.15)		0				(9)		$ 9
Dividends (including corporate dividend tax)	[3]	(1,156)				(1,156)					(1,156)
Balance at Mar. 31, 2018		9,960	$ 190		247	11,587	244	9		(2,317)	9,960
Balance, Shares at Mar. 31, 2018 | shares	[1]		2,173,312,301
Changes in equity for the year
Net Profit		2,200				2,199					2,199	$ 1
Re-measurement of the net defined benefit liability/asset* (Refer to Note 2.14 and 2.18)	[2]	(3)								(3)	(3)
Equity instruments through other comprehensive income *(Refer note 2.2 and 2.18)	[2]	10								10	10
Fair value changes on derivatives designated as cash flow hedge* (Refer note 2.3 and 2.18)	[2]	3							3		3
Exchange difference on translation of foreign operations		(560)								(560)	(560)
Total comprehensive income		1,650				2,199			3	(553)	1,649	1
Shares issued on exercise of employee stock options (Refer to note 2.17)		0
Shares issued on exercise of employee stock options (Refer to note 2.16), Shares | shares	[1]		392,528
Increase in share capital on account of Bonus issue (Refer to note 2.14)(1)	[3]	150	$ 150								150
Increase in share capital on account of Bonus issue (Refer to note 2.14), shares | shares	[1],[3]		2,173,704,829
Amounts utilized for bonus issue (Refer to note 2.14)		(150)				(150)					(150)
Shares issued on exercise of employee stock options - after bonus issue (Refer to note 2.14)		1			1						1
Shares issued on exercise of employee stock options - after bonus issue, Shares | shares	[1]		1,196,804
Buyback of equity shares (Refer to note 2.5 and 2.13)		(289)	$ (1)			(288)					(289)
Buyback of equity shares (Refer to note 2.5 and 2.13), Shares | shares	[1]		(12,652,000)
Non-controlling interests on acquisition of subsidiary (Refer to note 2.10)		8										8
Transfer to other reserves		0				(346)	346
Transfer from other reserves on utilization (Refer note 2.15)		0				206	(206)
Employee stock compensation expense (Refer to note 2.17)		28			28						28
Transaction costs related to buyback* (Refer note 2.15)	[2]	(2)				(2)					(2)
Amount transferred to capital redemption reserve upon Buyback (Refer note 2.15)		0				(1)		1
Income tax benefit arising on exercise of stock options		1			1						1
Dividends (including corporate dividend tax)	[3]	(1,957)				(1,957)					(1,957)
Balance (Impact on Account of Adoption of IFRS 16 [member]) at Mar. 31, 2019		(6)				(6)					(6)
Balance (Upon Adoption of IFRS 16 [member]) at Mar. 31, 2019		9,394	$ 339		277	11,242	384	10	3	(2,870)	9,385	9
Balance at Mar. 31, 2019		$ 9,400	$ 339		277	11,248	384	10	3	(2,870)	9,391	9
Balance, Shares (Upon Adoption of IFRS 16 [member]) at Mar. 31, 2019 | shares	[1]		4,335,954,462
Balance, Shares at Mar. 31, 2019 | shares		4,335,954,462	4,335,954,462	[1]
Changes in equity for the year
Net Profit		$ 2,338				2,331					2,331	7
Re-measurement of the net defined benefit liability/asset* (Refer to Note 2.14 and 2.18)	[2]	(24)								(24)	(24)
Equity instruments through other comprehensive income *(Refer note 2.2 and 2.18)	[2]	(5)								(5)	(5)
Fair valuation of investments, net	[2]	3								3	3
Fair value changes on derivatives designated as cash flow hedge* (Refer note 2.3 and 2.18)	[2]	(5)							(5)		(5)
Exchange difference on translation of foreign operations		(720)								(718)	(718)	(2)
Total comprehensive income		1,587				2,331			(5)	(744)	1,582	5
Shares issued on exercise of employee stock options - after bonus issue (Refer to note 2.14)		1			1						1
Shares issued on exercise of employee stock options - after bonus issue, Shares | shares	[1]		2,666,014
Buyback of equity shares (Refer to note 2.5 and 2.13)		(902)	$ (7)			(895)					(902)
Buyback of equity shares (Refer to note 2.5 and 2.13), Shares | shares	[1]		(97,867,266)
Non-controlling interests on acquisition of subsidiary (Refer to note 2.10)		46										46
Transfer to other reserves		0				(361)	361
Transfer from other reserves on utilization (Refer note 2.15)		0				151	(151)
Effect of modification of equity settled share based payment awards to cash settled awards (Refer to note 2.11)		(8)			(7)	(1)					(8)
Financial liability under option arrangements (Refer to note 2.10)		(86)				(86)					(86)
Employee stock compensation expense (Refer to note 2.17)		33			33						33
Transaction costs related to buyback* (Refer note 2.15)	[2]	(1)				(1)					(1)
Amount transferred to capital redemption reserve upon Buyback (Refer note 2.15)		0				(7)		7
Income tax benefit arising on exercise of stock options		1			1						1
Dividends paid to non controlling interest of subsidiary		(5)										(5)
Dividends (including corporate dividend tax)	[3]	(1,359)				(1,359)					(1,359)
Balance at Mar. 31, 2020		$ 8,701	$ 332		$ 305	$ 11,014	$ 594	$ 17	$ (2)	$ (3,614)	$ 8,646	$ 55
Balance, Shares at Mar. 31, 2020 | shares		4,240,753,210	4,240,753,210	[1]
[1]	excludes treasury shares of 18,239,356 as of March 31, 2020, 20,324,982 as of March 31, 2019 and 10,801,956 as of March 31, 2018 and 11,289,514 April 1, 2017, held by consolidated trust. The treasury shares as at March 31, 2018 and April 1, 2017 have not been adjusted for the September 2018 bonus issue.
[2]	net of taxes
[3]	net of treasury shares

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - shares	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Apr. 01, 2017
Statement Of Changes In Equity [Abstract]
Treasury shares	18,239,356	20,324,982	10,801,956	11,289,514

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Operating activities:
Net profit	$ 2,338	$ 2,200	$ 2,486
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization	407	287	289
Interest and dividend income	(68)	(130)	(129)
Finance cost	24
Income tax expense	757	803	657
Effect of exchange rate changes on assets and liabilities	27	10	3
Impairment loss under expected credit loss model	23	34	5
Reduction in fair value of Disposal Group held for sale		39	18
Adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale"		65
Share in net profit/(loss) of associate, including impairment			11
Stock compensation expense	34	29	13
Other adjustments	(20)	(15)	(20)
Changes in working capital
Trade receivables and unbilled revenues	(542)	(411)	(237)
Prepayments and other assets	70	(120)	(58)
Trade payables	(52)	131	51
Client deposits	(2)	(2)	1
Unearned revenues	21	48	104
Other liabilities and provisions	233	269	122
Cash generated from operations	3,250	3,237	3,316
Income taxes paid	(639)	(975)	(1,059)
Net cash provided by operating activities	2,611	2,262	2,257
Investing activities:
Expenditure on property, plant and equipment	(465)	(349)	(310)
Loans to employees		2	4
Deposits placed with corporation	(15)	(3)	(20)
Interest and dividend received	52	79	67
Payment for acquisition of business, net of cash acquired	(252)	(77)	(4)
Payment of contingent consideration pertaining to acquisition of business	(1)	(3)	(5)
Advance payment towards acquisition of business		(30)
Investment in equity and preference securities	(6)	(3)	(4)
Proceeds from sale of equity and preference securities	4	16	5
Investment in other investments	(4)	(3)	(4)
Redemption of other investments		2
Investment in quoted debt securities	(363)	(145)	(16)
Redemption of quoted debt securities	512	123	18
Investment in certificates of deposit	(156)	(342)	(1,032)
Redemption of certificates of deposit	360	791	1,503
Investment in commercial papers		(70)	(45)
Redemption of commercial papers	72	43
Escrow and other deposits pertaining to Buyback	37	(37)
Other receipts	7
Investment in liquid mutual fund units and fixed maturity plan securities	(4,897)	(11,184)	(9,628)
Redemption of liquid mutual fund units and fixed maturity plan securities	4,873	10,965	9,953
Net cash (used)/ generated in investing activities	(242)	(225)	482
Financing activities:
Payment of lease liabilities	(80)
Payment of dividends (including corporate dividend tax)	(1,359)	(1,956)	(1,156)
Payment of dividends to non-controlling interests of subsidiary	(5)
Shares issued on exercise of employee stock options	1	1	1
Buyback of shares including transaction cost	(1,070)	(118)	(2,042)
Net cash used in financing activities	(2,513)	(2,073)	(3,197)
Net increase/(decrease) in cash and cash equivalents	(144)	(36)	(458)
Effect of exchange rate changes on cash and cash equivalents	(220)	(184)	18
Cash and cash equivalents at the beginning	2,829	3,049	3,489
Cash and cash equivalents at the end	2,465	2,829	3,049
Supplementary information:
Restricted cash balance	$ 52	$ 52	$ 82

Overview

Overview	12 Months Ended
	Mar. 31, 2020
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 representing equity shares are listed on the New York Stock Exchange (NYSE). Further, the Company's ADS were also listed on the Euronext London and Euronext Paris. On July 5, 2018, the Company voluntarily delisted its ADS from Euronext London and Euronext Paris due to low average daily trading volume of its ADS on these exchanges. The Group's consolidated financial statements are authorized for issue by the Company’s Board of Directors on May 29, 2020. 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, 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 consolidations 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 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. Estimation of uncertainties relating to the global health pandemic from COVID-19 (COVID-19): The Group has considered the possible effects that may result from the pandemic relating to COVID-19 on the carrying amounts of receivables, unbilled revenues, goodwill and intangible assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of this pandemic, the Group, as at the date of approval of these financial statements has used internal and external sources of information including credit reports and related information, economic forecasts and consensus estimates from market sources on the expected future performance of the Group. The Group has performed sensitivity analysis on the assumptions used and based on current estimates expects the carrying amount of these assets will be recovered. The impact of COVID-19 on the Group's financial statements may differ from that estimated as at the date of approval of these 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 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. Provisions for estimated losses, if any, on uncompleted 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 U.S., 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 the identifiable intangible assets and contingent consideration to be fair valued in order to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquired entity. Significant estimates are required to be made in determining the value of contingent consideration, value of option arrangements and intangible assets. These valuations are conducted by external valuation experts (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 (CGUs) 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 no 2.9). f. Leases 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 Group 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 Group’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. After considering current and future economic conditions, the Group has concluded that no changes are required to lease period relating to the existing lease contracts. (Refer to Note no. 2.8) g. Non-current assets and Disposal groups held for sale Assets and liabilities of disposal groups held for sale are measured at the lower of carrying amount and fair value less costs to sell. The determination of fair value less costs to sell includes use of management estimates and assumptions. The fair value of the disposal groups have been estimated using valuation techniques including income and market approach which includes unobservable inputs. Non-current assets and disposal group that ceases to be classified as held for sale shall be measured at the lower of carrying amount before the Non-current asset and disposal group was classified as held for sale adjusted for any depreciation/ amortization and its recoverable amount at the date when the disposal group no longer meets the " Held for Sale" criteria. Recoverable amounts of assets reclassified from held for sale have been estimated using management’s assumptions which consist of significant unobservable inputs. h. Allowance for Credit Loss on receivables and unbilled revenue The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considered current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. In calculating expected credit loss, the Group has also considered credit reports and other related credit information for its customers to estimate the probability of default in future and has taken into account estimates of possible effect from the pandemic relating to COVID -19. 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: Conceptual Framework in IFRS Standards : Amendments to References to the Conceptual Framework Amendments to IFRS 3 : Definition of a Business Amendments to IAS 1 and IAS 8 : Definition of Material Amendments to IFRS 9, IAS 39 and IFRS 7 : Interest Rate Benchmark Reform Amendments to References to the Conceptual Framework in IFRS Standards In March 2018, International Accounting Standards Board (IASB) issued Amendments to References to the Conceptual Framework in IFRS Standards. The document contains amendments to various IFRS standards. Not all amendments, however, update those pronouncements with regard to references to and quotes from the framework so that they refer to the revised Conceptual Framework. Some pronouncements are only updated to indicate which version of the Framework they are referencing to (the IASB Framework adopted by the IASB in 2001, the IASB Framework of 2010, or the new revised Framework of 2018) or to indicate that definitions in the Standard have not been updated with the new definitions developed in the revised Conceptual Framework. The amendments, where they actually are updates, are effective for annual periods beginning on or after January 1, 2020, with early application permitted. The Group does not expect that the amendment to have any impact on its consolidated financial statements. Amendments to IFRS 3 Definition of a business On October 22, 2018, the International Accounting Standard Board has issued amendments to IFRS 3, ‘Business Combinations’, in connection with clarification of definition of business, to determine whether an acquisition is a business or a group of assets. The amendment added a concept called “Optional Concentration Test” that makes it easier to conclude that a company has acquired a group of assets rather than a business, if the value of the assets acquired is substantially concentrated in a single asset or group of similar assets. An entity may elect to apply or not to apply this optional concentration test on a transaction by transaction basis. The amendment will apply to the Company effective April 1, 2020 and has to be applied prospectively. Hence there is no impact on the consolidated financial statement. Amendments to IAS 1 and IAS 8 Definition of Material In October 2018, the IASB issued Amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to make the definition of material in IAS 1 easier to understand. The amendments are not intended to alter the underlying concept of materiality in IFRS Standards. The concept of ‘obscuring’ material information with immaterial information has been included as part of the new definition. The threshold for materiality influencing users has been changed from ‘could influence’ to ‘could reasonably be expected to influence’. The definition of material in IAS 8 has been replaced by a reference to the definition of material in IAS 1. In addition, the IASB amended other Standards and the Conceptual Framework that contain a definition of material or refer to the term ‘material’ to ensure consistency. The amendments are required to be applied prospectively for annual periods beginning on or after January 1, 2020, with earlier application permitted. The Group does not expect the amendment to have any material impact on its evaluation of materiality in relation to its financial statements. Amendments to IFRS 9, IAS 39 and IFRS 7 – Interest Rate Benchmark Reform In September 2019, IASB introduced amendments, which modified specific hedge accounting requirements, so that entities would apply those hedge accounting requirements assuming that the interest rate benchmark is not altered as a result of the interest rate benchmark reform. The changes will mandatorily apply to all hedging relationships that are directly affected by the interest rate benchmark reform. The Group does not expect the amendment to have any significant impact. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2020, although early adoption is permitted.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Mar. 31, 2020
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, 2020 March 31, 2019 Cash and bank deposits 1,624 2,052 Deposits with financial institutions 841 777 2,465 2,829 Cash and cash equivalents as of March 31, 2020 and March 31, 2019 include restricted cash and bank balances of $52 million and $52 million, respectively. The restrictions are primarily on account of bank balances held by irrevocable trusts controlled by the Company and bank balances held as margin money deposits against guarantees. 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. Refer to Note 2.3 for accounting policies on financial instruments.

Investments

Investments	12 Months Ended
	Mar. 31, 2020
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, 2020 March 31, 2019 Current investments Amortized cost: Quoted debt securities Cost — 3 Fair value through profit and loss: Liquid mutual funds Fair value 278 258 Fixed Maturity Plan Securities Fair value 65 — Fair Value through Other comprehensive income: Quoted debt securities Fair value 123 267 Commercial paper Fair value — 72 Certificates of deposit Fair value 149 358 615 958 Non-Current investments Amortized cost: Quoted debt securities Cost 244 274 Fair value through Other comprehensive income: Quoted debt securities Fair value 281 310 Unquoted equity and preference securities Fair value 14 15 Fair value through profit and loss: Fixed maturity plan securities Fair value — 66 Unquoted Preference securities Fair value 1 3 Others: Fair value 7 2 547 670 Total Investments 1,162 1,628 Investment carried at amortized cost 244 277 Investments carried at fair value through other comprehensive income 567 1,022 Investments carried at fair value through profit and loss 351 329 Note: Uncalled capital commitments outstanding as of March 31, 2020 and March 31, 2019 was $8 million and $12 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, 2020 Gross Tax Net Quoted debt securities 4 — 4 Certificate of deposits (1 ) — (1 ) Unquoted equity and preference securities (4 ) (1 ) (5 ) Net gain / (loss) on Year ended March 31, 2019 Gross Tax Net Quoted debt securities 1 — 1 Certificate of deposits (1 ) — (1 ) Unquoted equity and preference securities 9 1 10 Net gain / (loss) on Year ended March 31, 2018 Gross Tax Net Quoted debt securities (2 ) — (2 ) Certificate of deposits 3 (1 ) 2 Unquoted equity and preference securities 1 — 1 Method of fair valuation: (Dollars in millions) Fair value As at March 31 Class of investment Method 2020 2019 Liquid mutual funds Quoted price 278 258 Fixed Maturity Plan securities Market observable inputs 65 66 Quoted debt securities- carried at amortized cost Quoted price and market observable inputs 284 307 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market observable inputs 404 577 Commercial paper Market observable inputs - 72 Certificate of deposits Market observable inputs 149 358 Unquoted equity and preference securities at fair value through other comprehensive income Discounted cash flows method, Market multiples method, Option pricing model 14 15 Unquoted equity and preference securities- carried at fair value through profit or loss Discounted cash flows method, Market multiples method, Option pricing model 1 3 Others Discounted cash flows method, Market multiples method, Option pricing model 7 2 1,202 1,658 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, 2020
Disclosure Of 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 that 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. For trade and other payables maturing within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments. 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. Bank 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, 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 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 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 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 recognized is recognized as an impairment gain or loss in statement of comprehensive income. Financial instruments by category The carrying value and fair value of financial instruments by categories as of March 31, 2020 were as follows: (Dollars in millions) Financial assets/ liabilities at fair value through profit or loss Financial assets/liabilities at fair value through OCI Amortised cost Designated upon initial recognition Mandatory Equity instruments designated upon initial recognition Mandatory Total carrying value Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 2,465 — — — — 2,465 2,465 Investments (Refer Note 2.2) Liquid mutual funds — — 278 — — 278 278 Fixed maturity plan securities — — 65 — — 65 65 Quoted debt securities 244 — — — 404 648 688 (1) Certificates of deposit — — — — 149 149 149 Unquoted equity and preference securities — — 1 14 — 15 15 Unquoted investments others — — 7 — — 7 7 Trade receivables 2,443 — — — — 2,443 2,443 Unbilled revenues (3) 369 — — — — 369 369 Prepayments and other assets (Refer to Note 2.4) 476 — — — — 476 465 (2) Derivative financial instruments — — 7 — 1 8 8 Total 5,997 — 358 14 554 6,923 6,952 Liabilities: Trade payables 377 — — — — 377 377 Lease liabilities 612 — — — — 612 612 Derivative financial instruments — — 62 — 3 65 65 Financial liability under option arrangements (Refer to note 2.10) — — 82 — — 82 82 Other liabilities including contingent consideration (Refer note 2.5) 1,054 — 45 — — 1,099 1,099 Total 2,043 — 189 — 3 2,235 2,235 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $11 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, 2019 were as follows: (Dollars in millions) Financial assets/ liabilities at fair value through profit or loss Financial assets/liabilities at fair value through OCI Amortised cost Designated upon initial recognition Mandatory Equity instruments designated upon initial recognition Mandatory Total carrying value Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 2,829 — — — — 2,829 2,829 Investments (Refer Note 2.2) Liquid mutual funds — — 258 — — 258 258 Fixed maturity plan securities — — 66 — — 66 66 Quoted debt securities 277 — — — 577 854 884 (1) Certificates of deposit — — — — 358 358 358 Commercial Paper — — — — 72 72 72 Unquoted equity and preference securities: — — 3 15 — 18 18 Unquoted investments others — — 2 — — 2 2 Trade receivables 2,144 — — — — 2,144 2,144 Unbilled revenues (3) 303 — — — — 303 303 Prepayments and other assets (Refer to Note 2.4) 529 — — — — 529 517 (2) Derivative financial instruments — — 43 — 5 48 48 Total 6,082 — 372 15 1,012 7,481 7,499 Liabilities: Trade payables 239 — — — — 239 239 Derivative financial instruments — — 2 — — 2 2 Other liabilities including contingent consideration (Refer note 2.5) 1,263 — 27 — — 1,290 1,290 Total 1,502 — 29 — — 1,531 1,531 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $12 million. (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones 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). Fair value hierarchy of assets and liabilities as of March 31, 2020: (Dollars in millions) As of March 31, 2020 Fair value measurement at end of the reporting year using Level 1 Level 2 Level 3 Assets Investments in liquid mutual fund units (Refer to Note 2.2) 278 278 — — Investments in fixed maturity plan securities (Refer Note 2.2) 65 — 65 — Investments in quoted debt securities (Refer to Note 2.2) 688 618 70 — Investments in certificate of deposit (Refer Note 2.2) 149 — 149 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 15 — — 15 Investment in unquoted investments others (Refer Note 2.2) 7 — — 7 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 8 — 8 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 65 — 65 — Financial liability under option arrangements (Refer to note 2.10) 82 — — 82 Liability towards contingent consideration (Refer note 2.5)* 45 — — 45 * Discount rate pertaining to contingent consideration ranges from 8% During fiscal 2020, quoted debt securities of $7 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs and quoted debt securities of $87 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price. Fair value hierarchy of assets and liabilities as of March 31, 2019: (Dollars in millions) As of March 31, 2019 Fair value measurement at end of the reporting period using Level 1 Level 2 Level 3 Assets Investments in liquid mutual fund units (Refer to Note 2.2) 258 258 — — Investments in fixed maturity plan securities (Refer Note 2.2) 66 — 66 — Investments in quoted debt securities (Refer to Note 2.2) 884 630 254 — Investments in certificate of deposit (Refer Note 2.2) 358 — 358 — Investments in commercial paper (Refer Note 2.2) 72 — 72 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 18 — — 18 Investment in unquoted investments others (Refer Note 2.2) 2 — — 2 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 48 — 48 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 2 — 2 — Liability towards contingent consideration (Refer note 2.5)* 27 — — 27 * Discounted contingent consideration at 9% to 16%. During fiscal 2019, quoted debt securities of $108 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs and quoted debt securities of $49 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price. 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. Income from financial assets (Dollars in millions) Year ended March 31, 2020 2019 2018 Interest income on financial assets carried at amortized cost 181 201 260 Interest income on financial assets fair valued through other comprehensive income 46 92 106 Dividend income on investments carried at fair value through profit or loss — — 1 Gain / (loss) on investments carried at fair value through profit or loss 26 24 39 Gain / (loss) on investments carried at fair value through other comprehensive income 6 — — 259 317 406 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 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, 2020: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Cash and cash equivalents 162 67 21 28 165 443 Trade receivables 1,528 308 141 86 291 2,354 Unbilled revenues* 305 60 15 18 22 420 Other assets 100 13 9 5 29 156 Trade payables (101 ) (20 ) (14 ) (10 ) (192 ) (337 ) Lease liabilities (222 ) (131 ) (47 ) (8 ) (65 ) (473 ) Other liabilities (534 ) (105 ) (21 ) (35 ) (179 ) (874 ) Net assets / (liabilities) 1,238 192 104 84 71 1,689 * Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2019: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Cash and cash equivalents 237 38 16 31 161 483 Trade receivables 1,438 267 148 76 140 2,069 Unbilled revenues* 230 48 16 16 17 327 Other assets 66 15 5 5 45 136 Trade payables (102 ) (19 ) (20 ) (12 ) (15 ) (168 ) Other liabilities (509 ) (66 ) (28 ) (25 ) (86 ) (714 ) Net assets / (liabilities) 1,360 283 137 91 262 2,133 * Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones For the years ended March 31, 2020, 2019 and 2018, 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 0.45%, 0.47% and 0.50%, 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 following table gives details in respect of outstanding foreign exchange forward and options contracts: (In millions) As of March 31, 2020 March 31, 2019 Derivatives designated as cash flow hedges Option Contracts In Australian dollars 110 120 In Euro 120 135 In United Kingdom Pound Sterling 21 25 Other derivatives Forward contracts In Australian dollars 2 8 In Brazilian Real 57 — In Canadian dollars 21 13 In Chinese Yuan 210 — In Euro 191 176 In Japanese Yen — 550 In New Zealand dollars 16 16 In Norwegian Krone 40 40 In Poland złoty 92 — In Romanian Leu 20 — In Singapore dollars 177 140 In Swedish Krona 50 50 In Swiss Franc 1 25 In U.S. Dollars 1,048 955 In United Kingdom Pound Sterling 50 80 Option contracts In Australian dollars — 10 In Canadian dollars — 13 In Euro — 60 In Swiss Franc — 5 In U.S. Dollars 555 433 In United Kingdom Pound Sterling — 10 The Group recognized a net loss of $57 million for fiscal 2020 and net gain of $35 million and less than $1 million on derivative financial instruments not designated as cash flow hedges for fiscal 2019 and 2018, 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, 2020 March 31, 2019 Not later than one month 752 640 Later than one month and not later than three months 1,153 1,001 Later than three months and not later than one year 424 591 2,329 2,232 During fiscal 2020 and 2019, 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, 2020 are expected to occur and reclassified to statement of comprehensive income within 3 months. 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 March 31, 2020 Year ended March 31, 2019 Gain / (Loss) Balance at the beginning of the period 3 — Gain / (Loss) recognized in other comprehensive income during the period 3 17 Amount reclassified to profit or loss during the period (10 ) (13 ) Tax impact on above 2 (1 ) Balance at the end of the period (2 ) 3 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, 2020 March 31, 2019 Derivative financial asset Derivative financial liability Derivative financial asset Derivative financial liability Gross amount of recognized financial asset/liability 11 (68 ) 48 (2 ) Amount set off (3 ) 3 — — Net amount presented in balance sheet 8 (65 ) 48 (2 ) 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 $2,443 million and $2,144 million as of March 31, 2020 and March 31, 2019, respectively and unbilled revenue amounting to $941 million and $777 million as of March 31, 2020 and March 31, 2019, 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. 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 customer and top ten customers: (In %) Year ended March 31, 2020 2019 2018 Revenue from top customer 3.1 3.6 3.4 Revenue from top ten customers 19.2 19.0 19.3 Credit risk exposure The allowance for lifetime expected credit loss on customer balances was $23 million, $34 million and $5 million for fiscal 2020, 2019 and 2018, respectively. Movement in credit loss allowance (Dollars in millions) Year ended March 31, 2020 2019 2018 Balance at the beginning 91 69 63 Translation differences (7 ) (2 ) 2 Impairment loss recognized/(reversed) 23 34 5 Write offs (14 ) (10 ) (1 ) Balance at the end 93 91 69 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 30-60 days. (Dollars in millions ) As of March 31, 2020 March 31, 2019 Trade receivables 2,443 2,144 Unbilled revenues 941 777 Days Sales Outstanding (DSO) as of March 31, 2020 and March 31, 2019 was 69 days and 66 days, respectively. Credit risk on cash and cash equivalents is limited as we 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 approval of these consolidated financial statements. 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, fixed maturity plans, quoted bonds issued by government and quasi government organizations, non-convertible debentures, certificates of deposit, commercial papers and government securities. 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 its risk management program. Liquidity risk The Group's principal sources of liquidity are cash and cash equivalents 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, 2020, the Group had a working capital of $4,455 million including cash and cash equivalents of $2,465 million and current investments of $615 million. As of March 31, 2019, the Group had a working capital of $4,951 million including cash and cash equivalents of $2,829 million and current investments of $958 million. As at March 31, 2020, and March 31, 2019, the outstanding employee benefit obligations were $247 million and $240 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, 2020: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 377 — — — 377 Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5) 1,050 3 1 — 1,054 Financial liability under option arrangements - (Refer to Note 2.10) — — 82 — 82 Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5) 29 10 9 — 48 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2019: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 239 — — — 239 Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5) 1260 2 1 — 1,263 Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5) 17 12 — 5 34

Prepayments and Other Assets

Prepayments and Other Assets	12 Months Ended
	Mar. 31, 2020
Disclosure Of 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, 2020 March 31, 2019 Current Rental deposits 4 2 Security deposits 1 1 Loans to employees 32 35 Prepaid expenses (1) 128 108 Interest accrued and not due 62 131 Withholding taxes and others (1) 209 215 Advance payments to vendors for supply of goods (1) 19 16 Deposit with corporation 237 242 Escrow and other deposits pertaining to buyback – 37 Deferred contract cost (1) 4 8 Net investment in sublease of right of use asset (Refer to note 2.8) 5 – Other non-financial assets (1) 4 – Other assets 34 32 Total Current prepayment and other assets 739 827 Non-current Loans to employees 3 3 Security deposits 7 8 Deposits with corporation 7 10 Prepaid gratuity (Refer note 2.14.1) (1) 20 6 Prepaid expenses (1) 11 23 Deferred contract cost (1) 13 40 Advance towards purchase of business (1)(2) – 30 Withholding taxes and others (1) 103 134 Net investment in sublease of right of use asset (Refer to note 2.8) 53 – Rental deposits 29 28 Other assets 2 – Total Non- current prepayment and other assets 248 282 Total prepayment and other assets 987 1109 Financial assets in prepayments and other assets 476 529 (1) (2) Withholding taxes and others primarily consist of input tax credits and Cenvat recoverable from Government of India. Cenvat recoverable includes $50 million as at March 31, 2020 which are pending adjudication. The Group expects these amounts to be sustainable on adjudication and recoverable on final resolution. Security deposits relate principally to leased telephone lines and electricity supplies. Deferred contract costs are upfront costs incurred/ payments made for the contract and are amortized over the term of the contract. Deposit with corporation represents amounts deposited to settle certain employee-related obligations as and when they arise during the normal course of business.

Other Liabilities

Other Liabilities	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Liabilities [Abstract]
Other Liabilities	2.5 Other liabilities Other liabilities comprise the following: (Dollars in millions) As of March 31, 2020 March 31, 2019 Current Accrued compensation to employees 391 372 Accrued provident fund liability (Refer note 2.14.3) (1) 9 - Accrued expenses 518 480 Withholding taxes and others (1) 232 215 Retention money 10 16 Liabilities of controlled trusts 25 24 Liability towards contingent consideration (Refer note 2.10) 29 14 Financial liability on account of buyback (2) – 174 Deferred rent (1) – 9 Capital creditors 37 98 Other non financial liabilities 1 – Others 69 96 Total Current other liabilities 1,321 1,498 Non-current Liability towards contingent consideration (Refer note 2.10) 16 13 Accrued compensation to employees 3 3 Accrued gratuity (Refer note 2.14.1) (1) 4 4 Accrued provident fund liability (Refer note 2.14.3) (1) 24 – Deferred income - government grant on land use rights (1) 6 6 Deferred income (1) 3 4 Deferred rent (1) – 25 Financial liability under option arrangements (Refer to note 2.10) 82 – Others 1 – Total Non-current other liabilities 139 55 Total other liabilities 1,460 1,553 Financial liabilities included in other liabilities 1,181 1,290 Financial liability towards contingent consideration on undiscounted basis (Refer note 2.10) 48 34 (1) (2) In accordance with IAS 32 Financial Instruments: Presentation, the Company has recorded a financial liability as at March 31, 2019 for the obligation to acquire its own equity shares to the extent of standing instructions provided to its registered broker for the buyback (Refer to Note 2.15). The financial liability is recognised at the present value of the maximum amount that the Company would be required to pay to the registered broker for buyback, with a corresponding debit in general reserve / retained earnings . 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.

Provisions and Other Contingenc

Provisions and Other Contingencies	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Provisions [Abstract]
Provisions and Other Contingencies	2.6 Provisions and other contingencies Accounting policy a. 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 recognised 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. b. Post sales client support The Group provides its clients with a fixed-period post-sales support on all 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. c. 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. 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. Provisions comprise the following: (Dollars in millions) As of March 31, 2020 March 31, 2019 Provision for post sales client support and other provisions 76 83 76 83 Provision for post sales client support and other provisions 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 6 months to 1 year. The movement in the provision for post sales client support and other provisions is as follows: (Dollars in millions) Year ended March 31, 2020 Balance at the beginning 83 Translation differences 1 Provision recognized / (reversed) 16 Provision utilized (24 ) Balance at the end 76 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, 2020 and March 31, 2019, claims against the Group, not acknowledged as debts, net of amounts paid (excluding demands from income tax authorities- Refer to Note 2.18) amounted to $30 million ( ₹ ₹ Legal proceedings The Company received certain anonymous whistleblower complaints. The Audit Committee appointed an external legal counsel to conduct an independent investigation into the whistleblower allegations and the same was disclosed to the Stock Exchanges and the Securities and Exchange Commission (SEC) on Form 6-K on October 22, 2019. The outcome of the investigation did not result in restatement of previously issued financial statements and this was disclosed in a press release which was filed with the Stock Exchanges and SEC on Form 6-K on January 10,2020. The Company cooperated with an investigation by the SEC in regard to the whistleblower matter. In March 2020, the Company received notification from the SEC, that the SEC has concluded its investigation and the Company does not anticipate any further action by the SEC on this matter. Further, the Company has responded to all the inquires received from the Indian regulatory authorities and will continue to cooperate with the authorities for any additional requests for information. Additionally, in October 2019, a purported class action lawsuit was filed in the United States District Court for the Eastern District of New York against the Company and certain of its current and former officers purportedly for violations of the US federal securities laws. On May 21, 2020, the plaintiff filed a stipulation which voluntarily dismissed the action without prejudice.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2020
Disclosure Of 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 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 20 years. Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. 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. Repairs and maintenance costs are recognized in the statement of comprehensive income when incurred. The cost and related accumulated depreciation are eliminated from the financial statements upon sale or retirement of the asset and the resultant gains or losses are recognized in the net profit in the statement of comprehensive income. 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 2020: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2019 276 1,291 572 855 323 5 3,322 Additions 2 149 106 131 95 1 484 Additions- Business Combinations (Refer note 2.10) — — — 9 2 — 11 Deletions — — (2 ) (25 ) (5 ) — (32 ) Reclassified on account of adoption of IFRS 16 (Refer note 2.8) (88 ) — — — — — (88 ) Translation difference (16 ) (116 ) (55 ) (88 ) (34 ) — (309 ) Gross carrying value as of March 31, 2020 174 1,324 621 882 381 6 3,388 Accumulated depreciation as of April 1, 2019 (5 ) (423 ) (390 ) (616 ) (225 ) (3 ) (1,662 ) Depreciation — (50 ) (67 ) (121 ) (47 ) (1 ) (286 ) Accumulated depreciation on deletions — — 2 25 5 — 32 Reclassified on account of adoption of IFRS 16 (Refer note 2.8) 5 — — — — — 5 Translation difference — 39 37 66 24 166 Accumulated depreciation as of March 31, 2020 — (434 ) (418 ) (646 ) (243 ) (4 ) (1,745 ) Capital work-in-progress as of March 31, 2020 167 Carrying value as of March 31, 2020 174 890 203 236 138 2 1,810 Capital work-in-progress as of April 1, 2019 271 Carrying value as of April 1, 2019 271 868 182 239 98 2 1,931 Following are the changes in the carrying value of property, plant and equipment for fiscal 2019: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2018 292 1,247 518 749 285 5 3,096 Additions 8 132 98 173 58 1 470 Additions- Business Combinations (Refer note 2.10) — — 1 4 2 — 7 Deletions (7 ) (17 ) (15 ) (35 ) (9 ) — (83 ) Reclassified from assets held for sale (refer note 2.10) — — — 6 4 — 10 Translation difference (17 ) (71 ) (30 ) (42 ) (17 ) (1 ) (178 ) Gross carrying value as of March 31, 2019 276 1,291 572 855 323 5 3,322 Accumulated depreciation as of April 1, 2018 (5 ) (417 ) (359 ) (557 ) (203 ) (3 ) (1,544 ) Depreciation (1 ) (45 ) (62 ) (109 ) (37 ) (1 ) (255 ) Accumulated depreciation on deletions — 15 12 23 6 — 56 Reclassified from assets held for sale (refer note 2.10) — — — (4 ) (3 ) — (7 ) Translation difference 1 24 19 31 12 1 88 Accumulated depreciation as of March 31, 2019 (5 ) (423 ) (390 ) (616 ) (225 ) (3 ) (1,662 ) Capital work-in-progress as of March 31, 2019 271 Carrying value as of March 31, 2019 271 868 182 239 98 2 1,931 Capital work-in-progress as of April 1, 2018 311 Carrying value as of April 1, 2018 287 830 159 192 82 2 1,863 Following are the changes in the carrying value of property, plant and equipment for fiscal 2018: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2017 272 1,123 466 700 261 5 2,827 Additions 21 122 56 73 29 1 302 Deletions — — (3 ) (17 ) (3 ) (1 ) (24 ) Reclassified under held for sale (refer note 2.10) — — — (6 ) (4 ) — (10 ) Translation difference (1 ) 2 (1 ) (1 ) 2 — 1 Gross carrying value as of March 31, 2018 292 1,247 518 749 285 5 3,096 Accumulated depreciation as of April 1, 2017 (4 ) (376 ) (301 ) (471 ) (168 ) (3 ) (1,323 ) Depreciation (1 ) (43 ) (62 ) (107 ) (40 ) (1 ) (254 ) Accumulated depreciation on deletions — — 2 17 3 1 23 Reclassified under held for sale (refer note 2.10) — — — 4 3 — 7 Translation difference — 2 2 — (1 ) — 3 Accumulated depreciation as of March 31, 2018 (5 ) (417 ) (359 ) (557 ) (203 ) (3 ) (1,544 ) Capital work-in-progress as of March 31, 2018 311 Carrying value as of March 31, 2018 287 830 159 192 82 2 1,863 Capital work-in-progress as of April 1, 2017 303 Carrying value as of April 1, 2017 268 747 165 229 93 2 1,807 The aggregate depreciation expense is included in cost of sales in the statement of comprehensive income. The contractual commitments for capital expenditure primarily comprise of commitments for infrastructure facilities and computer equipments aggregating to $180 million and $249 million as of March 31, 2020 and March 31, 2019, respectively.

Leases

Leases	12 Months Ended
	Mar. 31, 2020
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 and buildings. 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. 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. Transition Effective April 1, 2019, the Group adopted IFRS 16 “Leases” and applied the standard to all lease contracts existing on April 1, 2019 using the modified retrospective method and has taken the cumulative adjustment to retained earnings, on the date of initial application. Consequently, the Group recorded the lease liability at the present value of the lease payments discounted at the incremental borrowing rate and the ROU asset at its carrying amount as if the standard had been applied since the commencement date of the lease, but discounted at the lessee’s incremental borrowing rate at the date of initial application. Comparatives as at and for the year ended March 31, 2019 have not been retrospectively adjusted and therefore, continues to be reported under the accounting policies included as part of our financial statements included in Form 20-F for the year ended March 31, 2019. On transition, the adoption of the new standard resulted in recognition of ROU asset of $420 million, 'Net investment in sublease of ROU assets of $62 million and lease liabilities of $520 million. The cumulative effect of applying the standard, amounting to $6 million was debited to retained earnings, net of taxes. The effect of this adoption is insignificant on the operating profit, net profit for the period and earnings per share. IFRS 16 resulted in an increase in cash inflows from operating activities and an increase in cash outflows from financing activities on account of lease payments. The following is the summary of practical expedients elected on initial application: 1. Applied a single discount rate to a portfolio of leases of similar assets in similar economic environment with a similar end date 2. Applied the exemption not to recognize right-of-use assets and liabilities for leases with less than 12 months of lease term on the date of initial application 3. Excluded the initial direct costs from the measurement of the right-of-use asset at the date of initial application. 4. Applied the practical expedient to grandfather the assessment of which transactions are leases. Accordingly, IFRS 16 is applied only to contracts that were previously identified as leases under IAS 17. The difference between the lease obligation recorded as of March 31, 2019 under IAS 17 disclosed under Note 2.15 of the 2019 Annual Report on Form 20-F and the value of the lease liabilities as of April 1, 2019 is primarily on account of inclusion of extension and termination options reasonably certain to be exercised, in measuring the lease liability in accordance with IFRS 16 and discounting the lease liabilities to the present value under IFRS 16. The weighted average incremental borrowing rate applied to lease liabilities as at April 1, 2019 is 4.5%. Following are the changes in the carrying value of right of use assets for the year ended March 31, 2020: (Dollars in millions) Particulars Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2019 — 419 1 — 420 Reclassified on account of adoption of IFRS 16 92 — — — 92 Additions* — 148 — 7 155 Additions through business combination ( Refer to Note 2.10) — 26 2 — 28 Deletions — (18 ) — — (18 ) Depreciation (1 ) (75 ) (1 ) (1 ) (78 ) Translation difference (8 ) (39 ) — (1 ) (48 ) Balance as of March 31, 2020 83 461 2 5 551 * Net of lease incentives of $16 million related to lease of buildings 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 as of March 31, 2020 (Dollars in millions) Particulars Amount Current lease liabilities 82 Non-current lease liabilities 530 Total 612 The following is the movement in lease liabilities during the year ended March 31, 2020: (Dollars in millions) Particulars Amount Balance as of April 1, 2019 520 Additions 172 Additions through business combination (Refer to note 2.10) 32 Finance cost accrued during the period 24 Deletions (20 ) Payment of lease liabilities (90 ) Translation difference (26 ) Balance as of March 31, 2020 612 The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2020 on an undiscounted basis: (Dollars in millions) Particulars Amount Less than one year 105 One to five years 344 More than five years 274 Total 723 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 $13 million for fiscal 2020 The following is the movement in the net-investment in sublease of ROU asset during fiscal 2020: (Dollars in millions) Particulars Amount Balance as of April 1, 2019 62 Interest income accrued during the period 2 Lease receipts (6 ) Balance as of March 31, 2020 58 The table below provides details regarding the contractual maturities of net investment in sublease of ROU asset as of March 31, 2020 on an undiscounted basis: (Dollars in millions) Particulars Amount Less than one year 7 One to five years 29 More than five years 32 Total 68 Leases not yet commenced as of March 31, 2020 to which Group is committed is $87 million for a lease term ranging from 2 years to 13 years.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Mar. 31, 2020
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 CGU’s which benefit from the synergies of the acquisition. 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. Total impairment loss of a CGU is allocated first to reduce the carrying amount of goodwill allocated to the CGU and then to the other assets of the CGU pro-rata on the basis of the carrying amount of each asset in the CGU. An impairment loss on goodwill is recognized in the net profit in the statement of comprehensive income and is not reversed in the subsequent period. Following is a summary of changes in the carrying amount of goodwill: (Dollars in millions) As of March 31, 2020 March 31, 2019 Carrying value at the beginning 512 339 Goodwill on Wongdoody acquisition (Refer to note 2.10) - 25 Goodwill on Fluido acquisition (Refer to note 2.10) - 32 Goodwill on HIPUS acquisition (Refer to note 2.10) 16 - Goodwill on Stater acquisition (Refer to note 2.10) 57 - Goodwill on Simplus acquisition (Refer to note 2.10) 130 - Goodwill reclassified (to)/from assets held for sale, net of reduction (Refer note no 2.10) - 138 Translation differences (16 ) (22 ) Carrying value at the end 699 512 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 at March 31, 2020 and March 31, 2019: (Dollars in millions) As of Segments March 31, 2020 March 31, 2019 Financial services 167 108 Retail 66 63 Communication 62 56 Energy, utilities, Resources and Services 117 54 Manufacturing 50 34 462 315 Operating segments without significant goodwill 102 61 Total 564 376 Consequent to reclassification from held for sale (Refer to Note 2.10), the goodwill pertaining to Panaya, Kallidus and Skava acquisitions are tested for impairment at the respective entity level, which amounts to $135 million and $136 million as at March 31, 2020 and March 31, 2019, respectively. 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, 2020 March 31, 2019 Long term growth rate 7-10 8-10 Operating margins 17-20 17-20 Discount rate 11.9 12.5 The above discount rate is based on the Weighted Average Cost of Capital (WACC) of the Company. As at March 31, 2020, the estimated recoverable amount of the CGU exceeded its carrying amount. Reasonable sensitivities in key assumptions consequent to the change in estimated future economic conditions on account of possible effects relating to COVID-19 is 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. 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 2020: (Dollars in millions) Customer related Software related Land use rights related Marketing related Others* Total Gross carrying value as of April 1, 2019 136 64 10 14 12 236 Additions during the period — 13 — — — 13 Acquisition through business combination (Refer note no. 2.10) 116 16 — 18 43 193 Reclassified on account of adoption of IFRS 16 — — (10 ) — — (10 ) Translation differences (4 ) (1 ) — — (1 ) (6 ) Gross carrying value as of March 31, 2020 248 92 — 32 54 426 Accumulated amortization as of April 1, 2019 (81 ) (44 ) (1 ) (6 ) (4 ) (136 ) Amortization expense (21 ) (15 ) — (3 ) (4 ) (43 ) Reclassified on account of adoption of IFRS 16 — — 1 — — 1 Translation differences 2 — — — 1 3 Accumulated amortization as of March 31, 2020 (100 ) (59 ) — (9 ) (7 ) (175 ) Carrying value as of March 31, 2020 148 33 — 23 47 251 Carrying value as of April 1, 2019 55 20 9 8 8 100 Estimated Useful Life (in years) 1-15 3-10 — 5-10 3-5 Estimated Remaining Useful Life (in years) 0-14 0-9 — 1-10 1-5 * Majorly includes intangibles related to Salesforce relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2019: (Dollars in millions) Customer related Software related Land use rights related Marketing related Others* Total Gross carrying value as of April 1, 2018 68 3 11 4 4 90 Additions during the period — 1 — — — 1 Acquisition through business combination (Refer note no. 2.10) 47 — — 5 9 61 Reclassified under assets held for sale (Refer note no. 2.10) 24 60 — 6 — 90 Translation differences (3 ) — (1 ) (1 ) (1 ) (6 ) Gross carrying value as of March 31, 2019 136 64 10 14 12 236 Accumulated amortization as of April 1, 2018 (44 ) (3 ) (1 ) (2 ) (2 ) (52 ) Amortization expense (16 ) (13 ) — (1 ) (2 ) (32 ) Reduction in value (Refer note no. 2.10) (13 ) — — — — (13 ) Reclassified under assets held for sale (Refer note no. 2.10) (9 ) (28 ) — (3 ) — (40 ) Translation differences 1 — — — — 1 Accumulated amortization as of March 31, 2019 (81 ) (44 ) (1 ) (6 ) (4 ) (136 ) Carrying value as of March 31, 2019 55 20 9 8 8 100 Carrying value as of April 1, 2018 24 — 10 2 2 38 Estimated Useful Life (in years) 1-10 3-8 50 5-10 3-5 Estimated Remaining Useful Life (in years) 0-7 1 42 2-8 2-3 * Majorly includes intangibles related to Salesforce relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2018: (Dollars in millions) Customer related Software related Sub- contracting right related Land use rights related Marketing related Others Total Gross carrying value as of April 1, 2017 116 62 3 10 14 10 215 Addition through business combination (refer note no. 2.10) 2 — — — — — 2 Deletion/ retirals (27 ) — (3 ) — (4 ) (5 ) (39 ) Reclassified under assets held for sale (Refer note no. 2.10) (24 ) (60 ) — — (6 ) — (90 ) Translation differences 1 1 — 1 — (1 ) 2 Gross carrying value as of March 31, 2018 68 3 — 11 4 4 90 Accumulated amortization as of April 1, 2017 (59 ) (19 ) (3 ) (1 ) (7 ) (6 ) (95 ) Amortization expense (20 ) (12 ) — — (2 ) (1 ) (35 ) Deletion/ retirals 27 — 3 — 4 5 39 Reclassified under assets held for sale (Refer note no. 2.10) 9 28 — — 3 — 40 Translation differences (1 ) — — — — — (1 ) Accumulated amortization as of March 31, 2018 (44 ) (3 ) — (1 ) (2 ) (2 ) (52 ) Carrying value as of March 31, 2018 24 — — 10 2 2 38 Carrying value as of April 1, 2017 57 43 — 9 7 4 120 Estimated Useful Life (in years) 2-10 — — 50 5 5 Estimated Remaining Useful Life (in years) 1-5 — — 43 3 3 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 2020, 2019 and 2018 were $117 million, $110 million and $116 million, respectively.

Business Combinations and Dispo

Business Combinations and Disposal Group Held for Sale	12 Months Ended
	Mar. 31, 2020
Disclosure Of Business Combinations [Abstract]
Business combinations and Disposal group held for sale	2.10 Business combinations and Disposal group held for sale a. Business combinations Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The cost of 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 cost of acquisition 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. 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. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value. 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. Brilliant Basics Holdings Limited: On September 8, 2017, Infosys acquired 100% of the voting interests in Brilliant Basics Holdings Limited., UK, (Brilliant Basics) a product design and customer experience innovator with experience in executing global programs. The business acquisition was completed by entering into a share purchase agreement for cash consideration of $4 million, contingent consideration of up to $3 million and an additional consideration of $2 million, referred to as retention bonus, payable to the employees of Brilliant Basics at each anniversary year over the next two years from the date of acquisition, subject to their continuous employment with the group at each anniversary. The payment of contingent consideration to sellers of Brilliant Basics is dependent upon the achievement of certain financial targets by Brilliant Basics over a period of 3 years ending on March, 2020. The fair value of contingent consideration is determined by discounting the estimated amount payable to the sellers of Brilliant Basics on achievement of certain financial targets. The key inputs used in determination of the fair value of contingent consideration are the discount rate of 10% and the probabilities of achievement of the financial targets. The undiscounted value of contingent consideration is $1 million and $2 million as of March 31, 2020 and March 31, 2019, respectively. The excess of the purchase consideration paid over the fair value of assets acquired has been attributed to goodwill. The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* — — — Intangible assets – customer relationships — 2 2 Deferred tax liabilities on intangible assets — — — — 2 2 Goodwill 5 Total purchase price 7 * Includes cash and cash equivalents acquired of less than $1 million The goodwill is not tax deductible. The gross amount of trade receivables acquired and its fair value is less than $1 million and the amounts have been substantially The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Paid 4 Fair value of contingent consideration 3 Total purchase price 7 The transaction costs of less than $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2018 WongDoody Holding Company Inc. On May 22, 2018, Infosys acquired 100% of the voting interests in WongDoody Holding Company Inc., (WongDoody) an US-based, full-service creative and consumer insights agency. The business acquisition was completed by entering into a share purchase agreement for a total consideration of up to $75 million, which includes a cash consideration of $38 million, contingent consideration of up to $28 million and an additional consideration of up to $9 million, referred to as retention bonus, payable to the certain employees of WongDoody over the next three years from the date of acquisition, subject to their continuous employment with the Group. WongDoody, brings to Infosys the creative talent and marketing and brand engagement expertise. Further the acquisition is expected to strengthen Infosys’ creative, branding and customer experience capabilities to bring innovative thinking, talent and creativity to clients. The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 5 — 5 Intangible assets – customer contracts and relationships — 20 20 Intangible assets – Trade name — 1 1 5 21 26 Goodwill 25 Total purchase price 51 * Includes cash and cash equivalents acquired of $8 million. Goodwill is tax deductible The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Consideration 38 Fair value of contingent consideration 13 Total purchase price 51 The gross amount of trade receivables acquired and its fair value is $2 million and the amount has been fully collected. The payment of contingent consideration to sellers of WongDoody is dependent upon the achievement of certain financial targets by WongDoody. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the discount rate of 16% and the probabilities of achievement of the financial targets. The undiscounted value of contingent consideration as of March 31, 2020 and March 31, 2019 is $19 million and $17 million, respectively. The transaction costs of less than $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2019. Fluido Oy On October 11, 2018, Infosys Consulting Pte Limited (a wholly owned subsidiary of Infosys Limited) acquired 100% of voting interests in Fluido Oy (Fluido), a Nordic-based Salesforce advisor and consulting partner in cloud consulting, implementation and training services for a total consideration of up to Euro 65 million (approximately $75 million), comprising of cash consideration of Euro 45 million (approximately $52 million), contingent consideration of up to Euro 12 million (approximately $14 million) and retention payouts of up to Euro 8 million (approximately $9 million), payable to the employees of Fluido over the next three years from the date of acquisition, subject to their continuous employment with the Group. Fluido brings to Infosys Salesforce expertise, alongside an agile delivery process that simplifies and scales digital efforts across channels and touchpoints. Further, Fluido strengthens Infosys’ presence across the Nordics region with developed assets and client relationships. The excess of the purchase consideration paid over the fair value of assets acquired has been attributed to goodwill. The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 2 — 2 Intangible assets – customer contracts and relationships — 21 21 Intangible assets – Salesforce Relationships — 8 8 Intangible assets – Brand — 4 4 Deferred tax liabilities on intangible assets — (7 ) (7 ) 2 26 28 Goodwill 32 Total purchase price 60 * Includes cash and cash equivalents acquired of $4 million. Goodwill is not tax deductible The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash consideration 52 Fair value of contingent consideration 8 Total purchase price 60 The gross amount of trade receivables acquired and its fair value is $4 million and the amount is fully collected. The payment of contingent consideration to sellers of Fluido is dependent upon the achievement of certain financial targets by Fluido. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the discount rate of 16% and the probabilities of achievement of the financial targets. The undiscounted value of contingent consideration as of March 31, 2020 and March 31, 2019 was EUR 9 million ($10 million) and EUR 8 million ($9 million), respectively. The transaction costs of $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2019. Infosys Compaz Pte Limited (formerly known as Trusted Source Pte Ltd) On November 16, 2018, Infosys Consulting Pte Limited (a wholly owned subsidiary of Infosys Limited) acquired 60% stake in Infosys Compaz Pte. Ltd, a Singapore based IT services company. The business acquisition was completed by entering into a share purchase agreement for a total consideration of up to SGD 17 million (approximately $13 million on acquisition date), which includes a cash consideration of SGD 10 million (approximately $8 million on acquisition date), contingent consideration of up to SGD 7 million (approximately $5 million on acquisition date). The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 13 — 13 Intangible assets – customer contracts and relationships — 6 6 Deferred tax liabilities on intangible assets — (1 ) (1 ) 13 5 18 Less: Non-controlling interests (7 ) Total purchase price 11 * Includes cash and cash equivalents acquired of $9 million. The fair value of each major class of consideration as at the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Consideration 8 Fair value of contingent consideration 3 Total purchase price 11 The gross amount of trade receivables acquired and its fair value is $7 million and the amount has been substantially collected. The payment of contingent consideration to sellers of Infosys Compaz Pte. Ltd is dependent upon the achievement of certain revenue targets by Infosys Compaz Pte. Ltd. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the discount rate of 9% and the probabilities of achievement of the financial targets. The undiscounted value of contingent consideration as at March 31, 2020 and March 31, 2019 is $5 million (SGD 7 million) and $5 million (SGD 7 million), respectively. The transaction costs of less than $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2019. HIPUS Co. Ltd. (formerly Hitachi Procurement Service Co. Ltd) On April 1, 2019, Infosys Consulting Pte Limited (a wholly owned subsidiary of Infosys Limited) acquired 81% of the ownership and voting interests in Hitachi Procurement Service Co., Ltd.,(HIPUS), Japan, a wholly-owned subsidiary of Hitachi Ltd, Japan, for a total cash consideration of JPY 3.29 billion (approximately $30 million). The Group’s equity interest in HIPUS on the date of acquisition and as at March 31, 2020 is 81%. The non-controlling shareholders of HIPUS have a put option which, if exercised, would require the Group to purchase the remaining shares in HIPUS. Consequently, the Group recorded a financial liability with a corresponding adjustment to equity HIPUS handles indirect materials purchasing functions for the Hitachi Group. The entity provides end-to-end procurement capabilities, through its procurement function expertise, localized team and BPM networks in Japan. 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 amortizable intangible asset. The purchase price has been allocated based on management’s estimates, assumptions and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 6 — 6 Intangible assets - Customer contracts and relationships — 17 17 Deferred tax liabilities on intangible assets — (5 ) (5 ) 6 12 18 Goodwill 16 Less: Non-controlling interest (4 ) Total purchase price 30 * Includes cash and cash equivalents acquired of $26 million Goodwill is not tax deductible. The gross amount of trade receivables acquired and its fair value is $202 million and the amount has been fully collected. Trade payables as on the acquisition date amounted to $218 million. The transaction costs of $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2019. Stater N.V. On May 23, 2019, Infosys Consulting Pte Limited (a wholly owned subsidiary of Infosys Limited) acquired 75% of ownership and voting interests in Stater N.V (Stater), a wholly-owned subsidiary of ABN AMRO Bank N.V., Netherland, for a total cash consideration of upto Euro 154 Million (approximately $171 Million). The Group’s equity interest in Stater on the date of acquisition and as at March 31, 2020 is 75%. The Group has a call option to acquire the remaining shareholdings held by non-controlling interests in Stater. The non-controlling shareholders of Stater also have a put option which, if exercised, would require the Group to purchase the remaining shares in Stater. Consequently, the Group recorded a financial liability with a corresponding adjustment to equity. Stater brings European mortgage expertise and a robust digital platform to drive superior customer experience. 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 amortizable intangible asset. The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 78 — 78 Intangible assets - Customer contracts and relationships — 79 79 Intangible assets - Technology — 16 16 Intangible assets - Brand — 3 3 Deferred tax liabilities on intangible assets — (20 ) (20 ) 78 78 156 Goodwill 57 Less: Non controlling interest (42 ) Total purchase price 171 * Includes cash and cash equivalents acquired of $73 million Goodwill is not tax deductible. The gross amount of trade receivables acquired and its fair value is $11 million and the amount is substantially collected. The transaction costs of $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2020 . Outbox Systems Inc. dba Simplus On March 13, 2020, Infosys Nova Holdings LLC (a wholly owned subsidiary of Infosys Limited) acquired 100% of voting interests in Outbox Systems Inc. dba Simplus, a US based Salesforce advisor and consulting partner in cloud consulting, implementation and training services for a total consideration of up to $250 million, comprising of cash consideration of $180 million, contingent consideration of up to $20 million, additional performance bonus and retention payouts of upto $50 million payable to the employees of Simplus over the next three years from the date of acquisition, subject to their continuous employment with the Group and meeting certain targets. Performance and retention bonus is recognized in employee benefit expenses in the statement of comprehensive income over the period of service. Simplus brings to Infosys globally recognized Salesforce expertise, industry knowledge, solution assets, deep ecosystem relationships and a broad clientele, across a variety of industries. The excess of the purchase consideration paid over the fair value of assets acquired has been attributed to goodwill. Goodwill includes the value expected from addition of new customers and estimated synergies which does not qualify as an intangible asset. The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 3 — 3 Intangible assets - Customer contracts and relationships — 20 20 Intangible assets - Salesforce Relationships — 43 43 Intangible assets - Brand — 15 15 Deferred tax liabilities on intangible assets — (20 ) (20 ) 3 58 61 Goodwill 130 Total purchase price 191 * Includes cash and cash equivalents acquired of $1 million Goodwill is not tax deductible. The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Purchase price allocated Cash consideration 180 Fair value of contingent consideration 11 191 The gross amount of trade receivables acquired and its fair value is approximately $10 million and the amount is fully recoverable. The payment of contingent consideration to sellers of Simplus is dependent upon the achievement of certain financial targets by Simplus. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the discount rate of 10.5% and the probabilities of achievement of the financial targets. The undiscounted value of contingent consideration as of March 31, 2020 was $13 million. The transaction costs of $1 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for fiscal 2020. b. Disposal group held for sale Accounting policy Non-current assets and disposal groups are classified as held for sale if their carrying amount is intended to be recovered principally through sale rather than through continuing use. The condition for classification of held for sale is met when the non-current asset or the disposal group is available for immediate sale and the same is highly probable of being completed within one year from the date of classification as held for sale. Non-current assets and disposal groups held for sale are measured at the lower of carrying amount and fair value less cost to sell. Non-current assets and disposal group that ceases to be classified as held for sale shall be measured at the lower of carrying amount before the non-current asset and disposal group was classified as held for sale adjusted for any depreciation/ amortization and its recoverable amount at the date when the disposal group no longer meets the "Held for Sale" criteria. During fiscal 2018, the Company initiated identification and evaluation of potential buyers for its subsidiaries, Kallidus and Skava (together referred to as "Skava”) and Panaya, collectively referred to as the “Disposal Group”. The disposal group was classified and presented separately as “Held for Sale” and was carried at the lower of carrying value and fair value. Consequently, a reduction in the fair value of disposal group held for sale amounting to $18 million in respect of Panaya has been recognized for fiscal 2018. During fiscal 2019, on remeasurement, including consideration of progress in negotiations on offers from prospective buyers for Panaya, the Company recorded a reduction in the fair value of disposal group held for sale amounting to $39 million in respect of Panaya. Further, based on evaluation of proposals received and progress of negotiations with potential buyers, the Company concluded that the disposal group did not meet the criteria for “Held for Sale’ classification because it was no longer highly probable that sale would be consummated by March 31, 2019 ( twelve months from date of initial classification as “Held for Sale”) Accordingly, in accordance with IFRS 5 -" Non current Assets held for Sale and Discontinued Operations", the assets and liabilities of Panaya and Skava have been included on a line by line basis in the consolidated financial statements for the year ended and as at fiscal 2019. On reclassification from “Held for Sale”, the assets of Panaya and Skava have been remeasured at the lower of cost and recoverable amount resulting in recognition of an adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale" of $65 million (comprising of $52 million towards goodwill and $13 million towards value of customer relationships) in respect of Skava in the consolidated statement of comprehensive income for fiscal 2019.

Revenue from Operations

Revenue from Operations	12 Months Ended
	Mar. 31, 2020
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, 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. Effective April 1, 2018, the Group adopted IFRS 15 “Revenue from Contracts with Customers” using the cumulative catch-up transition method, applied to contracts that were not completed as of April 1, 2018. The effect on adoption of IFRS 15 was insignificant. 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 uncompleted 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. 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 controls the good or service before it is transferred to the customer. The Group considers whether it has the primary obligation to fulfil the contract, inventory risk, pricing discretion and other factors to determine whether it controls the goods or service and therefore, is acting as a principal or an agent. 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. Any capitalized contract costs are amortized, with the expense recognised as the Group transfers the related goods or services to the customer. The Group presents revenues net of indirect taxes in its statement of comprehensive income. Revenues for fiscal 2020, 2019 and 2018 are as follows: (Dollars in millions) Year ended March 31, Particulars 2020 2019 2018 Revenue from software services 12,003 11,184 10,371 Revenue from products and platforms 777 615 568 12,780 11,799 10,939 The Group has evaluated the impact of COVID – 19 resulting from (i) the possibility of constraints to render services which may require revision of estimations of costs to complete the contract because of additional efforts;(ii) onerous obligations;(iii) penalties relating to breaches of service level agreements, and (iv) termination or deferment of contracts by customers. The Group has concluded that the impact of COVID – 19 is not significant based on these estimates. Due to the nature of the pandemic, the Group will continue to monitor developments to identify significant uncertainties relating to revenue in future periods Disaggregated revenue information The table below presents disaggregated revenues from contracts with customers by geography and offerings for each of our business segments. 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, 2020 (Dollars in millions) Particulars Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,358 1,298 1,033 908 722 920 537 79 7,855 Europe 842 558 271 592 503 27 267 25 3,085 India 184 7 27 2 12 29 6 66 333 Rest of the world 645 113 356 150 48 5 12 178 1,507 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Revenue by offerings Digital 1,626 867 681 631 489 357 260 97 5,008 Core 2,403 1,109 1,006 1,021 796 624 562 251 7,772 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Year ended March 31, 2019 (Dollars in millions) Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,290 1,255 796 838 619 844 438 61 7,141 Europe 698 548 271 507 499 15 287 22 2,847 India 172 3 8 — 12 20 2 75 292 Rest of the world 618 129 413 138 33 3 16 169 1,519 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 Revenue by offerings Digital 1,180 673 516 437 347 297 185 50 3,685 Core 2,598 1,262 972 1,046 816 585 558 277 8,114 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 (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 * Geographical revenues are based on the domicile of customer. Digital Services Digital Services comprise of service and solution offerings of the Group that enable our clients to transform their businesses. These include offerings that enhance customer experience, leverage AI-based analytics and big data, engineer digital products and IoT, modernize legacy technology systems, migrate to cloud applications and implement advanced cyber security systems. Core Services Core Services comprise traditional offerings of the Group that have scaled and industrialized over a number of years. These primarily include application management services, proprietary application development services, independent validation solutions, product engineering and management, infrastructure management services, traditional enterprise application implementation, support and integration services. Products & platforms The Group also derives revenues from the sale of products and platforms including Finacle – core banking solution, Edge Suite of products, Infosys Nia - Artificial Intelligence (AI) platform which applies next-generation AI and machine learning, Panaya platform, Skava platform, Stater digital platform and Infosys McCamish- insurance platform, The percentage of revenue from fixed price contracts for each of fiscal 2020, 2019 is approximately 55% and for fiscal 2018 approximately 52%. 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 and 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 2020 and 2019, the Group recognized revenue of $341 million and $319 million, respectively arising from opening unearned revenue as of April 1, 2019 and April 1, 2018. During fiscal 2020 and 2019 $418 million and $474 million of unbilled revenue pertaining to other fixed price, fixed time frame contracts as of April 1, 2019 and April 1, 2018, respectively has been reclassified to Trade receivables upon billing to customers on completion of milestones. Performance obligations and 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 and 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 revalidations, adjustment for revenue that has not materialized and adjustments for currency. The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2020, other than those meeting the exclusion criteria mentioned above, is $7,391 million. Out of this, the Group expects to recognize revenue of around 51% within the next one year and the remaining thereafter. The aggregate value of performance obligations that are completely or partially unsatisfied as at March 31, 2019 is $7,414 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, 2020
Revenue [Abstract]
Unbilled Revenue	2.12 Unbilled revenue (Dollars in millions) Particulars As at March 31, 2020 March 31, 2019 Unbilled financial asset (1) 369 303 Unbilled non financial asset (2) 572 474 941 777 (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, 2020
Expense By Nature [Abstract]
Expenses by Nature	2.13 Expenses by nature (Dollars in millions) Year ended March 31, 2020 2019 2018 Employee benefit costs 7,168 6,468 6,034 Depreciation and amortization charges (Refer to Note 2.7, 2.8 and 2.9) 407 287 289 Travelling costs 382 348 310 Cost of technical sub-contractors 945 860 666 Cost of software packages for own use 146 133 138 Third party items bought for service delivery to clients 235 231 152 Operating lease payments — 83 82 Consultancy and professional charges 187 189 162 Communication costs 74 67 76 Repairs and maintenance 222 188 174 Rates and Taxes 27 27 25 Provision for post-sales client support — — 22 Power and fuel 32 32 32 Commission to non-whole time directors 1 1 1 Branding and marketing expenses 74 69 47 Impairment loss recognized/(reversed) under expected credit loss model 24 35 11 Insurance charges 13 10 9 Contribution towards Corporate Social Responsibility 54 38 24 Short-term leases (Refer to note 2.8) 13 — — Others 52 37 26 Total cost of sales, selling and marketing expenses and administrative expenses 10,056 9,103 8,280 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, 2020
Disclosure Of Defined Benefit Plans [Abstract]
Employee benefits	2.14 Employee benefits Accounting policy Gratuity The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees 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. Liabilities with regard to the Gratuity Plan are determined by actuarial valuation, performed by an independent actuary, at each balance sheet date using the projected unit credit method. The company fully contributes all ascertained 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 law of India. 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 period. 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 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 independent 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 The following tables set out the funded status of the gratuity plans and the amounts recognized in the Group’s financial statements as of March 31, 2020 and March 31, 2019: (Dollars in millions) As of March 31, 2020 March 31, 2019 Change in benefit obligations Benefit obligations at the beginning 195 184 Service cost 25 23 Interest expense 13 12 Remeasurements - Actuarial losses / (gains) (11 ) 5 Benefits paid (20 ) (18 ) Translation differences (17 ) (11 ) Benefit obligations at the end 185 195 Change in plan assets Fair value of plan assets at the beginning 197 187 Interest Income 14 13 Remeasurements – Returns on plan assets excluding amounts included in interest income 2 1 Contributions 27 25 Benefits paid (19 ) (18 ) Translation differences (20 ) (11 ) Fair value of plan assets at the end 201 197 Funded status 16 2 Prepaid gratuity benefit 20 6 Accrued gratuity (4 ) (4 ) Net gratuity cost for fiscal 2020, 2019 and 2018 comprises the following components: (Dollars in millions) Year ended March 31, 2020 2019 2018 Service cost 25 23 23 Net interest on the net defined benefit liability / asset (1 ) (1 ) (1 ) Net gratuity cost 24 22 22 Amount for fiscal 2020, 2019 and 2018 recognized in statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2020 2019 2018 Re-measurements of the net defined benefit liability / asset Actuarial (gains) / losses (11 ) 5 (9 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset (2 ) (1 ) (2 ) Total (13 ) 4 (11 ) (Dollars in millions) Year ended March 31, 2020 2019 2018 (Gain) / loss from change in demographic assumptions — — — (Gain) / loss from change in financial assumptions (8 ) 4 (6 ) (Gain) / loss from change in experience adjustments (3 ) 1 (3 ) (11 ) 5 (9 ) The gratuity 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) Year ended March 31, 2020 2019 2018 Cost of sales 21 20 20 Selling and marketing expenses 2 1 1 Administrative expenses 1 1 1 24 22 22 The weighted-average assumptions used to determine benefit obligations as of March 31, 2020 and March 31, 2019 are set out below: As of March 31, 2020 March 31, 2019 Discount rate 6.2 % 7.1 % Weighted average rate of increase in compensation levels 6.0 % 8.0 % Weighted average duration of defined benefit obligation 5.9 years 5.9 years The weighted-average assumptions used to determine net periodic benefit cost for fiscal 2020, 2019 and 2018 are set out below: Year ended March 31, 2020 2019 2018 Discount rate for the year 7.1 % 7.5 % 6.9 % Weighted average rate of increase in compensation levels 8.0 % 8.0 % 8.0 % Discount rate 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. 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 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. Assumptions regarding future mortality experience are set in accordance with the published statistics by the Life Insurance Corporation of India. The Company assesses these assumptions with its projected long-term plans of growth and prevalent industry standards. Gratuity is applicable majorly to employees drawing a salary in Indian rupees and there are no other significant foreign defined benefit gratuity plans. 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 at March 31, 2020 and March 31, 2019, the plan assets have been primarily invested in insurer managed funds. Actual return on assets for fiscal 2020, 2019 and 2018 was $16 million, $14 million and $14 million, respectively. Sensitivity of significant assumptions used for valuation of defined benefit obligation: (Dollars in millions) Impact from one percentage point increase / decrease in As at March 31, 2020 Discount rate 9 Weighted average rate of increase in compensation levels 8 Sensitivity for significant actuarial assumptions is computed by varying one actuarial assumption used for the valuation of the defined benefit obligation by one percentage, keeping all other actuarial assumptions constant. The Group expects to contribute $19 million to the gratuity trusts during fiscal 2021. Maturity profile of defined benefit obligation: (Dollars in millions) Within 1 year 28 1 - 2 year 29 2 - 3 year 29 3 - 4 year 30 4 - 5 year 20 5 - 10 years 156 2.14.2 Superannuation The Group contributed $34 million, $31 million and $27 million to the superannuation plan during fiscal 2020, 2019 and 2018, 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, 2020 2019 2018 Cost of sales 30 28 24 Selling and marketing expenses 3 2 2 Administrative expenses 1 1 1 34 31 27 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 in the past years. 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 Company's financial statements as at March 31, 2020: (Dollars in millions) Particulars As at March 31, 2020 Change in benefit obligations Benefit obligations at the beginning 866 Service cost - employer contribution 57 Employee contribution 121 Interest expense 79 Actuarial (gains) / loss 30 Benefits paid (94 ) Translation differences (86 ) Benefit obligations at the end 973 Change in plan assets Fair value of plan assets at the beginning 866 Interest income 79 Remeasurements- Return on plan assets excluding amounts included in interest income (1) (5 ) Contributions (employer and employee) 178 Benefits paid (94 ) Translation differences (84 ) Fair value of plan assets at the end 940 Net liability (refer to note 2.5) (33 ) (1) Amount for fiscal 2020 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Particulars Year ended March 31, 2020 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 30 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) 5 35 Assumptions used in determining the present value obligation of the interest rate guarantee under the Deterministic Approach: As of March 31, 2020 March 31, 2019 Government of India (GOI) bond yield (1) 6.2 % 7.1 % Expected rate of return on plan assets 8.0 % 9.2 % Remaining term to maturity of portfolio 6 years 5.47 years Expected guaranteed interest rate First year 8.50 % 8.65 % Thereafter 8.50 % 8.60 % (1) The breakup of the plan assets into various categories as at March 31, 2020 is as follows: As of March 31, 2020 March 31, 2019 Central and State Government bonds 49 % 49 % Public sector undertakings and Private sector bonds 48 % 49 % Others 3 % 2 % The asset allocation for plan assets is determined based on investment criteria prescribed under the relevant regulations. As at March 31, 2020 the defined benefit obligation would be affected by approximately $10 million and $14 million on account of a 0.25% increase / decrease, respectively in the expected rate of return on plan assets. The actuary has provided a valuation for provident fund liabilities on the basis of guidance issued by Actuarial Society of India and based on the assumptions provided there is no shortfall as at March 31,2019. (Dollars in millions) As of March 31, 2019 Benefit obligation at the period end 866 Net liability recognized in Balance Sheet — The Group contributed $90 million, $78 million and $75 million to the provident fund during fiscal 2020, 2019 and 2018, respectively. In February 2019, the Hon’ble Supreme Court of India vide its judgment and subsequent review petition of August 2019 has ruled in respect of compensation for the purpose of Provident Fund contribution under the Employee’s Provident Fund Act. The Company has assessed possible outcomes of the judgment on determination of provident fund contributions and based on the Company’s current evaluation of the judgement, it is not probable that certain allowances paid by the Company will be subject to payment of Provident Fund. The Company will continue to monitor and evaluate its position based on future events and developments. 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, 2020 2019 2018 Cost of sales 80 69 67 Selling and marketing expenses 7 6 5 Administrative expenses 3 3 3 90 78 75 The provident plans are applicable only to employees drawing a salary in Indian rupees and there are no other significant foreign defined benefit plans. 2.14.4 Employee benefit costs include: (Dollars in millions) Year ended March 31, 2020 2019 2018 Salaries and bonus (1) 7,020 6,338 5,910 Defined contribution plans 48 44 40 Defined benefit plans 100 86 84 7,168 6,468 6,034 (1) Includes stock compensation expense of $34 million, $29 million and $13 million for fiscal 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, 2020 2019 2018 Cost of sales 6,406 5,780 5,379 Selling and marketing expenses 510 462 425 Administrative expenses 252 226 230 7,168 6,468 6,034

Equity

Equity	12 Months Ended
	Mar. 31, 2020
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. 18,239,356 and 20,324,982 shares were held by controlled trust, as of March 31, 2020 and March 31, 2019, respectively. 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. 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. Capital Allocation Policy The Company's past policy was to payout up to 70% of the free cash flow of the corresponding Financial Year in such manner (including by way of dividend and / or share buyback) as may be decided by the Board from time to time, subject to applicable laws and requisite approvals, if any. Effective from fiscal 2020, the company expects to return 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. 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 August 2019 In line with the capital allocation policy announced in April 2018, the Board, in its meeting held on January 11, 2019, approved the following: (a) A special dividend of ₹4/- per equity share (approximately $0.06 per share); (b) Buyback of Equity Shares from the open market route through Indian stock exchanges of up to ₹8,260 crore (Maximum Buyback Size) at a price not exceeding ₹800/- 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 in its meeting held on January 11, 2019 through the postal ballot that concluded on March 12, 2019. The buyback was offered to all eligible 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 March 20, 2019 and was completed on August 26, 2019. During this buyback period the Company had purchased and extinguished a total of 110,519,266 equity shares from the stock exchange at an average buyback price of ₹747.38/- per equity share comprising 2.53% of the pre buyback paid-up equity share capital of the Company. The buyback resulted in a cash outflow of ₹8,260 crore (excluding transaction costs). The Company funded the buyback from its free reserves. In accordance with section 69 of the Companies Act, 2013, as at March 31, 2020 the Company has created ‘Capital Redemption Reserve’ of $8 million equal to the nominal value of the above shares bought back as an appropriation from general reserve. After, the execution of the above, along with the special dividend (including dividend distribution tax) of ₹2,633 crore already paid in June 2018, the Company has completed the distribution of ₹13,000 crore which was announced as part of its capital allocation policy in April 2018. Buyback completed in December 2017 The Board, at its meeting on August 19, 2017, approved a proposal for the Company to buyback its fully paid-up equity shares of face value of ₹5/- each from the eligible equity shareholders of the Company for an amount not exceeding ₹13,000 crore ($2 billion). The shareholders approved the buyback of equity shares through the postal ballot that concluded on October 7, 2017. The buyback offer comprised a purchase of 113,043,478 equity Shares aggregating 4.92% of the paid-up equity share capital of the Company at a price of ₹1,150 per equity share. The buyback was offered to all eligible equity shareholders (including those who became equity shareholders as on the record date by cancelling American Depositary Shares and withdrawing underlying equity shares) of the Company as on the record date (i.e. November 1, 2017) on a proportionate basis through the "Tender offer" route. The Company concluded the buyback procedures on December 27, 2017 and 113,043,478 equity shares were extinguished. The Company has utilized its securities premium and general reserve for the buyback of its shares. In accordance with section 69 of the Indian Companies Act, 2013, the Company has created ‘Capital Redemption Reserve’ of $9 million equal to the nominal value of the shares bought back as an appropriation from general reserve. The Company’s objective when managing capital is to safeguard its ability to continue as a going concern and to maintain an optimal capital structure so as to maximize shareholder value. In order to maintain or achieve an optimal capital structure, the Company may adjust the amount of dividend payment, return capital to shareholders, issue new shares or buyback issued shares. As of March 31, 2020, the Company has only one class of equity shares and has no debt. Consequent to the above capital structure there are no externally imposed capital requirements Bonus issue The Company has allotted 2,184,191,490 fully paid up equity shares (including treasury shares of 10,486,661) of face value ₹ The bonus shares allotted ranks pari passu in all respects and carry the same rights as the existing equity shareholders and are entitled to participate in full, in any dividend and other corporate action, recommended and declared after the new equity shares are allotted. The rights of equity shareholders are set out below. 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 Dividends Accounting policy Final dividends on shares are 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. In December 2017, the International Accounting Standard Board issued amendments to IAS 12 – Income Taxes. The amendments clarify that an entity shall recognize the income tax consequences of dividends on financial instruments classified as equity according to where the entity originally recognized those past transactions or events that generated distributable profits were recognized. On April 1, 2019, the Group adopted these amendments and there was no impact of these amendments on the Company’s Consolidated financial statements. The Company declares and pays dividends in Indian rupees. Dividend distribution tax paid by subsidiaries may be reduced / available as credit against dividend distribution tax payable by Infosys Limited. The Finance Act 2020 has repealed the Dividend Distribution Tax (DDT). Companies are now 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 2020, 2019 and 2018: Fiscal 2020 Fiscal 2019 (2) Fiscal 2018 (2) Dividend per Equity Share (₹) Interim dividend (3) 8.00 7.00 6.50 Final dividend (4) 10.50 10.25 7.38 Special dividend (5) — 9.00 — Dividend per Equity Share/ADS ($) (1) Interim dividend (3) 0.11 0.10 0.10 Final dividend (4) 0.15 0.16 0.12 Special dividend (5) — 0.14 — (1) (2) Adjusted for September 2018 bonus share issue, wherever applicable. (3) (4) Represents final dividend for the preceding fiscal year (5) Represents special dividend of ₹5/- per share (approximately $0.08 per share) declared in fiscal 2018 and special dividend of ₹4/- per equity share (approximately $0.06 per share) declared in fiscal 2019. During fiscal 2020 on account of the final dividend for fiscal 2019 and interim dividend for fiscal 2020 the Company has incurred a net cash outflow of $1,359 million (excluding dividend paid on treasury shares) inclusive of dividend distribution tax. The Board of Directors in their meeting on April 20, 2020 recommended a final dividend of ₹ 2.15.3 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. 2.15.4 Share options There are no voting, dividend or liquidation rights to the holders of options issued under the company's share option plans.

Other income, net

Other income, net	12 Months Ended
	Mar. 31, 2020
Expense 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 other 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 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. 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, 2020 2019 2018 Interest income on financial assets carried at amortized cost 181 201 260 Interest income on financial assets fair valued through other comprehensive income 46 92 106 Dividend income on investments carried at fair value through profit or loss — — 1 Gain / (loss) on investments carried at fair value through profit or loss 26 24 39 Gain / (loss) on investments carried at fair value through other comprehensive income 6 — — Interest income on income tax refund 37 7 41 Exchange gains / (losses) on forward and options contracts (66 ) 27 — Exchange gains / (losses) on translation of other assets and liabilities 139 18 36 Others 26 42 30 395 411 513

Employees' Stock Option Plans (

Employees' Stock Option Plans (ESOP)	12 Months Ended
	Mar. 31, 2020
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 profit & loss 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 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 at March 31, 2016). These instruments will generally vest over a period of 4 years and the Company expects to grant the instruments under the 2015 Plan over the period of 4 to 7 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. Consequent to the September 2018 bonus issue, all the then outstanding options granted under the stock option plan have been adjusted for bonus shares. Unless otherwise stated, all the prior period share numbers, share prices and weighted average exercise prices in this note have been adjusted to give effect to the September 2018 bonus issue. Controlled trust holds 18,239,356 and 20,324,982 shares as at March 31, 2020 and March 31, 2019, respectively, under the 2015 Plan, out of which, 200,000 and 200,000 equity shares have been earmarked for welfare activities of the employees as at March 31, 2020 and March 31, 2019, respectively. 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, upto 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. The following is the summary of grants made during fiscal 2020, 2019 and 2018 under the 2015 Plan and 2019 Plan: Particulars Fiscal 2020 Fiscal 2019 Fiscal 2018 2015 Plan RSU and ESOP - Equity settled KMPs* 506,526 696,480 2,199,146 Employees other than KMPs 3,347,650 3,644,220 3,345,220 3,854,176 4,340,700 5,544,366 RSU and ESOP - Incentive units- cash settled KMPs* 180,400 — — Other employees 475,740 74,090 100,080 656,140 74,090 100,080 2019 Plan RSU - Equity settled KMPs 352,793 — — Employees other than KMPs 1,738,500 — — 2,091,293 — — Total grants 6,601,609 4,414,790 5,644,446 Information in the table above is adjusted for September 2018 bonus issue, wherever applicable. * Upon Dr. Vishal Sikka's (Ex-CEO) resignation from the roles of the company, the unvested RSUs and ESOPs have been forfeited Refer to Note 2.20 for details on appointment and resignation of KMPs Notes on grants to KMP CEO & MD: Under the 2015 Plan: The Board, on April 12, 2019, based on the recommendations of the Nomination and Remuneration Committee, approved the performance-based grant of RSUs amounting to ₹13 crore (approximately $2 million) for the financial year 2020. These RSUs will vest in line with the employment agreement based on achievement of certain performance targets. Accordingly, 177,887 performance based RSUs were granted effective May 2, 2019. In accordance with the shareholders approval in the Annual General Meeting held on June 22, 2019, the Board, based on the recommendations of the Nomination and Remuneration Committee, approved to amend the vesting period of the annual performance equity grant from three years to one year. Accordingly, the vesting period of 217,200 (adjusted for September 2018 bonus issue) performance based RSUs granted effective May 2, 2018 and 177,887 performance based RSUs granted effective May 2, 2019 have been amended to one year. 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 ₹3.25 crore (approximately $0.50 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 41,782 RSUs was made effective February 27, 2020. Though the annual time based grants for the remaining employment term ending on March 31, 2023 have not been granted as of March 31, 2020, 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. Under the 2019 Plan: In accordance with the shareholders approval in the Annual General Meeting held on June 22, 2019, the Board, based on the recommendations of the Nomination and Remuneration Committee, approved performance-based grant of RSUs amounting to ₹10 crore (approximately $1.50 million). These RSUs will vest in line with the employment agreement based on Company’s achievement of certain performance targets set in 2019 Plan. Accordingly, 134,138 performance based RSUs were granted effective June 22, 2019. COO and Whole-time director Under the 2015 Plan: On February 20, 2020, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved time-based grant of 58,650 RSUs granted effective February 27, 2020. Under the 2019 Plan: In accordance with the shareholders approval in the Annual General Meeting held on June 22, 2019, the Board, based on the recommendations of the Nomination and Remuneration Committee, approved performance-based grant of RSUs amounting to ₹4 crore (approximately $0.50 million) for financial year 2020 under the 2019 Plan. These RSUs will vest in line with the employment agreement based on achievement of certain performance targets. Accordingly, 53,655 performance based RSUs were granted effective June 22, 2019. Other KMPs Under the 2015 Plan: On April 12, 2019, based on the recommendations of the Nomination and Remuneration Committee, in accordance with employment agreement, the Board, approved performance-based grant of 10,263 RSUs and time based grant of 23,946 RSUs to other KMP. The grants were made effective May 2, 2019. The time based RSUs will generally vest over four years and the performance based RSUs will vest over three years based on certain performance targets. On February 20, 2020, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved time based grant of 374,398 RSUs to other KMPs. The grants were made effective February 27, 2020. These RSUs will vest over four years. Under the 2019 Plan: On February 20, 2020, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved performance based grants of 165,000 RSUs to other KMPs. The grants were made effective February 27, 2020. These RSUs will vest over three years based on achievement of certain performance targets. Share based payment arrangements that were modified during the year ended March 31, 2020: During the year ended March 31, 2020, the company issued stock appreciation rights as replacement for outstanding ADS settled RSU and ESOP awards. The replacement was pursuant to SEBI Circular 'Framework for issue of Depository Receipts' dated October 10, 2019 which prohibited companies to allot ADS to Indian residents and Non resident Indians. The awards were granted after necessary approvals from the NARC. All other terms and conditions of the replaced awards remain the same as the original award. The replacement awards was accounted as a modification and the fair value on the date of modification of $8 million is recognized as financial liability with a corresponding adjustment to equity. As at March 31, 2020 and March 31, 2019, cash settled options outstanding (net of forfeitures) were 1,756,521 and 177,454 (adjusted for September 2018 bonus issue), respectively. Break-up of employee stock compensation expense (Dollars in millions) Year ended March 31, 2020 2019 2018 Granted to: KMP (1) 8 5 (2 ) Employees other than KMP 26 24 15 Total 34 29 13 Cash settled stock compensation expense included in the above 1 1 1 (1) Included a reversal of stock compensation cost of $5 million for fiscal 2018, towards forfeiture of stock incentives granted to Dr. Vishal Sikka (ex-CEO) upon his resignation. The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2020 is set out below: Year ended March 31, 2020 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 9,181,198 0.05 Granted 3,854,176 0.07 Exercised 2,561,218 0.04 Modification to cash settled awards 1,061,820 — Forfeited and expired 631,438 0.05 Outstanding at the end 8,780,898 0.05 Exercisable at the end 392,185 0.03 2015 Plan-ESOP Outstanding at the beginning 1,623,176 7.46 Granted — — Exercised 104,796 7.26 Modification to cash settled awards 351,550 — Forfeited and expired 66,500 7.43 Outstanding at the end 1,100,330 7.13 Exercisable at the end 780,358 7.17 2019 Plan: RSU Outstanding at the beginning — — Granted 2,091,293 0.07 Exercised — — Forfeited and expired — — Outstanding at the end 2,091,293 0.07 Exercisable at the end — — The activity in the 2015 Plan for equity-settled share based payment transaction during fiscal 2019 is set out below: Year ended March 31, 2019 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 7,500,818 0.04 Granted 4,340,700 0.05 Exercised 1,864,510 0.04 Forfeited and expired 795,810 0.04 Outstanding at the end 9,181,198 0.05 Exercisable at the end 235,256 0.04 2015 Plan-ESOP Outstanding at the beginning 1,933,826 7.62 Granted — — Exercised 117,350 7.35 Forfeited and expired 193,300 7.43 Outstanding at the end 1,623,176 7.46 Exercisable at the end 698,500 7.46 Information in the above table is adjusted for September 2018 bonus issue. The activity in the 2015 Plan for equity-settled share based payment transaction during fiscal 2018 is set out below: Year ended March 31, 2018 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 5,922,746 0.04 Granted 4,561,216 0.04 Forfeited and expired 1,296,434 0.04 Exercised 1,686,710 0.04 Outstanding at the end 7,500,818 0.04 Exercisable at the end 48,410 0.04 2015 Plan-ESOP Outstanding at the beginning 2,395,300 7.63 Granted 983,150 7.31 Forfeited and expired 104,824 7.63 Exercised 1,339,800 7.42 Outstanding at the end 1,933,826 7.62 Exercisable at the end 393,824 7.63 Information in the above table is adjusted for September 2018 bonus issue. During fiscal 2020, 2019 and 2018, the weighted average share price of options exercised under the 2015 Plan on the date of exercise was $10.49, $10.01 and $7.74, respectively The following table summarizes information about equity settled RSUs and ESOPs outstanding as of March 31, 2020: 2019 plan - Options outstanding 2015 plan - Options outstanding Range of exercise prices per share ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.07 (RSU) 2,091,293 1.76 0.07 8,780,898 1.59 0.05 6 - 8 (ESOP) — — — 1,100,330 3.48 7.13 2,091,293 1.76 0.07 9,881,228 1.80 0.84 The following table summarizes information about equity settled RSUs and ESOPs (under the 2015 Plan) outstanding as at March 31, 2019: 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) 0 - 0.04 (RSU) 9,181,198 1.70 0.05 6 - 8 (ESOP) 1,623,176 5.04 7.46 10,804,374 2.20 1.16 Information in the above table is adjusted for September 2018 bonus issue. The fair value of the awards are 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 company 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 2020- Equity Shares-RSU Fiscal 2020- ADS- RSU Weighted average share price (₹) / ($- ADS) 728 10.52 Exercise price (₹)/ ($- ADS) 5.00 0.07 Expected volatility (%) 22-30 22-26 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 6-7 1-3 Weighted average fair value as on grant date (₹) / ($- ADS) 607 7.84 For options granted in Fiscal 2019- Equity Shares-RSU Fiscal 2019- ADS- RSU Weighted average share price (₹) / ($- ADS)* 696 10.77 Exercise price (₹)/ ($- ADS)* 3.31 0.06 Expected volatility (%) 21-25 22-26 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2.65 2.65 Risk-free interest rate (%) 7-8 2-3 Weighted average fair value as on grant date (₹) / ($- ADS)* 648 10.03 * Adjusted for September 2018 bonus issue For options granted in Fiscal 2018- Equity Shares-RSU Fiscal 2018- Equity shares ESOP Fiscal 2018- ADS-RSU Fiscal 2018- ADS- ESOP Weighted average share price (₹) / ($- ADS)* 572 461 8.31 7.32 Exercise price (₹)/ ($- ADS)* 2.50 459 0.04 7.33 Expected volatility (%) 20-25 25-28 21-26 25-31 Expected life of the option (years) 1 - 4 3 - 7 1 - 4 3 - 7 Expected dividends (%) 2.78 2.78 2.74 2.74 Risk-free interest rate (%) 6 - 7 6 - 7 1 - 2 1 - 2 Weighted average fair value as on grant date (₹) / ($- ADS)* 533 127 7.74 1.47 * Adjusted for September 2018 bonus issue The expected life of the RSU/ESOP 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/ESOP.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2020
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 statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in 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, 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 share premium. Income tax expense in the consolidated statement of comprehensive income comprises: (Dollars in millions) Year ended March 31, 2020 2019 2018 Current taxes Domestic taxes 628 600 721 Foreign taxes 186 217 (12 ) 814 817 709 Deferred taxes Domestic taxes (43 ) 3 (80 ) Foreign taxes (14 ) (17 ) 28 (57 ) (14 ) (52 ) Income tax expense 757 803 657 During fiscal 2019, the Company entered into Advance Pricing Agreement (APA) in an overseas jurisdiction resulting in a reversal of income tax expense of $7 million which pertained to prior periods. In December 2017, the Company concluded an Advance Pricing Agreement (“APA”) with the US Internal Revenue Service (“IRS”) for the US branch covering fiscal years 2011 to 2021. Under the APA, the Company and the IRS have agreed on the methodology to allocate revenues and compute the taxable income of the Company’s US Branch operations. In accordance with the APA, the Group reversed income tax expense provision of $225 million which pertained to previous periods which are no longer required. The Company had to pay an adjusted amount of approximately $223 million due to the difference between the taxes payable for prior periods as per the APA and the actual taxes paid for such periods which was paid in fiscal 2019 and fiscal 2018. Additionally, income tax expense for fiscal 2020, 2019 and 2018 includes reversals (net of provisions) of $52 million, $18 million and $45 million, respectively. These reversals pertain to prior periods on account of adjudication of certain disputed matters in favor of the Company across various jurisdictions and on account of changes to tax regulations. Further, the “Tax Cuts and Jobs Act (H.R. 1)” was signed into law on December 22, 2017 (“US Tax Reforms”). The US tax reforms has reduced federal tax rates from 35% to 21% effective January 1, 2018 amongst other measures. During fiscal 2018, the US tax reforms has resulted in a positive impact of $24 million on account of credits pertaining to deferred tax liabilities on branch profit. The impact of US tax reforms is not significant for future periods. 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, 2020 2019 2018 Profit before income taxes 3,095 3,003 3,143 Enacted tax rates in India 34.94 % 34.94 % 34.61 % Computed expected tax expense 1,083 1,049 1,088 Tax effect due to non-taxable income for Indian tax purposes (383 ) (386 ) (321 ) Overseas taxes 103 102 109 Tax provision (reversals) (52 ) (25 ) (253 ) Effect of differential overseas tax rates (11 ) — 8 Effect of exempt non-operating income (6 ) (8 ) (10 ) Effect of unrecognized deferred tax assets 7 13 29 Effect of non-deductible expenses 17 50 9 Branch profit tax (net of credits) (5 ) 4 (32 ) Subsidiary dividend distribution tax — — 27 Others 4 4 3 Income tax expense 757 803 657 The corporate statutory tax rate for fiscal 2020 and 2019 is 34.94% each and 34.61% for fiscal 2018. The increase in the corporate statutory tax rate to 34.94% in fiscal 2020 and 2019 from 34.61% in fiscal 2018 is consequent to changes made in the Finance Act, 2018. 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 software and services from the units registered under the Special Economic Zones Act, 2005 (SEZ). SEZ units which began the provision of services on or after April 1, 2005 are eligible for a deduction of 100% of profits or gains derived from the export of services for the first five years from the financial year in which the unit commenced the provision of 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 $383 million, $386 million and $321 million for fiscal 2020, 2019 and 2018, 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 fiscal 2020, 2019 and 2018 was $0.09, $0.09 and $0.07, (adjusted for September 2018 bonus issue), respectively. During fiscal 2018, the Company received $130 million as dividend from Infosys BPM, its majority owned subsidiary. Dividend distribution tax paid by the subsidiary on such dividend has been reduced as credit against dividend distribution tax payable by Infosys. Accordingly, the Group has recorded a charge of $27 million as income tax expense during fiscal 2018. Other income for fiscal 2020, 2019 and fiscal 2018, includes interest on income tax refund of $37 million, $7 million and $41 million, respectively. Entire deferred income tax for fiscal 2020, 2019 and 2018 relates to origination and reversal of temporary differences except for a credit of $24 million (on account of US Tax Reforms explained above), for fiscal 2018. 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, 2020, Infosys' U.S. branch net assets amounted to approximately $723 million. As at March 31, 2020, the Company has a deferred tax liability for branch profit of $23 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 $1,108 million and $869 million as of March 31, 2020 and March 31, 2019, respectively, associated with investments in subsidiaries and branches as it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax assets have not been recognized on accumulated losses of $422 million and $379 million as of March 31, 2020 and March 31, 2019, 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 2020: (Dollars in millions) Year 2021 11 2022 19 2023 28 2024 23 2025 16 Thereafter 325 Total 422 The following table provides details of expiration of unused tax losses for fiscal 2019: (Dollars in millions) Year 2020 25 2021 11 2022 20 2023 29 2024 27 Thereafter 267 Total 379 The following table provides the details of income tax assets and income tax liabilities as of March 31, 2020 and March 31, 2019: (Dollars in millions) As of March 31, 2020 March 31, 2019 Income tax assets 712 975 Current income tax liabilities (197 ) (227 ) Net current income tax assets / (liabilities) at the end 515 748 The gross movement in the current income tax asset / (liability) for fiscal 2020, 2019 and 2018 is as follows: (Dollars in millions) Year ended March 31, 2019 2019 2018 Net current income tax asset / (liability) at the beginning 748 617 282 Translation differences (51 ) (34 ) (8 ) Income tax paid 639 975 1,059 Current income tax expense (814 ) (817 ) (709 ) Income tax on other comprehensive income (3 ) 1 (2 ) Reclassified under assets held for sale (refer note no 2.10) — 3 (5 ) Reclassified from held for sale (Refer note 2.10) — 2 — Income tax benefit arising on exercise of stock options 1 1 — Tax impact on buyback expenses 1 1 — Additions through business combination (6 ) (1 ) — Net current income tax asset / (liability) at the end 515 748 617 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2020 is as follows: (Dollars in millions) Carrying value as of April 1, 2019 Changes through profit and loss Addition through business combination Changes through OCI Reclassification Impact on account of IFRS 16 adoption Translation difference Carrying value as of March 31, 2020 Deferred income tax assets / (liabilities) Property, plant and equipment 38 (3 ) — — — — (3 ) 32 Lease liabilities — 10 — — 8 1 (1 ) 18 Accrued compensation to employees 4 3 — — — — — 7 Trade receivables 26 3 — — — — (3 ) 26 Compensated absences 57 5 — — — — (5 ) 57 Post sales client support 15 1 — — — — (1 ) 15 Credits related to branch profits 49 1 — — — — — 50 Derivative financial instruments (15 ) 35 — 2 — — (1 ) 21 Intangibles 2 — — — — — 1 3 Intangibles arising on business combinations (19 ) 6 (45 ) — — — 2 (56 ) Branch profit tax (78 ) 4 — — — — 1 (73 ) Others 22 (8 ) 1 (1 ) (8 ) — (3 ) 3 Total Deferred income tax assets / (liabilities) 101 57 (44 ) 1 — 1 (13 ) 103 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2019 is as follows: (Dollars in millions) Carrying value as of April 1, 2018 Changes through profit and loss Addition through business combination Changes through OCI Reclassified from Held for Sale Translation difference Carrying value as of March 31, 2019 Deferred income tax assets / (liabilities) Property, plant and equipment 33 7 — — — (2 ) 38 Accrued compensation to employees 2 2 — — — — 4 Trade receivables 22 5 — — — (1 ) 26 Compensated absences 56 4 — — — (3 ) 57 Post sales client support 15 1 — — — (1 ) 15 Credits related to branch profits 52 (3 ) — — — — 49 Derivative financial instruments 2 (16 ) — (1 ) — — (15 ) Intangibles 1 1 — — — — 2 Intangibles arising on business combinations (6 ) 9 (8 ) — (12 ) (2 ) (19 ) Branch profit tax (77 ) (1 ) — — — — (78 ) Others 14 5 (1 ) 1 4 (1 ) 22 Total Deferred income tax assets / (liabilities) 114 14 (9 ) — (8 ) (10 ) 101 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2018 is as follows: (Dollars in millions) Carrying value as of April 1, 2017 Changes through profit and loss Changes through OCI Reclassified as Held for Sale Translation difference Carrying value as of March 31, 2018 Deferred income tax assets / (liabilities) Property, plant and equipment 21 12 — — — 33 Computer software 6 (6 ) — — — — Accrued compensation to employees 9 (8 ) — — 1 2 Trade receivables 21 1 — — — 22 Compensated absences 58 — — — (2 ) 56 Post sales client support 15 — — — — 15 Credits related to branch profits — 53 — — (1 ) 52 Derivative financial instruments (11 ) 13 — — — 2 Intangibles 3 (3 ) — — 1 1 Intangibles arising on business combinations (32 ) 13 — 13 — (6 ) Branch profit tax (50 ) (25 ) — — (2 ) (77 ) Others 11 2 2 (5 ) 4 14 Total Deferred income tax assets / (liabilities) 51 52 2 8 1 114 The tax effects of significant temporary differences that resulted in deferred income tax assets and liability is as follows: (Dollars in millions) As of March 31, 2020 March 31, 2019 Deferred income tax assets after set off 231 199 Deferred income tax liabilities after set off (128 ) (98 ) Deferred income tax assets and deferred income tax liabilities have been offset wherever the Group has a legally enforceable right to set off current income tax assets against current income tax liabilities and where the deferred income tax assets and deferred income tax liabilities relate to income taxes levied by the same taxation authority. In assessing the reliability 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. As at March 31, 2020, claims against the Group not acknowledged as debts from the Income tax authorities in India amounted to $ As at March 31, 2019, claims against the Group not acknowledged as debts from the Income tax authorities in India amounted to $412 million (₹2,851 crore). Amount paid to statutory authorities against this amounted to $857 million (₹5,924 crore). The claims against the Group majorly represent demands arising on completion of assessment proceedings under the Income Tax Act, 1961. These claims are on account of multiple issues of disallowances such as disallowance of profits earned from STP Units and SEZ Units, disallowance of deductions in respect of employment of new employees under section 80JJAA, disallowance of expenditure towards software being held as capital in nature, payments made to Associated Enterprises held as liable for withholding of taxes. These matters are pending before various Appellate 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, 2020
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 of 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, 2020 2019 2018 Basic earnings per equity share - weighted average number of equity shares outstanding (1)(2) 4,257,754,522 4,347,130,157 4,510,664,644 Effect of dilutive common equivalent shares - share options outstanding 7,389,706 6,290,615 4,483,096 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,265,144,228 4,353,420,772 4,515,147,740 (1) excludes treasury shares (2) adjusted for bonus shares, wherever applicable Refer to Note 2.15 13,093, Nil and 134,476 number of options to purchase equity shares, had an anti-dilutive effect (adjusted for September 2018 bonus issue) for fiscal 2020, 2019 and 2018, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Related Party Transactions	2.20 Related party transactions List of subsidiaries: Holding as of Particulars Country March 31, 2020 March 31, 2019 Infosys Technologies (China) Co. Limited (Infosys China) China 100.00 % 100.00 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) Mexico 100.00 % 100.00 % Infosys Technologies (Sweden) AB. (Infosys Sweden) Sweden 100.00 % 100.00 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) China 100.00 % 100.00 % Infosys Tecnologia DO Brasil LTDA. (Infosys Brasil) (25) Brazil — 100.00 % Infosys Nova Holdings LLC. (Infosys Nova) U.S. 100.00 % 100.00 % EdgeVerve Systems Limited (EdgeVerve) India 100.00 % 100.00 % Infosys Austria GmbH (1) Austria 100.00 % 100.00 % Skava Systems Pvt. Ltd. (Skava Systems) India 100.00 % 100.00 % Kallidus Inc. (Kallidus) U.S. 100.00 % 100.00 % Infosys Chile SpA Chile 100.00 % 100.00 % Infosys Arabia Limited (2) Saudi Arabia 70.00 % 70.00 % Infosys Consulting Ltda. (1) Brazil 100.00 % 99.99 % Infosys CIS LLC (1)(18)(26) Russia — — Infosys Luxembourg S.a.r.l (1)(13) Luxembourg 100.00 % 100.00 % Infosys Americas Inc. (Infosys Americas) U.S. 100.00 % 100.00 % Infosys Technologies (Australia) Pty. Limited (Infosys Australia) (3) Australia — 100.00 % Infosys Public Services, Inc. USA (Infosys Public Services) U.S. 100.00 % 100.00 % Infosys Canada Public Services Inc (19) Canada — — Infosys BPM Limited India 99.99 % 99.98 % Infosys (Czech Republic) Limited s.r.o. (4) Czech Republic 99.99 % 99.98 % Infosys Poland, Sp z.o.o (4) Poland 99.99 % 99.98 % Infosys McCamish Systems LLC (4) U.S. 99.99 % 99.98 % Portland Group Pty Ltd (4) Australia 99.99 % 99.98 % Infosys BPO Americas LLC. (4) U.S. 99.99 % 99.98 % Infosys Consulting Holding AG (Infosys Lodestone) Switzerland 100.00 % 100.00 % Lodestone Management Consultants Inc. (5)(11) U.S. — — Infosys Management Consulting Pty Limited (5) Australia 100.00 % 100.00 % Infosys Consulting AG (5) Switzerland 100.00 % 100.00 % Infosys Consulting GmbH (5) Germany 100.00 % 100.00 % Infosys Consulting S.R.L. (1) Romania 100.00 % 100.00 % Infosys Consulting SAS (5) France 100.00 % 100.00 % Infosys Consulting s.r.o. (5) Czech Republic 100.00 % 100.00 % Infosys Consulting (Shanghai) Co., Ltd.(formerly Lodestone Management Consultants Co., Ltd) (5) China 100.00 % 100.00 % Infy Consulting Company Ltd (5) U.K. 100.00 % 100.00 % Infy Consulting B.V. (5) The Netherlands 100.00 % 100.00 % Infosys Consulting Sp. z.o.o (32) Poland 99.99 % 100.00 % Lodestone Management Consultants Portugal, Unipessoal, Lda. (5) Portugal 100.00 % 100.00 % Infosys Consulting S.R.L. (5) Argentina 100.00 % 100.00 % Infosys Consulting (Belgium) NV (formerly Lodestone Management Consultants (Belgium) S.A.) (6) Belgium 99.90 % 99.90 % Panaya Inc. (Panaya) U.S. 100.00 % 100.00 % Panaya Ltd. (7) Israel 100.00 % 100.00 % Panaya GmbH (7) Germany 100.00 % 100.00 % Panaya Japan Co. Ltd (7)(31) Japan — 100.00 % Brilliant Basics Holdings Limited (Brilliant Basics) U.K. 100.00 % 100.00 % Brilliant Basics Limited (8) U.K. 100.00 % 100.00 % Brilliant Basics (MENA) DMCC (8)(26) Dubai 100.00 % 100.00 % Infosys Consulting Pte Limited (Infosys Singapore) (1) Singapore 100.00 % 100.00 % Infosys Middle East FZ LLC (9) Dubai 100.00 % 100.00 % Fluido Oy (9)(14) Finland 100.00 % 100.00 % Fluido Sweden AB (Extero) (15) Sweden 100.00 % 100.00 % Fluido Norway A/S (15) Norway 100.00 % 100.00 % Fluido Denmark A/S (15) Denmark 100.00 % 100.00 % Fluido Slovakia s.r.o (15) Slovakia 100.00 % 100.00 % Fluido Newco AB (15) Sweden 100.00 % 100.00 % Infosys Compaz Pte. Ltd (formerly Trusted Source Pte. Ltd) (16) Singapore 60.00 % 60.00 % Infosys South Africa (Pty) Ltd (9)(17) South Africa 100.00 % — WongDoody Holding Company Inc. (WongDoody) (10) U.S. 100.00 % 100.00 % WDW Communications, Inc (12) U.S. 100.00 % 100.00 % WongDoody, Inc (12) U.S. 100.00 % 100.00 % HIPUS Co. Ltd. (formerly Hitachi Procurement Service Co. Ltd) (20) Japan 81.00 % — Stater N.V. (21) The Netherlands 75.00 % — Stater Nederland B.V. (22) The Netherlands 75.00 % — Stater Duitsland B.V. (22) The Netherlands 75.00 % — Stater XXL B.V. (22) The Netherlands 75.00 % — HypoCasso B.V. (22) The Netherlands 75.00 % — Stater Participations B.V. (22) The Netherlands 75.00 % — Stater Deutschland Verwaltungs-GmbH (23) Germany 75.00 % — Stater Deutschland GmbH & Co. KG (23) Germany 75.00 % — Stater Belgium N.V./S.A. (24) Belgium 53.99 % — Outbox Systems Inc. dba Simplus (US) (27) U.S. 100.00 % — Simplus North America Inc. (28) Canada 100.00 % — Simplus ANZ Pty Ltd. (28) Australia 100.00 % — Simplus Australia Pty Ltd (30) Australia 100.00 % — Sqware Peg Digital Pty Ltd (30) Australia 100.00 % — Simplus Philippines, Inc. (28) Philippines 100.00 % — Simplus Europe, Ltd. (28) U.K. 100.00 % — Simplus U.K., Ltd. (29) U.K. 100.00 % — Simplus Ireland, Ltd. (29) Ireland 100.00 % — (1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited ( 3 ) Liquidated effective November 17, 2019 ( 4 ) Wholly owned subsidiary of Infosys BPM ( 5 ) ( 6 ) ( 7 ) Wholly owned subsidiary of Panaya Inc. ( 8 ) ( 9 ) ( 10 ) ( 11 ) ( 12 ) ( 13 ) ( 14 ) On October 11, 2018, Infosys Consulting Pte. Ltd, acquired 100% of the voting interests in Fluido Oy and its subsidiaries (1 5) ( 16) ( 17 ) ( 18 ) ( 19 ) ( 20 ) ( 21 ) ( 22 ) ( 23 ) ( 24 ) Majority owned and controlled subsidiaries of Stater Participations B.V. ( 25 ) (26) Under Liquidation (27) On March 13, 2020, Infosys Nova Holdings LLC, acquired 100% of the voting interests in Outbox Systems Inc. dba Simplus (US) (28) (29) Wholly-owned subsidiary of Simplus Europe, Ltd. (30) Wholly-owned subsidiary of Simplus ANZ Pty Ltd. (31) Liquidated effective October 31, 2019 (32) On February 20, 2020, Infosys Poland, Sp z.o.o, a wholly owned subsidiary of Infosys BPM acquired 100% of the voting interests in Infosys Consulting Sp. z.o.o, a wholly owned subsidiary of Infosys Consulting Holding AG (formerly Lodestone Holding AG) Infosys has provided guarantee for performance of certain contracts entered into by its subsidiaries. Associate During fiscal 2018, the Company has written down the entire carrying value of the investment in its associate DWA Nova LLC amounting to $11 million. DWA Nova LLC has been liquidated w.e.f. November 17, 2017 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 Expanded Stock Ownership Trust* India Controlled Trust Infosys Science Foundation India Controlled Trust * Registered on May 15, 2019 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 was appointed as Chief Executive Officer and Managing Director effective January 2, 2018. The appointment is for a term of 5 years with effect from January 2, 2018 to January 1, 2023 and the remuneration is approved by shareholders through postal ballot dated February 20, 2018. U. B. Pravin Rao, Chief Operating officer was appointed as Interim-Chief Executive Officer and Managing Director effective August 18, 2017. Subsequently he stepped down as the interim CEO and Managing Director effective January 2, 2018 and to continue as Chief Operating Officer and a whole-time director of the Company. Dr. Vishal Sikka resigned as Chief Executive Officer and Managing Director effective August 18, 2017 and as Executive Vice Chairman effective August 24, 2017 Non-whole-time directors Nandan M. Nilekani (appointed as Non-executive and Non‑independent Chairman effective August 24, 2017) Michael Gibbs was appointed as an Independent Director effective July 13, 2018 Ravi Venkatesan, resigned from his position as Co-Chairman effective August 24, 2017 and resigned as member of the Board effective May 11, 2018. Kiran Mazumdar-Shaw (appointed as Lead independent Director effective April 13, 2018) Roopa Kudva (retired as member of the Board effective February 3, 2020) Dr. Punita Kumar-Sinha D.N. Prahlad (resigned effective April 20, 2020) D. Sundaram (appointed effective July 14, 2017) Prof. Jeffrey Lehman, (resigned effective August 24, 2017) R. Seshasayee (resigned effective August 24, 2017) Prof. John Etchemendy (resigned effective August 24, 2017) Uri Levine (appointed effective April 20, 2020) Executive Officers Nilanjan Roy was appointed as Chief Financial Officer effective March 1, 2019 Jayesh Sanghrajka was appointed as Interim Chief Financial Officer effective November 17, 2018. He resumed his responsibilities as Deputy Chief Financial Officer effective March 1, 2019. M.D. Ranganath resigned as Chief Financial Officer effective November 16, 2018. Inderpreet Sawhney, Group general Counsel and Chief Compliance Officer (appointed as executive officer effective July 14, 2017) Gopi Krishnan Radhakrishnan, Acting General Counsel (resigned effective June 24, 2017) Ravi Kumar S, President and Deputy Chief Operating Officer Mohit Joshi, President Rajesh K. Murthy, President (appointed effective October 13, 2016 and resigned effective January 31, 2018) Krishnamurthy Shankar, Group Head-Human Resources and Infosys Leadership Institute 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) Particulars Year ended March 31, 2020 2019 2018 Salaries and other employee benefits to whole-time directors and executive officers (1)(2)(3) 17 14 8 Commission and other benefits to non-executive / independent directors 1 1 2 Total 18 15 10 (1) ( 2 ) (3) Does not include post-employment benefit based on actuarial valuation as this is done for the Company as a whole.

Segment Reporting

Segment Reporting	12 Months Ended
	Mar. 31, 2020
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. During fiscal 2019, the Group internally reorganized some of its business segments to deepen customer relationships, improve focus of sales investments and increase management oversight. Consequent to the internal reorganization, there were changes in the reportable business segments based on “Management approach” as defined under IFRS 8, Operating Segments. Therefore, enterprises in Insurance which was earlier considered under the Life Sciences, Healthcare and Insurance business segment are now considered under the Financial Services business segment and enterprises in Communication, Telecom OEM and Media which was earlier under Energy & Utilities, Communication and Services is shown as a separate business segment. Segmental operating income has changed in line with these as well as changes in the allocation method. 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. Consequent to the above change in the composition of reportable business segments, the prior year comparatives for fiscal 2018 have been restated. 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, 2020 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Identifiable operating expenses 2,109 984 998 860 703 581 452 209 6,896 Allocated expenses 893 399 348 340 293 175 168 130 2,746 Segment profit 1,027 593 341 452 289 225 202 9 3,138 Unallocable expenses* 414 Operating profit 2,724 Other income, net (refer note no. 2.16) 395 Finance cost (Refer Note 2.8) (24 ) Profit before Income taxes 3,095 Income tax expense 757 Net profit 2,338 Depreciation and amortization 407 Non-cash expenses other than depreciation and amortization 7 * Unallocable expenses for the year ended March 31, 2020 includes amortization on ROU assets consequent to adoption of IFRS- 16 - Leases effective April 1, 2019 (Dollars in millions) Year ended March 31, 2019 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 Identifiable operating expenses 2,021 974 816 808 644 506 394 202 6,365 Allocated expenses 775 385 312 312 255 154 147 109 2,449 Segment profit 982 576 360 363 264 222 202 16 2,985 Unallocable expenses 289 Operating profit 2,696 Other income, net (refer note no. 2.16) 411 Reduction in the fair value of Disposal Group held for sale (Refer Note 2.10) (39 ) Adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale" (Refer Note 2.10) (65 ) Profit before Income taxes 3,003 Income tax expense 803 Net profit 2,200 Depreciation and amortization 287 Non-cash expenses other than depreciation and amortization 107 (Dollars in millions) Year ended March 31, 2018 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 3,594 1,760 1,378 1,287 1,035 796 729 360 10,939 Identifiable operating expenses 1,876 878 702 652 602 431 378 208 5,727 Allocated expenses 731 371 269 261 235 140 135 122 2,264 Segment profit 987 511 407 374 198 225 216 30 2,948 Unallocable expenses 289 Operating profit 2,659 Other income, net (refer note no. 2.16) 513 Reduction in the fair value of Disposal Group held for sale (Refer Note 2.10) (18 ) Share in associate's profit / (loss) including impairment (11 ) Profit before Income taxes 3,143 Income tax expense 657 Net profit 2,486 Depreciation and amortization 289 Non-cash expenses other than depreciation and amortization 29 (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 2.21.2 Significant clients No client individually accounted for more than 10% of the revenues for fiscal 2020, 2019 and 2018.

Litigation

Litigation	12 Months Ended
	Mar. 31, 2020
Disclosure Of Litigation [Abstract]
Litigation	2.22 Litigation The Company received certain anonymous whistleblower complaints. The Audit Committee appointed an external legal counsel to conduct an independent investigation into the whistleblower allegations and the same was disclosed to the Stock Exchanges and the Securities and Exchange Commission (SEC) on Form 6-K on October 22, 2019. The outcome of the investigation did not result in restatement of previously issued financial statements and this was disclosed in a press release which was filed with the Stock Exchanges and SEC on Form 6-K on January 10,2020. The Company cooperated with an investigation by the SEC in regard to the whistleblower matter. In March 2020, the Company received notification from the SEC, that the SEC has concluded its investigation and the Company does not anticipate any further action by the SEC on this matter. Further, the Company has responded to all the inquires received from the Indian regulatory authorities and will continue to cooperate with the authorities for any additional requests for information. Additionally, in October 2019, a purported class action lawsuit was filed in the United States District Court for the Eastern District of New York against the Company and certain of its current and former officers purportedly for violations of the US federal securities laws. On May 21, 2020, the plaintiff filed a stipulation which voluntarily dismissed the action without prejudice. The company is subject to legal proceedings and claims, which have arisen in the ordinary course of business. The management does not reasonably expect that these legal actions, when ultimately concluded and determined, will have a material and adverse effect on the company’s results of operations or financial condition.

Overview (Policies)

Overview (Policies)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Consolidated Statements 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, 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 consolidations 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 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. Estimation of uncertainties relating to the global health pandemic from COVID-19 (COVID-19): The Group has considered the possible effects that may result from the pandemic relating to COVID-19 on the carrying amounts of receivables, unbilled revenues, goodwill and intangible assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of this pandemic, the Group, as at the date of approval of these financial statements has used internal and external sources of information including credit reports and related information, economic forecasts and consensus estimates from market sources on the expected future performance of the Group. The Group has performed sensitivity analysis on the assumptions used and based on current estimates expects the carrying amount of these assets will be recovered. The impact of COVID-19 on the Group's financial statements may differ from that estimated as at the date of approval of these 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 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. Provisions for estimated losses, if any, on uncompleted 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 U.S., 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 the identifiable intangible assets and contingent consideration to be fair valued in order to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquired entity. Significant estimates are required to be made in determining the value of contingent consideration, value of option arrangements and intangible assets. These valuations are conducted by external valuation experts (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 (CGUs) 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 no 2.9). f. Leases 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 Group 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 Group’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. After considering current and future economic conditions, the Group has concluded that no changes are required to lease period relating to the existing lease contracts. (Refer to Note no. 2.8) g. Non-current assets and Disposal groups held for sale Assets and liabilities of disposal groups held for sale are measured at the lower of carrying amount and fair value less costs to sell. The determination of fair value less costs to sell includes use of management estimates and assumptions. The fair value of the disposal groups have been estimated using valuation techniques including income and market approach which includes unobservable inputs. Non-current assets and disposal group that ceases to be classified as held for sale shall be measured at the lower of carrying amount before the Non-current asset and disposal group was classified as held for sale adjusted for any depreciation/ amortization and its recoverable amount at the date when the disposal group no longer meets the " Held for Sale" criteria. Recoverable amounts of assets reclassified from held for sale have been estimated using management’s assumptions which consist of significant unobservable inputs. h. Allowance for Credit Loss on receivables and unbilled revenue The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considered current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. In calculating expected credit loss, the Group has also considered credit reports and other related credit information for its customers to estimate the probability of default in future and has taken into account estimates of possible effect from the pandemic relating to COVID -19.
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: Conceptual Framework in IFRS Standards : Amendments to References to the Conceptual Framework Amendments to IFRS 3 : Definition of a Business Amendments to IAS 1 and IAS 8 : Definition of Material Amendments to IFRS 9, IAS 39 and IFRS 7 : Interest Rate Benchmark Reform Amendments to References to the Conceptual Framework in IFRS Standards In March 2018, International Accounting Standards Board (IASB) issued Amendments to References to the Conceptual Framework in IFRS Standards. The document contains amendments to various IFRS standards. Not all amendments, however, update those pronouncements with regard to references to and quotes from the framework so that they refer to the revised Conceptual Framework. Some pronouncements are only updated to indicate which version of the Framework they are referencing to (the IASB Framework adopted by the IASB in 2001, the IASB Framework of 2010, or the new revised Framework of 2018) or to indicate that definitions in the Standard have not been updated with the new definitions developed in the revised Conceptual Framework. The amendments, where they actually are updates, are effective for annual periods beginning on or after January 1, 2020, with early application permitted. The Group does not expect that the amendment to have any impact on its consolidated financial statements. Amendments to IFRS 3 Definition of a business On October 22, 2018, the International Accounting Standard Board has issued amendments to IFRS 3, ‘Business Combinations’, in connection with clarification of definition of business, to determine whether an acquisition is a business or a group of assets. The amendment added a concept called “Optional Concentration Test” that makes it easier to conclude that a company has acquired a group of assets rather than a business, if the value of the assets acquired is substantially concentrated in a single asset or group of similar assets. An entity may elect to apply or not to apply this optional concentration test on a transaction by transaction basis. The amendment will apply to the Company effective April 1, 2020 and has to be applied prospectively. Hence there is no impact on the consolidated financial statement. Amendments to IAS 1 and IAS 8 Definition of Material In October 2018, the IASB issued Amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to make the definition of material in IAS 1 easier to understand. The amendments are not intended to alter the underlying concept of materiality in IFRS Standards. The concept of ‘obscuring’ material information with immaterial information has been included as part of the new definition. The threshold for materiality influencing users has been changed from ‘could influence’ to ‘could reasonably be expected to influence’. The definition of material in IAS 8 has been replaced by a reference to the definition of material in IAS 1. In addition, the IASB amended other Standards and the Conceptual Framework that contain a definition of material or refer to the term ‘material’ to ensure consistency. The amendments are required to be applied prospectively for annual periods beginning on or after January 1, 2020, with earlier application permitted. The Group does not expect the amendment to have any material impact on its evaluation of materiality in relation to its financial statements. Amendments to IFRS 9, IAS 39 and IFRS 7 – Interest Rate Benchmark Reform In September 2019, IASB introduced amendments, which modified specific hedge accounting requirements, so that entities would apply those hedge accounting requirements assuming that the interest rate benchmark is not altered as a result of the interest rate benchmark reform. The changes will mandatorily apply to all hedging relationships that are directly affected by the interest rate benchmark reform. The Group does not expect the amendment to have any significant impact. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2020, although early adoption is permitted.
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 that 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. For trade and other payables maturing within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments. 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. Bank 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, 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 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 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 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 recognized is recognized as an impairment gain or loss in statement of comprehensive income.
Provisions and other contingencies	2.6 Provisions and other contingencies Accounting policy a. 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 recognised 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. b. Post sales client support The Group provides its clients with a fixed-period post-sales support on all 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. c. 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. 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 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 20 years. Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. 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. Repairs and maintenance costs are recognized in the statement of comprehensive income when incurred. The cost and related accumulated depreciation are eliminated from the financial statements upon sale or retirement of the asset and the resultant gains or losses are recognized in the net profit in the statement of comprehensive income. 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 CGU’s which benefit from the synergies of the acquisition. 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. Total impairment loss of a CGU is allocated first to reduce the carrying amount of goodwill allocated to the CGU and then to the other assets of the CGU pro-rata on the basis of the carrying amount of each asset in the CGU. An impairment loss on goodwill is recognized in the net profit in the statement of comprehensive income and is not reversed in the subsequent period. 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. 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 and Disposal group held for sale	Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The cost of 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 cost of acquisition 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. 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. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value. 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.
Disposal group held for sale	Accounting policy Non-current assets and disposal groups are classified as held for sale if their carrying amount is intended to be recovered principally through sale rather than through continuing use. The condition for classification of held for sale is met when the non-current asset or the disposal group is available for immediate sale and the same is highly probable of being completed within one year from the date of classification as held for sale. Non-current assets and disposal groups held for sale are measured at the lower of carrying amount and fair value less cost to sell. Non-current assets and disposal group that ceases to be classified as held for sale shall be measured at the lower of carrying amount before the non-current asset and disposal group was classified as held for sale adjusted for any depreciation/ amortization and its recoverable amount at the date when the disposal group no longer meets the "Held for Sale" criteria.
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 The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees 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. Liabilities with regard to the Gratuity Plan are determined by actuarial valuation, performed by an independent actuary, at each balance sheet date using the projected unit credit method. The company fully contributes all ascertained 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 law of India. 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 period. 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 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 independent 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	2.15.2 Dividends Accounting policy Final dividends on shares are 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. In December 2017, the International Accounting Standard Board issued amendments to IAS 12 – Income Taxes. The amendments clarify that an entity shall recognize the income tax consequences of dividends on financial instruments classified as equity according to where the entity originally recognized those past transactions or events that generated distributable profits were recognized. On April 1, 2019, the Group adopted these amendments and there was no impact of these amendments on the Company’s Consolidated financial statements.
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 other 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 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. 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)	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 profit & loss 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 statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in 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, 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 share premium.
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 of 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, 2020
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, 2020 March 31, 2019 Cash and bank deposits 1,624 2,052 Deposits with financial institutions 841 777 2,465 2,829

Investments - (Tables)

Investments - (Tables)	12 Months Ended
	Mar. 31, 2020
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, 2020 March 31, 2019 Current investments Amortized cost: Quoted debt securities Cost — 3 Fair value through profit and loss: Liquid mutual funds Fair value 278 258 Fixed Maturity Plan Securities Fair value 65 — Fair Value through Other comprehensive income: Quoted debt securities Fair value 123 267 Commercial paper Fair value — 72 Certificates of deposit Fair value 149 358 615 958 Non-Current investments Amortized cost: Quoted debt securities Cost 244 274 Fair value through Other comprehensive income: Quoted debt securities Fair value 281 310 Unquoted equity and preference securities Fair value 14 15 Fair value through profit and loss: Fixed maturity plan securities Fair value — 66 Unquoted Preference securities Fair value 1 3 Others: Fair value 7 2 547 670 Total Investments 1,162 1,628 Investment carried at amortized cost 244 277 Investments carried at fair value through other comprehensive income 567 1,022 Investments carried at fair value through profit and loss 351 329 Note: Uncalled capital commitments outstanding as of March 31, 2020 and March 31, 2019 was $8 million and $12 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, 2020 Gross Tax Net Quoted debt securities 4 — 4 Certificate of deposits (1 ) — (1 ) Unquoted equity and preference securities (4 ) (1 ) (5 ) Net gain / (loss) on Year ended March 31, 2019 Gross Tax Net Quoted debt securities 1 — 1 Certificate of deposits (1 ) — (1 ) Unquoted equity and preference securities 9 1 10 Net gain / (loss) on Year ended March 31, 2018 Gross Tax Net Quoted debt securities (2 ) — (2 ) Certificate of deposits 3 (1 ) 2 Unquoted equity and preference securities 1 — 1
Schedule of Method of Fair Valuation	Method of fair valuation: (Dollars in millions) Fair value As at March 31 Class of investment Method 2020 2019 Liquid mutual funds Quoted price 278 258 Fixed Maturity Plan securities Market observable inputs 65 66 Quoted debt securities- carried at amortized cost Quoted price and market observable inputs 284 307 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market observable inputs 404 577 Commercial paper Market observable inputs - 72 Certificate of deposits Market observable inputs 149 358 Unquoted equity and preference securities at fair value through other comprehensive income Discounted cash flows method, Market multiples method, Option pricing model 14 15 Unquoted equity and preference securities- carried at fair value through profit or loss Discounted cash flows method, Market multiples method, Option pricing model 1 3 Others Discounted cash flows method, Market multiples method, Option pricing model 7 2 1,202 1,658 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, 2020
Disclosure Of 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, 2020 were as follows: (Dollars in millions) Financial assets/ liabilities at fair value through profit or loss Financial assets/liabilities at fair value through OCI Amortised cost Designated upon initial recognition Mandatory Equity instruments designated upon initial recognition Mandatory Total carrying value Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 2,465 — — — — 2,465 2,465 Investments (Refer Note 2.2) Liquid mutual funds — — 278 — — 278 278 Fixed maturity plan securities — — 65 — — 65 65 Quoted debt securities 244 — — — 404 648 688 (1) Certificates of deposit — — — — 149 149 149 Unquoted equity and preference securities — — 1 14 — 15 15 Unquoted investments others — — 7 — — 7 7 Trade receivables 2,443 — — — — 2,443 2,443 Unbilled revenues (3) 369 — — — — 369 369 Prepayments and other assets (Refer to Note 2.4) 476 — — — — 476 465 (2) Derivative financial instruments — — 7 — 1 8 8 Total 5,997 — 358 14 554 6,923 6,952 Liabilities: Trade payables 377 — — — — 377 377 Lease liabilities 612 — — — — 612 612 Derivative financial instruments — — 62 — 3 65 65 Financial liability under option arrangements (Refer to note 2.10) — — 82 — — 82 82 Other liabilities including contingent consideration (Refer note 2.5) 1,054 — 45 — — 1,099 1,099 Total 2,043 — 189 — 3 2,235 2,235 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $11 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, 2019 were as follows: (Dollars in millions) Financial assets/ liabilities at fair value through profit or loss Financial assets/liabilities at fair value through OCI Amortised cost Designated upon initial recognition Mandatory Equity instruments designated upon initial recognition Mandatory Total carrying value Total fair value Assets: Cash and cash equivalents (Refer to Note 2.1) 2,829 — — — — 2,829 2,829 Investments (Refer Note 2.2) Liquid mutual funds — — 258 — — 258 258 Fixed maturity plan securities — — 66 — — 66 66 Quoted debt securities 277 — — — 577 854 884 (1) Certificates of deposit — — — — 358 358 358 Commercial Paper — — — — 72 72 72 Unquoted equity and preference securities: — — 3 15 — 18 18 Unquoted investments others — — 2 — — 2 2 Trade receivables 2,144 — — — — 2,144 2,144 Unbilled revenues (3) 303 — — — — 303 303 Prepayments and other assets (Refer to Note 2.4) 529 — — — — 529 517 (2) Derivative financial instruments — — 43 — 5 48 48 Total 6,082 — 372 15 1,012 7,481 7,499 Liabilities: Trade payables 239 — — — — 239 239 Derivative financial instruments — — 2 — — 2 2 Other liabilities including contingent consideration (Refer note 2.5) 1,263 — 27 — — 1,290 1,290 Total 1,502 — 29 — — 1,531 1,531 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $12 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	Fair value hierarchy of assets and liabilities as of March 31, 2020: (Dollars in millions) As of March 31, 2020 Fair value measurement at end of the reporting year using Level 1 Level 2 Level 3 Assets Investments in liquid mutual fund units (Refer to Note 2.2) 278 278 — — Investments in fixed maturity plan securities (Refer Note 2.2) 65 — 65 — Investments in quoted debt securities (Refer to Note 2.2) 688 618 70 — Investments in certificate of deposit (Refer Note 2.2) 149 — 149 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 15 — — 15 Investment in unquoted investments others (Refer Note 2.2) 7 — — 7 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 8 — 8 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 65 — 65 — Financial liability under option arrangements (Refer to note 2.10) 82 — — 82 Liability towards contingent consideration (Refer note 2.5)* 45 — — 45 * Discount rate pertaining to contingent consideration ranges from 8% Fair value hierarchy of assets and liabilities as of March 31, 2019: (Dollars in millions) As of March 31, 2019 Fair value measurement at end of the reporting period using Level 1 Level 2 Level 3 Assets Investments in liquid mutual fund units (Refer to Note 2.2) 258 258 — — Investments in fixed maturity plan securities (Refer Note 2.2) 66 — 66 — Investments in quoted debt securities (Refer to Note 2.2) 884 630 254 — Investments in certificate of deposit (Refer Note 2.2) 358 — 358 — Investments in commercial paper (Refer Note 2.2) 72 — 72 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 18 — — 18 Investment in unquoted investments others (Refer Note 2.2) 2 — — 2 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 48 — 48 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 2 — 2 — Liability towards contingent consideration (Refer note 2.5)* 27 — — 27 * Discounted contingent consideration at 9% to 16%.
Summary of Income from Financial Assets or Liabilities	Income from financial assets (Dollars in millions) Year ended March 31, 2020 2019 2018 Interest income on financial assets carried at amortized cost 181 201 260 Interest income on financial assets fair valued through other comprehensive income 46 92 106 Dividend income on investments carried at fair value through profit or loss — — 1 Gain / (loss) on investments carried at fair value through profit or loss 26 24 39 Gain / (loss) on investments carried at fair value through other comprehensive income 6 — — 259 317 406
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, 2020: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Cash and cash equivalents 162 67 21 28 165 443 Trade receivables 1,528 308 141 86 291 2,354 Unbilled revenues* 305 60 15 18 22 420 Other assets 100 13 9 5 29 156 Trade payables (101 ) (20 ) (14 ) (10 ) (192 ) (337 ) Lease liabilities (222 ) (131 ) (47 ) (8 ) (65 ) (473 ) Other liabilities (534 ) (105 ) (21 ) (35 ) (179 ) (874 ) Net assets / (liabilities) 1,238 192 104 84 71 1,689 * Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2019: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Cash and cash equivalents 237 38 16 31 161 483 Trade receivables 1,438 267 148 76 140 2,069 Unbilled revenues* 230 48 16 16 17 327 Other assets 66 15 5 5 45 136 Trade payables (102 ) (19 ) (20 ) (12 ) (15 ) (168 ) Other liabilities (509 ) (66 ) (28 ) (25 ) (86 ) (714 ) Net assets / (liabilities) 1,360 283 137 91 262 2,133
Summary of Outstanding Foreign Forward and Options Contract	The following table gives details in respect of outstanding foreign exchange forward and options contracts: (In millions) As of March 31, 2020 March 31, 2019 Derivatives designated as cash flow hedges Option Contracts In Australian dollars 110 120 In Euro 120 135 In United Kingdom Pound Sterling 21 25 Other derivatives Forward contracts In Australian dollars 2 8 In Brazilian Real 57 — In Canadian dollars 21 13 In Chinese Yuan 210 — In Euro 191 176 In Japanese Yen — 550 In New Zealand dollars 16 16 In Norwegian Krone 40 40 In Poland złoty 92 — In Romanian Leu 20 — In Singapore dollars 177 140 In Swedish Krona 50 50 In Swiss Franc 1 25 In U.S. Dollars 1,048 955 In United Kingdom Pound Sterling 50 80 Option contracts In Australian dollars — 10 In Canadian dollars — 13 In Euro — 60 In Swiss Franc — 5 In U.S. Dollars 555 433 In United Kingdom Pound Sterling — 10
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, 2020 March 31, 2019 Not later than one month 752 640 Later than one month and not later than three months 1,153 1,001 Later than three months and not later than one year 424 591 2,329 2,232
Summary of Reconciliation of Cash Flow Hedge Reserve	The following table provides the reconciliation of cash flow hedge reserve: (Dollars in millions) Year ended March 31, 2020 Year ended March 31, 2019 Gain / (Loss) Balance at the beginning of the period 3 — Gain / (Loss) recognized in other comprehensive income during the period 3 17 Amount reclassified to profit or loss during the period (10 ) (13 ) Tax impact on above 2 (1 ) Balance at the end of the period (2 ) 3
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, 2020 March 31, 2019 Derivative financial asset Derivative financial liability Derivative financial asset Derivative financial liability Gross amount of recognized financial asset/liability 11 (68 ) 48 (2 ) Amount set off (3 ) 3 — — Net amount presented in balance sheet 8 (65 ) 48 (2 )
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top customer and top ten customers: (In %) Year ended March 31, 2020 2019 2018 Revenue from top customer 3.1 3.6 3.4 Revenue from top ten customers 19.2 19.0 19.3 The table below presents disaggregated revenues from contracts with customers by geography and offerings for each of our business segments. 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, 2020 (Dollars in millions) Particulars Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,358 1,298 1,033 908 722 920 537 79 7,855 Europe 842 558 271 592 503 27 267 25 3,085 India 184 7 27 2 12 29 6 66 333 Rest of the world 645 113 356 150 48 5 12 178 1,507 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Revenue by offerings Digital 1,626 867 681 631 489 357 260 97 5,008 Core 2,403 1,109 1,006 1,021 796 624 562 251 7,772 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Year ended March 31, 2019 (Dollars in millions) Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,290 1,255 796 838 619 844 438 61 7,141 Europe 698 548 271 507 499 15 287 22 2,847 India 172 3 8 — 12 20 2 75 292 Rest of the world 618 129 413 138 33 3 16 169 1,519 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 Revenue by offerings Digital 1,180 673 516 437 347 297 185 50 3,685 Core 2,598 1,262 972 1,046 816 585 558 277 8,114 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 (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 * Geographical revenues are based on the domicile of customer.
Summary of Credit Risk Exposure	(Dollars in millions) Year ended March 31, 2020 2019 2018 Balance at the beginning 91 69 63 Translation differences (7 ) (2 ) 2 Impairment loss recognized/(reversed) 23 34 5 Write offs (14 ) (10 ) (1 ) Balance at the end 93 91 69
Summary of Credit Receivable	The Group’s credit period generally ranges from 30-60 days. (Dollars in millions ) As of March 31, 2020 March 31, 2019 Trade receivables 2,443 2,144 Unbilled revenues 941 777
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, 2020: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 377 — — — 377 Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5) 1,050 3 1 — 1,054 Financial liability under option arrangements - (Refer to Note 2.10) — — 82 — 82 Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5) 29 10 9 — 48 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2019: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 239 — — — 239 Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5) 1260 2 1 — 1,263 Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5) 17 12 — 5 34

Prepayments and Other Assets (T

Prepayments and Other Assets (Tables)	12 Months Ended
	Mar. 31, 2020
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, 2020 March 31, 2019 Current Rental deposits 4 2 Security deposits 1 1 Loans to employees 32 35 Prepaid expenses (1) 128 108 Interest accrued and not due 62 131 Withholding taxes and others (1) 209 215 Advance payments to vendors for supply of goods (1) 19 16 Deposit with corporation 237 242 Escrow and other deposits pertaining to buyback – 37 Deferred contract cost (1) 4 8 Net investment in sublease of right of use asset (Refer to note 2.8) 5 – Other non-financial assets (1) 4 – Other assets 34 32 Total Current prepayment and other assets 739 827 Non-current Loans to employees 3 3 Security deposits 7 8 Deposits with corporation 7 10 Prepaid gratuity (Refer note 2.14.1) (1) 20 6 Prepaid expenses (1) 11 23 Deferred contract cost (1) 13 40 Advance towards purchase of business (1)(2) – 30 Withholding taxes and others (1) 103 134 Net investment in sublease of right of use asset (Refer to note 2.8) 53 – Rental deposits 29 28 Other assets 2 – Total Non- current prepayment and other assets 248 282 Total prepayment and other assets 987 1109 Financial assets in prepayments and other assets 476 529 (1) (2)

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Liabilities [Abstract]
Schedule of Other Liabilities	Other liabilities comprise the following: (Dollars in millions) As of March 31, 2020 March 31, 2019 Current Accrued compensation to employees 391 372 Accrued provident fund liability (Refer note 2.14.3) (1) 9 - Accrued expenses 518 480 Withholding taxes and others (1) 232 215 Retention money 10 16 Liabilities of controlled trusts 25 24 Liability towards contingent consideration (Refer note 2.10) 29 14 Financial liability on account of buyback (2) – 174 Deferred rent (1) – 9 Capital creditors 37 98 Other non financial liabilities 1 – Others 69 96 Total Current other liabilities 1,321 1,498 Non-current Liability towards contingent consideration (Refer note 2.10) 16 13 Accrued compensation to employees 3 3 Accrued gratuity (Refer note 2.14.1) (1) 4 4 Accrued provident fund liability (Refer note 2.14.3) (1) 24 – Deferred income - government grant on land use rights (1) 6 6 Deferred income (1) 3 4 Deferred rent (1) – 25 Financial liability under option arrangements (Refer to note 2.10) 82 – Others 1 – Total Non-current other liabilities 139 55 Total other liabilities 1,460 1,553 Financial liabilities included in other liabilities 1,181 1,290 Financial liability towards contingent consideration on undiscounted basis (Refer note 2.10) 48 34 (1) (2) In accordance with IAS 32 Financial Instruments: Presentation, the Company has recorded a financial liability as at March 31, 2019 for the obligation to acquire its own equity shares to the extent of standing instructions provided to its registered broker for the buyback (Refer to Note 2.15). The financial liability is recognised at the present value of the maximum amount that the Company would be required to pay to the registered broker for buyback, with a corresponding debit in general reserve / retained earnings .

Provisions and Other Continge_2

Provisions and Other Contingencies (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Other Provisions [Abstract]
Schedule of Provisions	Provisions comprise the following: (Dollars in millions) As of March 31, 2020 March 31, 2019 Provision for post sales client support and other provisions 76 83 76 83
Summary of Movement in the Provision for Post Sales Client Support and Other Provisions	The movement in the provision for post sales client support and other provisions is as follows: (Dollars in millions) Year ended March 31, 2020 Balance at the beginning 83 Translation differences 1 Provision recognized / (reversed) 16 Provision utilized (24 ) Balance at the end 76

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of 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 (1) Includes solar plant with a useful life of 20 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 2020: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2019 276 1,291 572 855 323 5 3,322 Additions 2 149 106 131 95 1 484 Additions- Business Combinations (Refer note 2.10) — — — 9 2 — 11 Deletions — — (2 ) (25 ) (5 ) — (32 ) Reclassified on account of adoption of IFRS 16 (Refer note 2.8) (88 ) — — — — — (88 ) Translation difference (16 ) (116 ) (55 ) (88 ) (34 ) — (309 ) Gross carrying value as of March 31, 2020 174 1,324 621 882 381 6 3,388 Accumulated depreciation as of April 1, 2019 (5 ) (423 ) (390 ) (616 ) (225 ) (3 ) (1,662 ) Depreciation — (50 ) (67 ) (121 ) (47 ) (1 ) (286 ) Accumulated depreciation on deletions — — 2 25 5 — 32 Reclassified on account of adoption of IFRS 16 (Refer note 2.8) 5 — — — — — 5 Translation difference — 39 37 66 24 166 Accumulated depreciation as of March 31, 2020 — (434 ) (418 ) (646 ) (243 ) (4 ) (1,745 ) Capital work-in-progress as of March 31, 2020 167 Carrying value as of March 31, 2020 174 890 203 236 138 2 1,810 Capital work-in-progress as of April 1, 2019 271 Carrying value as of April 1, 2019 271 868 182 239 98 2 1,931 Following are the changes in the carrying value of property, plant and equipment for fiscal 2019: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2018 292 1,247 518 749 285 5 3,096 Additions 8 132 98 173 58 1 470 Additions- Business Combinations (Refer note 2.10) — — 1 4 2 — 7 Deletions (7 ) (17 ) (15 ) (35 ) (9 ) — (83 ) Reclassified from assets held for sale (refer note 2.10) — — — 6 4 — 10 Translation difference (17 ) (71 ) (30 ) (42 ) (17 ) (1 ) (178 ) Gross carrying value as of March 31, 2019 276 1,291 572 855 323 5 3,322 Accumulated depreciation as of April 1, 2018 (5 ) (417 ) (359 ) (557 ) (203 ) (3 ) (1,544 ) Depreciation (1 ) (45 ) (62 ) (109 ) (37 ) (1 ) (255 ) Accumulated depreciation on deletions — 15 12 23 6 — 56 Reclassified from assets held for sale (refer note 2.10) — — — (4 ) (3 ) — (7 ) Translation difference 1 24 19 31 12 1 88 Accumulated depreciation as of March 31, 2019 (5 ) (423 ) (390 ) (616 ) (225 ) (3 ) (1,662 ) Capital work-in-progress as of March 31, 2019 271 Carrying value as of March 31, 2019 271 868 182 239 98 2 1,931 Capital work-in-progress as of April 1, 2018 311 Carrying value as of April 1, 2018 287 830 159 192 82 2 1,863 Following are the changes in the carrying value of property, plant and equipment for fiscal 2018: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2017 272 1,123 466 700 261 5 2,827 Additions 21 122 56 73 29 1 302 Deletions — — (3 ) (17 ) (3 ) (1 ) (24 ) Reclassified under held for sale (refer note 2.10) — — — (6 ) (4 ) — (10 ) Translation difference (1 ) 2 (1 ) (1 ) 2 — 1 Gross carrying value as of March 31, 2018 292 1,247 518 749 285 5 3,096 Accumulated depreciation as of April 1, 2017 (4 ) (376 ) (301 ) (471 ) (168 ) (3 ) (1,323 ) Depreciation (1 ) (43 ) (62 ) (107 ) (40 ) (1 ) (254 ) Accumulated depreciation on deletions — — 2 17 3 1 23 Reclassified under held for sale (refer note 2.10) — — — 4 3 — 7 Translation difference — 2 2 — (1 ) — 3 Accumulated depreciation as of March 31, 2018 (5 ) (417 ) (359 ) (557 ) (203 ) (3 ) (1,544 ) Capital work-in-progress as of March 31, 2018 311 Carrying value as of March 31, 2018 287 830 159 192 82 2 1,863 Capital work-in-progress as of April 1, 2017 303 Carrying value as of April 1, 2017 268 747 165 229 93 2 1,807

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2020
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, 2020: (Dollars in millions) Particulars Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2019 — 419 1 — 420 Reclassified on account of adoption of IFRS 16 92 — — — 92 Additions* — 148 — 7 155 Additions through business combination ( Refer to Note 2.10) — 26 2 — 28 Deletions — (18 ) — — (18 ) Depreciation (1 ) (75 ) (1 ) (1 ) (78 ) Translation difference (8 ) (39 ) — (1 ) (48 ) Balance as of March 31, 2020 83 461 2 5 551 * Net of lease incentives of $16 million related to lease of buildings
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 as of March 31, 2020 (Dollars in millions) Particulars Amount Current lease liabilities 82 Non-current lease liabilities 530 Total 612
Schedule of Movement in Lease Liabilities	The following is the movement in lease liabilities during the year ended March 31, 2020: (Dollars in millions) Particulars Amount Balance as of April 1, 2019 520 Additions 172 Additions through business combination (Refer to note 2.10) 32 Finance cost accrued during the period 24 Deletions (20 ) Payment of lease liabilities (90 ) Translation difference (26 ) Balance as of March 31, 2020 612
Schedule of Contractual Maturities of Lease Liabilities	The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2020 on an undiscounted basis: (Dollars in millions) Particulars Amount Less than one year 105 One to five years 344 More than five years 274 Total 723
Schedule of Movement in Net Investment in Sublease ROU Asset	The following is the movement in the net-investment in sublease of ROU asset during fiscal 2020: (Dollars in millions) Particulars Amount Balance as of April 1, 2019 62 Interest income accrued during the period 2 Lease receipts (6 ) Balance as of March 31, 2020 58
Schedule of Contractual Maturities of Net Investment in Sublease ROU Asset	The table below provides details regarding the contractual maturities of net investment in sublease of ROU asset as of March 31, 2020 on an undiscounted basis: (Dollars in millions) Particulars Amount Less than one year 7 One to five years 29 More than five years 32 Total 68

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2020
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, 2020 March 31, 2019 Carrying value at the beginning 512 339 Goodwill on Wongdoody acquisition (Refer to note 2.10) - 25 Goodwill on Fluido acquisition (Refer to note 2.10) - 32 Goodwill on HIPUS acquisition (Refer to note 2.10) 16 - Goodwill on Stater acquisition (Refer to note 2.10) 57 - Goodwill on Simplus acquisition (Refer to note 2.10) 130 - Goodwill reclassified (to)/from assets held for sale, net of reduction (Refer note no 2.10) - 138 Translation differences (16 ) (22 ) Carrying value at the end 699 512
Summary of Allocation of Goodwill to Operating Segments	The following table presents the allocation of goodwill to operating segments as at March 31, 2020 and March 31, 2019: (Dollars in millions) As of Segments March 31, 2020 March 31, 2019 Financial services 167 108 Retail 66 63 Communication 62 56 Energy, utilities, Resources and Services 117 54 Manufacturing 50 34 462 315 Operating segments without significant goodwill 102 61 Total 564 376
Summary of Key Assumptions Used for the Calculations	The key assumptions used for the calculations are as follows: (in %) As of March 31, 2020 March 31, 2019 Long term growth rate 7-10 8-10 Operating margins 17-20 17-20 Discount rate 11.9 12.5
Summary of Changes In Carrying Amount of Acquired Intangible Assets	Following are the changes in the carrying value of acquired intangible assets for fiscal 2020: (Dollars in millions) Customer related Software related Land use rights related Marketing related Others* Total Gross carrying value as of April 1, 2019 136 64 10 14 12 236 Additions during the period — 13 — — — 13 Acquisition through business combination (Refer note no. 2.10) 116 16 — 18 43 193 Reclassified on account of adoption of IFRS 16 — — (10 ) — — (10 ) Translation differences (4 ) (1 ) — — (1 ) (6 ) Gross carrying value as of March 31, 2020 248 92 — 32 54 426 Accumulated amortization as of April 1, 2019 (81 ) (44 ) (1 ) (6 ) (4 ) (136 ) Amortization expense (21 ) (15 ) — (3 ) (4 ) (43 ) Reclassified on account of adoption of IFRS 16 — — 1 — — 1 Translation differences 2 — — — 1 3 Accumulated amortization as of March 31, 2020 (100 ) (59 ) — (9 ) (7 ) (175 ) Carrying value as of March 31, 2020 148 33 — 23 47 251 Carrying value as of April 1, 2019 55 20 9 8 8 100 Estimated Useful Life (in years) 1-15 3-10 — 5-10 3-5 Estimated Remaining Useful Life (in years) 0-14 0-9 — 1-10 1-5 * Majorly includes intangibles related to Salesforce relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2019: (Dollars in millions) Customer related Software related Land use rights related Marketing related Others* Total Gross carrying value as of April 1, 2018 68 3 11 4 4 90 Additions during the period — 1 — — — 1 Acquisition through business combination (Refer note no. 2.10) 47 — — 5 9 61 Reclassified under assets held for sale (Refer note no. 2.10) 24 60 — 6 — 90 Translation differences (3 ) — (1 ) (1 ) (1 ) (6 ) Gross carrying value as of March 31, 2019 136 64 10 14 12 236 Accumulated amortization as of April 1, 2018 (44 ) (3 ) (1 ) (2 ) (2 ) (52 ) Amortization expense (16 ) (13 ) — (1 ) (2 ) (32 ) Reduction in value (Refer note no. 2.10) (13 ) — — — — (13 ) Reclassified under assets held for sale (Refer note no. 2.10) (9 ) (28 ) — (3 ) — (40 ) Translation differences 1 — — — — 1 Accumulated amortization as of March 31, 2019 (81 ) (44 ) (1 ) (6 ) (4 ) (136 ) Carrying value as of March 31, 2019 55 20 9 8 8 100 Carrying value as of April 1, 2018 24 — 10 2 2 38 Estimated Useful Life (in years) 1-10 3-8 50 5-10 3-5 Estimated Remaining Useful Life (in years) 0-7 1 42 2-8 2-3 * Majorly includes intangibles related to Salesforce relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2018: (Dollars in millions) Customer related Software related Sub- contracting right related Land use rights related Marketing related Others Total Gross carrying value as of April 1, 2017 116 62 3 10 14 10 215 Addition through business combination (refer note no. 2.10) 2 — — — — — 2 Deletion/ retirals (27 ) — (3 ) — (4 ) (5 ) (39 ) Reclassified under assets held for sale (Refer note no. 2.10) (24 ) (60 ) — — (6 ) — (90 ) Translation differences 1 1 — 1 — (1 ) 2 Gross carrying value as of March 31, 2018 68 3 — 11 4 4 90 Accumulated amortization as of April 1, 2017 (59 ) (19 ) (3 ) (1 ) (7 ) (6 ) (95 ) Amortization expense (20 ) (12 ) — — (2 ) (1 ) (35 ) Deletion/ retirals 27 — 3 — 4 5 39 Reclassified under assets held for sale (Refer note no. 2.10) 9 28 — — 3 — 40 Translation differences (1 ) — — — — — (1 ) Accumulated amortization as of March 31, 2018 (44 ) (3 ) — (1 ) (2 ) (2 ) (52 ) Carrying value as of March 31, 2018 24 — — 10 2 2 38 Carrying value as of April 1, 2017 57 43 — 9 7 4 120 Estimated Useful Life (in years) 2-10 — — 50 5 5 Estimated Remaining Useful Life (in years) 1-5 — — 43 3 3

Business combinations and Dis_2

Business combinations and Disposal group held for sale (Tables)	12 Months Ended
	Mar. 31, 2020
Brilliant Basics Holdings Limited
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* — — — Intangible assets – customer relationships — 2 2 Deferred tax liabilities on intangible assets — — — — 2 2 Goodwill 5 Total purchase price 7 * Includes cash and cash equivalents acquired of less than $1 million
Summary of Acquisition Date Fair Value of Each Major Class of Consideration	The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Paid 4 Fair value of contingent consideration 3 Total purchase price 7
WongDoody Holding Company Inc.
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 5 — 5 Intangible assets – customer contracts and relationships — 20 20 Intangible assets – Trade name — 1 1 5 21 26 Goodwill 25 Total purchase price 51 * Includes cash and cash equivalents acquired of $8 million.
Summary of Acquisition Date Fair Value of Each Major Class of Consideration	The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Consideration 38 Fair value of contingent consideration 13 Total purchase price 51
Fluido Oy
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 2 — 2 Intangible assets – customer contracts and relationships — 21 21 Intangible assets – Salesforce Relationships — 8 8 Intangible assets – Brand — 4 4 Deferred tax liabilities on intangible assets — (7 ) (7 ) 2 26 28 Goodwill 32 Total purchase price 60 * Includes cash and cash equivalents acquired of $4 million.
Summary of Acquisition Date Fair Value of Each Major Class of Consideration	The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash consideration 52 Fair value of contingent consideration 8 Total purchase price 60
Infosys Compaz Pte Limited
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net Assets* 13 — 13 Intangible assets – customer contracts and relationships — 6 6 Deferred tax liabilities on intangible assets — (1 ) (1 ) 13 5 18 Less: Non-controlling interests (7 ) Total purchase price 11 * Includes cash and cash equivalents acquired of $9 million.
Summary of Acquisition Date Fair Value of Each Major Class of Consideration	The fair value of each major class of consideration as at the acquisition date is as follows: (Dollars in millions) Component Consideration settled Cash Consideration 8 Fair value of contingent consideration 3 Total purchase price 11
HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates, assumptions and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 6 — 6 Intangible assets - Customer contracts and relationships — 17 17 Deferred tax liabilities on intangible assets — (5 ) (5 ) 6 12 18 Goodwill 16 Less: Non-controlling interest (4 ) Total purchase price 30 * Includes cash and cash equivalents acquired of $26 million
Stater N.V
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 78 — 78 Intangible assets - Customer contracts and relationships — 79 79 Intangible assets - Technology — 16 16 Intangible assets - Brand — 3 3 Deferred tax liabilities on intangible assets — (20 ) (20 ) 78 78 156 Goodwill 57 Less: Non controlling interest (42 ) Total purchase price 171 * Includes cash and cash equivalents acquired of $73 million
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price has been allocated based on management’s estimates and independent appraisal of fair values as follows: (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets * 3 — 3 Intangible assets - Customer contracts and relationships — 20 20 Intangible assets - Salesforce Relationships — 43 43 Intangible assets - Brand — 15 15 Deferred tax liabilities on intangible assets — (20 ) (20 ) 3 58 61 Goodwill 130 Total purchase price 191 * Includes cash and cash equivalents acquired of $1 million
Summary of Acquisition Date Fair Value of Each Major Class of Consideration	The fair value of each major class of consideration as of the acquisition date is as follows: (Dollars in millions) Component Purchase price allocated Cash consideration 180 Fair value of contingent consideration 11 191

Revenue from Operations (Tables

Revenue from Operations (Tables)	12 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Summary of Revenue	Revenues for fiscal 2020, 2019 and 2018 are as follows: (Dollars in millions) Year ended March 31, Particulars 2020 2019 2018 Revenue from software services 12,003 11,184 10,371 Revenue from products and platforms 777 615 568 12,780 11,799 10,939
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top customer and top ten customers: (In %) Year ended March 31, 2020 2019 2018 Revenue from top customer 3.1 3.6 3.4 Revenue from top ten customers 19.2 19.0 19.3 The table below presents disaggregated revenues from contracts with customers by geography and offerings for each of our business segments. 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, 2020 (Dollars in millions) Particulars Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,358 1,298 1,033 908 722 920 537 79 7,855 Europe 842 558 271 592 503 27 267 25 3,085 India 184 7 27 2 12 29 6 66 333 Rest of the world 645 113 356 150 48 5 12 178 1,507 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Revenue by offerings Digital 1,626 867 681 631 489 357 260 97 5,008 Core 2,403 1,109 1,006 1,021 796 624 562 251 7,772 Total 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Year ended March 31, 2019 (Dollars in millions) Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues by Geography* North America 2,290 1,255 796 838 619 844 438 61 7,141 Europe 698 548 271 507 499 15 287 22 2,847 India 172 3 8 — 12 20 2 75 292 Rest of the world 618 129 413 138 33 3 16 169 1,519 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 Revenue by offerings Digital 1,180 673 516 437 347 297 185 50 3,685 Core 2,598 1,262 972 1,046 816 585 558 277 8,114 Total 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 (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 * Geographical revenues are based on the domicile of customer.
Summary of Unbilled Revenue	(Dollars in millions) Particulars As at March 31, 2020 March 31, 2019 Unbilled financial asset (1) 369 303 Unbilled non financial asset (2) 572 474 941 777 (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, 2020
Expense By Nature [Abstract]
Disclosure of Detailed Information About Expenses by Nature Explanatory	(Dollars in millions) Year ended March 31, 2020 2019 2018 Employee benefit costs 7,168 6,468 6,034 Depreciation and amortization charges (Refer to Note 2.7, 2.8 and 2.9) 407 287 289 Travelling costs 382 348 310 Cost of technical sub-contractors 945 860 666 Cost of software packages for own use 146 133 138 Third party items bought for service delivery to clients 235 231 152 Operating lease payments — 83 82 Consultancy and professional charges 187 189 162 Communication costs 74 67 76 Repairs and maintenance 222 188 174 Rates and Taxes 27 27 25 Provision for post-sales client support — — 22 Power and fuel 32 32 32 Commission to non-whole time directors 1 1 1 Branding and marketing expenses 74 69 47 Impairment loss recognized/(reversed) under expected credit loss model 24 35 11 Insurance charges 13 10 9 Contribution towards Corporate Social Responsibility 54 38 24 Short-term leases (Refer to note 2.8) 13 — — Others 52 37 26 Total cost of sales, selling and marketing expenses and administrative expenses 10,056 9,103 8,280

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Abstract]
Summary of Defined Benefit Plans Amount Recognized in Group's Financial Statements	The following tables set out the funded status of the gratuity plans and the amounts recognized in the Group’s financial statements as of March 31, 2020 and March 31, 2019: (Dollars in millions) As of March 31, 2020 March 31, 2019 Change in benefit obligations Benefit obligations at the beginning 195 184 Service cost 25 23 Interest expense 13 12 Remeasurements - Actuarial losses / (gains) (11 ) 5 Benefits paid (20 ) (18 ) Translation differences (17 ) (11 ) Benefit obligations at the end 185 195 Change in plan assets Fair value of plan assets at the beginning 197 187 Interest Income 14 13 Remeasurements – Returns on plan assets excluding amounts included in interest income 2 1 Contributions 27 25 Benefits paid (19 ) (18 ) Translation differences (20 ) (11 ) Fair value of plan assets at the end 201 197 Funded status 16 2 Prepaid gratuity benefit 20 6 Accrued gratuity (4 ) (4 ) The following tables set out the funded status of the defined benefit provident fund plan of Infosys Limited and the amounts recognized in the Company's financial statements as at March 31, 2020: (Dollars in millions) Particulars As at March 31, 2020 Change in benefit obligations Benefit obligations at the beginning 866 Service cost - employer contribution 57 Employee contribution 121 Interest expense 79 Actuarial (gains) / loss 30 Benefits paid (94 ) Translation differences (86 ) Benefit obligations at the end 973 Change in plan assets Fair value of plan assets at the beginning 866 Interest income 79 Remeasurements- Return on plan assets excluding amounts included in interest income (1) (5 ) Contributions (employer and employee) 178 Benefits paid (94 ) Translation differences (84 ) Fair value of plan assets at the end 940 Net liability (refer to note 2.5) (33 ) (1)
Summary of Defined Benefit Plan	Net gratuity cost for fiscal 2020, 2019 and 2018 comprises the following components: (Dollars in millions) Year ended March 31, 2020 2019 2018 Service cost 25 23 23 Net interest on the net defined benefit liability / asset (1 ) (1 ) (1 ) Net gratuity cost 24 22 22 Amount for fiscal 2020, 2019 and 2018 recognized in statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2020 2019 2018 Re-measurements of the net defined benefit liability / asset Actuarial (gains) / losses (11 ) 5 (9 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset (2 ) (1 ) (2 ) Total (13 ) 4 (11 ) (Dollars in millions) Year ended March 31, 2020 2019 2018 (Gain) / loss from change in demographic assumptions — — — (Gain) / loss from change in financial assumptions (8 ) 4 (6 ) (Gain) / loss from change in experience adjustments (3 ) 1 (3 ) (11 ) 5 (9 ) The gratuity 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) Year ended March 31, 2020 2019 2018 Cost of sales 21 20 20 Selling and marketing expenses 2 1 1 Administrative expenses 1 1 1 24 22 22 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, 2020 2019 2018 Cost of sales 30 28 24 Selling and marketing expenses 3 2 2 Administrative expenses 1 1 1 34 31 27 Amount for fiscal 2020 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Particulars Year ended March 31, 2020 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 30 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) 5 35 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, 2020 2019 2018 Cost of sales 80 69 67 Selling and marketing expenses 7 6 5 Administrative expenses 3 3 3 90 78 75 (Dollars in millions) Year ended March 31, 2020 2019 2018 Salaries and bonus (1) 7,020 6,338 5,910 Defined contribution plans 48 44 40 Defined benefit plans 100 86 84 7,168 6,468 6,034 (1) Includes stock compensation expense of $34 million, $29 million and $13 million for fiscal 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, 2020 2019 2018 Cost of sales 6,406 5,780 5,379 Selling and marketing expenses 510 462 425 Administrative expenses 252 226 230 7,168 6,468 6,034
Summary of Weighted-Average Assumptions	The weighted-average assumptions used to determine benefit obligations as of March 31, 2020 and March 31, 2019 are set out below: As of March 31, 2020 March 31, 2019 Discount rate 6.2 % 7.1 % Weighted average rate of increase in compensation levels 6.0 % 8.0 % Weighted average duration of defined benefit obligation 5.9 years 5.9 years The weighted-average assumptions used to determine net periodic benefit cost for fiscal 2020, 2019 and 2018 are set out below: Year ended March 31, 2020 2019 2018 Discount rate for the year 7.1 % 7.5 % 6.9 % Weighted average rate of increase in compensation levels 8.0 % 8.0 % 8.0 % Discount rate 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. 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 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. Assumptions used in determining the present value obligation of the interest rate guarantee under the Deterministic Approach: As of March 31, 2020 March 31, 2019 Government of India (GOI) bond yield (1) 6.2 % 7.1 % Expected rate of return on plan assets 8.0 % 9.2 % Remaining term to maturity of portfolio 6 years 5.47 years Expected guaranteed interest rate First year 8.50 % 8.65 % Thereafter 8.50 % 8.60 % (1)
Summary of Sensitivity of Significant Assumptions Used for Valuation of Defined Benefit Obligation	Sensitivity of significant assumptions used for valuation of defined benefit obligation: (Dollars in millions) Impact from one percentage point increase / decrease in As at March 31, 2020 Discount rate 9 Weighted average rate of increase in compensation levels 8
Summary of Maturity Profile of Defined Benefit Obligation	Maturity profile of defined benefit obligation: (Dollars in millions) Within 1 year 28 1 - 2 year 29 2 - 3 year 29 3 - 4 year 30 4 - 5 year 20 5 - 10 years 156
Summary of Various Categories of Plan Assets	The breakup of the plan assets into various categories as at March 31, 2020 is as follows: As of March 31, 2020 March 31, 2019 Central and State Government bonds 49 % 49 % Public sector undertakings and Private sector bonds 48 % 49 % Others 3 % 2 % The asset allocation for plan assets is determined based on investment criteria prescribed under the relevant regulations.

Equity (Tables)

Equity (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Equity [Abstract]
Summary of Dividend Payout	The following table provides details of per share dividend recognized during fiscal 2020, 2019 and 2018: Fiscal 2020 Fiscal 2019 (2) Fiscal 2018 (2) Dividend per Equity Share (₹) Interim dividend (3) 8.00 7.00 6.50 Final dividend (4) 10.50 10.25 7.38 Special dividend (5) — 9.00 — Dividend per Equity Share/ADS ($) (1) Interim dividend (3) 0.11 0.10 0.10 Final dividend (4) 0.15 0.16 0.12 Special dividend (5) — 0.14 — (1) (2) Adjusted for September 2018 bonus share issue, wherever applicable. (3) (4) Represents final dividend for the preceding fiscal year (5) Represents special dividend of ₹5/- per share (approximately $0.08 per share) declared in fiscal 2018 and special dividend of ₹4/- per equity share (approximately $0.06 per share) declared in fiscal 2019.

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	Mar. 31, 2019
Expense By Nature [Abstract]
Summary of Other Income	Other income consists of the following: (Dollars in millions) Year ended March 31, 2020 2019 2018 Interest income on financial assets carried at amortized cost 181 201 260 Interest income on financial assets fair valued through other comprehensive income 46 92 106 Dividend income on investments carried at fair value through profit or loss — — 1 Gain / (loss) on investments carried at fair value through profit or loss 26 24 39 Gain / (loss) on investments carried at fair value through other comprehensive income 6 — — Interest income on income tax refund 37 7 41 Exchange gains / (losses) on forward and options contracts (66 ) 27 — Exchange gains / (losses) on translation of other assets and liabilities 139 18 36 Others 26 42 30 395 411 513

Employees' Stock Option Plans_2

Employees' Stock Option Plans (ESOP) (Tables)	12 Months Ended
	Mar. 31, 2020
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 2020, 2019 and 2018 under the 2015 Plan and 2019 Plan: Particulars Fiscal 2020 Fiscal 2019 Fiscal 2018 2015 Plan RSU and ESOP - Equity settled KMPs* 506,526 696,480 2,199,146 Employees other than KMPs 3,347,650 3,644,220 3,345,220 3,854,176 4,340,700 5,544,366 RSU and ESOP - Incentive units- cash settled KMPs* 180,400 — — Other employees 475,740 74,090 100,080 656,140 74,090 100,080 2019 Plan RSU - Equity settled KMPs 352,793 — — Employees other than KMPs 1,738,500 — — 2,091,293 — — Total grants 6,601,609 4,414,790 5,644,446 Information in the table above is adjusted for September 2018 bonus issue, wherever applicable. * Upon Dr. Vishal Sikka's (Ex-CEO) resignation from the roles of the company, the unvested RSUs and ESOPs have been forfeited 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, 2020 2019 2018 Granted to: KMP (1) 8 5 (2 ) Employees other than KMP 26 24 15 Total 34 29 13 Cash settled stock compensation expense included in the above 1 1 1 (1) Included a reversal of stock compensation cost of $5 million for fiscal 2018, towards forfeiture of stock incentives granted to Dr. Vishal Sikka (ex-CEO) upon his resignation.
Restricted Stock Units (RSUs)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Summary of Fair Value estimated on Date of Grant	The fair value of each equity settled award is estimated on the date of grant using the following assumptions: For options granted in Fiscal 2020- Equity Shares-RSU Fiscal 2020- ADS- RSU Weighted average share price (₹) / ($- ADS) 728 10.52 Exercise price (₹)/ ($- ADS) 5.00 0.07 Expected volatility (%) 22-30 22-26 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 6-7 1-3 Weighted average fair value as on grant date (₹) / ($- ADS) 607 7.84 For options granted in Fiscal 2019- Equity Shares-RSU Fiscal 2019- ADS- RSU Weighted average share price (₹) / ($- ADS)* 696 10.77 Exercise price (₹)/ ($- ADS)* 3.31 0.06 Expected volatility (%) 21-25 22-26 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2.65 2.65 Risk-free interest rate (%) 7-8 2-3 Weighted average fair value as on grant date (₹) / ($- ADS)* 648 10.03 * Adjusted for September 2018 bonus issue For options granted in Fiscal 2018- Equity Shares-RSU Fiscal 2018- Equity shares ESOP Fiscal 2018- ADS-RSU Fiscal 2018- ADS- ESOP Weighted average share price (₹) / ($- ADS)* 572 461 8.31 7.32 Exercise price (₹)/ ($- ADS)* 2.50 459 0.04 7.33 Expected volatility (%) 20-25 25-28 21-26 25-31 Expected life of the option (years) 1 - 4 3 - 7 1 - 4 3 - 7 Expected dividends (%) 2.78 2.78 2.74 2.74 Risk-free interest rate (%) 6 - 7 6 - 7 1 - 2 1 - 2 Weighted average fair value as on grant date (₹) / ($- ADS)* 533 127 7.74 1.47 * Adjusted for September 2018 bonus issue
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 2020 is set out below: Year ended March 31, 2020 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 9,181,198 0.05 Granted 3,854,176 0.07 Exercised 2,561,218 0.04 Modification to cash settled awards 1,061,820 — Forfeited and expired 631,438 0.05 Outstanding at the end 8,780,898 0.05 Exercisable at the end 392,185 0.03 2015 Plan-ESOP Outstanding at the beginning 1,623,176 7.46 Granted — — Exercised 104,796 7.26 Modification to cash settled awards 351,550 — Forfeited and expired 66,500 7.43 Outstanding at the end 1,100,330 7.13 Exercisable at the end 780,358 7.17 2019 Plan: RSU Outstanding at the beginning — — Granted 2,091,293 0.07 Exercised — — Forfeited and expired — — Outstanding at the end 2,091,293 0.07 Exercisable at the end — — The activity in the 2015 Plan for equity-settled share based payment transaction during fiscal 2019 is set out below: Year ended March 31, 2019 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 7,500,818 0.04 Granted 4,340,700 0.05 Exercised 1,864,510 0.04 Forfeited and expired 795,810 0.04 Outstanding at the end 9,181,198 0.05 Exercisable at the end 235,256 0.04 2015 Plan-ESOP Outstanding at the beginning 1,933,826 7.62 Granted — — Exercised 117,350 7.35 Forfeited and expired 193,300 7.43 Outstanding at the end 1,623,176 7.46 Exercisable at the end 698,500 7.46 Information in the above table is adjusted for September 2018 bonus issue. The activity in the 2015 Plan for equity-settled share based payment transaction during fiscal 2018 is set out below: Year ended March 31, 2018 Shares arising out of options Weighted average exercise price($) 2015 Plan -RSU Outstanding at the beginning 5,922,746 0.04 Granted 4,561,216 0.04 Forfeited and expired 1,296,434 0.04 Exercised 1,686,710 0.04 Outstanding at the end 7,500,818 0.04 Exercisable at the end 48,410 0.04 2015 Plan-ESOP Outstanding at the beginning 2,395,300 7.63 Granted 983,150 7.31 Forfeited and expired 104,824 7.63 Exercised 1,339,800 7.42 Outstanding at the end 1,933,826 7.62 Exercisable at the end 393,824 7.63 Information in the above table is adjusted for September 2018 bonus issue.
Schedule of Equity Settled RSUs and ESOPs Outstanding	The following table summarizes information about equity settled RSUs and ESOPs outstanding as of March 31, 2020: 2019 plan - Options outstanding 2015 plan - Options outstanding Range of exercise prices per share ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.07 (RSU) 2,091,293 1.76 0.07 8,780,898 1.59 0.05 6 - 8 (ESOP) — — — 1,100,330 3.48 7.13 2,091,293 1.76 0.07 9,881,228 1.80 0.84 The following table summarizes information about equity settled RSUs and ESOPs (under the 2015 Plan) outstanding as at March 31, 2019: 2015 Plan - Options outstanding Range of exercise prices per share ($) No. of shares arising out of options Weighted average remaining contractual life Weighted average exercise price ($) 0 - 0.04 (RSU) 9,181,198 1.70 0.05 6 - 8 (ESOP) 1,623,176 5.04 7.46 10,804,374 2.20 1.16

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2020
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, 2020 2019 2018 Current taxes Domestic taxes 628 600 721 Foreign taxes 186 217 (12 ) 814 817 709 Deferred taxes Domestic taxes (43 ) 3 (80 ) Foreign taxes (14 ) (17 ) 28 (57 ) (14 ) (52 ) Income tax expense 757 803 657
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, 2020 2019 2018 Profit before income taxes 3,095 3,003 3,143 Enacted tax rates in India 34.94 % 34.94 % 34.61 % Computed expected tax expense 1,083 1,049 1,088 Tax effect due to non-taxable income for Indian tax purposes (383 ) (386 ) (321 ) Overseas taxes 103 102 109 Tax provision (reversals) (52 ) (25 ) (253 ) Effect of differential overseas tax rates (11 ) — 8 Effect of exempt non-operating income (6 ) (8 ) (10 ) Effect of unrecognized deferred tax assets 7 13 29 Effect of non-deductible expenses 17 50 9 Branch profit tax (net of credits) (5 ) 4 (32 ) Subsidiary dividend distribution tax — — 27 Others 4 4 3 Income tax expense 757 803 657
Summary of Expiration of Unused Tax Losses	The following table provides details of expiration of unused tax losses for fiscal 2020: (Dollars in millions) Year 2021 11 2022 19 2023 28 2024 23 2025 16 Thereafter 325 Total 422 The following table provides details of expiration of unused tax losses for fiscal 2019: (Dollars in millions) Year 2020 25 2021 11 2022 20 2023 29 2024 27 Thereafter 267 Total 379
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, 2020 and March 31, 2019: (Dollars in millions) As of March 31, 2020 March 31, 2019 Income tax assets 712 975 Current income tax liabilities (197 ) (227 ) Net current income tax assets / (liabilities) at the end 515 748 The gross movement in the current income tax asset / (liability) for fiscal 2020, 2019 and 2018 is as follows: (Dollars in millions) Year ended March 31, 2019 2019 2018 Net current income tax asset / (liability) at the beginning 748 617 282 Translation differences (51 ) (34 ) (8 ) Income tax paid 639 975 1,059 Current income tax expense (814 ) (817 ) (709 ) Income tax on other comprehensive income (3 ) 1 (2 ) Reclassified under assets held for sale (refer note no 2.10) — 3 (5 ) Reclassified from held for sale (Refer note 2.10) — 2 — Income tax benefit arising on exercise of stock options 1 1 — Tax impact on buyback expenses 1 1 — Additions through business combination (6 ) (1 ) — Net current income tax asset / (liability) at the end 515 748 617
Summary of Movement in Gross Deferred Income Tax Assets and Liabilities	The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2020 is as follows: (Dollars in millions) Carrying value as of April 1, 2019 Changes through profit and loss Addition through business combination Changes through OCI Reclassification Impact on account of IFRS 16 adoption Translation difference Carrying value as of March 31, 2020 Deferred income tax assets / (liabilities) Property, plant and equipment 38 (3 ) — — — — (3 ) 32 Lease liabilities — 10 — — 8 1 (1 ) 18 Accrued compensation to employees 4 3 — — — — — 7 Trade receivables 26 3 — — — — (3 ) 26 Compensated absences 57 5 — — — — (5 ) 57 Post sales client support 15 1 — — — — (1 ) 15 Credits related to branch profits 49 1 — — — — — 50 Derivative financial instruments (15 ) 35 — 2 — — (1 ) 21 Intangibles 2 — — — — — 1 3 Intangibles arising on business combinations (19 ) 6 (45 ) — — — 2 (56 ) Branch profit tax (78 ) 4 — — — — 1 (73 ) Others 22 (8 ) 1 (1 ) (8 ) — (3 ) 3 Total Deferred income tax assets / (liabilities) 101 57 (44 ) 1 — 1 (13 ) 103 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2019 is as follows: (Dollars in millions) Carrying value as of April 1, 2018 Changes through profit and loss Addition through business combination Changes through OCI Reclassified from Held for Sale Translation difference Carrying value as of March 31, 2019 Deferred income tax assets / (liabilities) Property, plant and equipment 33 7 — — — (2 ) 38 Accrued compensation to employees 2 2 — — — — 4 Trade receivables 22 5 — — — (1 ) 26 Compensated absences 56 4 — — — (3 ) 57 Post sales client support 15 1 — — — (1 ) 15 Credits related to branch profits 52 (3 ) — — — — 49 Derivative financial instruments 2 (16 ) — (1 ) — — (15 ) Intangibles 1 1 — — — — 2 Intangibles arising on business combinations (6 ) 9 (8 ) — (12 ) (2 ) (19 ) Branch profit tax (77 ) (1 ) — — — — (78 ) Others 14 5 (1 ) 1 4 (1 ) 22 Total Deferred income tax assets / (liabilities) 114 14 (9 ) — (8 ) (10 ) 101 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2018 is as follows: (Dollars in millions) Carrying value as of April 1, 2017 Changes through profit and loss Changes through OCI Reclassified as Held for Sale Translation difference Carrying value as of March 31, 2018 Deferred income tax assets / (liabilities) Property, plant and equipment 21 12 — — — 33 Computer software 6 (6 ) — — — — Accrued compensation to employees 9 (8 ) — — 1 2 Trade receivables 21 1 — — — 22 Compensated absences 58 — — — (2 ) 56 Post sales client support 15 — — — — 15 Credits related to branch profits — 53 — — (1 ) 52 Derivative financial instruments (11 ) 13 — — — 2 Intangibles 3 (3 ) — — 1 1 Intangibles arising on business combinations (32 ) 13 — 13 — (6 ) Branch profit tax (50 ) (25 ) — — (2 ) (77 ) Others 11 2 2 (5 ) 4 14 Total Deferred income tax assets / (liabilities) 51 52 2 8 1 114 The tax effects of significant temporary differences that resulted in deferred income tax assets and liability is as follows: (Dollars in millions) As of March 31, 2020 March 31, 2019 Deferred income tax assets after set off 231 199 Deferred income tax liabilities after set off (128 ) (98 )

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, 2020
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, 2020 2019 2018 Basic earnings per equity share - weighted average number of equity shares outstanding (1)(2) 4,257,754,522 4,347,130,157 4,510,664,644 Effect of dilutive common equivalent shares - share options outstanding 7,389,706 6,290,615 4,483,096 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,265,144,228 4,353,420,772 4,515,147,740 (1) excludes treasury shares (2) adjusted for bonus shares, wherever applicable Refer to Note 2.15

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Summary of Related Party Transactions	List of subsidiaries: Holding as of Particulars Country March 31, 2020 March 31, 2019 Infosys Technologies (China) Co. Limited (Infosys China) China 100.00 % 100.00 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) Mexico 100.00 % 100.00 % Infosys Technologies (Sweden) AB. (Infosys Sweden) Sweden 100.00 % 100.00 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) China 100.00 % 100.00 % Infosys Tecnologia DO Brasil LTDA. (Infosys Brasil) (25) Brazil — 100.00 % Infosys Nova Holdings LLC. (Infosys Nova) U.S. 100.00 % 100.00 % EdgeVerve Systems Limited (EdgeVerve) India 100.00 % 100.00 % Infosys Austria GmbH (1) Austria 100.00 % 100.00 % Skava Systems Pvt. Ltd. (Skava Systems) India 100.00 % 100.00 % Kallidus Inc. (Kallidus) U.S. 100.00 % 100.00 % Infosys Chile SpA Chile 100.00 % 100.00 % Infosys Arabia Limited (2) Saudi Arabia 70.00 % 70.00 % Infosys Consulting Ltda. (1) Brazil 100.00 % 99.99 % Infosys CIS LLC (1)(18)(26) Russia — — Infosys Luxembourg S.a.r.l (1)(13) Luxembourg 100.00 % 100.00 % Infosys Americas Inc. (Infosys Americas) U.S. 100.00 % 100.00 % Infosys Technologies (Australia) Pty. Limited (Infosys Australia) (3) Australia — 100.00 % Infosys Public Services, Inc. USA (Infosys Public Services) U.S. 100.00 % 100.00 % Infosys Canada Public Services Inc (19) Canada — — Infosys BPM Limited India 99.99 % 99.98 % Infosys (Czech Republic) Limited s.r.o. (4) Czech Republic 99.99 % 99.98 % Infosys Poland, Sp z.o.o (4) Poland 99.99 % 99.98 % Infosys McCamish Systems LLC (4) U.S. 99.99 % 99.98 % Portland Group Pty Ltd (4) Australia 99.99 % 99.98 % Infosys BPO Americas LLC. (4) U.S. 99.99 % 99.98 % Infosys Consulting Holding AG (Infosys Lodestone) Switzerland 100.00 % 100.00 % Lodestone Management Consultants Inc. (5)(11) U.S. — — Infosys Management Consulting Pty Limited (5) Australia 100.00 % 100.00 % Infosys Consulting AG (5) Switzerland 100.00 % 100.00 % Infosys Consulting GmbH (5) Germany 100.00 % 100.00 % Infosys Consulting S.R.L. (1) Romania 100.00 % 100.00 % Infosys Consulting SAS (5) France 100.00 % 100.00 % Infosys Consulting s.r.o. (5) Czech Republic 100.00 % 100.00 % Infosys Consulting (Shanghai) Co., Ltd.(formerly Lodestone Management Consultants Co., Ltd) (5) China 100.00 % 100.00 % Infy Consulting Company Ltd (5) U.K. 100.00 % 100.00 % Infy Consulting B.V. (5) The Netherlands 100.00 % 100.00 % Infosys Consulting Sp. z.o.o (32) Poland 99.99 % 100.00 % Lodestone Management Consultants Portugal, Unipessoal, Lda. (5) Portugal 100.00 % 100.00 % Infosys Consulting S.R.L. (5) Argentina 100.00 % 100.00 % Infosys Consulting (Belgium) NV (formerly Lodestone Management Consultants (Belgium) S.A.) (6) Belgium 99.90 % 99.90 % Panaya Inc. (Panaya) U.S. 100.00 % 100.00 % Panaya Ltd. (7) Israel 100.00 % 100.00 % Panaya GmbH (7) Germany 100.00 % 100.00 % Panaya Japan Co. Ltd (7)(31) Japan — 100.00 % Brilliant Basics Holdings Limited (Brilliant Basics) U.K. 100.00 % 100.00 % Brilliant Basics Limited (8) U.K. 100.00 % 100.00 % Brilliant Basics (MENA) DMCC (8)(26) Dubai 100.00 % 100.00 % Infosys Consulting Pte Limited (Infosys Singapore) (1) Singapore 100.00 % 100.00 % Infosys Middle East FZ LLC (9) Dubai 100.00 % 100.00 % Fluido Oy (9)(14) Finland 100.00 % 100.00 % Fluido Sweden AB (Extero) (15) Sweden 100.00 % 100.00 % Fluido Norway A/S (15) Norway 100.00 % 100.00 % Fluido Denmark A/S (15) Denmark 100.00 % 100.00 % Fluido Slovakia s.r.o (15) Slovakia 100.00 % 100.00 % Fluido Newco AB (15) Sweden 100.00 % 100.00 % Infosys Compaz Pte. Ltd (formerly Trusted Source Pte. Ltd) (16) Singapore 60.00 % 60.00 % Infosys South Africa (Pty) Ltd (9)(17) South Africa 100.00 % — WongDoody Holding Company Inc. (WongDoody) (10) U.S. 100.00 % 100.00 % WDW Communications, Inc (12) U.S. 100.00 % 100.00 % WongDoody, Inc (12) U.S. 100.00 % 100.00 % HIPUS Co. Ltd. (formerly Hitachi Procurement Service Co. Ltd) (20) Japan 81.00 % — Stater N.V. (21) The Netherlands 75.00 % — Stater Nederland B.V. (22) The Netherlands 75.00 % — Stater Duitsland B.V. (22) The Netherlands 75.00 % — Stater XXL B.V. (22) The Netherlands 75.00 % — HypoCasso B.V. (22) The Netherlands 75.00 % — Stater Participations B.V. (22) The Netherlands 75.00 % — Stater Deutschland Verwaltungs-GmbH (23) Germany 75.00 % — Stater Deutschland GmbH & Co. KG (23) Germany 75.00 % — Stater Belgium N.V./S.A. (24) Belgium 53.99 % — Outbox Systems Inc. dba Simplus (US) (27) U.S. 100.00 % — Simplus North America Inc. (28) Canada 100.00 % — Simplus ANZ Pty Ltd. (28) Australia 100.00 % — Simplus Australia Pty Ltd (30) Australia 100.00 % — Sqware Peg Digital Pty Ltd (30) Australia 100.00 % — Simplus Philippines, Inc. (28) Philippines 100.00 % — Simplus Europe, Ltd. (28) U.K. 100.00 % — Simplus U.K., Ltd. (29) U.K. 100.00 % — Simplus Ireland, Ltd. (29) Ireland 100.00 % — (1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited ( 3 ) Liquidated effective November 17, 2019 ( 4 ) Wholly owned subsidiary of Infosys BPM ( 5 ) ( 6 ) ( 7 ) Wholly owned subsidiary of Panaya Inc. ( 8 ) ( 9 ) ( 10 ) ( 11 ) ( 12 ) ( 13 ) ( 14 ) On October 11, 2018, Infosys Consulting Pte. Ltd, acquired 100% of the voting interests in Fluido Oy and its subsidiaries (1 5) ( 16) ( 17 ) ( 18 ) ( 19 ) ( 20 ) ( 21 ) ( 22 ) ( 23 ) ( 24 ) Majority owned and controlled subsidiaries of Stater Participations B.V. ( 25 ) (26) Under Liquidation (27) On March 13, 2020, Infosys Nova Holdings LLC, acquired 100% of the voting interests in Outbox Systems Inc. dba Simplus (US) (28) (29) Wholly-owned subsidiary of Simplus Europe, Ltd. (30) Wholly-owned subsidiary of Simplus ANZ Pty Ltd. (31) Liquidated effective October 31, 2019 (32) On February 20, 2020, Infosys Poland, Sp z.o.o, a wholly owned subsidiary of Infosys BPM acquired 100% of the voting interests in Infosys Consulting Sp. z.o.o, a wholly owned subsidiary of Infosys Consulting Holding AG (formerly Lodestone Holding AG) 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 Expanded Stock Ownership Trust* India Controlled Trust Infosys Science Foundation India Controlled Trust * Registered on May 15, 2019
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) Particulars Year ended March 31, 2020 2019 2018 Salaries and other employee benefits to whole-time directors and executive officers (1)(2)(3) 17 14 8 Commission and other benefits to non-executive / independent directors 1 1 2 Total 18 15 10 (1) ( 2 ) (3) Does not include post-employment benefit 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, 2020
Disclosure Of Operating Segments [Abstract]
Schedule of Segmented Information	2.21.1 Business segments (Dollars in millions) Year ended March 31, 2020 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 4,029 1,976 1,687 1,652 1,285 981 822 348 12,780 Identifiable operating expenses 2,109 984 998 860 703 581 452 209 6,896 Allocated expenses 893 399 348 340 293 175 168 130 2,746 Segment profit 1,027 593 341 452 289 225 202 9 3,138 Unallocable expenses* 414 Operating profit 2,724 Other income, net (refer note no. 2.16) 395 Finance cost (Refer Note 2.8) (24 ) Profit before Income taxes 3,095 Income tax expense 757 Net profit 2,338 Depreciation and amortization 407 Non-cash expenses other than depreciation and amortization 7 * Unallocable expenses for the year ended March 31, 2020 includes amortization on ROU assets consequent to adoption of IFRS- 16 - Leases effective April 1, 2019 (Dollars in millions) Year ended March 31, 2019 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 3,778 1,935 1,488 1,483 1,163 882 743 327 11,799 Identifiable operating expenses 2,021 974 816 808 644 506 394 202 6,365 Allocated expenses 775 385 312 312 255 154 147 109 2,449 Segment profit 982 576 360 363 264 222 202 16 2,985 Unallocable expenses 289 Operating profit 2,696 Other income, net (refer note no. 2.16) 411 Reduction in the fair value of Disposal Group held for sale (Refer Note 2.10) (39 ) Adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale" (Refer Note 2.10) (65 ) Profit before Income taxes 3,003 Income tax expense 803 Net profit 2,200 Depreciation and amortization 287 Non-cash expenses other than depreciation and amortization 107 (Dollars in millions) Year ended March 31, 2018 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) Others (5) Total Revenues 3,594 1,760 1,378 1,287 1,035 796 729 360 10,939 Identifiable operating expenses 1,876 878 702 652 602 431 378 208 5,727 Allocated expenses 731 371 269 261 235 140 135 122 2,264 Segment profit 987 511 407 374 198 225 216 30 2,948 Unallocable expenses 289 Operating profit 2,659 Other income, net (refer note no. 2.16) 513 Reduction in the fair value of Disposal Group held for sale (Refer Note 2.10) (18 ) Share in associate's profit / (loss) including impairment (11 ) Profit before Income taxes 3,143 Income tax expense 657 Net profit 2,486 Depreciation and amortization 289 Non-cash expenses other than depreciation and amortization 29 (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, 2020
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, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Cash And Cash Equivalents [Abstract]
Cash and bank deposits	$ 1,624	$ 2,052
Deposits with financial institutions	841	777
Cash and cash equivalents	$ 2,465	$ 2,829	$ 3,049	$ 3,489

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Cash And Cash Equivalents [Abstract]
Restricted cash and bank balances	$ 52	$ 52	$ 82

Investments - Schedule of Carry

Investments - Schedule of Carrying Value of Investments (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	$ 615	$ 958
Carrying value of investments, Non-Current	547	670
Total Investments	1,162	1,628
Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	244	277
Fair Value Through Profit or Loss [Member]
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	351	329
Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	567	1,022
Cost | Quoted Debt Securities | Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current		3
Carrying value of investments, Non-Current	244	274
Fair Value
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	1,202	1,658
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	123	267
Carrying value of investments, Non-Current	281	310
Fair Value | Liquid Mutual Funds | Fair Value Through Profit or Loss [Member]
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	278	258
Fair Value | Unquoted Preference Securities | Fair Value Through Profit or Loss [Member]
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	1	3
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		72
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	149	358
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	14	15
Fair Value | Fixed Maturity Plan Securities | Fair Value Through Profit or Loss [Member]
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	65
Carrying value of investments, Non-Current		66
Fair Value | Others | Fair Value Through Profit or Loss [Member]
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	$ 7	$ 2

Investments - Schedule of Car_2

Investments - Schedule of Carrying Value of Investments (Parentheticals) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]
Uncalled capital commitments outstanding	$ 8	$ 12

Investments - Schedule of Amoun

Investments - Schedule of Amounts Recorded in Other Comprehensive Income (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		$ 6
Other comprehensive income, Net	[1]	3
Quoted Debt Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		4	$ 1	$ (2)
Other comprehensive income, Net		4	1	(2)
Certificates of Deposit
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		(1)	(1)	3
Other comprehensive income, Tax				(1)
Other comprehensive income, Net		(1)	(1)	2
Unquoted Equity and Preference Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		(4)	9	1
Other comprehensive income, Tax		(1)	1
Other comprehensive income, Net		$ (5)	$ 10	$ 1
[1]	net of taxes

Investments - Schedule of Metho

Investments - Schedule of Method of Fair Valuation (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 1,162	$ 1,628
Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	1,202	1,658
Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	567	1,022
Fair Value Through Profit or Loss [Member]
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 351	329
Liquid Mutual Funds
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price
Liquid Mutual Funds | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 278	258
Fixed Maturity Plan Securities
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Market observable inputs
Fixed Maturity Plan Securities | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 65	66
Quoted Debt Securities- Carried at Amortized Cost
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and market observable inputs
Quoted Debt Securities- Carried at Amortized Cost | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 284	307
Quoted Debt Securities Carried At F V O C I
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and market observable inputs
Quoted Debt Securities Carried At F V O C I | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 404	577
Commercial Paper
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Market observable inputs
Commercial Paper | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value		72
Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Market observable inputs
Certificates of Deposit | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 149	358
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	$ 14	15
Unquoted Equity and Preference Securities | Fair Value Through Profit or Loss [Member]
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 Profit or Loss [Member] | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 1	3
Others
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Discounted cash flows method, Market multiples method, Option pricing model
Others | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 7	$ 2

Financial Instruments - Schedul

Financial Instruments - Schedule of Carrying Value and Fair Value of Financial Instruments by Categories (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	$ 5,997	$ 6,082
Financial assets at fair value through profit or loss mandatory	358	372
Financial assets at fair value through OCI equity instruments designated upon initial recognition	14	15
Financial assets at fair value through OCI mandatory	554	1,012
Financial assets total carrying value	6,923	7,481
Financial assets total fair value	6,952	7,499
Financial liabilities amortised cost	2,043	1,502
Financial liabilities at fair value through profit or loss mandatory	189	29
Financial liabilities at fair value through OCI mandatory	3
Financial liabilities total carrying value	2,235	1,531
Financial liabilities total fair value	2,235	1,531
Trade Payables
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	377	239
Financial liabilities total carrying value	377	239
Financial liabilities total fair value	377	239
Lease liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	612
Financial liabilities total carrying value	612
Financial liabilities total fair value	612
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	62	2
Financial liabilities at fair value through OCI mandatory	3
Financial liabilities total carrying value	65	2
Financial liabilities total fair value	65	2
Financial Liability Under Option Arrangements
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	82
Financial liabilities total carrying value	82
Financial liabilities total fair value	82
Other Liabilities Including Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	1,054	1,263
Financial liabilities at fair value through profit or loss mandatory	45	27
Financial liabilities total carrying value	1,099	1,290
Financial liabilities total fair value	1,099	1,290
Cash and Cash Equivalents
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	2,465	2,829
Financial assets total carrying value	2,465	2,829
Financial assets total fair value	2,465	2,829
Liquid Mutual Funds | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	278	258
Financial assets total carrying value	278	258
Financial assets total fair value	278	258
Fixed Maturity Plan Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	65	66
Fixed Maturity Plan Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	65	66
Financial assets total carrying value	65	66
Financial assets total fair value	65	66
Quoted Debt Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	244	277
Financial assets at fair value through OCI mandatory	404	577
Financial assets total carrying value	648	854
Financial assets total fair value	688	884
Certificates of Deposit
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	149	358
Certificates of Deposit | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI mandatory	149	358
Financial assets total carrying value	149	358
Financial assets total fair value	149	358
Unquoted Equity and Preference Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	15	18
Unquoted Equity and Preference Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	1	3
Financial assets at fair value through OCI equity instruments designated upon initial recognition	14	15
Financial assets total carrying value	15	18
Financial assets total fair value	15	18
Unquoted Investments Others
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	7	2
Unquoted Investments Others | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	7	2
Financial assets total carrying value	7	2
Financial assets total fair value	7	2
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	2,443	2,144
Financial assets total carrying value	2,443	2,144
Financial assets total fair value	2,443	2,144
Unbilled Revenue
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	369	303
Financial assets total carrying value	369	303
Financial assets total fair value	369	303
Prepayments and Other Assets
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	476	529
Financial assets total carrying value	476	529
Financial assets total fair value	465	517
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	7	43
Financial assets at fair value through OCI mandatory	1	5
Financial assets total carrying value	8	48
Financial assets total fair value	$ 8	48
Commercial Paper
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value		72
Commercial Paper | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI mandatory		72
Financial assets total carrying value		72
Financial assets total fair value		$ 72

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, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Interest accrued on quoted debt securities carried at amortized cost	$ 11	$ 12

Financial Instruments - Sched_3

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 6,952	$ 7,499
Financial liabilities	2,235	1,531
Liability towards contingent consideration (Refer note 2.5)	45	27
Liquid Mutual Fund
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	278	258
Fixed Maturity Plan Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	65	66
Fixed Maturity Plan Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	65	66
Quoted Debt Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	688	884
Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	149	358
Certificates of Deposit | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	149	358
Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	15	18
Unquoted Equity and Preference Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	15	18
Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	7	2
Unquoted Investments Others | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	7	2
Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	8	48
Financial liabilities	65	2
Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	82
Commercial Paper
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		72
Commercial Paper | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		72
Level 1 | Liquid Mutual Fund
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	278	258
Level 1 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	618	630
Level 2 | Fixed Maturity Plan Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	65	66
Level 2 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	70	254
Level 2 | Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	149	358
Level 2 | Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	8	48
Financial liabilities	65	2
Level 2 | Commercial Paper
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets		72
Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liability towards contingent consideration (Refer note 2.5)	45	27
Level 3 | Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	15	18
Level 3 | Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	7	$ 2
Level 3 | Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	$ 82

Financial Instruments - Sched_4

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities (Parenthetical) (Details) - Discount Rate, Measurement Input	Mar. 31, 2020	Mar. 31, 2019
Bottom of Range
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	8.00%
Bottom of Range | Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate		9.00%
Top of Range
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	14.00%
Top of Range | Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate		16.00%

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure Of Financial Instruments [Line Items]
Debt securities, transferred from Level 1 to Level 2 of fair value hierarchy	$ 7,000,000	$ 108,000,000
Debt securities, transferred from Level 2 to Level 1 of fair value hierarchy	$ 87,000,000	$ 49,000,000
Description of reasons for transfers out of level 1 in to level 2 of fair value hierarchy assets	During fiscal 2020, quoted debt securities of $7 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs and quoted debt securities of $87 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price.	During fiscal 2019, quoted debt securities of $108 million were transferred from Level 1 to Level 2 of fair value hierarchy, since these were valued based on market observable inputs and quoted debt securities of $49 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price.
Percentage point change in unobservable inputs used in fair valuation of Level 3 assets and liabilities that does not have significant impact	1.00%	1.00%
Exchange rate differences, percentage effect on incremental operating margins	0.45%	0.47%	0.50%
Derivative maturity description	12 months	12 months
Maximum exposure to credit risk from trade receivables	$ 2,443,000,000	$ 2,144,000,000
Unbilled revenue	$ 941,000,000	777,000,000
Percentage of Single Customer Contributing more than 10% of Outstanding Trade receivables and Unbilled Revenues	0.00%
Impairment loss under expected credit loss model	$ 23,000,000	$ 34,000,000	$ 5,000,000
Days Sales Outstanding- DSO	69 days	66 days
Outstanding bank borrowings	$ 0
Working capital	4,455,000,000	$ 4,951,000,000
Cash and cash equivalents	2,465,000,000	2,829,000,000	3,049,000,000	$ 3,489,000,000
Current investments	615,000,000	958,000,000
Outstanding employee benefit obligations	247,000,000	240,000,000
Liquidity Risk	0	0
Derivatives Not Designated As Cash Flow Hedges
Disclosure Of Financial Instruments [Line Items]
Net gain (loss) recognized on derivative financial instruments	$ (57,000,000)	$ 35,000,000
Derivatives Not Designated As Cash Flow Hedges | Top of Range
Disclosure Of Financial Instruments [Line Items]
Net gain (loss) recognized on derivative financial instruments			$ 1,000,000

Financial Instruments - Summary

Financial Instruments - Summary of Income from Financial Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Expense Gains Or Losses Of Financial Instruments [Abstract]
Interest income on financial assets carried at amortized cost	$ 181	$ 201	$ 260
Interest income on financial assets fair valued through other comprehensive income	46	92	106
Dividend income on investments carried at fair value through profit or loss			1
Gain / (loss) on investments carried at fair value through profit or loss	26	24	39
Gain / (loss) on investments carried at fair value through other comprehensive income	6
Income from financial assets	$ 259	$ 317	$ 406

Financial Instruments - Sched_5

Financial Instruments - Schedule of Analysis of Foreign Currency Risk From Monetary Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	$ 2,465	$ 2,829	$ 3,049	$ 3,489
Trade receivables	2,443	2,144
Unbilled revenues	369	303
Trade payables	(377)	(239)
Lease liabilities	(612)	(520)
Other liabilities	(1,460)	(1,553)
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	443	483
Trade receivables	2,354	2,069
Unbilled revenues	420	327
Other assets	156	136
Trade payables	(337)	(168)
Lease liabilities	(473)
Other liabilities	(874)	(714)
Net assets / (liabilities)	1,689	2,133
Foreign Currency Risk | U.S. Dollars
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	162	237
Trade receivables	1,528	1,438
Unbilled revenues	305	230
Other assets	100	66
Trade payables	(101)	(102)
Lease liabilities	(222)
Other liabilities	(534)	(509)
Net assets / (liabilities)	1,238	1,360
Foreign Currency Risk | Euro
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	67	38
Trade receivables	308	267
Unbilled revenues	60	48
Other assets	13	15
Trade payables	(20)	(19)
Lease liabilities	(131)
Other liabilities	(105)	(66)
Net assets / (liabilities)	192	283
Foreign Currency Risk | United Kingdom Pound Sterling
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	21	16
Trade receivables	141	148
Unbilled revenues	15	16
Other assets	9	5
Trade payables	(14)	(20)
Lease liabilities	(47)
Other liabilities	(21)	(28)
Net assets / (liabilities)	104	137
Foreign Currency Risk | Australian Dollars
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	28	31
Trade receivables	86	76
Unbilled revenues	18	16
Other assets	5	5
Trade payables	(10)	(12)
Lease liabilities	(8)
Other liabilities	(35)	(25)
Net assets / (liabilities)	84	91
Foreign Currency Risk | Other Currencies
Disclosure Of Financial Instruments [Line Items]
Cash and cash equivalents	165	161
Trade receivables	291	140
Unbilled revenues	22	17
Other assets	29	45
Trade payables	(192)	(15)
Lease liabilities	(65)
Other liabilities	(179)	(86)
Net assets / (liabilities)	$ 71	$ 262

Financial Instruments - Summa_2

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

Mar. 31, 2020USD ($)

Mar. 31, 2020AUD ($)

Mar. 31, 2020EUR (€)

Mar. 31, 2020GBP (£)

Mar. 31, 2020BRL (R$)

Mar. 31, 2020CAD ($)

Mar. 31, 2020CNY (¥)

Mar. 31, 2020NZD ($)

Mar. 31, 2020NOK (kr)

Mar. 31, 2020PLN (zł)

Mar. 31, 2020RON ( )

Mar. 31, 2020SGD ($)

Mar. 31, 2020SEK (kr)

Mar. 31, 2020CHF (SFr)

Mar. 31, 2019USD ($)

Mar. 31, 2019AUD ($)

Mar. 31, 2019EUR (€)

Mar. 31, 2019GBP (£)

Mar. 31, 2019CAD ($)

Mar. 31, 2019JPY (¥)

Mar. 31, 2019NZD ($)

Mar. 31, 2019NOK (kr)

Mar. 31, 2019SGD ($)

Mar. 31, 2019SEK (kr)

Mar. 31, 2019CHF (SFr)

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

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 110

$ 120

Derivatives Designated As Cash Flow Hedges | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value | €

€ 120

€ 135

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

Disclosure Of Financial Instruments [Line Items]

Nominal value | £

£ 21

£ 25

Other Derivatives | Option contracts | Australian Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

10

Other Derivatives | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value | €

60

Other Derivatives | Option contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value | £

10

Other Derivatives | Option contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 555

$ 433

Other Derivatives | Option contracts | Swiss Franc

Disclosure Of Financial Instruments [Line Items]

Nominal value | SFr

SFr 5

Other Derivatives | Option contracts | Canadian dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 13

Other Derivatives | Forward contracts | Australian Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 2

$ 8

Other Derivatives | Forward contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value | €

€ 191

€ 176

Other Derivatives | Forward contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value | £

£ 50

£ 80

Other Derivatives | Forward contracts | Brazil, Brazil Real

Disclosure Of Financial Instruments [Line Items]

Nominal value | R$

R$ 57

Other Derivatives | Forward contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 1,048

$ 955

Other Derivatives | Forward contracts | China, Yuan Renminbi

Disclosure Of Financial Instruments [Line Items]

Nominal value | ¥

¥ 210

Other Derivatives | Forward contracts | Swiss Franc

Disclosure Of Financial Instruments [Line Items]

Nominal value | SFr

SFr 1

SFr 25

Other Derivatives | Forward contracts | Japanese Yen

Disclosure Of Financial Instruments [Line Items]

Nominal value | ¥

¥ 550

Other Derivatives | Forward contracts | Singapore dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 177

$ 140

Other Derivatives | Forward contracts | New Zealand dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 16

$ 16

Other Derivatives | Forward contracts | Swedish Krona

Disclosure Of Financial Instruments [Line Items]

Nominal value | kr

kr 50

kr 50

Other Derivatives | Forward contracts | Norwegian Krone

Disclosure Of Financial Instruments [Line Items]

Nominal value | kr

kr 40

kr 40

Other Derivatives | Forward contracts | Poland, Zlotych

Disclosure Of Financial Instruments [Line Items]

Nominal value | zł

zł 92

Other Derivatives | Forward contracts | Romania, New Lei

Disclosure Of Financial Instruments [Line Items]

Nominal value |

20

Other Derivatives | Forward contracts | Canadian dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 21

$ 13

Financial Instruments - Summa_3

Financial Instruments - Summary of Derivative Financial Instruments into Relevant Maturity Groupings (Details) - Exchange Forward And Option Contracts - Derivative financial instruments - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 2,329	$ 2,232
Not later than one month [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	752	640
Later than one month and not later than three months [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	1,153	1,001
Later than three months and not later than one year [member]
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 424	$ 591

Financial Instruments - Summa_4

Financial Instruments - Summary of Reconciliation of Cash Flow Hedge Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Balance at the beginning of the period	$ 3
Gain / (Loss) recognized in other comprehensive income during the period	3	$ 17
Amount reclassified to profit or loss during the period	(10)	(13)
Tax impact on above	2	(1)
Balance at the end of the period	$ (2)	$ 3

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, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Gross amount of recognized financial asset	$ 11	$ 48
Amount set off	(3)
Net amount presented in balance sheet	8	48
Gross amount of recognized financial liability	(68)	(2)
Amount set off	3
Net amount presented in balance sheet	$ (65)	$ (2)

Financial Instruments - Summa_6

Financial Instruments - Summary of Percentage of Revenues (Details)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Financial Instruments [Abstract]
Revenue from top customer	3.10%	3.60%	3.40%
Revenue from top ten customers	19.20%	19.00%	19.30%

Financial Instruments - Summa_7

Financial Instruments - Summary of Credit Risk Exposure (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Financial Instruments [Abstract]
Balance at the beginning	$ 91	$ 69	$ 63
Translation differences	(7)	(2)	2
Impairment loss recognized/(reversed)	23	34	5
Write offs	(14)	(10)	(1)
Balance at the end	$ 93	$ 91	$ 69

Financial Instruments - Summa_8

Financial Instruments - Summary of Credit Receivable (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Trade receivables	$ 2,443	$ 2,144
Unbilled revenues	$ 941	$ 777

Financial Instruments - Summa_9

Financial Instruments - Summary of Contractual Maturities of Significant Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Trade payables	$ 377	$ 239
Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5)	1,054	1,263
Financial liability under option arrangements - (Refer to Note 2.10)	82
Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5)	48	34
Less Than 1 Year
Disclosure Of Financial Instruments [Line Items]
Trade payables	377	239
Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5)	1,050	1,260
Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5)	29	17
1-2 Years
Disclosure Of Financial Instruments [Line Items]
Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5)	3	2
Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5)	10	12
2-4 Years
Disclosure Of Financial Instruments [Line Items]
Other liabilities (excluding liabilities towards contingent consideration - Refer to note 2.5)	1	1
Financial liability under option arrangements - (Refer to Note 2.10)	82
Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5)	$ 9
4-7 Years
Disclosure Of Financial Instruments [Line Items]
Liability towards contingent consideration on an undiscounted basis - (Refer to Note 2.5)		$ 5

Prepayments and Other Assets -

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Current assets
Rental deposits	$ 4	$ 2
Security deposits	1	1
Loans to employees	32	35
Prepaid expenses	128	108
Interest accrued and not due	62	131
Withholding taxes and others	209	215
Advance payments to vendors for supply of goods	19	16
Deposit with corporation	237	242
Escrow and other deposits pertaining to buyback		37
Deferred contract cost	4	8
Net investment in sublease of right of use asset	5
Other non financial assets	4
Other assets	34	32
Total Current prepayment and other assets	739	827
Non-current assets
Loans to employees	3	3
Security deposits	7	8
Deposits with corporation	7	10
Prepaid gratuity (Refer note 2.14.1)	20	6
Prepaid expenses	11	23
Deferred contract cost	13	40
Advance towards purchase of business		30
Withholding taxes and others	103	134
Net investment in sublease of right of use asset	53
Rental deposits	29	28
Other assets	2
Total Non- current prepayment and other assets	248	282
Total prepayment and other assets	987	1,109
Financial assets in prepayments and other assets	$ 476	$ 529

Prepayments and Other Assets _2

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Parenthetical) (Detail) ¥ in Millions, $ in Millions	Mar. 31, 2019USD ($)	Mar. 29, 2019USD ($)	Mar. 29, 2019JPY (¥)
Disclosure Of Prepayments And Other Assets [Line Items]
Advance towards purchase of business	$ 30
Infosys Consulting Pte Limited | HIPUS Co. Ltd.
Disclosure Of Prepayments And Other Assets [Line Items]
Percentage of voting interests to be acquired		81.00%	81.00%
Advance towards purchase of business		$ 30	¥ 3,290

Prepayments and Other Assets _3

Prepayments and Other Assets - Additional Information (Details) $ in Millions	Mar. 31, 2020USD ($)
INDIA
Disclosure Of Geographical Areas [Line Items]
Cenvat recoverable	$ 50

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Current
Accrued compensation to employees	$ 391	$ 372
Accrued provident fund liability	9
Accrued expenses	518	480
Withholding taxes and others	232	215
Retention money	10	16
Liabilities of controlled trusts	25	24
Liability towards contingent consideration	29	14
Financial liability on account of buyback		174
Deferred rent		9
Capital creditors	37	98
Other non financial liabilities	1
Others	69	96
Other current liabilities	1,321	1,498
Non-current
Liability towards contingent consideration	16	13
Accrued compensation to employees	3	3
Accrued gratuity	4	4
Accrued provident fund liability	24
Deferred income - government grant on land use rights	6	6
Deferred income	3	4
Deferred rent		25
Financial liability under option arrangements	82
Others	1
Other non-current liabilities	139	55
Total other liabilities	1,460	1,553
Financial liabilities included in other liabilities	1,181	1,290
Financial liability towards contingent consideration on undiscounted basis	$ 48	$ 34

Provisions and Other Continge_3

Provisions and Other Contingencies - Schedule of Provisions (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Other Provisions [Abstract]
Provision for post sales client support and other provisions	$ 76	$ 83

Provisions and Other Continge_4

Provisions and Other Contingencies - Additional Information (Details) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019USD ($)	Mar. 31, 2019INR (₨)
Tax Other Than Income Tax Contingent Liability
Disclosure Of Other Provisions [Line Items]
Claims (excluding demands from Income tax authorities)	$ 30	₨ 2,300	$ 33	₨ 2,300
Provision for Post Sales Client Support and Other Provisions
Disclosure Of Other Provisions [Line Items]
Description of expected period to be utilized	6 months to 1 year

Provisions and Other Continge_5

Provisions and Other Contingencies - Summary of Movement in the Provision for Post Sales Client Support and Other Provisions (Details) $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Other Provisions [Abstract]
Balance at the beginning	$ 83
Translation differences	1
Provision recognized / (reversed)	16
Provision utilized	(24)
Balance at the end	$ 76

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Mar. 31, 2020
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
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

Property, Plant and Equipment_2

Property, Plant and Equipment - Schedule of Estimated Useful Lives of Assets (Paranthetical) (Detail)	12 Months Ended
	Mar. 31, 2020
Solar Plant
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives (in years)	20 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, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	$ 1,931	$ 1,863	$ 1,807
Capital work-in-progress	167	271	311	$ 303
Property, plant and equipment, Ending balance	1,810	1,931	1,863
Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	3,322	3,096	2,827
Additions	484	470	302
Additions- Business Combinations (Refer note 2.10)	11	7
Deletions	(32)	(83)	(24)
Reclassified on account of adoption of IFRS 16 (Refer note 2.8)	(88)
Translation difference	(309)	(178)	1
Property, plant and equipment, Ending balance	3,388	3,322	3,096
Reclassified under held for sale (refer note 2.10)		10	(10)
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(1,662)	(1,544)	(1,323)
Deletions	32	56	23
Depreciation	(286)	(255)	(254)
Reclassified on account of adoption of IFRS 16 (Refer note 2.8)	5
Translation difference	166	88	3
Property, plant and equipment, Ending balance	(1,745)	(1,662)	(1,544)
Reclassified under held for sale (refer note 2.10)		(7)	7
Land
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	271	287	268
Property, plant and equipment, Ending balance	174	271	287
Land | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	276	292	272
Additions	2	8	21
Deletions		(7)
Reclassified on account of adoption of IFRS 16 (Refer note 2.8)	(88)
Translation difference	(16)	(17)	(1)
Property, plant and equipment, Ending balance	174	276	292
Land | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(5)	(5)	(4)
Depreciation		(1)	(1)
Reclassified on account of adoption of IFRS 16 (Refer note 2.8)	5
Translation difference		1
Property, plant and equipment, Ending balance		(5)	(5)
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	868	830	747
Property, plant and equipment, Ending balance	890	868	830
Buildings | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1,291	1,247	1,123
Additions	149	132	122
Deletions		(17)
Translation difference	(116)	(71)	2
Property, plant and equipment, Ending balance	1,324	1,291	1,247
Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(423)	(417)	(376)
Deletions		15
Depreciation	(50)	(45)	(43)
Translation difference	39	24	2
Property, plant and equipment, Ending balance	(434)	(423)	(417)
Plant and Machinery
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	182	159	165
Property, plant and equipment, Ending balance	203	182	159
Plant and Machinery | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	572	518	466
Additions	106	98	56
Additions- Business Combinations (Refer note 2.10)		1
Deletions	(2)	(15)	(3)
Translation difference	(55)	(30)	(1)
Property, plant and equipment, Ending balance	621	572	518
Plant and Machinery | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(390)	(359)	(301)
Deletions	2	12	2
Depreciation	(67)	(62)	(62)
Translation difference	37	19	2
Property, plant and equipment, Ending balance	(418)	(390)	(359)
Computer Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	239	192	229
Property, plant and equipment, Ending balance	236	239	192
Computer Equipment | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	855	749	700
Additions	131	173	73
Additions- Business Combinations (Refer note 2.10)	9	4
Deletions	(25)	(35)	(17)
Translation difference	(88)	(42)	(1)
Property, plant and equipment, Ending balance	882	855	749
Reclassified under held for sale (refer note 2.10)		6	(6)
Computer Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(616)	(557)	(471)
Deletions	25	23	17
Depreciation	(121)	(109)	(107)
Translation difference	66	31
Property, plant and equipment, Ending balance	(646)	(616)	(557)
Reclassified under held for sale (refer note 2.10)		(4)	4
Furniture and Fixtures
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	98	82	93
Property, plant and equipment, Ending balance	138	98	82
Furniture and Fixtures | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	323	285	261
Additions	95	58	29
Additions- Business Combinations (Refer note 2.10)	2	2
Deletions	(5)	(9)	(3)
Translation difference	(34)	(17)	2
Property, plant and equipment, Ending balance	381	323	285
Reclassified under held for sale (refer note 2.10)		4	(4)
Furniture and Fixtures | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(225)	(203)	(168)
Deletions	5	6	3
Depreciation	(47)	(37)	(40)
Translation difference	24	12	(1)
Property, plant and equipment, Ending balance	(243)	(225)	(203)
Reclassified under held for sale (refer note 2.10)		(3)	3
Vehicles
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	2	2	2
Property, plant and equipment, Ending balance	2	2	2
Vehicles | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	5	5	5
Additions	1	1	1
Deletions			(1)
Translation difference		(1)
Property, plant and equipment, Ending balance	6	5	5
Vehicles | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(3)	(3)	(3)
Deletions			1
Depreciation	(1)	(1)	(1)
Translation difference		1
Property, plant and equipment, Ending balance	$ (4)	$ (3)	$ (3)

Property, Plant and Equipment_4

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract]
Contractual commitments for capital expenditure	$ 180	$ 249

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Apr. 01, 2019	Mar. 31, 2019
Disclosure Of Leases [Line Items]
Right of use assets	$ 551
Net investment in sublease of right of use asset	58		$ 62
Lease liabilities	612		520
Weighted average incremental borrowing rate applied to lease liabilities		4.50%
Rental expense recorded for short-term leases	$ 13
Information about exposure arising from leases not yet commenced to which lessee is committed	Leases not yet commenced as of March 31, 2020 to which Group is committed is $87 million for a lease term ranging from 2 years to 13 years.
Leases Not Yet Commenced	$ 87
Bottom of Range
Disclosure Of Leases [Line Items]
Lease term	2 years
Top of Range
Disclosure Of Leases [Line Items]
Lease term	13 years
IFRS 16 Leases
Disclosure Of Leases [Line Items]
Right of use assets	$ 551	$ 420	$ 420
Net investment in sublease of right of use asset		62
Lease liabilities		520
IFRS16 Modified Retrospective
Disclosure Of Leases [Line Items]
Adjustment of cumulative effect on retained earnings, net of tax		$ 6

Leases - Schedule of Changes in

Leases - Schedule of Changes in Carrying Value of Right of Use Assets (Details) $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Ending balance	$ 551
IFRS 16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	420
Reclassified on account of adoption of IFRS 16	92
Additions	155
Additions through business combination (Refer to Note 2.10)	28
Deletions	(18)
Depreciation	(78)
Translation difference	(48)
Ending balance	551
Land | IFRS 16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Reclassified on account of adoption of IFRS 16	92
Depreciation	(1)
Translation difference	(8)
Ending balance	83
Buildings | IFRS 16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	419
Additions	148
Additions through business combination (Refer to Note 2.10)	26
Deletions	(18)
Depreciation	(75)
Translation difference	(39)
Ending balance	461
Vehicles | IFRS 16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	1
Additions through business combination (Refer to Note 2.10)	2
Depreciation	(1)
Ending balance	2
Computer Equipment | IFRS 16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Additions	7
Depreciation	(1)
Translation difference	(1)
Ending balance	$ 5

Leases - Schedule of Changes _2

Leases - Schedule of Changes in Carrying Value of Right of Use Assets (Parenthetical) (Details) $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Lease incentives related to lease buildings	$ 16

Leases - Schedule of the Break-

Leases - Schedule of the Break-up of Current and Non-current Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Break Up Of Current And Non Current Lease Liabilities [Abstract]
Lease liabilities	$ 82
Lease liabilities	530
Total	$ 612	$ 520

Leases - Schedule of Movement i

Leases - Schedule of Movement in Lease Liabilities (Details) $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Movement In Lease Liabilities [Abstract]
Balance as of April 1, 2019	$ 520
Additions	172
Additions through business combination (Refer to note 2.10)	32
Finance cost accrued during the period	24
Deletions	(20)
Payment of lease liabilities	(90)
Translation difference	(26)
Balance as of March 31, 2020	$ 612

Leases - Schedule of Contractua

Leases - Schedule of Contractual Maturities of Lease Liabilities (Details) $ in Millions	Mar. 31, 2020USD ($)
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 723
Less Than 1 Year
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	105
One to five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	344
More than five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 274

Leases - Schedule of Movement_2

Leases - Schedule of Movement in Net Investment in Sublease ROU Asset (Details) $ in Millions	12 Months Ended
	Mar. 31, 2020USD ($)
Disclosure Of Movement In Net Investment In Sub Lease Of R O U Asset [Abstract]
Balance as of April 1, 2019	$ 62
Interest income accrued during the period	2
Lease receipts	(6)
Balance as of March 31, 2020	$ 58

Leases - Schedule of Contract_2

Leases - Schedule of Contractual Maturities of Net Investment in Sublease ROU Asset (Details) $ in Millions	Mar. 31, 2020USD ($)
Disclosure Of Contractual Maturities Of Net Investment In Sublease ROU Asset [Line Items]
Maturities of net investment in sublease of ROU asset	$ 68
Less Than 1 Year
Disclosure Of Contractual Maturities Of Net Investment In Sublease ROU Asset [Line Items]
Maturities of net investment in sublease of ROU asset	7
One to five years
Disclosure Of Contractual Maturities Of Net Investment In Sublease ROU Asset [Line Items]
Maturities of net investment in sublease of ROU asset	29
More than five years
Disclosure Of Contractual Maturities Of Net Investment In Sublease ROU Asset [Line Items]
Maturities of net investment in sublease of ROU asset	$ 32

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, 2020	Mar. 31, 2019
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Carrying value at the beginning	$ 512	$ 339
Goodwill reclassified (to)/from assets held for sale, net of reduction (Refer note no 2.10)		138
Translation differences	(16)	(22)
Carrying value at the end	699	512
WongDoody Holding Company Inc.
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Goodwill on acquisition		25
Fluido Oy
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Goodwill on acquisition		$ 32
HIPUS
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Goodwill on acquisition	16
Stater N.V
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Goodwill on acquisition	57
Outbox systems Inc. dba Simplus
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Goodwill on acquisition	$ 130

Goodwill And Intangible Asset_3

Goodwill And Intangible Assets - Summary of Allocation of Goodwill to Operating Segments (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	$ 699	$ 512	$ 339
Goodwill allocated to operating segments	564	376
Financial Services
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	167	108
Manufacturing
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	50	34
Retail
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	66	63
Communication
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	62	56
Energy, Utilities, Resources and Services
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	117	54
Operating Segments With Significant Goodwill
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	462	315
Aggregate Not Significant Individual Assets or Cash Generating Units
Disclosure Of Information For Individual Asset Or Cashgenerating Unit With Significant Amount Of Goodwill Or Intangible Assets With Indefinite Useful Lives [Line Items]
Goodwill allocated to operating segments	$ 102	$ 61

Goodwill And Intangible Asset_4

Goodwill And Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Research and development expense	$ 117	$ 110	$ 116
Panaya, Kallidus and Skava
Disclosure Of Intangible Assets [Line Items]
Goodwill pertaining to subsidiaries	$ 135	$ 136

Goodwill And Intangible Asset_5

Goodwill And Intangible Assets - Summary of Key Assumptions Used (Details)	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Key Assumptions Used [Line Items]
Discount rate	11.90%	12.50%
Bottom of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	7.00%	8.00%
Operating margins	17.00%	17.00%
Top of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	10.00%	10.00%
Operating margins	20.00%	20.00%

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 100	$ 38	$ 120
Intangible assets gross, Ending balance	251	100	38
Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	236	90	215
Additions during the period	13	1
Addition/acquisition through business combination (Refer note no. 2.10)	193	61	2
Reclassified on account of adoption of IFRS 16	(10)
Deletion/ retirals			(39)
Reclassified under assets held for sale		90	(90)
Translation differences	(6)	(6)	2
Intangible assets gross, Ending balance	426	236	90
Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(136)	(52)	(95)
Reclassified on account of adoption of IFRS 16	1
Amortization expense	(43)	(32)	(35)
Reduction in value (Refer note no. 2.10)		(13)
Deletion/ retirals			39
Reclassified under assets held for sale		(40)	40
Translation differences	3	1	(1)
Intangible assets gross, Ending balance	(175)	(136)	(52)
Customer related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	55	24	57
Intangible assets gross, Ending balance	$ 148	$ 55	$ 24
Customer related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	1 year	1 year	2 years
Estimated Remaining Useful Life (in years)	0 years	0 years	1 year
Customer related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	15 years	10 years	10 years
Estimated Remaining Useful Life (in years)	14 years	7 years	5 years
Customer related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 136	$ 68	$ 116
Addition/acquisition through business combination (Refer note no. 2.10)	116	47	2
Deletion/ retirals			(27)
Reclassified under assets held for sale		24	(24)
Translation differences	(4)	(3)	1
Intangible assets gross, Ending balance	248	136	68
Customer related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(81)	(44)	(59)
Amortization expense	(21)	(16)	(20)
Reduction in value (Refer note no. 2.10)		(13)
Deletion/ retirals			27
Reclassified under assets held for sale		(9)	9
Translation differences	2	1	(1)
Intangible assets gross, Ending balance	(100)	(81)	(44)
Software related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	20		43
Intangible assets gross, Ending balance	$ 33	$ 20
Estimated Remaining Useful Life (in years)		1 year
Software related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years
Estimated Remaining Useful Life (in years)	0 years
Software related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	8 years
Estimated Remaining Useful Life (in years)	9 years
Software related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 64	$ 3	62
Additions during the period	13	1
Addition/acquisition through business combination (Refer note no. 2.10)	16
Reclassified under assets held for sale		60	(60)
Translation differences	(1)		1
Intangible assets gross, Ending balance	92	64	3
Software related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(44)	(3)	(19)
Amortization expense	(15)	(13)	(12)
Reclassified under assets held for sale		(28)	28
Intangible assets gross, Ending balance	(59)	(44)	(3)
Land use rights related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	9	10	9
Intangible assets gross, Ending balance		$ 9	$ 10
Estimated Useful Life (in years)		50 years	50 years
Estimated Remaining Useful Life (in years)		42 years	43 years
Land use rights related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	10	$ 11	$ 10
Reclassified on account of adoption of IFRS 16	(10)
Translation differences		(1)	1
Intangible assets gross, Ending balance		10	11
Land use rights related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(1)	(1)	(1)
Reclassified on account of adoption of IFRS 16	1
Intangible assets gross, Ending balance		(1)	(1)
Marketing Related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	8	2	7
Intangible assets gross, Ending balance	$ 23	$ 8	$ 2
Estimated Useful Life (in years)			5 years
Estimated Remaining Useful Life (in years)			3 years
Marketing Related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	5 years	5 years
Estimated Remaining Useful Life (in years)	1 year	2 years
Marketing Related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years
Estimated Remaining Useful Life (in years)	10 years	8 years
Marketing Related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 14	$ 4	$ 14
Addition/acquisition through business combination (Refer note no. 2.10)	18	5
Deletion/ retirals			(4)
Reclassified under assets held for sale		6	(6)
Translation differences		(1)
Intangible assets gross, Ending balance	32	14	4
Marketing Related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(6)	(2)	(7)
Amortization expense	(3)	(1)	(2)
Deletion/ retirals			4
Reclassified under assets held for sale		(3)	3
Intangible assets gross, Ending balance	(9)	(6)	(2)
Others
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	8	2	4
Intangible assets gross, Ending balance	$ 47	$ 8	$ 2
Estimated Useful Life (in years)			5 years
Estimated Remaining Useful Life (in years)			3 years
Others | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	2 years
Others | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	5 years	5 years
Estimated Remaining Useful Life (in years)	5 years	3 years
Others | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 12	$ 4	$ 10
Addition/acquisition through business combination (Refer note no. 2.10)	43	9
Deletion/ retirals			(5)
Translation differences	(1)	(1)	(1)
Intangible assets gross, Ending balance	54	12	4
Others | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(4)	(2)	(6)
Amortization expense	(4)	(2)	(1)
Deletion/ retirals			5
Translation differences	1
Intangible assets gross, Ending balance	$ (7)	$ (4)	(2)
Sub-contracting right related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance			3
Deletion/ retirals			(3)
Sub-contracting right related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance			(3)
Deletion/ retirals			$ 3

Business Combinations and Dis_3

Business Combinations and Disposal Group Held for Sale - Additional Information (Details) € in Millions, ¥ in Millions, $ in Millions

Mar. 13, 2020USD ($)

Nov. 16, 2018USD ($)

Oct. 11, 2018USD ($)

May 22, 2018USD ($)

Sep. 08, 2017USD ($)

Mar. 31, 2020USD ($)

Mar. 31, 2019USD ($)

Mar. 31, 2018USD ($)

Mar. 31, 2020EUR (€)

Mar. 31, 2020SGD ($)

May 23, 2019USD ($)

May 23, 2019EUR (€)

Apr. 01, 2019USD ($)

Apr. 01, 2019JPY (¥)

Mar. 31, 2019EUR (€)

Mar. 31, 2019SGD ($)

Nov. 16, 2018SGD ($)

Oct. 11, 2018EUR (€)

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

$ 45,000,000

$ 27,000,000

Contingent consideration undiscounted value

$ 48,000,000

34,000,000

Description of non-current asset or disposal group held for sale which were sold or reclassified

Non-current assets and disposal groups are classified as held for sale if their carrying amount is intended to be recovered principally through sale rather than through continuing use. The condition for classification of held for sale is met when the non-current asset or the disposal group is available for immediate sale and the same is highly probable of being completed within one year from the date of classification as held for sale

Reduction in fair value of disposal group held for sale

39,000,000

$ 18,000,000

Disposal group held for sale

(65,000,000)

Panaya Inc.

Disclosure Of Business Combinations [Line Items]

Reduction in fair value of disposal group held for sale

39,000,000

18,000,000

Skava

Disclosure Of Business Combinations [Line Items]

Disposal group held for sale

65,000,000

Skava | Goodwill

Disclosure Of Business Combinations [Line Items]

Disposal group held for sale

52,000,000

Skava | Customer related

Disclosure Of Business Combinations [Line Items]

Disposal group held for sale

13,000,000

Brilliant Basics Holdings Limited

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

100.00%

Cash consideration

$ 4,000,000

Contingent consideration on acquisition

$ 3,000,000

Term for additional consideration payable based on retention bonus payable to the employees

2 years

Description of condition explained for the payment of contingent consideration

The payment of contingent consideration to sellers of Brilliant Basics is dependent upon the achievement of certain financial targets by Brilliant Basics over a period of 3 years ending on March, 2020

Payment of contingent consideration term

3 years

Key input used in determining fair value of contingent consideration discount rate

10.00%

Contingent consideration undiscounted value

$ 1,000,000

2,000,000

Total consideration

$ 7,000,000

Brilliant Basics Holdings Limited | Top of Range

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

3,000,000

Additional consideration

2,000,000

Trade receivables acquired

$ 1,000,000

Transaction cost related to the acquisition

$ 1,000,000

WongDoody Holding Company Inc.

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

100.00%

Cash consideration

$ 38,000,000

Contingent consideration on acquisition

$ 13,000,000

Term for additional consideration payable based on retention bonus payable to the employees

3 years

Description of condition explained for the payment of contingent consideration

The payment of contingent consideration to sellers of WongDoody is dependent upon the achievement of certain financial targets by WongDoody.

Key input used in determining fair value of contingent consideration discount rate

16.00%

Contingent consideration undiscounted value

19,000,000

17,000,000

Trade receivables acquired

$ 2,000,000

Total consideration

51,000,000

WongDoody Holding Company Inc. | Top of Range

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

28,000,000

Additional consideration

9,000,000

Transaction cost related to the acquisition

1,000,000

Total consideration

$ 75,000,000

Fluido Oy

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

100.00%

100.00%

Cash consideration

$ 52,000,000

€ 45

Contingent consideration on acquisition

$ 8,000,000

Term for additional consideration payable based on retention bonus payable to the employees

3 years

Description of condition explained for the payment of contingent consideration

The payment of contingent consideration to sellers of Fluido is dependent upon the achievement of certain financial targets by Fluido.

Key input used in determining fair value of contingent consideration discount rate

16.00%

16.00%

Contingent consideration undiscounted value

10,000,000

9,000,000

€ 9

€ 8

Trade receivables acquired

$ 4,000,000

Transaction cost related to the acquisition

1,000,000

Total consideration

60,000,000

Fluido Oy | Top of Range

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

14,000,000

€ 12

Total consideration

75,000,000

65

Retention payables

$ 9,000,000

€ 8

Infosys Compaz Pte Limited

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

60.00%

60.00%

Cash consideration

$ 8,000,000

$ 10

Contingent consideration on acquisition

$ 3,000,000

Description of condition explained for the payment of contingent consideration

The payment of contingent consideration to sellers of Infosys Compaz Pte. Ltd is dependent upon the achievement of certain revenue targets by Infosys Compaz Pte. Ltd.

Key input used in determining fair value of contingent consideration discount rate

9.00%

9.00%

Contingent consideration undiscounted value

$ 5,000,000

5,000,000

$ 7

$ 7

Trade receivables acquired

$ 7,000,000

Total consideration

11,000,000

Infosys Compaz Pte Limited | Top of Range

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

5,000,000

$ 7

Total consideration

$ 13,000,000

$ 17

Infosys Compaz Pte Limited | Top of Range

Disclosure Of Business Combinations [Line Items]

Transaction cost related to the acquisition

1,000,000

HIPUS Co. Ltd.

Disclosure Of Business Combinations [Line Items]

Trade receivables acquired

$ 202,000,000

Transaction cost related to the acquisition

$ 1,000,000

Total consideration

30,000,000

Trade payables acquired

218,000,000

HIPUS Co. Ltd. | Infosys Consulting Pte Limited

Disclosure Of Business Combinations [Line Items]

Total consideration

$ 30,000,000

¥ 3,290

Percentage of ownership and voting interests

81.00%

81.00%

Percentage of equity interest

81.00%

Stater N.V

Disclosure Of Business Combinations [Line Items]

Trade receivables acquired

$ 11,000,000

Transaction cost related to the acquisition

$ 1,000,000

Total consideration

$ 171,000,000

Stater N.V | Infosys Consulting Pte Limited

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

75.00%

75.00%

Percentage of equity interest

75.00%

Stater N.V | Top of Range | Infosys Consulting Pte Limited

Disclosure Of Business Combinations [Line Items]

Total consideration

$ 171,000,000

€ 154

Outbox systems Inc. dba Simplus

Disclosure Of Business Combinations [Line Items]

Cash consideration

$ 180,000,000

Contingent consideration on acquisition

$ 11,000,000

Description of condition explained for the payment of contingent consideration

The payment of contingent consideration to sellers of Simplus is dependent upon the achievement of certain financial targets by Simplus.

Key input used in determining fair value of contingent consideration discount rate

10.50%

Contingent consideration undiscounted value

$ 13,000,000

Trade receivables acquired

$ 10,000,000

Transaction cost related to the acquisition

$ 1,000,000

Total consideration

$ 191,000,000

Outbox systems Inc. dba Simplus | Infosys Nova Holdings LLC

Disclosure Of Business Combinations [Line Items]

Percentage of voting interests

100.00%

Cash consideration

$ 180,000,000

Term for additional performance bonus and retention payouts payable to the employees

3 years

Outbox systems Inc. dba Simplus | Top of Range | Infosys Nova Holdings LLC

Disclosure Of Business Combinations [Line Items]

Contingent consideration on acquisition

$ 20,000,000

Total consideration

250,000,000

Additional performance bonus and retention payouts payable to the employees

$ 50,000,000

Business Combinations and Dis_4

Business Combinations and Disposal Group Held for Sale - Summary of Purchase Price Allocation (Details) - USD ($) $ in Millions	Mar. 13, 2020	May 23, 2019	Apr. 01, 2019	Nov. 16, 2018	Oct. 11, 2018	May 22, 2018	Sep. 08, 2017
Brilliant Basics Holdings Limited
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships							$ 2
Total assets acquired							2
Goodwill							5
Total purchase price							7
Brilliant Basics Holdings Limited | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships							2
Total assets acquired							$ 2
WongDoody Holding Company Inc.
Disclosure Of Business Combinations [Line Items]
Net assets						$ 5
Intangible assets - customer contracts and relationships						20
Total assets acquired						26
Goodwill						25
Total purchase price						51
Intangible assets – Trade name						1
WongDoody Holding Company Inc. | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets						5
Total assets acquired						5
WongDoody Holding Company Inc. | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships						20
Total assets acquired						21
Intangible assets – Trade name						$ 1
Fluido Oy
Disclosure Of Business Combinations [Line Items]
Net assets					$ 2
Intangible assets - customer contracts and relationships					21
Deferred tax liabilities on intangible assets					(7)
Total assets acquired					28
Goodwill					32
Total purchase price					60
Intangible assets – Salesforce Relationships					8
Intangible assets – Brand					4
Fluido Oy | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets					2
Total assets acquired					2
Fluido Oy | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships					21
Deferred tax liabilities on intangible assets					(7)
Total assets acquired					26
Intangible assets – Salesforce Relationships					8
Intangible assets – Brand					$ 4
Infosys Compaz Pte Limited
Disclosure Of Business Combinations [Line Items]
Net assets				$ 13
Intangible assets - customer contracts and relationships				6
Deferred tax liabilities on intangible assets				(1)
Total assets acquired				18
Total purchase price				11
Less: Non-controlling interests				(7)
Infosys Compaz Pte Limited | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets				13
Total assets acquired				13
Infosys Compaz Pte Limited | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships				6
Deferred tax liabilities on intangible assets				(1)
Total assets acquired				$ 5
HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Net assets			$ 6
Intangible assets - customer contracts and relationships			17
Deferred tax liabilities on intangible assets			(5)
Total assets acquired			18
Goodwill			16
Total purchase price			30
Less: Non-controlling interests			(4)
HIPUS Co. Ltd. | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets			6
Total assets acquired			6
HIPUS Co. Ltd. | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships			17
Deferred tax liabilities on intangible assets			(5)
Total assets acquired			$ 12
Stater N.V
Disclosure Of Business Combinations [Line Items]
Net assets		$ 78
Intangible assets - customer contracts and relationships		79
Deferred tax liabilities on intangible assets		(20)
Total assets acquired		156
Goodwill		57
Total purchase price		171
Intangible assets – Brand		3
Less: Non-controlling interests		(42)
Intangible assets - Technology		16
Stater N.V | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets		78
Total assets acquired		78
Stater N.V | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships		79
Deferred tax liabilities on intangible assets		(20)
Total assets acquired		78
Intangible assets – Brand		3
Intangible assets - Technology		$ 16
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Net assets	$ 3
Intangible assets - customer contracts and relationships	20
Deferred tax liabilities on intangible assets	(20)
Total assets acquired	61
Goodwill	130
Total purchase price	191
Intangible assets – Salesforce Relationships	43
Intangible assets – Brand	15
Outbox systems Inc. dba Simplus | Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets	3
Total assets acquired	3
Outbox systems Inc. dba Simplus | Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible assets - customer contracts and relationships	20
Deferred tax liabilities on intangible assets	(20)
Total assets acquired	58
Intangible assets – Salesforce Relationships	43
Intangible assets – Brand	$ 15

Business Combinations and Dis_5

Business Combinations and Disposal Group Held for Sale - Summary of Purchase Price Allocation (Parenthetical) (Details) - USD ($) $ in Millions	Mar. 13, 2020	May 23, 2019	Apr. 01, 2019	Nov. 16, 2018	Oct. 11, 2018	May 22, 2018	Sep. 08, 2017
Brilliant Basics Holdings Limited | Top of Range
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired							$ 1
WongDoody Holding Company Inc.
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired						$ 8
Fluido Oy
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired					$ 4
Infosys Compaz Pte Limited
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired				$ 9
HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired			$ 26
Stater N.V
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired		$ 73
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired	$ 1

Business Combinations and Dis_6

Business Combinations and Disposal Group Held for Sale - Summary of Acquisition Date Fair Value of Each Major Class of Consideration (Details) € in Millions, $ in Millions, $ in Millions	Mar. 31, 2020USD ($)	Mar. 13, 2020USD ($)	Mar. 31, 2019USD ($)	Nov. 16, 2018USD ($)	Nov. 16, 2018SGD ($)	Oct. 11, 2018USD ($)	Oct. 11, 2018EUR (€)	May 22, 2018USD ($)	Sep. 08, 2017USD ($)
Disclosure Of Business Combinations [Line Items]
Liability towards contingent consideration (Refer note 2.5)	$ 45		$ 27
Brilliant Basics Holdings Limited
Disclosure Of Business Combinations [Line Items]
Cash consideration									$ 4
Liability towards contingent consideration (Refer note 2.5)									3
Total purchase price									$ 7
WongDoody Holding Company Inc.
Disclosure Of Business Combinations [Line Items]
Cash consideration								$ 38
Liability towards contingent consideration (Refer note 2.5)								13
Total purchase price								$ 51
Fluido Oy
Disclosure Of Business Combinations [Line Items]
Cash consideration						$ 52	€ 45
Liability towards contingent consideration (Refer note 2.5)						8
Total purchase price						$ 60
Infosys Compaz Pte Limited
Disclosure Of Business Combinations [Line Items]
Cash consideration				$ 8	$ 10
Liability towards contingent consideration (Refer note 2.5)				3
Total purchase price				$ 11
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Cash consideration		$ 180
Liability towards contingent consideration (Refer note 2.5)		11
Total purchase price		$ 191

Revenue from Operations - Summa

Revenue from Operations - Summary of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 12,780	$ 11,799	$ 10,939
Software Services
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	12,003	11,184	10,371
Products and Platforms
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 777	$ 615	$ 568

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 12,780	$ 11,799	$ 10,939
Digital
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	5,008	3,685
Core
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	7,772	8,114
Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	4,029	3,778	3,594
Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,976	1,935	1,760
Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,687	1,488	1,378
Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,652	1,483	1,287
Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,285	1,163	1,035
Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	981	882	796
Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	822	743	729
Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	348	327	$ 360
Operating Segments | Digital | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,626	1,180
Operating Segments | Digital | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	867	673
Operating Segments | Digital | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	681	516
Operating Segments | Digital | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	631	437
Operating Segments | Digital | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	489	347
Operating Segments | Digital | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	357	297
Operating Segments | Digital | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	260	185
Operating Segments | Digital | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	97	50
Operating Segments | Core | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,403	2,598
Operating Segments | Core | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,109	1,262
Operating Segments | Core | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,006	972
Operating Segments | Core | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,021	1,046
Operating Segments | Core | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	796	816
Operating Segments | Core | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	624	585
Operating Segments | Core | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	562	558
Operating Segments | Core | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	251	277
North America
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	7,855	7,141
North America | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,358	2,290
North America | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,298	1,255
North America | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,033	796
North America | Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	908	838
North America | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	722	619
North America | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	920	844
North America | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	537	438
North America | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	79	61
Europe
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	3,085	2,847
Europe | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	842	698
Europe | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	558	548
Europe | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	271	271
Europe | Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	592	507
Europe | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	503	499
Europe | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	27	15
Europe | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	267	287
Europe | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	25	22
INDIA
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	333	292
INDIA | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	184	172
INDIA | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	7	3
INDIA | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	27	8
INDIA | Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2
INDIA | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	12	12
INDIA | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	29	20
INDIA | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	6	2
INDIA | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	66	75
Rest of the World
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,507	1,519
Rest of the World | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	645	618
Rest of the World | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	113	129
Rest of the World | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	356	413
Rest of the World | Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	150	138
Rest of the World | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	48	33
Rest of the World | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	5	3
Rest of the World | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	12	16
Rest of the World | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 178	$ 169

Revenue from Operations - Addit

Revenue from Operations - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Revenue [Abstract]
Percentage of revenue from fixed price contracts	55.00%	55.00%	52.00%
Revenue recognized from unearned revenue at the beginning of period	$ 341	$ 319
Contract assets	$ 418	474
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 and material basis and unit of work based contracts.
Aggregate value of performance obligations	$ 7,391	$ 7,414
Percentage of revenue to be recognized within one year	51.00%
Performance obligations, description	The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2020, other than those meeting the exclusion criteria mentioned above, is $7,391 million. Out of this, the Group expects to recognize revenue of around 51% within the next one year and the remaining thereafter. The aggregate value of performance obligations that are completely or partially unsatisfied as at March 31, 2019 is $7,414 million. The contracts can generally be terminated by the customers and typically includes an enforceable termination penalty payable by them.

Unbilled Revenue - Summary of U

Unbilled Revenue - Summary of Unbilled Revenue (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Revenue [Abstract]
Unbilled revenues	$ 369	$ 303
Unbilled non financial asset	572	474
Unbilled Revenue	$ 941	$ 777

Expenses by Nature - Schedule o

Expenses by Nature - Schedule of Expense by Nature (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Expense By Nature [Abstract]
Employee benefit costs	$ 7,168	$ 6,468	$ 6,034
Depreciation and amortization charges	407	287	289
Travelling costs	382	348	310
Cost of technical sub-contractors	945	860	666
Cost of software packages for own use	146	133	138
Third party items bought for service delivery to clients	235	231	152
Operating lease payments		83	82
Consultancy and professional charges	187	189	162
Communication costs	74	67	76
Repairs and maintenance	222	188	174
Rates and Taxes	27	27	25
Provision for post-sales client support			22
Power and fuel	32	32	32
Commission to non-whole time directors	1	1	1
Branding and marketing expenses	74	69	47
Impairment loss recognized/(reversed) under expected credit loss model	24	35	11
Insurance charges	13	10	9
Contribution towards Corporate Social Responsibility	54	38	24
Short-term leases (Refer to note 2.8)	13
Others	52	37	26
Total cost of sales, selling and marketing expenses and administrative expenses	$ 10,056	$ 9,103	$ 8,280

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Gratuity
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Service cost	$ 25	$ 23	$ 23
Interest expense	(1)	(1)	(1)
Remeasurements - Actuarial losses / (gains)	(13)	4	(11)
Remeasurements – Returns on plan assets excluding amounts included in interest income	2	1	2
Funded status	16	2
Prepaid gratuity benefit	20	6
Accrued gratuity	(4)	(4)
Gratuity | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Benefit obligations at the beginning	195	184
Service cost	25	23
Interest expense	13	12
Remeasurements - Actuarial losses / (gains)	(11)	5
Benefits paid	(20)	(18)
Translation differences	(17)	(11)
Benefit obligations at the end	185	195	184
Gratuity | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Fair value of plan assets at the beginning	197	187
Interest Income	14	13
Remeasurements – Returns on plan assets excluding amounts included in interest income	2	1
Contributions	27	25
Benefits paid	(19)	(18)
Translation differences	(20)	(11)
Fair value of plan assets at the end	201	197	$ 187
Provident Fund
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Remeasurements - Actuarial losses / (gains)	35
Remeasurements – Returns on plan assets excluding amounts included in interest income	(5)
Net liability (refer to note 2.5)	(33)
Provident Fund | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Benefit obligations at the beginning	866
Service cost	57
Employee contribution	121
Interest expense	79
Remeasurements - Actuarial losses / (gains)	30
Benefits paid	(94)
Translation differences	(86)
Benefit obligations at the end	973	866
Provident Fund | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Fair value of plan assets at the beginning	866
Interest Income	79
Remeasurements – Returns on plan assets excluding amounts included in interest income	(5)
Contributions	178
Benefits paid	(94)
Translation differences	(84)
Fair value of plan assets at the end	$ 940	$ 866

Employee Benefits - Summary o_2

Employee Benefits - Summary of Net Gratuity Cost (Details) - Gratuity - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Defined Benefit Plans [Line Items]
Service cost	$ 25	$ 23	$ 23
Net interest on the net defined benefit liability / asset	(1)	(1)	(1)
Net gratuity cost	$ 24	$ 22	$ 22

Employee Benefits - Re-measurem

Employee Benefits - Re-measurements Of Net Defined Benefit Liability - Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Gratuity
Re-measurements of the net defined benefit liability / asset
Actuarial (gains) / losses	$ (11)	$ 5	$ (9)
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset	(2)	(1)	(2)
Total	(13)	4	(11)
(Gain) / loss from change in financial assumptions	(8)	4	(6)
(Gain) / loss from change in experience adjustments	(3)	$ 1	$ (3)
Provident Fund
Re-measurements of the net defined benefit liability / asset
Actuarial (gains) / losses	30
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset	5
Total	$ 35

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 7,168	$ 6,468	$ 6,034
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	24	22	22
Gratuity | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	21	20	20
Gratuity | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	1	1
Gratuity | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	1	1	1
Superannuation
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	34	31	27
Superannuation | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	30	28	24
Superannuation | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	3	2	2
Superannuation | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	1	1	1
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	90	78	75
Provident Fund | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	80	69	67
Provident Fund | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	7	6	5
Provident Fund | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	3	3	3
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	100	86	84
Defined benefit plans	48	44	40
Cost	7,168	6,468	6,034
Employee Benefit Cost | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Cost	6,406	5,780	5,379
Employee Benefit Cost | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Cost	510	462	425
Employee Benefit Cost | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 252	$ 226	$ 230

Employee Benefits - Summary o_4

Employee Benefits - Summary of Weighted-Average Assumptions (Details)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Benefit Obligations
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	6.20%	7.10%
Benefit Obligations | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	6.00%	8.00%
Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average duration of defined benefit obligation	5 years 10 months 24 days	5 years 10 months 24 days
Net Periodic Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	7.10%	7.50%	6.90%
Discount rate	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.
Attrition rate	Attrition rate considered is the management’s estimate based on the past long-term trend of employee turnover in the Company.
Net Periodic Benefit Cost | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	8.00%	8.00%	8.00%
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 and management’s estimate of future salary increases.
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	6.20%	7.10%
Weighted average duration of defined benefit obligation	6 years	5 years 5 months 19 days
Expected rate of return on plan assets	8.00%	9.20%
Provident Fund | First Year
Disclosure Of Defined Benefit Plans [Line Items]
First year	8.50%	8.65%
Provident Fund | Thereafter
Disclosure Of Defined Benefit Plans [Line Items]
First year	8.50%	8.60%

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Defined Benefit Plans [Line Items]
Actual return		$ 16	$ 14	$ 14
Sensitivity analysis		Sensitivity for significant actuarial assumptions is computed by varying one actuarial assumption used for the valuation of the defined benefit obligation by one percentage, 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]
Amount contributed under benefit plan		$ 24	22	22
Superannuation
Disclosure Of Defined Benefit Plans [Line Items]
Amount contributed under benefit plan		34	31	27
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Impact of defined benefit obligation from 0.25% increase in expected rate of returns on plan assets		10
Impact of defined benefit obligation from 0.25% decrease in expected rate of returns on plan assets		14
Amount contributed under benefit plan		$ 90	$ 78	$ 75
Events After Reporting Period | Gratuity
Disclosure Of Defined Benefit Plans [Line Items]
Expected contribution to gratuity trusts	$ 19

Employee Benefits - Summary o_5

Employee Benefits - Summary of Sensitivity of Significant Assumptions Used for Valuation of Defined Benefit Obligation (Details) - Benefit Obligations $ in Millions	Mar. 31, 2020USD ($)
Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 9
Increase in Compensation Levels | Weighted Average
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 8

Employee Benefits - Summary o_6

Employee Benefits - Summary of Maturity Profile of Defined Benefit Obligation (Details) $ in Millions	Mar. 31, 2020USD ($)
Less Than 1 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 28
1-2 Years
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	29
2 - 3 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	29
3 - 4 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	30
4 - 5 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	20
5 - 10 Years
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 156

Employee Benefits - Summary o_7

Employee Benefits - Summary of Various Categories of Plan Assets (Details) - Provident Fund	Mar. 31, 2020	Mar. 31, 2019
Central and State Government Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	49.00%	49.00%
Public Sector Undertakings and Private Sector Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	48.00%	49.00%
Others
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	3.00%	2.00%

Employee Benefits - Details of

Employee Benefits - Details of Benefit Obligation (Details) $ in Millions	Mar. 31, 2019USD ($)
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Benefit obligation at the period end	$ 866

Employee Benefits - Employee Be

Employee Benefits - Employee Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefit cost	$ 7,168	$ 6,468	$ 6,034
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Salaries and bonus	7,020	6,338	5,910
Defined benefit plans	48	44	40
Defined benefit plans	100	86	84
Employee benefit cost	$ 7,168	$ 6,468	$ 6,034

Employee Benefits - Employee _2

Employee Benefits - Employee Benefit Costs (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Defined Benefit Plans [Abstract]
Stock compensation expense	$ 34	$ 29	$ 13

Equity - Additional Information

Equity - Additional Information (Details)

Jun. 27, 2020USD ($)

Apr. 20, 2020₨ / shares

Apr. 20, 2020$ / shares

Aug. 26, 2019INR (₨)

Jan. 11, 2019$ / shares

Jan. 11, 2019INR (₨)₨ / shares

Jun. 30, 2018INR (₨)

Mar. 31, 2020USD ($)Vote$ / sharesshares

Mar. 31, 2019USD ($)$ / sharesshares

Mar. 31, 2019USD ($)₨ / shares$ / sharesshares

Mar. 31, 2018USD ($)$ / sharesshares

Mar. 31, 2018USD ($)₨ / sharesshares

Mar. 31, 2020₨ / shares

Mar. 31, 2019₨ / shares

Sep. 30, 2018₨ / sharesshares

Oct. 07, 2017USD ($)

Oct. 07, 2017INR (₨)

Aug. 19, 2017₨ / sharesshares

Apr. 01, 2017shares

Disclosure Of Equity [Line Items]

Treasury shares | shares

18,239,356

20,324,982

20,324,982

10,801,956

10,801,956

11,289,514

Par value per share | (per share)

$ 0.16

$ 0.16

$ 0.16

₨ 5

₨ 5

₨ 5

Special dividend declared per share | (per share)

$ 0.06

$ 4

$ 0.08

₨ 5

Maximum share value available for buy back | ₨

₨ 82,600,000,000

Maximum buyback price per share | ₨ / shares

₨ 800

Buyback of shares

$ 1,070,000,000

$ 118,000,000

$ 2,042,000,000

Capital redemption reserve

17,000,000

10,000,000

$ 10,000,000

Dividend paid

$ 1,359,000,000

$ 1,956,000,000

1,156,000,000

Bonus shares issued | shares

2,184,191,490

Treasury shares issued | shares

10,486,661

Number of votes per equity share | Vote

1

Dividends paid

$ 1,359,000,000

Nonadjusting Events After Reporting Period

Disclosure Of Equity [Line Items]

Dividend paid

$ 532,000,000

Final dividend proposed | (per share)

₨ 9.50

$ 0.13

Buyback Program

Disclosure Of Equity [Line Items]

Par value per share | ₨ / shares

₨ 5

Special dividend declared per share | (per share)

$ 0.06

₨ 4

Buyback of shares commencement date

Mar. 20, 2019

Buyback of shares actual completion date

Aug. 26, 2019

Equity shares repurchased | shares

110,519,266

113,043,478

Average buy back price | $ / shares

$ 747.38

Percentage of buyback paid-up equity share capital

2.53%

Buyback of shares | ₨

₨ 82,600,000,000

Capital redemption reserve

$ 8,000,000

$ 9,000,000

₨ 9,000,000

Dividend paid | ₨

₨ 26,330,000,000

Amount authorized to be paid out to shareholders

$ 2,000,000,000

₨ 130,000,000,000

Percentage of equity shares repurchased

4.92%

Per share price of stock repurchased | ₨ / shares

₨ 1,150

Top of Range

Disclosure Of Equity [Line Items]

Percentage of free cash flow as dividend payout

85.00%

70.00%

Equity - Summary of Dividend Pa

Equity - Summary of Dividend Payout (Details)	12 Months Ended
	Mar. 31, 2020₨ / shares	Mar. 31, 2020$ / shares	Mar. 31, 2019₨ / shares	Mar. 31, 2019$ / shares	Mar. 31, 2018₨ / shares	Mar. 31, 2018$ / shares
Disclosure Of Equity [Line Items]
Special dividend | (per share)			₨ 4	$ 0.06	₨ 5	$ 0.08
Dividend per Equity Share
Disclosure Of Equity [Line Items]
Interim dividend | ₨ / shares	₨ 8		7		6.50
Final dividend | ₨ / shares	₨ 10.50		10.25		₨ 7.38
Special dividend | ₨ / shares			₨ 9
Equity A D S
Disclosure Of Equity [Line Items]
Interim dividend | $ / shares		$ 0.11		0.10		0.10
Final dividend | $ / shares		$ 0.15		0.16		$ 0.12
Special dividend | $ / shares				$ 0.14

Equity - Summary of Dividend _2

Equity - Summary of Dividend Payout (Parethetical) (Details)	12 Months Ended
	Mar. 31, 2019₨ / shares	Mar. 31, 2019$ / shares	Mar. 31, 2018₨ / shares	Mar. 31, 2018$ / shares
Disclosure Of Equity [Abstract]
Special dividend | (per share)	₨ 4	$ 0.06	₨ 5	$ 0.08

Other income net - Summary of O

Other income net - Summary of Other Income (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Revenue [Abstract]
Interest income on financial assets carried at amortized cost	$ 181	$ 201	$ 260
Interest income on financial assets fair valued through other comprehensive income	46	92	106
Dividend income on investments carried at fair value through profit or loss			1
Gain / (loss) on investments carried at fair value through profit or loss	26	24	39
Gain / (loss) on investments carried at fair value through other comprehensive income	6
Interest income on income tax refund	37	7	41
Exchange gains / (losses) on forward and options contracts	(66)	27
Exchange gains / (losses) on translation of other assets and liabilities	139	18	36
Others	26	42	30
Other income	$ 395	$ 411	$ 513

Employees' Stock Option Plans_3

Employees' Stock Option Plans (ESOP) - Additional Information (Details) $ / shares in Units, $ in Thousands, ₨ in Millions

Feb. 27, 2020shares

Jun. 22, 2019shares

May 02, 2019shares

Apr. 12, 2019USD ($)

Apr. 12, 2019INR (₨)

May 02, 2018shares

Feb. 20, 2018USD ($)Installment

Feb. 20, 2018INR (₨)Installment

Mar. 31, 2016shares

Mar. 31, 2020USD ($)shares$ / shares

Mar. 31, 2020INR (₨)shares

Mar. 31, 2019USD ($)shares$ / shares

Mar. 31, 2018shares$ / shares

Apr. 01, 2017shares

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

4,240,753,210

4,335,954,462

Treasury shares

18,239,356

20,324,982

10,801,956

11,289,514

Total granted

6,601,609

6,601,609

4,414,790

5,644,446

Fair value on the date of modification recognized as financial liability | $

$ 8,000

Carrying value of liability towards cash settled share based payments | $

$ 6,000

$ 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

18,239,356

20,324,982

Number of shares earmarked for welfare activities of the employees

200,000

200,000

Weighted average exercise price, Exercised | $ / shares

$ 10.49

$ 10.01

$ 7.74

2015 Stock Incentive Compensation Plan | 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]

Fair value of instruments annual grant performance based RSU

$ 2,000

₨ 130

Total granted

177,887

Vesting period, maximum term

three years to one year

one year

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

will vest over three years based on certain performance targets.

Total granted

10,263

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

41,782

217,200

Fair value of instruments eligibility annual equity grants

$ 500

₨ 32.5

Number of annual installments | Installment

3

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

will vest over four years

will generally vest over four years

Total granted

374,398

23,946

2015 Stock Incentive Compensation Plan | Grant of Restricted Stock Unit | Chief Executive Officer and Managing Director

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Total granted

58,650

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

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

Expected period to grant instruments

7 years

2015 Stock Incentive Compensation Plan | Bottom of Range

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Expected period to grant instruments

4 years

2011 Restricted Stock Units Plan

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Number of shares outstanding

11,223,576

2019 Stock Ownership Program

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Shares issued by secondary acquisition of shares

45,000,000

2019 Stock Ownership Program | 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

134,138

Fair value of instruments eligibility for one time equity grants

$ 1,500

₨ 100

2019 Stock Ownership Program | 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

53,655

Fair value of instruments eligibility for one time equity grants

$ 500

₨ 40

2019 Stock Ownership Program | Annual Grant Performance Based Restricted Stock Units (RSUs) | Other KMPs

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Vesting period

will vest over three years

Total granted

165,000

2019 Stock Ownership Program | Top of Range

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Number of shares authorized

50,000,000

Vesting period

3 years

2019 Stock Ownership Program | Bottom of Range

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Vesting period

1

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)

1,756,521

177,454

Employees' Stock Option Plans_4

Employees' Stock Option Plans (ESOP) - Summary of Stock Option Grant (Details) - shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	6,601,609	4,414,790	5,644,446
2015 Plan | RSU and ESOP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	3,854,176	4,340,700	5,544,366
2015 Plan | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	656,140	74,090	100,080
2015 Plan | KMPs | RSU and ESOP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	506,526	696,480	2,199,146
2015 Plan | KMPs | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	180,400
2015 Plan | Employees Other Than KMPs | RSU and ESOP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	3,347,650	3,644,220	3,345,220
2015 Plan | Other Employees | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	475,740	74,090	100,080
2019 Plan | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	2,091,293
2019 Plan | KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	352,793
2019 Plan | Employees Other Than KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	1,738,500

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	$ 34	$ 29	$ 13
KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	8	5	(2)
Employees Other Than KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	26	24	15
Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	$ 1	$ 1	$ 1

Employees' Stock Option Plans_6

Employees' Stock Option Plans (ESOP) - Schedule of Break-up of Employee Stock Compensation Expense (Parentheticals) (Details) $ in Millions	12 Months Ended
	Mar. 31, 2018USD ($)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Reversal of stock compensation cost toward forfeiture of stock incentives	$ 5

Employees' Stock Option Plans_7

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled Share Based Payment Transaction (Details)	12 Months Ended
	Mar. 31, 2020shares$ / shares	Mar. 31, 2019shares$ / shares	Mar. 31, 2018shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options, Granted	6,601,609	4,414,790	5,644,446
2015 Plan -RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	9,181,198	7,500,818	5,922,746
Shares arising out of options, Granted	3,854,176	4,340,700	4,561,216
Shares arising out of options, Exercised	2,561,218	1,864,510	1,686,710
Shares arising out of options, Modification to cash settled awards	1,061,820
Shares arising out of options, Forfeited and expired	631,438	795,810	1,296,434
Shares arising out of options, Ending balance	8,780,898	9,181,198	7,500,818
Shares arising out of options, Exercisable at the end	392,185	235,256	48,410
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 0.05	$ 0.04	$ 0.04
Weighted average exercise price, Granted | $ / shares	0.07	0.05	0.04
Weighted average exercise price, Exercised | $ / shares	0.04	0.04	0.04
Weighted average exercise price, Forfeited and expired | $ / shares	0.05	0.04	0.04
Weighted average exercise price outstanding, Ending balance | $ / shares	0.05	0.05	0.04
Weighted average exercise price, Exercisable at the end | $ / shares	$ 0.03	$ 0.04	$ 0.04
2015 Plan-ESOP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	1,623,176	1,933,826	2,395,300
Shares arising out of options, Granted			983,150
Shares arising out of options, Exercised	104,796	117,350	1,339,800
Shares arising out of options, Modification to cash settled awards	351,550
Shares arising out of options, Forfeited and expired	66,500	193,300	104,824
Shares arising out of options, Ending balance	1,100,330	1,623,176	1,933,826
Shares arising out of options, Exercisable at the end	780,358	698,500	393,824
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 7.46	$ 7.62	$ 7.63
Weighted average exercise price, Granted | $ / shares			7.31
Weighted average exercise price, Exercised | $ / shares	7.26	7.35	7.42
Weighted average exercise price, Forfeited and expired | $ / shares	7.43	7.43	7.63
Weighted average exercise price outstanding, Ending balance | $ / shares	7.13	7.46	7.62
Weighted average exercise price, Exercisable at the end | $ / shares	$ 7.17	$ 7.46	$ 7.63
2019 Plan: RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options, Granted	2,091,293
Shares arising out of options, Ending balance	2,091,293
Weighted average exercise price, Granted | $ / shares	$ 0.07
Weighted average exercise price outstanding, Ending balance | $ / shares	$ 0.07

Employees' Stock Option Plans_8

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled RSUs and ESOPs Outstanding (Details)	12 Months Ended
	Mar. 31, 2020USD ($)shares$ / shares	Mar. 31, 2019USD ($)shares$ / shares
2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	2,091,293
Options outstanding, Weighted average remaining contractual life	1 year 9 months 3 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.07
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	9,881,228	10,804,374
Options outstanding, Weighted average remaining contractual life	1 year 9 months 18 days	2 years 2 months 12 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.84	$ 1.16
0 - 0.07 (RSU) | 2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	2,091,293
Options outstanding, Weighted average remaining contractual life	1 year 9 months 3 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.07
0 - 0.07 (RSU) | 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	8,780,898	9,181,198
Options outstanding, Weighted average remaining contractual life	1 year 7 months 2 days	1 year 8 months 12 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.05	$ 0.05
0 - 0.07 (RSU) | Bottom of Range | 2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 0
0 - 0.07 (RSU) | 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 - 0.07 (RSU) | Top of Range | 2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	0.07
0 - 0.07 (RSU) | 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	$ 0.07	$ 0.04
6 - 8 (ESOP) | 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	1,100,330	1,623,176
Options outstanding, Weighted average remaining contractual life	3 years 5 months 23 days	5 years 14 days
Options outstanding, Weighted average exercise price | $ / shares	$ 7.13	$ 7.46
6 - 8 (ESOP) | Bottom of Range | 2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 6
6 - 8 (ESOP) | 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	6	$ 6
6 - 8 (ESOP) | Top of Range | 2019 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	8
6 - 8 (ESOP) | 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_9

Employees' Stock Option Plans (ESOP) - Summary of Fair Value estimated on Date of Grant (Details) - Black-Scholes-Merton Model	12 Months Ended
	Mar. 31, 2020USD ($)yr₨ / shares	Mar. 31, 2020USD ($)yr$ / shares	Mar. 31, 2019USD ($)yr₨ / shares	Mar. 31, 2019USD ($)yr$ / shares	Mar. 31, 2018USD ($)yr₨ / shares	Mar. 31, 2018USD ($)yr$ / shares	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)	Mar. 31, 2018INR (₨)
Restricted Stock Units (RSU) Grant Date | Indian Equity Shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | ₨ / shares	₨ 728		₨ 696		₨ 572
Exercise price | ₨ / shares	₨ 5		₨ 3.31		₨ 2.50
Expected dividends			2.65%	2.65%	2.78%	2.78%
Weighted average fair value as on grant date | ₨							₨ 607	₨ 648	₨ 533
Restricted Stock Units (RSU) Grant Date | Indian Equity Shares | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	22.00%	22.00%	21.00%	21.00%	20.00%	20.00%
Expected life of the option (years)	1	1	1	1	1	1
Expected dividends	2.00%	2.00%
Risk-free interest rate	6.00%	6.00%	7.00%	7.00%	6.00%	6.00%
Restricted Stock Units (RSU) Grant Date | Indian Equity Shares | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	30.00%	30.00%	25.00%	25.00%	25.00%	25.00%
Expected life of the option (years)	4	4	4	4	4	4
Expected dividends	3.00%	3.00%
Risk-free interest rate	7.00%	7.00%	8.00%	8.00%	7.00%	7.00%
Restricted Stock Units (RSU) Grant Date | ADS
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | $ / shares		$ 10.52		$ 10.77		$ 8.31
Exercise price | $ / shares		$ 0.07		$ 0.06		$ 0.04
Expected dividends			2.65%	2.65%	2.74%	2.74%
Weighted average fair value as on grant date | $	₨ 7.84	$ 7.84	₨ 10.03	$ 10.03	₨ 7.74	$ 7.74
Restricted Stock Units (RSU) Grant Date | ADS | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	22.00%	22.00%	22.00%	22.00%	21.00%	21.00%
Expected life of the option (years)	1	1	1	1	1	1
Expected dividends	2.00%	2.00%
Risk-free interest rate	1.00%	1.00%	2.00%	2.00%	1.00%	1.00%
Restricted Stock Units (RSU) Grant Date | ADS | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	26.00%	26.00%	26.00%	26.00%	26.00%	26.00%
Expected life of the option (years)	4	4	4	4	4	4
Expected dividends	3.00%	3.00%
Risk-free interest rate	3.00%	3.00%	3.00%	3.00%	2.00%	2.00%
Employee Stock Option Plan Grant Date | Indian Equity Shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | ₨ / shares					₨ 461
Exercise price | ₨ / shares					₨ 459
Expected dividends					2.78%	2.78%
Weighted average fair value as on grant date | ₨									₨ 127
Employee Stock Option Plan Grant Date | Indian Equity Shares | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility					25.00%	25.00%
Expected life of the option (years)					3	3
Risk-free interest rate					6.00%	6.00%
Employee Stock Option Plan Grant Date | Indian Equity Shares | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility					28.00%	28.00%
Expected life of the option (years)					7	7
Risk-free interest rate					7.00%	7.00%
Employee Stock Option Plan Grant Date | ADS
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | $ / shares						$ 7.32
Exercise price | $ / shares						$ 7.33
Expected dividends					2.74%	2.74%
Weighted average fair value as on grant date | $					₨ 1.47	$ 1.47
Employee Stock Option Plan Grant Date | ADS | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility					25.00%	25.00%
Expected life of the option (years)					3	3
Risk-free interest rate					1.00%	1.00%
Employee Stock Option Plan Grant Date | ADS | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility					31.00%	31.00%
Expected life of the option (years)					7	7
Risk-free interest rate					2.00%	2.00%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Taxes [Line Items]
Current taxes	$ 814	$ 817	$ 709
Deferred taxes	(57)	(14)	(52)
Income tax expense	757	803	657
Domestic Countries
Income Taxes [Line Items]
Current taxes	628	600	721
Deferred taxes	(43)	3	(80)
Foreign Countries
Income Taxes [Line Items]
Current taxes	186	217	(12)
Deferred taxes	$ (14)	$ (17)	$ 28

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) $ / shares in Units, ₨ in Millions, $ in Millions	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2020USD ($)$ / shares	Mar. 31, 2020INR (₨)	Mar. 31, 2019USD ($)$ / shares	Mar. 31, 2019INR (₨)	Mar. 31, 2018USD ($)$ / shares
Income Taxes [Line Items]
Additional income tax provision reversed				$ 52		$ 18		$ 45
Applicable tax rate				34.94%	34.94%	34.94%	34.94%	34.61%
Interest income on income tax refund				$ 37		$ 7		$ 41
Tax reduction period				5 years	5 years
Dividends received from owned subsidiary								130
Tax effect due to non-taxable income for Indian tax purposes				$ 383		$ 386		$ 321
Basic and diluted weighted average number of equity shares | $ / shares				$ 0.09		$ 0.09		$ 0.07
Deferred income tax liabilities not recognized amount of temporary differences				$ 1,108		$ 869
Deferred income tax assets, not recognized on accumulated losses				422		379
Group
Income Taxes [Line Items]
Income tax on dividend from subsidiary								$ 27
Income tax claims not acknowledged as debt				443	₨ 33,530
Group | Indian Income Tax Authorities
Income Taxes [Line Items]
Income tax claims not acknowledged as debt						412	₨ 28,510
Amount paid to statutory authority				707	₨ 53,520	857	₨ 59,240
Other Income
Income Taxes [Line Items]
Interest income on income tax refund				$ 37		7		41
First Five Year
Income Taxes [Line Items]
Percentage of tax reduction				100.00%	100.00%
Second Five Year | Top of Range
Income Taxes [Line Items]
Percentage of tax reduction				50.00%	50.00%
Third Five Year | Top of Range
Income Taxes [Line Items]
Percentage of tax reduction				50.00%	50.00%
UNITED STATES
Income Taxes [Line Items]
Applicable tax rate		21.00%	35.00%
Tax reforms impact on deferred tax liabilities								$ 24
Branch profit tax				15.00%	15.00%
Branch net assets				$ 723
Deferred tax liability on branch profit tax, net of tax credits				$ 23
Advanced Pricing Agreement
Income Taxes [Line Items]
Reversal of income tax expense pertaining to prior periods overseas jurisdiction						$ 7
Reversal of income tax expense pertaining to prior periods US jurisdiction	$ 225
Expects to income tax to be paid	$ 223

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Profit before income taxes	$ 3,095	$ 3,003	$ 3,143
Applicable tax rate	34.94%	34.94%	34.61%
Computed expected tax expense	$ 1,083	$ 1,049	$ 1,088
Tax effect due to non-taxable income for Indian tax purposes	(383)	(386)	(321)
Overseas taxes	103	102	109
Tax provision (reversals)	(52)	(25)	(253)
Effect of differential overseas tax rates	(11)		8
Effect of exempt non-operating income	(6)	(8)	(10)
Effect of unrecognized deferred tax assets	7	13	29
Effect of non-deductible expenses	17	50	9
Branch profit tax (net of credits)	(5)	4	(32)
Subsidiary dividend distribution tax			27
Others	4	4	3
Income tax expense	$ 757	$ 803	$ 657

Income Taxes - Summary of Expir

Income Taxes - Summary of Expiration of Unused Tax Losses (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	$ 422	$ 379
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	11	25
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	19	11
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	28	20
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	23	29
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	16	27
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	$ 325	$ 267

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Assets and Income Tax Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Major Components Of Tax Expense Income [Abstract]
Income tax assets	$ 712	$ 975
Current income tax liabilities	(197)	(227)
Net current income tax assets / (liabilities) at the end	$ 515	$ 748	$ 617	$ 282

Income Taxes - Summary Gross Mo

Income Taxes - Summary Gross Movement in Current Income Tax Asset / (Liability) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Current Tax Expense Income And Adjustments For Current Tax Of Prior Periods [Abstract]
Net current income tax asset / (liability) at the beginning	$ 748	$ 617	$ 282
Translation differences	(51)	(34)	(8)
Income tax paid	639	975	1,059
Current income tax expense	(814)	(817)	(709)
Income tax on other comprehensive income	(3)	1	(2)
Reclassified under assets held for sale (refer note no 2.10)		3	(5)
Reclassified from held for sale (Refer note 2.10)		2
Income tax benefit arising on exercise of stock options	1	1
Tax impact on buyback expenses	1	1
Additions through business combination	(6)	(1)
Net current income tax asset / (liability) at the end	$ 515	$ 748	$ 617

Income Taxes - Summary of Movem

Income Taxes - Summary of Movement in Gross Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Taxes [Line Items]
Carrying value, beginning balance	$ 101	$ 114	$ 51
Changes through profit and loss	57	14	52
Addition through business combination	(44)	(9)
Changes through OCI	1		2
Impact on account of IFRS 16 adoption	1
Translation difference	(13)	(10)	1
Carrying value, ending balance	103	101	114
Reclassified as Held for Sale		(8)	8
Deferred income tax assets after set off	231	199
Deferred income tax liabilities after set off	(128)	(98)
Property, plant and equipment [member]
Income Taxes [Line Items]
Carrying value, beginning balance	38	33	21
Changes through profit and loss	(3)	7	12
Translation difference	(3)	(2)
Carrying value, ending balance	32	38	33
Lease liabilities
Income Taxes [Line Items]
Changes through profit and loss	10
Reclassification	8
Impact on account of IFRS 16 adoption	1
Translation difference	(1)
Carrying value, ending balance	18
Accrued compensation to employees
Income Taxes [Line Items]
Carrying value, beginning balance	4	2	9
Changes through profit and loss	3	2	(8)
Translation difference			1
Carrying value, ending balance	7	4	2
Trade Receivables
Income Taxes [Line Items]
Carrying value, beginning balance	26	22	21
Changes through profit and loss	3	5	1
Translation difference	(3)	(1)
Carrying value, ending balance	26	26	22
Compensated absences
Income Taxes [Line Items]
Carrying value, beginning balance	57	56	58
Changes through profit and loss	5	4
Translation difference	(5)	(3)	(2)
Carrying value, ending balance	57	57	56
Post sales client support
Income Taxes [Line Items]
Carrying value, beginning balance	15	15	15
Changes through profit and loss	1	1
Translation difference	(1)	(1)
Carrying value, ending balance	15	15	15
Derivative financial instruments
Income Taxes [Line Items]
Carrying value, beginning balance	(15)	2	(11)
Changes through profit and loss	35	(16)	13
Changes through OCI	2	(1)
Translation difference	(1)
Carrying value, ending balance	21	(15)	2
Credits related to branch profits
Income Taxes [Line Items]
Carrying value, beginning balance	49	52
Changes through profit and loss	1	(3)	53
Translation difference			(1)
Carrying value, ending balance	50	49	52
Intangibles arising on business combinations
Income Taxes [Line Items]
Carrying value, beginning balance	(19)	(6)	(32)
Changes through profit and loss	6	9	13
Addition through business combination	(45)	(8)
Translation difference	2	(2)
Carrying value, ending balance	(56)	(19)	(6)
Reclassified as Held for Sale		(12)	13
Branch profit tax
Income Taxes [Line Items]
Carrying value, beginning balance	(78)	(77)	(50)
Changes through profit and loss	4	(1)	(25)
Translation difference	1		(2)
Carrying value, ending balance	(73)	(78)	(77)
Others
Income Taxes [Line Items]
Carrying value, beginning balance	22	14	11
Changes through profit and loss	(8)	5	2
Addition through business combination	1	(1)
Changes through OCI	(1)	1	2
Reclassification	(8)
Translation difference	(3)	(1)	4
Carrying value, ending balance	3	22	14
Reclassified as Held for Sale		4	(5)
Computer software
Income Taxes [Line Items]
Carrying value, beginning balance			6
Changes through profit and loss			(6)
Intangible assets
Income Taxes [Line Items]
Carrying value, beginning balance	2	1	3
Changes through profit and loss		1	(3)
Translation difference	1		1
Carrying value, ending balance	$ 3	$ 2	$ 1

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, 2020	Mar. 31, 2019	Mar. 31, 2018
Weighted Average Shares And Adjusted Weighted Average Shares [Abstract]
Basic earnings per equity share - weighted average number of equity shares outstanding (1)(2)	4,257,754,522	4,347,130,157	4,510,664,644
Effect of dilutive common equivalent shares - share options outstanding	7,389,706	6,290,615	4,483,096
Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding	4,265,144,228	4,353,420,772	4,515,147,740

Reconciliation of Basic and D_4

Reconciliation of Basic and Diluted Shares Used in Computing Earnings Per Equity Share - Additional Information (Details) - shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Weighted Average Shares And Adjusted Weighted Average Shares [Abstract]
Number of options with anti-dilutive effect	13,093	0	134,476

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
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	100.00%	100.00%
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	100.00%	100.00%
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	100.00%	100.00%
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	100.00%	100.00%
Infosys Tecnologia DO Brasil LTDA. (Infosys Brasil)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Tecnologia DO Brasil LTDA. (Infosys Brasil)
Country	Brazil
Holding as of		100.00%
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	100.00%	100.00%
EdgeVerve Systems Limited (EdgeVerve)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	EdgeVerve Systems Limited (EdgeVerve)
Country	India
Holding as of	100.00%	100.00%
Infosys Austria GmbH (formerly Lodestone Management Consultants GmbH)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Austria GmbH (formerly Lodestone Management Consultants GmbH)
Country	Austria
Holding as of	100.00%	100.00%
Skava Systems Pvt Ltd (Skava Systems)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Skava Systems Pvt. Ltd. (Skava Systems)
Country	India
Holding as of	100.00%	100.00%
Kallidus Inc. (Kallidus)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Kallidus Inc. (Kallidus)
Country	U.S.
Holding as of	100.00%	100.00%
Infosys Chile SpA
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Chile SpA
Country	Chile
Holding as of	100.00%	100.00%
Infosys Arabia Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Arabia Limited
Country	Saudi Arabia
Holding as of	70.00%	70.00%
Infosys Consulting Ltda
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Ltda.
Country	Brazil
Holding as of	100.00%	99.99%
Infosys CIS LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys CIS LLC
Country	Russia
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	100.00%	100.00%
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	100.00%	100.00%
Infosys Technologies (Australia) Pty. Limited (Infosys Australia)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Technologies (Australia) Pty. Limited (Infosys Australia)
Country	Australia
Holding as of		100.00%
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	100.00%	100.00%
Infosys Canada Public Services Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Canada Public Services Inc
Country	Canada
Infosys BPM Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPM Limited
Country	India
Holding as of	99.99%	99.98%
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	99.99%	99.98%
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	99.99%	99.98%
Infosys McCamish Systems LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys McCamish Systems LLC
Country	U.S.
Holding as of	99.99%	99.98%
Portland Group Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Portland Group Pty Ltd
Country	Australia
Holding as of	99.99%	99.98%
Infosys BPO Americas LLC.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPO Americas LLC.
Country	U.S.
Holding as of	99.99%	99.98%
Infosys Consulting Holding AG (Infosys Lodestone)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Holding AG (Infosys Lodestone)
Country	Switzerland
Holding as of	100.00%	100.00%
Lodestone Management Consultants Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Lodestone Management Consultants Inc.
Country	U.S.
Infosys Management Consulting Pty Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Management Consulting Pty Limited
Country	Australia
Holding as of	100.00%	100.00%
Infosys Consulting AG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting AG
Country	Switzerland
Holding as of	100.00%	100.00%
Infosys Consulting GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting GmbH
Country	Germany
Holding as of	100.00%	100.00%
Infosys Consulting S.R.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting S.R.L.
Country	Romania
Holding as of	100.00%	100.00%
Infosys Consulting SAS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting SAS
Country	France
Holding as of	100.00%	100.00%
Infosys Consulting s.r.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting s.r.o.
Country	Czech Republic
Holding as of	100.00%	100.00%
Infosys Consulting (Shanghai) Co., Ltd.(formerly Lodestone Management Consultants Co., Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting (Shanghai) Co., Ltd.(formerly Lodestone Management Consultants Co., Ltd)
Country	China
Holding as of	100.00%	100.00%
Infy Consulting Company Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infy Consulting Company Ltd
Country	U.K.
Holding as of	100.00%	100.00%
Infy Consulting B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infy Consulting B.V.
Country	The Netherlands
Holding as of	100.00%	100.00%
Infosys Consulting Sp. z.o.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Sp. z.o.o
Country	Poland
Holding as of	99.99%	100.00%
Lodestone Management Consultants Portugal, Unipessoal, Lda.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Lodestone Management Consultants Portugal, Unipessoal, Lda.
Country	Portugal
Holding as of	100.00%	100.00%
Infosys Consulting S.R.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting S.R.L.
Country	Argentina
Holding as of	100.00%	100.00%
Infosys Consulting (Belgium) NV (formerly Lodestone Management Consultants (Belgium) S.A.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting (Belgium) NV (formerly Lodestone Management Consultants (Belgium) S.A.
Country	Belgium
Holding as of	99.90%	99.90%
Panaya Inc (Panaya)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Inc. (Panaya)
Country	U.S.
Holding as of	100.00%	100.00%
Panaya Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Ltd.
Country	Israel
Holding as of	100.00%	100.00%
Panaya GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya GmbH
Country	Germany
Holding as of	100.00%	100.00%
Panaya Japan Co. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Panaya Japan Co. Ltd
Country	Japan
Holding as of		100.00%
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	100.00%	100.00%
Brilliant Basics Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Brilliant Basics Limited
Country	U.K.
Holding as of	100.00%	100.00%
Brilliant Basics (MENA) DMCC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Brilliant Basics (MENA) DMCC
Country	Dubai
Holding as of	100.00%	100.00%
Infosys Consulting Pte Limited (Infosys Singapore)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Pte Limited (Infosys Singapore)
Country	Singapore
Holding as of	100.00%	100.00%
Infosys Middle East FZ LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Middle East FZ LLC
Country	Dubai
Holding as of	100.00%	100.00%
Fluido Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Oy
Country	Finland
Holding as of	100.00%	100.00%
Fluido Sweden AB (Extero)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Sweden AB (Extero)
Country	Sweden
Holding as of	100.00%	100.00%
Fluido Norway A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Norway A/S
Country	Norway
Holding as of	100.00%	100.00%
Fluido Denmark A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Denmark A/S
Country	Denmark
Holding as of	100.00%	100.00%
Fluido Slovakia s.r.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Slovakia s.r.o
Country	Slovakia
Holding as of	100.00%	100.00%
Fluido Newco AB
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Fluido Newco AB
Country	Sweden
Holding as of	100.00%	100.00%
Infosys Compaz Pte. Ltd (formerly Trusted Source Pte. Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Compaz Pte. Ltd (formerly Trusted Source Pte. Ltd)
Country	Singapore
Holding as of	60.00%	60.00%
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	100.00%
WongDoody Holding Company Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody Holding Company Inc. (WongDoody)
Country	U.S.
Holding as of	100.00%	100.00%
WDW Communications, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WDW Communications, Inc
Country	U.S.
Holding as of	100.00%	100.00%
HIPUS Co. Ltd. (formerly Hitachi Procurement Service Co. Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	HIPUS Co. Ltd. (formerly Hitachi Procurement Service Co. Ltd)
Country	Japan
Holding as of	81.00%
Wong Doody, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody, Inc
Country	U.S.
Holding as of	100.00%	100.00%
Stater N.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater N.V.
Country	The Netherlands
Holding as of	75.00%
Stater Nederland B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Nederland B.V.
Country	The Netherlands
Holding as of	75.00%
Stater Duitsland B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Duitsland B.V.
Country	The Netherlands
Holding as of	75.00%
Stater XXL B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater XXL B.V.
Country	The Netherlands
Holding as of	75.00%
HypoCasso B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	HypoCasso B.V.
Country	The Netherlands
Holding as of	75.00%
Stater Participations B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Participations B.V.
Country	The Netherlands
Holding as of	75.00%
Stater Deutschland Verwaltungs-GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Deutschland Verwaltungs-GmbH
Country	Germany
Holding as of	75.00%
Stater Deutschland GmbH & Co. KG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Deutschland GmbH & Co. KG
Country	Germany
Holding as of	75.00%
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	53.99%
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	100.00%
Simplus North America Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus North America Inc.
Country	Canada
Holding as of	100.00%
Simplus ANZ Pty Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus ANZ Pty Ltd.
Country	Australia
Holding as of	100.00%
Simplus Australia Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Australia Pty Ltd
Country	Australia
Holding as of	100.00%
Sqware Peg Digital Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Sqware Peg Digital Pty Ltd
Country	Australia
Holding as of	100.00%
Simplus Philippines, Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Philippines, Inc.
Country	Philippines
Holding as of	100.00%
Simplus Europe, Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Europe, Ltd.
Country	U.K.
Holding as of	100.00%
Simplus U.K., Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus U.K., Ltd.
Country	U.K.
Holding as of	100.00%
Simplus Ireland, Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simplus Ireland, Ltd.
Country	Ireland
Holding as of	100.00%

Related Party Transactions - _2

Related Party Transactions - Schedule of Related Party Transactions (Parenthetical) (Details)	Mar. 13, 2020	Feb. 20, 2020	May 23, 2019	Apr. 01, 2019	Nov. 16, 2018	Oct. 11, 2018	May 22, 2018	Mar. 31, 2020
Infosys Technologies (Australia) Pty. Limited (Infosys Australia)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date								Nov. 17, 2019
WongDoody Holding Company Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary							100.00%
Lodestone Management Consultants Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date								May 4, 2018
Infosys Luxembourg S.a.r.l
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date								Aug. 6, 2018
Infosys South Africa (Pty) Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date								Dec. 19, 2018
Fluido Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary						100.00%
Infosys CIS LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date								Nov. 29, 2018
Infosys Compaz Pte Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary					60.00%
Infosys Canada Public Services Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date								Nov. 27, 2018
HIPUS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary				81.00%
Stater N.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			75.00%
Infosys Tecnologia DO Brasil LTDA. (Infosys Brasil)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date								Oct. 1, 2019
Outbox Systems Inc. dba Simplus (US)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary	100.00%
Panaya Japan Co. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date								Oct. 31, 2019
Infosys Consulting Sp. z.o.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary		100.00%

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2018
Chief Executive Officer and Managing Director
Disclosure Of Transactions Between Related Parties [Line Items]
Appointment term	5 years
DWA Nova LLC
Disclosure Of Transactions Between Related Parties [Line Items]
Write down of Investment		$ 11

Related Party Transactions - _3

Related Party Transactions - Schedule of List of Other Related Parties (Details)	12 Months Ended
	Mar. 31, 2020
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 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 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

Related Party Transactions - _4

Related Party Transactions - Schedule of Related Party Transactions with Key Management Personnel (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Key Management Personnel Stock Compensation Expense [Abstract]
Salaries and other employee benefits to whole-time directors and executive officers	$ 17	$ 14	$ 8
Commission and other benefits to non-executive / independent directors	1	1	2
Total compensation	$ 18	$ 15	$ 10

Related Party Transactions - _5

Related Party Transactions - Schedule of Related Party Transactions with Key Management Personnel (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Key Management Personnel Stock Compensation Expense [Line Items]
Reversal of stock compensation cost toward forfeiture of stock incentives			$ 5
Former Chief Executive Officer and Managing Director
Disclosure Of Key Management Personnel Stock Compensation Expense [Line Items]
Reversal of stock compensation cost toward forfeiture of stock incentives			5
Whole Time Directors And Executive Officers
Disclosure Of Key Management Personnel Stock Compensation Expense [Line Items]
Employee stock compensation expense towards KMP	$ 8	$ 5	$ (2)

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segmented Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of Operating Segments [Line Items]
Revenues	$ 12,780	$ 11,799	$ 10,939
Identifiable operating expenses	6,896	6,365	5,727
Allocated expenses	2,746	2,449	2,264
Segment profit	3,138	2,985	2,948
Unallocable expenses	414	289	289
Operating profit	2,724	2,696	2,659
Other income, net	395	411	513
Finance cost (Refer Note 2.8)	(24)
Share in associate's profit/ (loss), including impairment			(11)
Profit before income taxes	3,095	3,003	3,143
Income tax expense	757	803	657
Net profit	2,338	2,200	2,486
Depreciation and amortization	407	287	289
Non-cash expenses other than depreciation and amortization	7	107	29
Reduction in the fair value of Disposal Group held for sale (Refer Note 2.10)		(39)	(18)
Adjustment in respect of excess of carrying amount over recoverable amount on reclassification from "Held for Sale"		(65)
Operating Segments | Financial Services
Disclosure of Operating Segments [Line Items]
Revenues	4,029	3,778	3,594
Identifiable operating expenses	2,109	2,021	1,876
Allocated expenses	893	775	731
Segment profit	1,027	982	987
Operating Segments | Retail
Disclosure of Operating Segments [Line Items]
Revenues	1,976	1,935	1,760
Identifiable operating expenses	984	974	878
Allocated expenses	399	385	371
Segment profit	593	576	511
Operating Segments | Communication
Disclosure of Operating Segments [Line Items]
Revenues	1,687	1,488	1,378
Identifiable operating expenses	998	816	702
Allocated expenses	348	312	269
Segment profit	341	360	407
Operating Segments | Energy, Utilities, resources and Services
Disclosure of Operating Segments [Line Items]
Revenues	1,652	1,483	1,287
Identifiable operating expenses	860	808	652
Allocated expenses	340	312	261
Segment profit	452	363	374
Operating Segments | Manufacturing
Disclosure of Operating Segments [Line Items]
Revenues	1,285	1,163	1,035
Identifiable operating expenses	703	644	602
Allocated expenses	293	255	235
Segment profit	289	264	198
Operating Segments | Hi-Tech
Disclosure of Operating Segments [Line Items]
Revenues	981	882	796
Identifiable operating expenses	581	506	431
Allocated expenses	175	154	140
Segment profit	225	222	225
Operating Segments | Life Science
Disclosure of Operating Segments [Line Items]
Revenues	822	743	729
Identifiable operating expenses	452	394	378
Allocated expenses	168	147	135
Segment profit	202	202	216
Operating Segments | Others
Disclosure of Operating Segments [Line Items]
Revenues	348	327	360
Identifiable operating expenses	209	202	208
Allocated expenses	130	109	122
Segment profit	$ 9	$ 16	$ 30

Segment Reporting - Additional

Segment Reporting - Additional Information (Details) - Customer	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Information About Major Customers [Abstract]
Number of client individually accounted for more than 10% of revenue	0	0	0