Infosys Limited (INFY) 20-F 17 Jun 22 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2022shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Trading Symbol	INFY
Entity Registrant Name	INFOSYS LIMITED
Entity Central Index Key	0001067491
Current Fiscal Year End Date	--03-31
Entity Well Known Seasoned Issuer	Yes
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock Shares Outstanding	4,206,738,641
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
ICFR Auditor Attestation Flag	true
Auditor Firm ID	1180
Auditor Name	Deloitte Haskins & Sells LLP
Auditor Location	Bengaluru, Karnataka, India
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	Electronics City
Entity Address, Address Line Two	Hosur Road
Entity Address, City or Town	Bengaluru
Entity Address, Country	IN
Entity Address, Postal Zip Code	560 100
Local Phone Number	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, 2022	Mar. 31, 2021
Current assets
Cash and cash equivalents	$ 2,305	$ 3,380
Current investments	880	320
Trade receivables	2,995	2,639
Unbilled revenues	1,526	1,030
Prepayments and other current assets	1,133	912
Income tax assets	7
Derivative financial instruments	19	26
Total current assets	8,865	8,307
Non-current assets
Property, plant and equipment	1,793	1,863
Right of use assets	636	656
Goodwill	817	832
Intangible assets	225	283
Non-current investments	1,801	1,623
Unbilled revenues	124	81
Deferred income tax assets	160	150
Income tax assets	805	795
Other non-current assets	329	235
Total non-current assets	6,690	6,518
Total assets	15,555	14,825
Current liabilities
Trade payables	545	362
Lease liabilities	115	101
Derivative financial instruments	8	8
Current income tax liabilities	344	294
Unearned revenues	834	554
Employee benefit obligations	288	276
Provisions	129	97
Other current liabilities	2,170	1,572
Total current liabilities	4,433	3,264
Non-current liabilities
Lease liabilities	607	627
Deferred income tax liabilities	153	120
Employee benefit obligations	12	13
Other non-current liabilities	356	299
Total liabilities	5,561	4,323
Equity
Share capital – ₹5/- ($0.16) par value 4,800,000,000 (4,800,000,000) authorized equity shares, issued and outstanding 4,193,012,929 (4,245,146,114) equity shares fully paid up, net of 13,725,712, (15,514,732) treasury shares each as at March 31, 2022 (March 31, 2021), respectively	328	332
Share premium	337	359
Retained earnings	11,672	12,087
Cash flow hedge reserve	1	2
Other reserves	1,170	908
Capital redemption reserve	21	17
Other components of equity	(3,588)	(3,263)
Total equity attributable to equity holders of the company	9,941	10,442
Non-controlling interests	53	60
Total equity	9,994	10,502
Total liabilities and equity	15,555	14,825
Commitments and contingent liabilities

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical)	Mar. 31, 2022₨ / sharesshares	Mar. 31, 2022$ / sharesshares	Mar. 31, 2021₨ / sharesshares	Mar. 31, 2021$ / 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	4,193,012,929	4,193,012,929	4,245,146,114	4,245,146,114
Number of shares outstanding	4,193,012,929	4,193,012,929	4,245,146,114	4,245,146,114
Treasury shares	13,725,712	13,725,712	15,514,732	15,514,732

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Comprehensive Income [Abstract]
Revenues		$ 16,311	$ 13,561	$ 12,780
Cost of sales		10,996	8,828	8,552
Gross profit		5,315	4,733	4,228
Operating expenses:
Selling and marketing expenses		692	624	664
Administrative expenses		868	784	840
Total operating expenses		1,560	1,408	1,504
Operating profit		3,755	3,325	2,724
Other income, net		308	297	395
Finance cost		27	26	24
Profit before income taxes		4,036	3,596	3,095
Income tax expense		1,068	973	757
Net profit		2,968	2,623	2,338
Items that will not be reclassified subsequently to profit or loss:
Re-measurements of the net defined benefit liability / asset, net		(11)	17	(24)
Equity instruments through other comprehensive income, net		12	16	(5)
Other comprehensive income that will not be reclassified to profit or loss, net of tax		1	33	(29)
Items that will be reclassified subsequently to profit or loss:
Fair valuation of investments, net	[1]	(6)	(14)	3
Fair value changes on derivatives designated as cash flow hedge, net		(1)	4	(5)
Foreign currency translation		(320)	333	(720)
Total other comprehensive income that will be reclassified to profit or loss, net of tax		(327)	323	(722)
Total other comprehensive income/(loss), net of tax		(326)	356	(751)
Total comprehensive income		2,642	2,979	1,587
Profit attributable to:
Owners of the company		2,963	2,613	2,331
Non-controlling interests		5	10	7
Net profit		2,968	2,623	2,338
Total comprehensive income attributable to:
Owners of the company		2,637	2,968	1,582
Non-controlling interests		5	11	5
Total comprehensive income		$ 2,642	$ 2,979	$ 1,587
Earnings per equity share
Basic (in $ per share)		$ 0.70	$ 0.62	$ 0.55
Diluted (in $ per share)		$ 0.70	$ 0.61	$ 0.55
Weighted average equity shares used in computing earnings per equity share
Basic (in shares)		4,209,546,724	4,242,416,665	4,257,754,522
Diluted (in shares)		4,218,525,134	4,250,732,467	4,265,144,228
[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 (Impact on Account of Adoption of IFRS 16 [member]) at Mar. 31, 2019	[1]	$ (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	[2]		4,335,954,462
Balance, Shares at Mar. 31, 2019 | shares	[2]		4,335,954,462
Changes in equity for the year
Net Profit		2,338				2,331					2,331	7
Re-measurement of the net defined benefit liability/asset, net*		(24)								(24)	(24)
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)		(5)								(5)	(5)
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[1]	3								3	3
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)		(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 (Refer to Note 2.17)		1			1						1
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[2]		2,666,014
Buyback of equity shares (Refer to Note 2.15)		(902)	$ (7)			(895)					(902)
Buyback of equity shares (Refer to note 2.5 and 2.15), Shares | shares	[2]		(97,867,266)
Transaction costs related to buyback* (Refer to Note 2.15)	[1]	(1)				(1)					(1)
Amount transferred to capital redemption reserve upon Buyback (Refer to Note 2.15)		0				(7)		7
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		0				151	(151)
Effect of modification of equity settled share-based payment awards to cash settled awards (Refer to Note 2.17)		(8)			(7)	(1)					(8)
Financial liability under option arrangements (Refer to Note 2.5)		(86)				(86)					(86)
Employee stock compensation expense (Refer to Note 2.17)		33			33						33
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)(1)	[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	[2]		4,240,753,210
Changes in equity for the year
Net Profit		2,623				2,613					2,613	10
Re-measurement of the net defined benefit liability/asset, net*		17								17	17
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)		16								16	16
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[1]	(14)								(14)	(14)
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)		4							4		4
Exchange difference on translation of foreign operations		333								332	332	1
Total comprehensive income		2,979				2,613			4	351	2,968	11
Shares issued on exercise of employee stock options (Refer to Note 2.17)		2			2						2
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[2]		4,392,904
Transfer to other reserves		0				(455)	455
Transfer from other reserves on utilization		0				141	(141)
Effect of modification of equity settled share-based payment awards to cash settled awards (Refer to Note 2.17)		12			12						12
Employee stock compensation expense (Refer to Note 2.17)		34			34						34
Income tax benefit arising on exercise of stock options		6			6						6
Payment towards acquisition of minority interest		(7)				(4)					(4)	(3)
Dividends paid to non-controlling interest of subsidiary		(3)										(3)
Dividends (including corporate dividend tax)(1)	[3]	(1,222)				(1,222)					(1,222)
Balance at Mar. 31, 2021		$ 10,502	$ 332		359	12,087	908	17	2	(3,263)	10,442	60
Balance, Shares at Mar. 31, 2021 | shares		4,245,146,114	4,245,146,114	[2]
Changes in equity for the year
Net Profit		$ 2,968				2,963					2,963	5
Re-measurement of the net defined benefit liability/asset, net*		(11)								(11)	(11)
Equity instruments through other comprehensive income, net* (Refer to Notes 2.2 and 2.18)		12								12	12
Fair value changes on investments, net* (Refer to Notes 2.2 and 2.18)	[1]	(6)								(6)	(6)
Fair value changes on derivatives designated as cash flow hedge, net* (Refer to Notes 2.3 and 2.18)		(1)							(1)		(1)
Exchange difference on translation of foreign operations		(320)								(320)	(320)
Total comprehensive income		2,642				2,963			(1)	(325)	2,637	5
Shares issued on exercise of employee stock options (Refer to Note 2.17)		2			2						2
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares | shares	[2]		3,674,152
Buyback of equity shares (Refer to Note 2.15)		(1,499)	$ (4)		(86)	(1,409)					(1,499)
Buyback of equity shares (Refer to note 2.5 and 2.15), Shares | shares	[2]		(55,807,337)
Transaction costs related to buyback* (Refer to Note 2.15)	[1]	(4)				(4)					(4)
Amount transferred to capital redemption reserve upon Buyback (Refer to Note 2.15)		0				(4)		4
Transfer to other reserves		0				(408)	408
Transfer from other reserves on utilization		0				146	(146)
Employee stock compensation expense (Refer to Note 2.17)		52			52						52
Income tax benefit arising on exercise of stock options		10			10						10
Dividends paid to non-controlling interest of subsidiary		(12)										(12)
Dividends (including corporate dividend tax)(1)	[3]	(1,699)				(1,699)					(1,699)
Balance at Mar. 31, 2022		$ 9,994	$ 328		$ 337	$ 11,672	$ 1,170	$ 21	$ 1	$ (3,588)	$ 9,941	$ 53
Balance, Shares at Mar. 31, 2022 | shares		4,193,012,929	4,193,012,929	[2]
[1]	net of taxes
[2]	excludes treasury shares of 13,725,712 as of March 31, 2022, 15,514,732 as of March 31, 2021, and 18,239,356 as of March 31, 2020, and 20,324,982 as of April 1, 2019, held by consolidated trust.
[3]	net of treasury shares

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)shares
Statement Of Changes In Equity [Abstract]
Tax on buyback | $	$ 256
Treasury shares | shares	13,725,712

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Operating activities:
Net profit	$ 2,968	$ 2,623	$ 2,338
Adjustments to reconcile net profit to net cash provided by operating activities:
Depreciation and amortization	466	441	407
Interest and dividend income	(108)	(77)	(68)
Finance cost	27	26	24
Income tax expense	1,068	973	757
Effect of exchange rate changes on assets and liabilities	15	(8)	27
Impairment loss under expected credit loss model	23	25	23
Stock compensation expense	56	45	34
Other adjustments	8	(13)	(20)
Changes in working capital
Trade receivables and unbilled revenues	(1,064)	(248)	(542)
Prepayments and other assets	(225)	(90)	70
Trade payables	200	(33)	(52)
Unearned revenues	299	138	19
Other liabilities and provisions	632	319	233
Cash generated from operations	4,365	4,121	3,250
Income taxes paid	(1,020)	(863)	(639)
Net cash provided by operating activities	3,345	3,258	2,611
Investing activities:
Expenditure on property, plant and equipment and intangibles	(290)	(285)	(465)
Deposits placed with corporation	(121)	(97)	(96)
Redemption of deposits placed with corporations	101	69	81
Interest and dividend received	109	70	52
Payment for acquisition of business, net of cash acquired		(165)	(252)
Payment of contingent consideration pertaining to acquisition of business	(7)	(21)	(1)
Payments to acquire Investments
Liquid mutual fund units and fixed maturity plan securities	(7,240)	(4,753)	(4,897)
Certificates of deposit	(560)		(156)
Quoted debt securities	(786)	(1,555)	(363)
Equity and preference securities			(6)
Other investments	(3)	(3)	(4)
Proceeds on sale of Investments
Quoted debt securities	494	534	512
Equity and preference securities		10	4
Certificates of deposit	105	154	360
Commercial papers			72
Liquid mutual fund units and fixed maturity plan securities	7,186	4,909	4,873
Other investments	1	3
Escrow and other deposits pertaining to Buyback	(57)
Redemption of escrow and other deposits pertaining to Buyback	57		37
Other payments	(3)	(6)
Other receipts	9	7	7
Net cash (used)/ generated in investing activities	(1,005)	(1,129)	(242)
Financing activities:
Payment of lease liabilities	(125)	(94)	(80)
Payment of dividends (including corporate dividend tax wherever applicable)	(1,703)	(1,226)	(1,359)
Payment of dividends to non-controlling interests of subsidiary	(11)	(3)	(5)
Shares issued on exercise of employee stock options	2	2	1
Payment towards purchase of non-controlling interest		(7)
Other payments	(17)
Other receipts	32	11
Buyback of equity shares including transaction costs and tax on buyback	(1,503)		(1,070)
Net cash used in financing activities	(3,325)	(1,317)	(2,513)
Net increase/(decrease) in cash and cash equivalents	(985)	812	(144)
Effect of exchange rate changes on cash and cash equivalents	(90)	103	(220)
Cash and cash equivalents at the beginning	3,380	2,465	2,829
Cash and cash equivalents at the end	2,305	3,380	2,465
Supplementary information:
Restricted cash balance	$ 62	$ 69	$ 52

Overview

Overview	12 Months Ended
	Mar. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract]
Overview	1. Overview 1.1 Company overview Infosys Limited (the “Company” or “Infosys”) provides consulting, technology, outsourcing and next-generation digital services, to enable clients to execute strategies for their digital transformation. Infosys together with its subsidiaries and controlled trusts is herein after referred to as the “Group”. The Company is a public limited company incorporated and domiciled in India and has its registered office at Bengaluru, Karnataka, India. The Company has its primary listings on the BSE Limited and National Stock Exchange of India Limited in India. The Company’s American Depositary Shares (“ADS”) representing equity shares are listed on the New York Stock Exchange (“NYSE”). The Group's consolidated financial statements are authorized for issue by the Company’s Board of Directors on June 17, 2022. 1.2 Basis of preparation of financial statements These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), under the historical cost convention on the accrual basis except for certain financial instruments which have been measured at fair values. Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use. 1.3 Basis of consolidation Infosys consolidates entities which it owns or controls. The consolidated financial statements comprise the financial statements of the Company, its controlled trusts and its subsidiaries. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Subsidiaries are consolidated from the date control commences until the date control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and intra-group balances and transactions including unrealized gain / loss from such transactions are eliminated upon consolidation. These financial statements are prepared by applying uniform accounting policies in use at the Group. Non-controlling interests which represent part of the net profit or loss and net assets of subsidiaries that are not, directly or indirectly, owned or controlled by the company, are excluded. Refer to Note 2.20 for the list of subsidiaries and controlled trusts of the Company. 1.4 Use of estimates and judgments The preparation of the financial statements in conformity with IFRS requires management to make estimates, judgments and assumptions. These estimates, judgments and assumptions affect the application of accounting policies and the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the period. Application of accounting policies that require critical accounting estimates involving complex and subjective judgments and the use of assumptions in these financial statements have been disclosed in Note 1.5. Accounting estimates could change from period to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as management becomes aware of changes in circumstances surrounding the estimates. Changes in estimates and judgments are reflected in the consolidated financial statements in the period in which changes are made and, if material, their effects are disclosed in the notes to the consolidated financial statements. 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 COVID-19 pandemic in the preparation of these consolidated financial statements including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of the COVID-19 pandemic, the Group has, at the date of approval of these consolidated financial statements, used internal and external sources of information including credit reports and related information and economic forecasts and expect that the carrying amount of these assets will be recovered. The impact of the COVID-19 pandemic 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 a fixed price maintenance contract is recognized ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of the contract because the services are generally discrete in nature and not repetitive. The use of method to recognize the maintenance revenues requires judgment and is based on the promises in the contract and nature of the deliverables. The Group uses the percentage-of-completion method in accounting for other fixed-price contracts. Use of the percentage-of-completion method requires the Group to determine the actual efforts or costs expended to date as a proportion of the estimated total efforts or costs to be incurred. Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity. The estimation of total efforts or costs involves significant judgement and is assessed throughout the period of the contract to reflect any changes based on the latest available information. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it 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. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. b. Income taxes The Group's two major tax jurisdictions are India and the United States, though the company also files tax returns in other overseas jurisdictions. Significant judgments are involved in determining the provision for income taxes, including amount expected to be paid/recovered for uncertain tax positions. In assessing the realizability of deferred income tax assets, management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. Management considers the scheduled reversals of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, management believes that the Group will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced (Refer to Note 2.18). c. Business combinations and intangible assets Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires us to fair value identifiable intangible assets and contingent consideration to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. 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. These measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management (Refer to Note 2.9 and 2.10). d. Property, plant and equipment Property, plant and equipment represent a significant proportion of the asset base of the Group. The charge in respect of periodic depreciation is derived after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of the Group's assets are determined by management at the time the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology (Refer to Note 2.7). e. Impairment of Goodwill Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (“CGU”) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition and which represent the lowest level at which goodwill is monitored for internal management purposes. The recoverable amount of CGUs is determined based on higher of value-in-use and fair value less cost to sell. Key assumptions in the cash flow projections are prepared based on current economic conditions and comprises estimated long term growth rates, weighted average cost of capital and estimated operating margins (Refer to Note 2.9) . 1.6 Recent accounting pronouncements 1.6.1 Standards issued but not yet effective New and revised IFRS Standards in issue but not yet effective: Amendments to IAS 16 Property, Plant and Equipment : Amendments to IAS 37 Onerous Contracts Amendments to IAS 8, Accounting Policies, Changes in Accounting, Estimates and Errors :Definition of Accounting Estimates Amendments to IAS 1, Presentation of Financial Statements :Disclosure of Accounting Policies Amendments to IAS 1 2 , Income taxes :Deferred tax related to Assets and Liabilities arising from a single transaction Amendments to IAS 16 On May 14, 2020, IASB has issued an amendment to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use (“Amendments to IAS 16”) which amends the standard to prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognizes the proceeds from selling such items, and the cost of producing those items, in profit or loss. The effective date for the adoption of this amendment is the annual periods beginning on or after January 1, 2022, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 37 On May 14, 2020, IASB has issued Onerous Contracts – Cost of Fulfilling a Contract (“Amendments to IAS 37”) which specifies that the “cost of fulfilling” a contract comprises the “costs that relate directly to the contract”. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract (examples would be direct labor, materials) or an allocation of other costs that relate directly to fulfilling contracts (an example would be the allocation of the depreciation charge for an item of property, plant and equipment used in fulfilling the contract). The effective date for adoption of this amendment is the annual periods beginning on or after January 1, 2022, although early adoption is permitted. The Group has evaluated the amendment and the impact is not expected to be material. Amendments to IAS 8 On February 12, 2021, IASB has issued amendments to IAS 8 Accounting Policies, Changes in Accounting estimates and Errors which introduced a definition of ‘accounting estimates’ and included amendments to IAS 8 to help entities distinguish changes in accounting policies from changes in accounting estimates. The effective date for adoption of this amendment is the annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 1 On February 12, 2021 , IASB has issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements which requires the entities to disclose their material accounting policies rather than their significant accounting policies. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment. Amendments to IAS 12 On May 7, 2021, IASB has issued amendment to IAS 12 Income Taxes which narrowed the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Cash and bank deposits 1,840 2,745 Deposits with financial institutions 465 635 2,305 3,380 Cash and cash equivalents as of March 31, 2022, and March 31, 2021, include restricted cash and bank balances of $62 million and $69 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.

Investments

Investments	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Current investments Amortized cost: Quoted debt securities Cost 29 — Fair value through profit and loss: Liquid mutual funds Fair value 266 205 Fair Value through Other comprehensive income: Quoted debt securities Fair value 133 115 Certificates of deposit Fair value 452 — 880 320 Non-Current investments Amortized cost: Quoted debt securities Cost 251 294 Fair value through Other comprehensive income: Quoted debt securities Fair value 1,501 1,293 Unquoted equity and preference securities Fair value 26 23 Fair value through profit and loss: Unquoted Compulsorily convertible debentures Fair value 1 1 Unquoted Preference securities Fair value 3 2 Others: Fair value 19 10 1,801 1,623 Total Investments 2,681 1,943 Investment carried at amortized cost 280 294 Investments carried at fair value through other comprehensive income 2,112 1,431 Investments carried at fair value through profit and loss 289 218 Note: Uncalled capital commitments outstanding as of March 31, 2022, and March 31, 2021, was $4 million and $6 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, 2022 Gross Tax Net Quoted debt securities (9 ) 3 (6 ) Unquoted equity and preference securities 15 (3 ) 12 (Dollars in millions) Net gain / (loss) on Year ended March 31, 2021 Gross Tax Net Quoted debt securities (17 ) 3 (14 ) Unquoted equity and preference securities 19 (3 ) 16 (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 ) Method of fair valuation: (Dollars in millions) Fair value As at March 31 Class of investment Method 2022 2021 Liquid mutual funds- carried at fair value through profit or loss Quoted price 266 205 Quoted debt securities- carried at amortized cost Quoted price and market 323 347 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market 1,634 1,408 Certificate of deposits Market observable inputs 452 — Unquoted equity and preference securities at fair value through other comprehensive income Discounted cash flows method, 26 23 Unquoted equity and preference securities- carried at fair value through profit or loss Discounted cash flows method, 3 2 Unquoted compulsorily convertible debentures- carried at fair value through profit or loss Discounted cash flows method 1 1 Others Discounted cash flows method, 19 10 2,724 1,996 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, 2022
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 which are not at fair value through profit or loss are added to the fair value on initial recognition. Regular way purchase and sale of financial assets are accounted for at trade date. 2.3.2 Subsequent measurement a. Non-derivative financial instruments (i) Financial assets carried at amortized cost A financial asset is subsequently measured at amortized cost if it is held within a business model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. (ii) Financial assets at fair value through other comprehensive income (FVOCI) A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group has made an irrevocable election for its investments which are classified as equity instruments to present the subsequent changes in fair value in other comprehensive income based on its business model. (iii) Financial assets at fair value through profit or loss (FVTPL) A financial asset which is not classified in any of the above categories are subsequently fair valued through profit or loss. (iv) Financial liabilities Financial liabilities are subsequently carried at amortized cost using the effective interest method, except for contingent consideration and financial liability under option arrangements recognized in a business combination which is subsequently measured at fair value through profit or loss. b. Derivative financial instruments The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The counterparty for such contracts is generally a bank. (i) Financial assets or financial liabilities, at fair value through profit or loss This category includes derivative financial assets or liabilities which are not designated as hedges. Although the Group believes that these derivatives constitute hedges from an economic perspective, they may not qualify for hedge accounting under IFRS 9, Financial Instruments. Any derivative that is either not designated a hedge, or is so designated but is ineffective as per IFRS 9, is categorized as a financial asset or financial liability, carried at fair value through profit or loss. Derivatives not designated as hedges are recognized initially at fair value and attributable transaction costs are recognized in net profit in the statement of comprehensive income when incurred. Subsequent to initial recognition, these derivatives are measured at fair value through profit or loss and the resulting exchange gains or losses are included in other income. Assets/ liabilities in this category are presented as current assets/current liabilities if they are either held for trading or are expected to be realized within 12 months after the balance sheet date. (ii) Cash flow hedge The Group designates certain foreign exchange forward and options contracts as cash flow hedges to mitigate the risk of foreign exchange exposure on highly probable forecast cash transactions. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in the net profit in the statement of comprehensive income. If the hedging instrument no longer meets the criteria for hedge accounting, then hedge accounting is discontinued prospectively. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in cash flow hedging reserve till the period the hedge was effective remains in cash flow hedging reserve until the forecasted transaction occurs. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the statement of comprehensive income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, then the amount accumulated in cash flow hedging reserve is reclassified to the net profit in the consolidated statement of comprehensive income. 2.3.3 Derecognition of financial instruments The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the financial asset and the transfer qualifies for derecognition under IFRS 9. A financial liability (or a part of a financial liability) is derecognized from the Group's balance sheet when the obligation specified in the contract is discharged or cancelled or expires. 2.3.4 Fair value of financial instruments In determining the fair value of its financial instruments, the Group uses a variety of methods and assumptions that are based on market conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis, available quoted market prices and dealer quotes. All methods of assessing fair value result in general approximation of value, and such value may never actually be realized. Refer to table ‘Financial instruments by category’ below for the disclosure on carrying value and fair value of financial assets and liabilities. For financial assets and liabilities maturing within one year from the balance sheet date and which are not carried at fair value, the carrying amounts approximate fair value due to the short maturity of these instruments. 2.3.5 Impairment The Group recognizes loss allowances using the expected credit loss (ECL) model for the financial assets and unbilled revenue which are not fair valued through profit or loss. Loss allowance for trade receivables and unbilled revenue with no significant financing component is measured at an amount equal to lifetime ECL. For all other financial assets, expected credit losses are measured at an amount equal to the 12-month ECL, unless there has been a significant increase in credit risk from initial recognition in which case those are measured at lifetime ECL. The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considers current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recorded is recognized as an impairment loss or gain in consolidated statement of comprehensive income. Financial instruments by category The carrying value and fair value of financial instruments by categories as of March 31, 2022 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) 2,305 — — — — 2,305 2,305 Investments (Refer to Note 2.2) Liquid mutual funds — — 266 — — 266 266 Quoted debt securities 280 — — — 1,634 1,914 1,957 (1) Certificates of deposit — — — — 452 452 452 Unquoted equity and preference securities — — 3 26 — 29 29 Unquoted Compulsorily convertible debentures — — 1 — — 1 1 Unquoted investments others — — 19 — — 19 19 Trade receivables 2,995 — — — — 2,995 2,995 Unbilled revenues (Refer to Note 2.12) (3) 838 — — — — 838 838 Prepayments and other assets (Refer to Note 2.4) 526 — — — — 526 514 (2) Derivative financial instruments — — 16 — 3 19 19 Total 6,944 — 305 26 2,089 9,364 9,395 Liabilities: Trade payables 545 — — — — 545 545 Lease liabilities 722 — — — — 722 722 Derivative financial instruments — — 8 — — 8 8 Financial liability under option arrangements (Refer to Note 2.5) — — 86 — — 86 86 Other liabilities including contingent consideration (Refer to Note 2.5) 1,989 — 16 — — 2,005 2,005 Total 3,256 — 110 — — 3,366 3,366 (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 The carrying value and fair value of financial instruments by categories as of March 31, 20 2 1 , 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) 3,380 — — — — 3,380 3,380 Investments (Refer to Note 2.2) Liquid mutual funds — — 205 — — 205 205 Quoted debt securities 294 — — — 1,408 1,702 1,755 (1) Unquoted equity and preference securities — — 2 23 — 25 25 Unquoted Compulsorily convertible debentures — — 1 — — 1 1 Unquoted investments others — — 10 — — 10 10 Trade receivables 2,639 — — — — 2,639 2,639 Unbilled revenues (Refer to Note 2.12) (3) 489 — — — — 489 489 Prepayments and other assets (Refer to Note 2.4) 544 — — — — 544 531 (2) Derivative financial instruments — — 23 — 3 26 26 Total 7,346 — 241 23 1,411 9,021 9,061 Liabilities: Trade payables 362 — — — — 362 362 Lease liabilities 728 — — — — 728 728 Derivative financial instruments — — 8 — — 8 8 Financial liability under option arrangements (Refer to Note 2.5) — — 95 — — 95 95 Other liabilities including contingent consideration (Refer to Note 2.5) 1,351 — 22 — — 1,373 1,373 Total 2,441 — 125 — — 2,566 2,566 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $13 million (3) Excludes unbilled revenue on contracts where the right to consideration is dependent on completion of contractual milestones For trade receivables, trade payables, other assets and payables maturing within one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments. Fair value hierarchy Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 - Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs). Fair value hierarchy of assets and liabilities as of March 31, 2022: (Dollars in millions) As of March 31, 2022 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) 266 266 — — Investments in quoted debt securities (Refer to Note 2.2) 1,957 1,721 236 — Investments in certificates of deposit (Refer to Note 2.2) 452 — 452 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 29 — — 29 Investments in unquoted compulsorily convertible debentures (Refer to Note 2.2) 1 — — 1 Investment in unquoted investments others (Refer to Note 2.2) 19 — — 19 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 19 — 19 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 8 — 8 — Financial liability under option arrangements (Refer to Note 2.5) 86 — — 86 Liability towards contingent consideration (Refer to Note 2.5)* 16 — — 16 * Discount rate pertaining to contingent consideration ranges from 8% During fiscal 2022, quoted debt securities of $127 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 $76 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, 2021: (Dollars in millions) As of March 31, 2021 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) 205 205 — — Investments in quoted debt securities (Refer to Note 2.2) 1,755 1,556 199 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 25 — — 25 Investments in unquoted compulsorily convertible debentures (Refer to Note 2.2) 1 — — 1 Investment in unquoted investments others (Refer to Note 2.2) 10 — — 10 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 26 — 26 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 8 — 8 — Financial liability under option arrangements (Refer to Note 2.5) 95 — — 95 Liability towards contingent consideration (Refer to Note 2.5)* 22 — — 22 * Discount rate pertaining to contingent consideration ranges from 8% to 14.5% During fiscal 2021, quoted debt securities of $161 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 $14 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. 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, quoted debt securities, certificates of deposit, quoted bonds issued by government and quasi government organizations. The Group invests after considering counterparty risks based on multiple criteria including Tier I Capital, Capital Adequacy Ratio, credit rating, profitability, NPA levels and deposit base of banks and financial institutions. These risks are monitored regularly as per Group’s risk management program. Income from financial assets (Dollars in millions) Year ended March 31, 2022 2021 2020 Interest income on financial assets carried at amortized cost 135 161 181 Interest income on financial assets fair valued through other comprehensive income 86 55 46 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 24 10 26 Gain / (loss) on investments carried at fair value through other comprehensive income — 11 6 245 238 259 Financial risk management Financial risk factors The Group's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. The Group's primary focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary market risk to the Group is foreign exchange risk. The Group uses derivative financial instruments to mitigate foreign exchange related risk exposures. The Group's exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. Market risk The Group operates internationally, and a major portion of the business is transacted in several currencies and consequently the Group is exposed to foreign exchange risk through its sales and services in the United States and elsewhere, and purchases from overseas suppliers in various foreign currencies. The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The Group is also exposed to foreign exchange risk arising on intercompany transaction in foreign currencies. The exchange rate between the Indian rupee and foreign currencies has changed substantially in recent years and may fluctuate substantially in the future. Consequently, the results of the Group’s operations are adversely affected as the rupee appreciates/ depreciates against these currencies. The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2022: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Net financial assets 2,404 657 199 178 279 3,717 Net financial liabilities (1,214 ) (417 ) (88 ) (129 ) (238 ) (2,086 ) Total 1,190 240 111 49 41 1,631 The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2021: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Net financial assets 2,140 466 181 167 232 3,186 Net financial liabilities (957 ) (352 ) (85 ) (110 ) (187 ) (1,691 ) Total 1,183 114 96 57 45 1,495 For the years ended March 31, 2022, 2021 and 2020, 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 0.46%, 0.47% and 0.45%, 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 The following table gives details in respect of outstanding foreign exchange forward and options contracts: As of March 31, 2022 March 31, 2021 In Million In $ Million In Million In $ Million Derivatives designated as cash flow hedges Forward contracts In Euro 8 9 — — Option Contracts In Australian dollars 185 139 92 70 In Euro 280 311 165 194 In United Kingdom Pound Sterling 32 42 35 48 Other derivatives Forward contracts In Brazilian Real 6 1 — — In Canadian dollars 34 27 33 26 In Chinese Yuan 38 6 105 16 In Czech Koruna 296 14 313 14 In Euro 297 330 171 201 In New Zealand dollars 20 14 16 11 In Norwegian Krone 80 9 25 3 In Philippine Peso — — 800 16 In Romanian Leu — — 10 2 In Singapore dollars 252 180 241 194 In Swiss Franc 15 17 27 29 In U.S. Dollars 1,166 1,166 1,139 1,139 In United Kingdom Pound Sterling 65 86 28 39 In South African rand 45 3 — — Option contracts In Euro 81 90 65 76 In U.S. Dollars 677 677 404 404 3,121 2,482 The Group recognized a net gain of $22 million, net gain of $84 million and net loss of $57 million on derivative financial instruments not designated as cash flow hedges for fiscal 2022, 2021 and 2020, respectively, which are included under other income. The foreign exchange forward and option contracts mature within 12 months (Dollars in millions) As of March 31, 2022 March 31, 2021 Not later than one month 823 842 Later than one month and not later than three months 1,642 1,104 Later than three months and not later than one year 656 536 3,121 2,482 During fiscal 2022, 2021 and 2020, 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, 2022, are expected to occur and reclassified to statement of comprehensive income within three months. The Group determines the existence of an economic relationship between the hedging instrument and hedged item based on the currency, amount and timing of its forecasted cash flows. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments to ensure that an economic relationship exists between the hedged item and hedging instrument, including whether the hedging instrument is expected to offset changes in cash flows of hedged items. If the hedge ratio for risk management purposes is no longer optimal but the risk management objective remains unchanged and the hedge continues to qualify for hedge accounting, the hedge relationship will be rebalanced by adjusting either the volume of the hedging instrument or the volume of the hedged item so that the hedge ratio aligns with the ratio used for risk management purposes. Any hedge ineffectiveness is calculated and accounted for in profit or loss at the time of the hedge relationship rebalancing. The following table provides the reconciliation of cash flow hedge reserve: (Dollars in millions) Year ended March 31, 2022 Year ended March 31, 2021 Gain / (Loss) Balance at the beginning of the period 2 (2 ) Gain / (Loss) recognized in other comprehensive income during the period 14 (16 ) Amount reclassified to profit or loss during the period (15 ) 21 Tax impact on above — (1 ) Balance at the end of the period 1 2 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, 2022 March 31, 2021 Derivative financial asset Derivative financial liability Derivative financial asset Derivative financial liability Gross amount of recognized financial asset/liability 24 (13 ) 28 (10 ) Amount set off (5 ) 5 (2 ) 2 Net amount presented in balance sheet 19 (8 ) 26 (8 ) 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 $2,995 million and $2,639 million as of March 31, 2022, and March 31, 2021, respectively and unbilled revenue amounting to $1,650 million and $1,111 million as of March 31, 2022, and March 31, 2021, respectively. Trade receivables and unbilled revenue are typically unsecured and are derived from revenue earned from customers primarily located in the United States of America and Europe. Credit risk has always been managed by the Group through credit approvals, establishing credit limits and continuously monitoring the creditworthiness of customers to which the Group grants credit terms in the normal course of business. The Group uses the expected credit loss model to assess any required allowances; and uses a provision matrix to compute the expected credit loss allowance for trade receivables and unbilled revenues. This matrix takes into account credit reports and other related credit information to the extent available. The Group's exposure to credit risk is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. Exposure to customers is diversified and there is no single customer contributing more than 10% of outstanding trade receivables and unbilled revenues. The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2022 2021 2020 Revenue from top five customers 11.4 11.0 11.6 Revenue from top ten customers 19.3 18.1 19.2 Credit risk exposure Trade receivables ageing schedule for fiscal 2022 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,295 734 31 10 9 4 3,083 Less: Allowance for credit loss 88 Total Trade receivables 2,995 Trade receivables ageing schedule for fiscal 2021 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,147 542 18 10 2 5 2,724 Less: Allowance for credit loss 85 Total Trade receivables 2,639 The allowance for lifetime expected credit loss on customer balances was $19 million, $25 million and $23 million for fiscal 2022, 2021 and 2020, respectively. Movement in credit loss allowance (Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 103 93 91 Translation differences (1 ) 2 (7 ) Impairment loss recognized / (reversed), net 19 25 23 Amounts written off (8 ) (17 ) (14 ) Balance at the end 113 103 93 The gross carrying amount of a financial asset is written off (either partially or in full) when there is no realistic prospect of recovery. Credit exposure The Group’s credit period generally ranges from 30-75 days. (Dollars in millions) As of March 31, 2022 March 31, 2021 Trade receivables 2,995 2,639 Unbilled revenues 1,650 1,111 Days Sales Outstanding (DSO) as of March 31, 2022, and March 31, 2021, was 67 days and 71 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 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, quoted debt securities, certificates of deposit, quoted bonds issued by government and quasi government organizations. The Group invests after considering counterparty risks based on multiple criteria including Tier I Capital, Capital Adequacy Ratio, credit rating, profitability, NPA levels and deposit base of banks and financial institutions. These risks are monitored regularly as per Group’s risk management program. Liquidity risk Liquidity risk is defined as the risk that the Group will not be able to settle or meet its obligations on time . The Group's principal sources of liquidity are cash and cash equivalents and investments and the cash flow that is generated from operations. The Group has no outstanding borrowings. The Group believes that the working capital is sufficient to meet its current requirements. As of March 31, 2022, the Group had a working capital of $4,432 million including cash and cash equivalents of $2,305 million and current investments of $880 million. As of March 31, 2021, the Group had a working capital of $5,043 million including cash and cash equivalents of $3,380 million and current investments of $320 million. As at March 31, 2022, and March 31, 2021, the outstanding employee benefit obligations were $300 million and $289 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, 2022: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 545 — — — 545 Financial liability under option arrangements (Refer to Note 2.5) — 9 11 66 86 Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5) 1,787 144 60 1 1,992 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 9 3 5 — 17 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2021: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 362 — — — 362 Financial liability under option arrangements (Refer to Note 2.5) — 84 11 — 95 Other financial liabilities (excluding liabilities towards contingent consideration) (Refer to Note 2.5) 1,264 56 27 4 1,351 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 10 10 5 — 25

Prepayments and Other Assets

Prepayments and Other Assets	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Current Rental deposits 8 4 Security deposits 1 1 Loans to employees 33 22 Prepaid expenses (1) 263 159 Interest accrued and not due 48 85 Withholding taxes and others (1) 256 286 Advance payments to vendors for supply of goods (1) 25 19 Deposit with corporation 287 276 Deferred contract cost (1)(#) Cost of obtaining a contract 113 7 Cost of fulfillment 12 2 Net investment in sublease of right of use asset (Refer to Note 2.8) 6 5 Other non-financial assets (1) 43 — Other financial assets 38 46 Total Current prepayment and other assets 1,133 912 Non-current Loans to employees 5 4 Security deposits 6 7 Deposit with corporation 4 6 Defined benefit plan assets (Refer to Note 2.14) (1) 3 3 Prepaid expenses (1) 13 11 Deferred contract cost (1)(#) Cost of obtaining a contract 78 16 Cost of fulfillment 41 4 Withholding taxes and others (1) 89 96 Net investment in sublease of right of use asset (Refer to Note 2.8) 43 48 Rental deposits 24 30 Other financial assets 23 10 Total Non- current prepayment and other assets 329 235 Total prepayment and other assets 1,462 1,147 Financial assets in prepayments and other assets 526 544 (1) Withholding taxes and others primarily consist of input tax credits and Cenvat recoverable from Government of India. Deposit with corporation represents amounts deposited to settle certain employee-related obligations as and when they arise during the normal course of business. # Includes technology assets taken over by the Company from a customer as a part of transformation project which is not considered as distinct goods or services and the control related to the assets is not transferred to the Company in accordance with IFRS 15 - Revenue from contract with customers. Accordingly, the same has been considered as a reduction to the total contract value and accounted as Deferred contract cost. Further, as at March 31, 2022, the Company has entered into a financing arrangement with a third party for these assets for $118 million which has been considered as financial liability. This includes $112 million settled during the year directly by the third party to the customer on behalf of the Company and accordingly considered as non-cash transaction (Refer to note 2.5)

Other Liabilities

Other Liabilities	12 Months Ended
	Mar. 31, 2022
Disclosure Of Other Liabilities [Abstract]
Other Liabilities	2.5 Other liabilities Other liabilities comprise the following: (Dollars in millions) As of March 31, 2022 March 31, 2021 Current Accrued compensation to employees 536 550 Accrued defined benefit plan liability (Refer to Note 2.14) (1) 1 1 Accrued expenses 986 612 Withholding taxes and others (1) 374 297 Retention money 2 2 Liabilities of controlled trusts 28 27 Deferred income- government grants (1) 1 — Liability towards contingent consideration 9 10 Capital creditors 57 51 Other non-financial liabilities (1) — 1 Other financial liabilities # 176 21 Total Current other liabilities 2,170 1,572 Non-current Liability towards contingent consideration (Refer to Note 2.10) 7 12 Accrued compensation to employees 1 — Accrued expenses 125 78 Accrued defined benefit liability (Refer to Note 2.14) (1) 49 44 Deferred income - government grants (1) 8 8 Deferred income (1) 1 2 Financial liability under option arrangements (Refer to Note 2.10) 86 95 Withholding taxes and others (1) — 50 Other non-financial liabilities (1) 1 — Other financial liabilities # 78 10 Total Non-current other liabilities 356 299 Total other liabilities 2,526 1,871 Financial liabilities included in other liabilities 2,091 1,468 Financial liability towards contingent consideration on undiscounted basis (Refer to Note 2.10) 17 25 (1) Non-financial liabilities Accrued expenses primarily relate to cost of technical sub-contractors, telecommunication charges, legal and professional charges, brand building expenses, overseas travel expenses, office maintenance and cost of software. # Deferred contract cost in note 2.4 includes technology assets taken over by the Company from a customer as a part of transformation project which is not considered as distinct goods or services and the control related to the assets is not transferred to the Company in accordance with IFRS 15 - Revenue from contract with customers. Accordingly, the same has been considered as a reduction to the total contract value and accounted as Deferred contract cost. Further, as at March 31, 2022, the Company has entered into a financing arrangement with a third party for these assets for $118 million which has been considered as financial liability. This includes $112 million settled during the year directly by the third party to the customer on behalf of the Company and accordingly considered as non-cash transaction.

Provisions and Other Contingenc

Provisions and Other Contingencies	12 Months Ended
	Mar. 31, 2022
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 for its fixed-price, fixed-timeframe contracts. Costs associated with such support services are accrued at the time related revenues are recorded and included in cost of sales. The Group estimates such costs based on historical experience and estimates are reviewed on a periodic basis for any material changes in assumptions and likelihood of occurrence. 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. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established the Group recognizes any impairment loss on the assets associated with that contract. Provisions comprise the following: (Dollars in millions) As of March 31, 2022 March 31, 2021 Provision for post sales client support and other provisions 129 97 129 97 Provision for post sales client support and other provisions majorly represents costs associated with providing sales support services which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 year. The movement in the provision for post sales client support is as follows: (Dollars in millions) Year ended March 31, 2022 Balance at the beginning 97 Translation differences — Provision recognized / (reversed) 50 Provision utilized (24 ) Balance at the end 123 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, 2022, and March 31, 2021, claims against the Group, not acknowledged as debts (excluding demands from income tax authorities- Refer to Note 2.18) amounted to $84 million ( ₹ ₹

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2022
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 charge in respect of periodic depreciation is derived at after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The Group depreciates property, plant and equipment over their estimated useful lives using the straight-line method. The estimated useful lives of assets are as follows: Buildings 22 - 25 years Plant and machinery (1) 5 years Computer equipment 3-5 years Furniture and fixtures 5 years Vehicles 5 years Leasehold improvements Lower of useful life of the asset or lease term (1) Includes solar plant with a useful life of 20 years. Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. The useful lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology Advances paid towards the acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of assets not ready to use before such date are disclosed under ‘Capital work-in-progress’. Subsequent expenditures relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Group and the cost of the item can be measured reliably. 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 2022: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2021 191 1,445 679 1,045 416 6 3,782 Additions 4 81 47 206 26 — 364 Deletions* — — (50 ) (90 ) (7 ) — (147 ) Translation difference (7 ) (45 ) (23 ) (36 ) (12 ) — (123 ) Gross carrying value as of March 31, 2022 188 1,481 653 1,125 423 6 3,876 Accumulated depreciation as of April 1, 2021 — (503 ) (492 ) (771 ) (294 ) (4 ) (2,064 ) Depreciation — (56 ) (57 ) (141 ) (45 ) (1 ) (300 ) Accumulated depreciation on deletions* — — 47 90 6 — 143 Translation difference — 18 18 26 9 — 71 Accumulated depreciation as of March 31, 2022 — (541 ) (484 ) (796 ) (324 ) (5 ) (2,150 ) Capital work-in-progress as of March 31, 2022 67 Carrying value as of March 31, 2022 188 940 169 329 99 1 1,793 Capital work-in-progress as of April 1, 2021 145 Carrying value as of April 1, 2021 191 942 187 274 122 2 1,863 * Following are the changes in the carrying value of property, plant and equipment for fiscal 20 2 1 : (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2020 174 1,324 621 882 381 6 3,388 Additions 11 70 39 156 26 — 302 Additions- Business Combinations (Refer to Note 2.10) — — — 1 — — 1 Deletions — — (4 ) (29 ) (6 ) — (39 ) Translation difference 6 51 23 35 15 — 130 Gross carrying value as of March 31, 2021 191 1,445 679 1,045 416 6 3,782 Accumulated depreciation as of April 1, 2020 — (434 ) (418 ) (646 ) (243 ) (4 ) (1,745 ) Depreciation — (52 ) (63 ) (129 ) (47 ) (1 ) (292 ) Accumulated depreciation on deletions — — 4 27 6 — 37 Translation difference — (17 ) (15 ) (23 ) (10 ) 1 (64 ) Accumulated depreciation as of March 31, 2021 — (503 ) (492 ) (771 ) (294 ) (4 ) (2,064 ) Capital work-in-progress as of March 31, 2021 145 Carrying value as of March 31, 2021 191 942 187 274 122 2 1,863 Capital work-in-progress as of April 1, 2020 167 Carrying value as of April 1, 2020 174 890 203 236 138 2 1,810 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 to Note 2.10) — — — 9 2 — 11 Deletions — — (2 ) (25 ) (5 ) — (32 ) Reclassified on account of adoption of IFRS 16 (Refer to 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 to 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 The aggregate depreciation expense is included in cost of sales in the consolidated statement of comprehensive income. The Group had contractual commitments for capital expenditure primarily comprising of commitments for infrastructure facilities and computer equipments aggregating to $164 million and $100 million as of March 31, 2022, and March 31, 2021, respectively.

Leases

Leases	12 Months Ended
	Mar. 31, 2022
Disclosure Of Quantitative Information About Leases For Lessee [Abstract]
Leases	2.8 Leases Accounting Policy The Group as a lessee The Group’s lease asset classes primarily consist of leases for land, buildings and computers. The Group assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether: (1) the contract involves the use of an identified asset (2) the Group has substantially all of the economic benefits from use of the asset through the period of the lease and (3) the Group has the right to direct the use of the asset. At the date of commencement of the lease, the Group recognizes a right-of-use asset (“ROU”) and a corresponding lease liability for all lease arrangements in which it is a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases. For these short-term and low value leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease. As a lessee, the Group determines the lease term as the non-cancellable period of a lease adjusted with any option to extend or terminate the lease, if the use of such option is reasonably certain. The Group makes an assessment on the expected lease term on a lease-by-lease basis and thereby assesses whether it is reasonably certain that any options to extend or terminate the contract will be exercised. In evaluating the lease term, the Company considers factors such as any significant leasehold improvements undertaken over the lease term, costs relating to the termination of the lease and the importance of the underlying asset to Infosys’s operations taking into account the location of the underlying asset and the availability of suitable alternatives. The lease term in future periods is reassessed to ensure that the lease term reflects the current economic circumstances. Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU assets and lease liabilities includes these options when it is reasonably certain that they will be exercised. The ROU assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less accumulated depreciation and impairment losses. ROU assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful life of the underlying asset. ROU assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the Cash Generating Unit (CGU) to which the asset belongs. The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates in the country of domicile of these leases. Lease liabilities are remeasured with a corresponding adjustment to the related right of use asset if the Group changes its assessment if whether it will exercise an extension or a termination option. Lease liability and ROU asset have been separately presented in the Balance Sheet and lease payments have been classified as financing cash flows. The Group as a lessor Leases for which the Group is a lessor are classified as a finance or operating lease. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. The sublease is classified as a finance or operating lease by reference to the ROU asset arising from the head lease. For operating leases, rental income is recognized on a straight-line basis over the term of the relevant lease. 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. 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. Following are the changes in the carrying value of right of use assets for the year ended March 31, 2022: (Dollars in millions) Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2021 86 545 3 22 656 Additions* — 60 — 63 123 Deletions — (11 ) — (6 ) (17 ) Depreciation (1 ) (88 ) (1 ) (15 ) (105 ) Translation difference (2 ) (17 ) — (2 ) (21 ) Balance as of March 31, 2022 83 489 2 62 636 * Net of adjustments on account of modifications and lease incentives Following are the changes in the carrying value of right of use assets for the year ended March 31, 2021: (Dollars in millions) Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2020 83 461 2 5 551 Additions* 1 168 1 19 189 Deletions — (20 ) — — (20 ) Depreciation (1 ) (80 ) (1 ) (4 ) (86 ) Translation difference 3 16 1 2 22 Balance as of March 31, 2021 86 545 3 22 656 * Net of adjustments on account of modifications and lease incentives Following are the changes in the carrying value of right of use assets for the year ended March 31, 2020: (Dollars in millions) 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 adjustments on account of lease incentives The aggregate depreciation expense on ROU assets is included in cost of sales in the consolidated statement of comprehensive income. The following is the break-up of current and non-current lease liabilities: (Dollars in millions) As of March 31, 2022 March 31, 2021 Current lease liabilities 115 101 Non-current lease liabilities 607 627 Total 722 728 The following is the movement in lease liabilities: (Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 728 612 520 Additions 125 204 172 Additions through business combination (Refer to Note 2.10) — — 32 Finance cost accrued during the period 24 24 24 Deletions (18 ) (23 ) (20 ) Payment of lease liabilities (128 ) (111 ) (90 ) Translation difference (9 ) 22 (26 ) Balance at the end 722 728 612 The table below provides details regarding the contractual maturities of lease liabilities on an undiscounted basis: (Dollars in millions) As of March 31, 2022 March 31, 2021 Less than one year 131 119 One to five years 430 412 More than five years 262 306 Total 823 837 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 $8 million, $11 million and $13 million for fiscal 2022, fiscal 2021 and fiscal 2020, respectively. The following is the movement in the net-investment in sublease of ROU asset: (Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 53 58 62 Additions 1 — — Interest income accrued during the period 2 2 2 Lease receipts (7 ) (7 ) (6 ) Balance at the end 49 53 58 The table below provides details regarding the contractual maturities of net investment in sublease of ROU asset on an undiscounted basis: (Dollars in millions) As of March 31, 2022 March 31, 2021 Less than one year 7 7 One to five years 31 30 More than five years 17 25 Total 55 62

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Mar. 31, 2022
Intangible Assets And Goodwill [Abstract]
Goodwill and Intangible Assets	2.9 Goodwill and intangible assets 2.9.1 Goodwill Accounting policy Goodwill represents the purchase consideration in excess of the Group's interest in the net fair value of identifiable assets, liabilities and contingent liabilities of the acquired entity. When the net fair value of the identifiable assets, liabilities and contingent liabilities acquired exceeds the purchase consideration, the fair value of net assets acquired is reassessed and the bargain purchase gain is recognized immediately in the net profit in the statement of comprehensive income. Goodwill is measured at cost less accumulated impairment losses. Impairment Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (CGU) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition and which represents the lowest level at which goodwill is monitored for internal management purposes. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. Impairment occurs when the carrying amount of a CGU including the goodwill, exceeds the estimated recoverable amount of the CGU. The recoverable amount of a CGU is the higher of its fair value less cost to sell and its value-in-use. Value-in-use is the present value of future cash flows expected to be derived from the CGU. Key assumptions in the cash flow projections are prepared based on current economic conditions and includes estimated long term growth rates, weighted average cost of capital and estimated operating margins. 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, 2022 March 31, 2021 Carrying value at the beginning 832 699 Goodwill on acquisitions during the year (Refer to Note 2.10) — 102 Translation differences (15 ) 31 Carrying value at the end 817 832 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, 2022, and March 31, 2021: (Dollars in millions) As of Segments March 31, 2022 March 31, 2021 Financial services 180 186 Retail 108 109 Communication 82 82 Energy, utilities, Resources and Services 141 143 Manufacturing 66 67 577 587 Operating segments without significant goodwill 123 127 Total 700 714 The goodwill pertaining to Panaya is tested for impairment at the entity level as at March 31, 2022, and March 31, 2021, amounting to $117 million and $118 million, 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, 2022 March 31, 2021 Long term growth rate 8-10 8-10 Operating margins 19-21 19-21 Discount rate 12.0 11.7 The above discount rate is based on the Weighted Average Cost of Capital (WACC) of the Company. As at March 31, 2022, the estimated recoverable amount of the CGU exceeded its carrying amount. Reasonable sensitivities in key assumptions 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) and the level of maintenance expenditures required to obtain the expected future cash flows from the asset. Amortization methods and useful lives are reviewed periodically including at each financial year end. Research costs are expensed as incurred. Software product development costs are expensed as incurred unless technical and commercial feasibility of the project is demonstrated, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. The costs which can be capitalized include the cost of material, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use. Impairment Intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the CGU to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization) had no impairment loss been recognized for the asset in prior years. Following are the changes in the carrying value of acquired intangible assets for fiscal 2022: (Dollars in millions) Customer related Software related Marketing related Others* Total Gross carrying value as of April 1, 2021 282 112 40 91 525 Additions during the period — 11 — — 11 Translation differences (8 ) (2 ) — (1 ) (11 ) Gross carrying value as of March 31, 2022 274 121 40 90 525 Accumulated amortization as of April 1, 2021 (139 ) (67 ) (14 ) (22 ) (242 ) Amortization expense (32 ) (9 ) (5 ) (16 ) (62 ) Translation differences 2 1 — 1 4 Accumulated amortization as of March 31, 2022 (169 ) (75 ) (19 ) (37 ) (300 ) Carrying value as of March 31, 2022 105 46 21 53 225 Carrying value as of April 1, 2021 143 45 26 69 283 Estimated Useful Life (in years) 1-15 3-10 3-10 3-7 Estimated Remaining Useful Life (in years) 1-12 1-7 1-8 1-6 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2021: (Dollars in millions) Customer related Software related Marketing related Others* Total Gross carrying value as of April 1, 2020 248 92 32 54 426 Additions during the period — 14 — — 14 Acquisition through business combination (Refer to Note 2.10) 24 4 8 36 72 Translation differences 10 2 — 1 13 Gross carrying value as of March 31, 2021 282 112 40 91 525 Accumulated amortization as of April 1, 2020 (100 ) (59 ) (9 ) (7 ) (175 ) Amortization expense (37 ) (7 ) (5 ) (14 ) (63 ) Translation differences (2 ) (1 ) — (1 ) (4 ) Accumulated amortization as of March 31, 2021 (139 ) (67 ) (14 ) (22 ) (242 ) Carrying value as of March 31, 2021 143 45 26 69 283 Carrying value as of April 1, 2020 148 33 23 47 251 Estimated Useful Life (in years) 1-15 3-10 3-10 3-7 Estimated Remaining Useful Life (in years) 1-13 1-8 1-9 1-7 * Majorly includes intangibles related to vendor relationships 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 to Note 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 vendor relationships The amortization expense has been included under depreciation and amortization expense under cost of sales in the consolidated statement of comprehensive income. Research and development expense recognized in the consolidated statement of comprehensive income, for fiscal 2022, 2021 and 2020 were $124 million, $127 million and $117 million, respectively.

Business Combinations

Business Combinations	12 Months Ended
	Mar. 31, 2022
Disclosure Of Business Combinations [Abstract]
Business combinations	2.10 Business combinations Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The purchase price in an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition, which is the date on which control is transferred to the Group. The purchase price also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Contingent consideration is remeasured at fair value at each reporting date and changes in the fair value of the contingent consideration are recognized in the consolidated statement of comprehensive income. The interest of non-controlling shareholders is initially measured either at fair value or at the non-controlling interests’ proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity of subsidiaries. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed. The payments related to options issued by the Group over the non-controlling interests in its subsidiaries are accounted as financial liabilities and initially recognized at the estimated present value of gross obligations. Such options are subsequently measured at fair value in order to reflect the amount payable under the option at the date at which it becomes exercisable. In the event that the option expires unexercised, the liability is derecognised. 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. Acquisition On April 20, 2022, Infosys Consulting Pte. Ltd (a wholly owned subsidiary of Infosys Limited) completed the acquisition of oddity, a Germany-based digital marketing, experience, and commerce agency, for a total consideration of up to EUR 50 million (approximately ₹420 crore), which includes contingent consideration, management incentives and bonuses. This acquisition is expected to strengthen the Group's creative, branding and experience design capabilities in Germany and across Europe. To consummate this transaction, Infosys Consulting Pte. Ltd., had simultaneously acquired Infosys Germany GmBH (formerly Kristall 247. GmBH). Acquisitions during the year ended March 31, 2021 During fiscal 2021, the Group, completed three business combinations to complement its digital offerings and end to end customer experience offerings to customers by acquiring 100% voting interests in: (i) GuideVision, s.r.o a ServiceNow Elite Partner based in Europe on October 1, 2020 (ii) Kaleidoscope Animations, Inc., a U.S. based product design and development services focused primarily on medical devices on October 9, 2020, and (iii) Beringer Commerce Inc. and Beringer Capital Digital Group Inc., collectively known as Blue Acorn iCi, an Adobe Platinum partner in the United States, and a leader in digital customer experience, commerce and analytics, on October 27, 2020 The purchase price is allocated to assets acquired and liabilities assumed (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets* 18 — 18 Intangible Assets Vendor Relationships — 36 36 Customer Contracts and Relationships — 24 24 Brand — 8 8 Software — 4 4 Deferred tax liabilities on intangible assets — (3 ) (3 ) 18 69 87 Goodwill 102 Total purchase price 189 * Includes cash and cash equivalents acquired of $11 million The excess of the purchase consideration paid over the fair value of net assets acquired has been attributed to goodwill. Goodwill majorly includes value expected from increase in revenues from various new streams of business, addition of new customers, and estimated synergies which does not qualify as an intangible asset. Goodwill amounting to $70 million is not tax deductible. Goodwill pertaining to these business combinations is allocated to all the operating segments as more fully described in Note 2.9. The purchase consideration of $189 million includes cash consideration of $176 million and contingent consideration with a fair value of $13 million as on the date of acquisition. At the acquisition date, the key inputs used in determination of the fair value of contingent consideration are the probabilities assigned towards achievement of financial targets and discount rates ranging from 12% to 13.5%. The undiscounted value of contingent consideration as of March 31, 2022, was $9 million. Additionally, these acquisitions have retention payouts payable to the employees of the acquiree over the next one to two years, subject to their continuous employment with the group along with achievement of financial targets for the respective years. Retention bonus is recognized in employee benefit expenses in the statement of comprehensive income over the period of service. Fair value of trade receivables acquired, is $15 million as of acquisition date and as of March 31, 2022, the amounts are substantially collected. The transaction costs of $2 million related to the acquisition have been included under administrative expenses in the statement of comprehensive income for the year ended March 31, 2021. Acquisitions during the year ended March 31, 2020 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 up to 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 Technology — 16 16 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 $200 million, comprising of cash consideration of $180 million, contingent consideration of up to $20 million. 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 Salesforce Relationships — 43 43 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. Additionally, this acquisition has retention payouts of up to $50 million payable to the employees of the acquiree over the next three years, subject to their continuous employment with the group along with achievement of financial targets for the respective years. Retention bonus is recognized in employee benefit expenses in the statement of comprehensive income over the period of service. 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.

Revenue from Operations

Revenue from Operations	12 Months Ended
	Mar. 31, 2022
Revenue [Abstract]
Revenue from Operations	2.11 Revenue from operations Accounting policy The Group derives revenues primarily from IT services comprising software development and related services, cloud and infrastructure services, maintenance, consulting and package implementation, licensing of software products and platforms across the Group’s core and digital offerings (together called as “software related services”) and business process management services. Contracts with customers are either on a time-and-material, unit of work, fixed-price or fixed-timeframe basis. Revenues from customer contracts are considered for recognition and measurement when the contract has been approved in writing, by the parties, to the contract, the parties to the contract are committed to perform their respective obligations under the contract, and the contract is legally enforceable. Revenue is recognized upon transfer of control of promised products or services (“performance obligations”) to customers in an amount that reflects the consideration the Group has received or expects to receive in exchange for these products or services (“transaction price”). When there is uncertainty as to collectability, revenue recognition is postponed until such uncertainty is resolved. The Group assesses the services promised in a contract and identifies distinct performance obligations in the contract. The Group allocates the transaction price to each distinct performance obligation based on the relative standalone selling price. The price that is regularly charged for an item when sold separately is the best evidence of its standalone selling price. In the absence of such evidence, the primary method used to estimate standalone selling price is the expected cost plus a margin, under which the Group estimates the cost of satisfying the performance obligation and then adds an appropriate margin based on similar services. The Group’s contracts may include variable consideration including rebates, volume discounts and penalties. The Group includes variable consideration as part of transaction price when there is a basis to reasonably estimate the amount of the variable consideration and when it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Revenue on time-and-material and unit of work-based contracts, are recognized as the related services are performed. Fixed price maintenance revenue is recognized ratably either on a straight-line basis when services are performed through an indefinite number of repetitive acts over a specified period or ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of contract because the services are generally discrete in nature and not repetitive. Revenue from other fixed-price, fixed-timeframe contracts, where the performance obligations are satisfied over time is recognized using the percentage-of-completion method. Efforts or costs expended are used to determine progress towards completion as there is a direct relationship between input and productivity. Progress towards completion is measured as the ratio of costs or efforts incurred to date (representing work performed) to the estimated total costs or efforts. Estimates of transaction price and total costs or efforts are continuously monitored over the term of the contracts and are recognized in net profit in the period when these estimates change or when the estimates are revised. Revenues and the estimated total costs or efforts are subject to revision as the contract progresses. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The billing schedules agreed with customers include periodic performance-based billing and / or milestone-based progress billings. Revenues in excess of billing are classified as unbilled revenue while billing in excess of revenues are classified as contract liabilities (which we refer to as unearned revenues). In arrangements for software development and related services and maintenance services, by applying the revenue recognition criteria for each distinct performance obligation, the arrangements with customers generally meet the criteria for considering software development and related services as distinct performance obligations. For allocating the transaction price, the Group measures the revenue in respect of each performance obligation of a contract at its relative standalone selling price. The price that is regularly charged for an item when sold separately is the best evidence of its standalone selling price. In cases where the Group is unable to determine the standalone selling price, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. For software development and related services, the performance obligations are satisfied as and when the services are rendered since the customer generally obtains control of the work as it progresses. Certain cloud and infrastructure services contracts include multiple elements which may be subject to other specific accounting guidance, such as leasing guidance. These contracts are accounted in accordance with such specific accounting guidance. In such arrangements where the Group is able to determine that hardware and services are distinct performance obligations, it allocates the consideration to these performance obligations on a relative standalone selling price basis. In the absence of standalone selling price, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. When such arrangements are considered as a single performance obligation, revenue is recognized over the period and measure of progress is determined based on promise in the contract. Revenue from licenses where the customer obtains a “right to use” the licenses is recognized at the time the license is made available to the customer. Revenue from licenses where the customer obtains a “right to access” is recognized over the access period. Arrangements to deliver software products generally have three elements: license, implementation and Annual Technical Services (ATS). When implementation services are provided in conjunction with the licensing arrangement and the license and implementation have been identified as two distinct separate performance obligations, the transaction price for such contracts are allocated to each performance obligation of the contract based on their relative standalone selling prices. In the absence of standalone selling price for implementation, the Group uses the expected cost-plus margin approach in estimating the standalone selling price. Where the license is required to be substantially customized as part of the implementation service the entire arrangement fee for license and implementation is considered to be a single performance obligation and the revenue is recognized using the percentage-of-completion method as the implementation is performed. Revenue from client training, support and other services arising due to the sale of software products is recognized as the performance obligations are satisfied. ATS revenue is recognized ratably on a straight - line basis over the period in which the services are rendered. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it 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. Certain eligible, nonrecurring costs (e.g., set-up or transition or transformation costs) that do not represent a separate performance obligation are recognized as an asset when such costs (a) relate directly to the contract; (b) generate or enhance resources of the Group that will be used in satisfying the performance obligation in the future; and (c) are expected to be recovered. Capitalized contract costs relating to upfront payments to customers are amortized to revenue and other capitalized costs are amortized to cost of sales over the respective contract life on a systematic basis consistent with the transfer of goods or services to customer to which the asset relates. Capitalized costs are monitored regularly for impairment. Impairment losses are recorded when present value of projected remaining operating cash flows is not sufficient to recover the carrying amount of the capitalized costs. The Group presents revenues net of indirect taxes in its statement of comprehensive income. Revenues for fiscal 2022, 2021 and 2020 are as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 Revenue from software services 15,225 12,604 12,003 Revenue from products and platforms 1,086 957 777 16,311 13,561 12,780 The Group has evaluated the impact of the COVID–19 pandemic on (i) the possibility of constraints in our ability 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 the COVID–19 pandemic is not significant based on these estimates. Due to the nature of the COVID-19 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, 2022 (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 3,274 1,608 1,136 996 845 1,253 828 126 10,066 Europe 905 639 483 773 884 30 295 30 4,039 India 259 12 42 21 9 55 4 78 480 Rest of the world 780 120 374 152 49 8 15 228 1,726 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Revenue by offerings Digital 2,735 1,456 1,247 1,128 1,103 780 660 194 9,303 Core 2,483 923 788 814 684 566 482 268 7,008 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Year ended March 31, 2021 (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 2,636 1,313 916 935 692 1,086 638 104 8,320 Europe 865 562 390 605 535 22 272 29 3,280 India 212 8 31 5 7 40 2 87 392 Rest of the world 686 108 366 147 41 7 15 199 1,569 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 Revenue by offerings Digital 2,100 1,040 874 821 617 562 408 155 6,577 Core 2,299 951 829 871 658 593 519 264 6,984 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 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 (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 The percentage of revenue from fixed price contracts for each of fiscal 2022, 2021 and 2020 is approximately 53%. 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 cybersecurity 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, Panaya platform, Infosys Equinox, Infosys Helix, Infosys Applied AI, Infosys Cortex, Stater digital platform and Infosys McCamish – insurance platform. Trade Receivables and Contract Balances The timing of revenue recognition, billings and cash collections results in Receivables, Unbilled Revenue, and Unearned Revenue on the Group’s Consolidated Balance Sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or quarterly) or upon achievement of contractual milestones. The Group’s Receivables are rights to consideration that are unconditional. Unbilled revenues comprising revenues in excess of billings from time & material contracts and fixed price maintenance contracts are classified as a financial asset when the right to consideration is unconditional and is due only after a passage of time. Invoicing to the clients for other fixed price contracts is based on milestones as defined in the contract and therefore, the timing of revenue recognition is different from the timing of invoicing to the customers. Therefore, Unbilled Revenues for other fixed price contracts (contract asset) are classified as non-financial asset because the right to consideration is dependent on completion of contractual milestones. Invoicing in excess of earnings are classified as unearned revenue. Trade receivable and unbilled revenues are presented net of impairment in the consolidated statements of financial position. During fiscal 2022, 2021 and 2020, the Group recognized revenue of $476 million, $336 million and $341 million, respectively, arising from opening unearned revenue as of April 1, 2021, April 1, 2020, and April 1, 2019. During fiscal 2022, 2021 and 2020, $543 million, $515 million and $418 million of unbilled revenue pertaining to other fixed price, fixed time frame contracts as of April 1, 2021, April 1, 2020, and April 1, 2019, respectively, has been reclassified to trade receivables upon billing to customers on completion of milestones. Remaining performance obligations The remaining performance obligation disclosure provides the aggregate amount of the transaction price yet to be recognized as of the end of the reporting period and an explanation as to when the Group expects to recognize these amounts in revenue. Applying the practical expedient as given in IFRS 15, the Group has not disclosed the remaining performance obligation related disclosures for contracts where the revenue recognized corresponds directly with the value to the customer of the entity's performance completed to date, typically those contracts where invoicing is on time & material basis and unit of work based contracts. Remaining performance obligation estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, periodic revalidations, adjustment for revenue that has not materialized and adjustments for currency fluctuations. The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2022, other than those meeting the exclusion criteria mentioned above, is $9,797 million. Out of this, the Group expects to recognize revenue of around 55% 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, 2021 is $9,560 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, 2022
Revenue [Abstract]
Unbilled Revenue	2.12 Unbilled revenue (Dollars in millions) As at March 31, 2022 March 31, 2021 Unbilled financial asset (1) 838 489 Unbilled non-financial asset (2) 812 622 1,650 1,111 (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, 2022
Expense By Nature [Abstract]
Expenses by Nature	2.13 Expenses by nature (Dollars in millions) Year ended March 31, 2022 2021 2020 Employee benefit costs 8,585 7,493 7,168 Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9) 466 441 407 Travelling costs 110 75 382 Cost of technical sub-contractors 1,690 957 945 Cost of software packages for own use 190 165 146 Third party items bought for service delivery to clients 721 406 235 Consultancy and professional charges 253 171 187 Communication costs 82 86 74 Repairs and maintenance 163 190 222 Rates and Taxes 35 35 27 Provision for post-sales client support 10 5 — Power and fuel 18 19 32 Commission to non-whole time directors 2 1 1 Branding and marketing expenses 74 48 74 Impairment loss recognized / (reversed) under expected credit loss model 23 25 24 Insurance charges 22 18 13 Contribution towards Corporate Social Responsibility 57 59 54 Short-term leases (Refer to Note 2.8) 8 11 13 Others 47 31 52 Total cost of sales, selling and marketing expenses and administrative expenses 12,556 10,236 10,056 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, 2022
Disclosure Of Defined Benefit Plans [Abstract]
Employee benefits	2.14 Employee benefits Accounting policy Gratuity and Pensions The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees, majorly of Infosys and its Indian subsidiaries. The Gratuity Plan provides a lump-sum payment to vested employees at retirement, death, incapacitation or termination of employment, of an amount based on the respective employee's salary and the tenure of employment with the Group. The Company contributes gratuity liabilities to the Infosys Limited Employees' Gratuity Fund Trust (the Trust). In case of Infosys BPM and EdgeVerve, contributions are made to the Infosys BPM Employees’ Gratuity Fund Trust and EdgeVerve Systems Limited Employees' Gratuity Fund Trust, respectively. Trustees administer contributions made to the Trusts and contributions are invested in a scheme with Life Insurance Corporation of India as permitted by Indian Law. The Group operates defined benefit pension plan in certain overseas jurisdictions, in accordance with the local laws. These plans are managed by third party fund managers. The plans provide for periodic payouts after retirement and/or for a lumpsum payment as set out in rules of each fund and includes death and disability benefits. Liabilities with regard to these defined benefit plans are determined by actuarial valuation, performed by an external actuary, at each Balance Sheet date using the projected unit credit method. These defined benefit plans expose the Group to actuarial risks, such as longevity risk, currency risk, interest rate risk and market risk. The Group recognizes the net obligation of a defined benefit plan in its balance sheet as an asset or liability. Gains and losses through re-measurements of the net defined benefit liability / asset are recognized in other comprehensive income and not reclassified to profit or loss in subsequent periods. The actual return of the portfolio of plan assets, in excess of the yields computed by applying the discount rate used to measure the defined benefit obligation is recognized in other comprehensive income. The effect of any plan amendments are recognized in net profits in the consolidated statement of comprehensive income. Provident fund Eligible employees of Infosys receive benefits from a provident fund, which is a defined benefit plan. Both the eligible employee and the Company make monthly contributions to the provident fund plan equal to a specified percentage of the covered employee's salary. The Company contributes a portion to the Infosys Limited Employees' Provident Fund Trust. The trust invests in specific designated instruments as permitted by Indian law. The remaining portion is contributed to the government administered pension fund. The rate at which the annual interest is payable to the beneficiaries by the trust is being administered by the Government of India. The Company has an obligation to make good the shortfall, if any, between the return from the investments of the trust and the notified interest rate. In respect of Indian subsidiaries, eligible employees receive benefits from a provident fund, which is a defined contribution plan. Both the eligible employee and the respective companies make monthly contributions to this provident fund plan equal to a specified percentage of the covered employee's salary. Amounts collected under the provident fund plan are deposited in a government administered provident fund. The Companies have no further obligation to the plan beyond its monthly contributions. Superannuation Certain employees of Infosys and its Indian subsidiaries 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 and Pensions The following tables set out the funded status majorly of the Indian gratuity plans and the amounts recognized in the Group’s financial statements as of March 31, 2022, and March 31, 2021: (Dollars in millions) As of March 31, 2022 March 31, 2021 Change in benefit obligations Benefit obligations at the beginning 222 185 Service cost 29 28 Interest expense 12 12 Remeasurements - Actuarial losses / (gains) 11 4 Transfer of obligation — — Benefits paid (39 ) (14 ) Translation differences (8 ) 7 Benefit obligations at the end 227 222 Change in plan assets Fair value of plan assets at the beginning 220 201 Interest Income 13 13 Remeasurements – Returns on plan assets excluding amounts included in interest income 3 2 Contributions 36 10 Benefits paid (38 ) (13 ) Translation differences (8 ) 7 Fair value of plan assets at the end 226 220 Funded status - Prepaid defined benefit plan asset / (Accrued defined benefit plan liability) (1 ) (2 ) Amount for fiscal 2022, 2021 and 2020 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2022 2021 2020 Service cost 29 28 25 Net interest on the net defined benefit liability / asset (1 ) (1 ) (1 ) Net gratuity cost 28 27 24 Amount for fiscal 2022, 2021 and 2020 recognized in statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2022 2021 2020 Re-measurements of the net defined benefit liability / asset Actuarial (gains) / losses 11 4 (11 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset (3 ) (2 ) (2 ) Total 8 2 (13 ) Breakup of actuarial (gains) / losses for fiscal 2022, 2021 and 2020 is as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 (Gain) / loss from change in demographic assumptions — — — (Gain) / loss from change in financial assumptions (6 ) 2 (8 ) (Gain) / loss from change in experience adjustments 17 2 (3 ) 11 4 (11 ) 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, 2022 2021 2020 Cost of sales 25 24 21 Selling and marketing expenses 2 2 2 Administrative expenses 1 1 1 28 27 24 The weighted-average assumptions used to determine benefit obligations as of March 31, 2022 and March 31, 2021 are set out below: As of March 31, 2022 March 31, 2021 Discount rate 6.5 % 6.1 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 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 2022, 2021 and 2020 are set out below: Year ended March 31, 2022 2021 2020 Discount rate for the year 6.1 % 6.2 % 7.1 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 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. The discount rate is based on the government securities yield. Trustees administer contributions made to the trust as at March 31, 202 2 , and March 31, 20 2 1 , the plan assets have been primarily invested in insurer managed funds. Actual return on assets for fiscal 2022, 2021 and 2020 was $16 million, $15 million and $16 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, 2022 Discount rate 11 Weighted average rate of increase in compensation levels 10 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 $30 million to the gratuity trusts during fiscal 2023. Maturity profile of defined benefit obligation: (Dollars in millions) Within 1 year 35 1 - 2 year 35 2 - 3 year 37 3 - 4 year 38 4 - 5 year 43 5 - 10 years 224 The Group also operates defined benefit pension plan in certain overseas jurisdictions, in accordance with local laws. As at March 31, 2022, and March 31, 2021, the defined benefit obligation is $122 million and $111 million, respectively and the fair value of plan assets is $111 million and $94 million, respectively, resulting in recognition of a net defined benefit obligation of $11 million and $17 million, respectively. 2.14.2 Superannuation The Group contributed $49 million, $35 million and $34 million to the superannuation plan during fiscal 2022, 2021 and 2020, 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, 2022 2021 2020 Cost of sales 44 31 30 Selling and marketing expenses 3 3 3 Administrative expenses 2 1 1 49 35 34 2.14.3 Provident fund Infosys has an obligation to fund any shortfall on the yield of the trust’s investments over the administered interest rates on an annual basis. These administered rates are determined annually predominantly considering the social and economic factors. The actuary has provided a valuation for provident fund liabilities on the basis of guidance issued by Actuarial Society of India. The following tables set out the funded status of the defined benefit provident fund plan of Infosys Limited and the amounts recognized in the Group's financial statements as at March 31, 2022, and March 31, 2021: (Dollars in millions) As at March 31, 2022 March 31, 2021 Change in benefit obligations Benefit obligations at the beginning 1,133 973 Service cost 88 57 Employee contribution 155 110 Interest expense 69 82 Actuarial (gains) / loss 16 (4 ) Benefits paid (191 ) (121 ) Translation differences (42 ) 36 Benefit obligations at the end 1,228 1,133 Change in plan assets Fair value of plan assets at the beginning 1,113 940 Interest income 68 80 Remeasurements- Return on plan assets excluding amounts included in interest income 2 17 Contributions (employer and employee) 244 162 Benefits paid (191 ) (121 ) Translation differences (41 ) 35 Fair value of plan assets at the end 1,195 1,113 Accrued defined benefit plan liability (33 ) (20 ) Amount for fiscal 2022, 2021 and 2020 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2022 2021 2020 Service cost 88 57 57 Net interest on the net defined benefit liability / asset 1 2 — Net provident fund cost 89 59 57 Amount for fiscal 2022, 2021 and 2020 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2022 2021 2020 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 16 (4 ) 30 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) (2 ) (17 ) 5 14 (21 ) 35 Assumptions used in determining the present value obligation of the interest rate guarantee under the Deterministic Approach: As of March 31, 2022 March 31, 2021 Government of India (GOI) bond yield (1) 6.50 % 6.10 % Expected rate of return on plan assets 7.70 % 8.00 % Remaining term to maturity of portfolio 6 years 6 years Expected guaranteed interest rate 8.10 % 8.50 % (1) The breakup of the plan assets into various categories as at March 31, 2022, and March 31, 2021, are as follows: As of March 31, 2022 March 31, 2021 Central and State Government bonds 57 % 54 % Public sector undertakings and Private sector bonds 37 % 40 % Others 6 % 6 % The asset allocation for plan assets is determined based on investment criteria prescribed under the relevant regulations. As at March 31, 2022, the defined benefit obligation would be affected by approximately $12 million and $15 million on account of a 0.25% increase / decrease, respectively in the expected rate of return on plan assets. The Group contributed $118 million, $90 million and $90 million to the provident fund during fiscal 2022, 2021 and 2020, respectively. The same has been recognized in the net profit in the consolidated statement of comprehensive income under the head employee benefit expense Provident fund contributions have been apportioned between cost of sales, selling and marketing expenses and administrative expenses on the basis of direct employee cost as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 Cost of sales 106 80 80 Selling and marketing expenses 8 7 7 Administrative expenses 4 3 3 118 90 90 The provident plans are applicable only to employees drawing a salary in Indian rupees. 2.14.4 Employee benefit costs include: (Dollars in millions) Year ended March 31, 2022 2021 2020 Salaries and bonus (1) 8,383 7,322 7,020 Defined contribution plans 64 48 48 Defined benefit plans 138 123 100 8,585 7,493 7,168 (1) Includes stock compensation expense of $56 million, $45 million and $34 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, 2022 2021 2020 Cost of sales 7,714 6,671 6,406 Selling and marketing expenses 572 548 510 Administrative expenses 299 274 252 8,585 7,493 7,168 The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.

Equity

Equity	12 Months Ended
	Mar. 31, 2022
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. 13,725,712 and 15,514,732 shares were held by controlled trust, as of March 31, 2022, and March 31, 2021, 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. Cash flow hedge reserve When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the consolidated statement of comprehensive income upon the occurrence of the related forecasted transaction. Other components of equity Other components of equity include currency translation, re-measurement of net defined benefit liability/asset, fair value changes of equity instruments fair valued through other comprehensive income, changes on fair valuation of investments, net of taxes. Capital Allocation Policy Effective 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. 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, 2022, 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. Buyback completed in September 2021 In line with the capital allocation policy, the Board, at its meeting held on April 14, 2021, approved the buyback of equity shares, from the open market route through the Indian stock exchanges, amounting to ₹9,200 crore (Maximum Buyback Size, excluding buyback tax) The shareholders approved the proposal of buyback of Equity Shares recommended by its Board of Directors in the Annual General meeting held on June 19, 2021. 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 June 25, 2021 and was completed on September 8, 2021. During this buyback period, the Company had purchased and extinguished a total of 55,807,337 equity shares from the stock exchange at a volume weighted average buyback price of ₹1,648.53/- per equity share comprising 1.31 % of the pre buyback paid up equity share capital of the Company. The buyback resulted in a cash outflow of ₹ 9,200 crore (excluding transaction costs and tax on buyback) ($ 1,243 million). The Company funded the buyback from its free reserves including Securities Premium as explained in Section 68 of the Companies Act, 2013. In accordance with section 69 of the Companies Act, 2013, as at March 31, 2022, the Company has created ‘Capital Redemption Reserve’ amounting to $4 million equal to the nominal value of the shares bought back as an appropriation from general reserve. Buyback completed in August 2019 Based on the postal ballot which concluded on March 12, 2019, the shareholders approved the buyback of equity shares from the open market route through Indian stock exchanges of up to ₹8,260 crore (approximately $1,184 million) at a price not exceeding ₹800 per share. 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) ($1,183 million). 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 $8 million equal to the nominal value of the above shares bought back as an appropriation from general reserve. The rights of equity shareholders are set out below. 2.15.1 Voting Each holder of equity shares is entitled to one vote per share. The equity shares represented by American Depositary Shares (ADS) carry similar rights to voting and dividends as the other equity shares. Each ADS represents one underlying equity share. 2.15.2 Dividends Accounting policy Final dividends on shares are recorded as a liability on the date of approval by the shareholders and interim dividends are recorded as a liability on the date of declaration by the company's Board of Directors. Income tax consequences of dividends on financial instruments classified as equity will be recognized according to where the entity originally recognized those past transactions or events that generated distributable profits. The Company declares and pays dividends in Indian rupees. The Finance Act 2020 has repealed the Dividend Distribution Tax (DDT). Companies are now required to pay/distribute dividend after deducting applicable taxes. The remittance of dividends outside India is governed by Indian law on foreign exchange and is also subject to withholding tax at applicable rates. The following table provides details of per share dividend recognized during fiscal 2022, 2021 and 2020: Fiscal 2022 Fiscal 2021 Fiscal 2020 Dividend per Equity Share ( ₹ Interim dividend (2) 15.00 12.00 8.00 Final dividend (3) 15.00 9.50 10.50 Dividend per Equity Share/ADS ($) (1) Interim dividend (2) 0.20 0.16 0.11 Final dividend (3) 0.20 0.13 0.15 (1) ( 2 ) ( 3 ) Represents final dividend for the preceding fiscal year During fiscal 2022, on account of the final dividend for fiscal 2021 and interim dividend for fiscal 2022, the Company has incurred a net cash outflow of approximately $1,703 million ( The Board of Directors in their meeting on April 13, 2022, recommended a final dividend of ₹ *USD-INR rate of 75.79 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, 2022
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 foreign currency assets and liabilities. Interest income is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established. Functional currency and presentation currency The functional currency of Infosys, Infosys BPM, EdgeVerve, Skava and controlled trusts is the Indian rupee. The functional currencies for foreign subsidiaries are their respective local currencies. These financial statements are presented in U.S. dollars (rounded off to the nearest million) to facilitate the investors’ ability to evaluate Infosys’ performance and financial position in comparison to similar companies domiciled in other geographic locations. Transactions and translations Foreign-currency denominated monetary assets and liabilities are translated into the relevant functional currency at exchange rates in effect at the balance sheet date. The gains or losses resulting from such translations are recognized in the consolidated statement of comprehensive income and reported within exchange gains/ (losses) on translation of assets and liabilities, net, except when deferred in Other Comprehensive Income as qualifying cash flow hedges. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at fair value are translated at the exchange rate prevalent at the date when the fair value was determined. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction . The related revenue and expense are recognized using the same exchange rate . Transaction gains or losses realized upon settlement of foreign currency transactions are included in determining net profit for the period in which the transaction is settled. Revenue, expense and cash-flow items denominated in foreign currencies are translated into the relevant functional currencies using the exchange rate in effect on the date of the transaction. The translation of financial statements of the foreign subsidiaries to the presentation currency is performed for assets and liabilities using the exchange rate in effect at the balance sheet date and for revenue, expense and cash-flow items using the average exchange rate for the respective periods. The gains or losses resulting from such translation are included in currency translation reserves under other components of equity. When a subsidiary is disposed of, in full, the relevant amount is transferred to the net profit in the statement of comprehensive income. However, when a change in the parent's ownership does not result in loss of control of a subsidiary, such changes are recorded through equity. Other Comprehensive Income, net of taxes includes translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments and measured at fair value through other comprehensive income (FVOCI). Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the exchange rate in effect at the balance sheet date. Government grants The Group recognizes government grants only when there is reasonable assurance that the conditions attached to them will be complied with, and the grants will be received. Government grants related to assets are treated as deferred income and are recognized in the net profit in the statement of comprehensive income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the statement of comprehensive income over the periods necessary to match them with the related costs which they are intended to compensate. Other income consists of the following: (Dollars in millions) Year ended March 31, 2022 2021 2020 Interest income on financial assets carried at amortized cost 135 161 181 Interest income on financial assets fair valued through other comprehensive income 86 55 46 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 24 10 26 Gain / (loss) on investments carried at fair value through other comprehensive income — 11 6 Interest income on income tax refund — 1 37 Exchange gains / (losses) on forward and options contracts 12 75 (66 ) Exchange gains / (losses) on translation of other assets and liabilities 24 (47 ) 139 Others 27 30 26 308 297 395

Employees' Stock Option Plans (

Employees' Stock Option Plans (ESOP)	12 Months Ended
	Mar. 31, 2022
Employee Stock Option Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employees' Stock Option Plans (ESOP)	2.17 Employees' Stock Option Plans (ESOP) Accounting policy The Group recognizes compensation expense relating to share-based payments in net profit based on estimated fair- value of the awards on the grant date. The estimated fair value of awards is recognized as an expense in net profit in the consolidated statement of comprehensive income on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was in-substance, multiple awards with a corresponding increase to share premium. Infosys Expanded Stock Ownership Program 2019 (the 2019 Plan): On June 22, 2019, pursuant to approval by the shareholders in the Annual General Meeting, the Board has been authorized to introduce, offer, issue and provide share-based incentives to eligible employees of the Company and its subsidiaries under the 2019 Plan. The maximum number of shares under the 2019 Plan shall not exceed 50,000,000 equity shares. To implement the 2019 Plan, up to 45,000,000 equity shares may be issued by way of secondary acquisition of shares by Infosys Expanded Stock Ownership Trust. The RSUs granted under the 2019 Plan shall vest based on the achievement of defined annual performance parameters as determined by the administrator (Nomination and Remuneration Committee). The performance parameters will be based on a combination of relative Total Shareholder Return (TSR) against selected industry peers and certain broader market domestic and global indices and operating performance metrics of the company as decided by administrator. Each of the above performance parameters will be distinct for the purposes of calculation of quantity of shares to vest based on performance. These instruments will generally vest between a minimum of 1 to maximum of 3 years from the grant date. 2015 Stock Incentive Compensation Plan (the 2015 Plan): On March 31, 2016, pursuant to the approval by the shareholders through postal ballot, the Board was authorized to introduce, offer, issue and allot share-based incentives to eligible employees of the Company and its subsidiaries under the 2015 Stock Incentive Compensation Plan (the 2015 Plan). The maximum number of shares under the 2015 Plan shall not exceed 24,038,883 equity shares (this includes 11,223,576 equity shares which are held by the trust towards the 2011 Plan as at March 31, 2016). These instruments will generally vest over a period of 4 years. The plan numbers mentioned above would further be adjusted for the September 2018 bonus issue. The equity settled and cash settled RSUs and stock options would vest generally over a period of 4 years and shall be exercisable within the period as approved by the Nomination and Remuneration Committee (NARC). The exercise price of the RSUs will be equal to the par value of the shares and the exercise price of the stock options would be the market price as on the date of grant. Controlled trust holds 13,725,712 and 15,514,732 shares as at March 31, 2022, and March 31, 2021, 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, 2022, and March 31, 2021, respectively. The following is the summary of grants made during fiscal 2022, 2021 and 2020 under the 2015 Plan and 2019 Plan: Fiscal 2022 Fiscal 2021 Fiscal 2020 2015 Plan RSU - Equity settled KMPs 284,543 457,151 506,526 Employees other than KMPs 1,305,880 2,203,460 3,347,650 1,590,423 2,660,611 3,854,176 RSU - Incentive units (cash settled) KMPs — — 180,400 Other employees 49,960 115,250 475,740 49,960 115,250 656,140 2019 Plan Equity settled Performance based RSU KMPs 146,962 311,808 352,793 Employees other than KMPs 2,703,667 1,284,600 1,738,500 2,850,629 1,596,408 2,091,293 Total grants 4,491,012 4,372,269 6,601,609 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 14, 2021, based on the recommendations of the Nomination and Remuneration Committee, in accordance with the terms of his employment agreement, approved the performance-based grant of RSUs amounting to ₹13 crore (approximately $2 million) for fiscal 2022 under the 2015 Plan. These RSUs will vest in line with the employment agreement based on achievement of certain performance targets. Accordingly, 96,150 performance based RSUs were granted effective May 2, 2021. 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 $0.44 million) which will vest overtime in three equal annual installments upon the completion of each year of service from the respective grant date. Accordingly, annual time-based grant of 18,340 RSUs was made effective February 1, 2022, for fiscal 2022. Under the 2019 Plan: The Board, on April 14, 2021, based on the recommendations of the Nomination and Remuneration Committee, approved performance-based grant of RSUs amounting to ₹10 crore (approximately $1.34 million) for fiscal 2022 under the 2019 Plan. These RSUs will vest in line with the employment agreement based on achievement of certain performance targets. Accordingly, 73,962 performance based RSUs were granted effective May 2, 2021. Other KMPs Under the 2015 Plan: On April 14, 2021, based on the recommendations of the Nomination and Remuneration Committee, in accordance with employment agreement, the Board, approved performance-based grant of 5,547 RSUs to a KMP under the 2015 Plan. The grants were made effective May 2, 2021. On January 12, 2022, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved time-based grant of 9,876 RSUs to a KMP under the 2015 Plan. The grants were made effective February 1, 2022. These RSUs will vest over four years. On March 31, 2022, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved time-based grant of 154,630 RSUs to other KMPs under the 2015 Plan. The grants were made effective March 31, 2022. These RSUs will vest over four years. Under the 2019 Plan: On March 31, 2022, based on the recommendations of the Nomination and Remuneration Committee, the Board, approved performance-based grants of 74,800 RSUs to other KMPs under the 2019 Plan. The grants were made effective March 31, 2022. These RSUs will vest over three years based on achievement of certain performance targets. Break-up of employee stock compensation expense (Dollars in millions) Year ended March 31, 2022 2021 2020 Granted to: KMP 9 10 8 Employees other than KMP 47 35 26 Total 56 45 34 Cash settled stock compensation expense included in the above 3 11 1 Share based payment arrangements that were modified during the year ended March 31, 2021: During the year ended March 31, 2021, the company issued ADS settled RSU and ESOP awards as replacement for outstanding stock appreciation rights awards. The replacement was pursuant to SEBI Circular 'Framework for issue of Depository Receipts - Clarifications' dated December 18, 2020, which allows Non-resident Indians to hold depository receipts. 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 were accounted as a modification and the fair value on the date of modification of $12 million is recognized as equity with a corresponding adjustment to financial liability. 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 were 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, 2022, and March 31, 2021, cash settled options outstanding (net of forfeitures) were 265,561 and 387,088, respectively. The carrying value of liability towards cash settled share-based payments was $2 million and $1 million, respectively as at March 31, 2022, and March 31, 2021, respectively. The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2022 is set out below: Year ended March 31, 2022 Shares arising out of options Weighted average exercise price($) 2015 Plan: RSU Outstanding at the beginning 8,047,240 0.06 Granted 1,590,423 0.07 Exercised 2,569,983 0.05 Forfeited and expired 834,705 0.06 Outstanding at the end 6,232,975 0.06 Exercisable at the end 653,775 0.06 2015 Plan: ESOP Outstanding at the beginning 1,049,456 7.32 Granted — — Exercised 348,612 7.02 Forfeited and expired — — Outstanding at the end 700,844 7.35 Exercisable at the end 700,844 7.35 2019 Plan: RSU Outstanding at the beginning 3,050,573 0.07 Granted 2,850,629 0.07 Exercised 755,557 0.07 Forfeited and expired 186,707 0.07 Outstanding at the end 4,958,938 0.07 Exercisable at the end 692,638 0.07 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2021 is set out below: Year ended March 31, 2021 Shares arising out of options Weighted average exercise price($) 2015 Plan: RSU Outstanding at the beginning 8,780,898 0.05 Granted 2,660,611 0.07 Exercised 3,783,462 0.05 Modification to equity settled awards 871,900 — Forfeited and expired 482,707 0.06 Outstanding at the end 8,047,240 0.06 Exercisable at the end 151,685 0.05 2015 Plan: ESOP Outstanding at the beginning 1,100,330 7.13 Granted — — Exercised 239,272 7.21 Modification to equity settled awards 203,026 — Forfeited and expired 14,628 7.63 Outstanding at the end 1,049,456 7.32 Exercisable at the end 1,002,130 7.33 2019 Plan: RSU Outstanding at the beginning 2,091,293 0.07 Granted 1,596,408 0.07 Exercised 370,170 0.07 Forfeited and expired 266,958 0.07 Outstanding at the end 3,050,573 0.07 Exercisable at the end 233,050 0.07 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2020 is set out below: Year ended March 31, 2020 Shares arising out of options Weighted average exercise price($) 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 — — During fiscal 2022, 2021 and 2020, the weighted average share price of options exercised under the 2015 Plan on the date of exercise was $22.71, $14.92 and $10.49, respectively. During fiscal 2022, 2021 and 2020, the weighted average share price of options exercised under the 2019 Plan on the date of exercise was $20.89, $15.90 and Nil The following table summarizes information about equity settled RSUs and ESOPs outstanding as of March 31, 2022: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) 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) 4,958,938 1.43 0.07 6,232,975 1.47 0.06 6 - 8 (ESOP) — — — 700,844 0.65 7.35 The following table summarizes information about equity settled RSUs and ESOPs outstanding as at March 31, 2021: 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 ($) American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.07 (RSU) 3,050,573 1.48 0.07 8,047,240 1.67 0.06 6 - 8 (ESOP) — — — 1,049,456 1.83 7.32 The fair value of the awards are estimated using the Black-Scholes Model for time and non-market performance based options and Monte Carlo simulation model is used for TSR based options. The inputs to the model include the share price at date of grant, exercise price, expected volatility, expected dividends, expected term and the risk free rate of interest. Expected volatility during the expected term of the options is based on historical volatility of the observed market prices of the Company's publicly traded equity shares during a period equivalent to the expected term of the options. Expected volatility of the comparative companies have been modelled based on historical movements in the market prices of their publicly traded equity shares during a period equivalent to the expected term of the options. Correlation coefficient is calculated between each peer entity and the indices as a whole or between each entity in the peer group. The fair value of each equity settled award is estimated on the date of grant using the following assumptions: For options granted in Fiscal 2022- Equity Shares-RSU Fiscal 2022- ADS- RSU Weighted average share price (₹) / ($- ADS) 1,791 24.45 Exercise price (₹)/ ($- ADS) 5.00 0.07 Expected volatility (%) 20-35 25-36 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 4-6 1-3 Weighted average fair value as on grant date (₹) / ($- ADS) 1,548 20.82 For options granted in Fiscal 2021- Equity Shares-RSU Fiscal 2021- ADS- RSU Weighted average share price ( ₹ 1,253 18.46 Exercise price ( ₹ 5.00 0.07 Expected volatility (%) 30-35 30-36 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 4-5 0.1-0.3 Weighted average fair value as on grant date ( ₹ 1,124 16.19 For options granted in Fiscal 2020- Equity Shares-RSU Fiscal 2020- ADS- RSU Weighted average share price ( ₹ 728 10.52 Exercise price ( ₹ 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 ( ₹ 607 7.84 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, 2022
Major Components Of Tax Expense Income [Abstract]
Income Taxes	2.18 Income taxes Accounting policy Income tax expense comprises current and deferred income tax. Income tax expense is recognized in the net profit in the consolidated statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity or other comprehensive income. Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred income tax assets and liabilities are recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred income tax assets and liabilities are measured using tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred income tax assets and liabilities is recognized as income or expense in the period that includes the enactment or the substantive enactment date. A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized. Deferred income taxes are not provided on the undistributed earnings of subsidiaries and branches where it is expected that the earnings of the subsidiary or branch will not be distributed in the foreseeable future. The Group offsets current tax assets and current tax liabilities, where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Tax benefits of deductions earned on exercise of employee share options in excess of compensation charged to income are credited to equity. Income tax expense in the consolidated statement of comprehensive income comprises: (Dollars in millions) Year ended March 31, 2022 2021 2020 Current taxes Domestic taxes 785 716 628 Foreign taxes 263 185 186 1,048 901 814 Deferred taxes Domestic taxes 48 85 (43 ) Foreign taxes (28 ) (13 ) (14 ) 20 72 (57 ) Income tax expense 1,068 973 757 Income tax expense for fiscal 2022, 2021 and 2020 includes reversals (net of provisions) of $36 million, $47 million and $52 million, respectively. These reversals pertain to prior periods primarily on account of adjudication of certain disputed matters in favor of the Company and upon filing of tax return across various jurisdictions. 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, 2022 2021 2020 Profit before income taxes 4,036 3,596 3,095 Enacted tax rates in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 1,410 1,256 1,083 Tax effect due to non-taxable income for Indian tax purposes (395 ) (346 ) (383 ) Overseas taxes 132 95 98 Tax provision (reversals) (36 ) (47 ) (52 ) Effect of differential overseas tax rates (26 ) (17 ) (11 ) Effect of exempt non-operating income (7 ) (5 ) (6 ) Effect of unrecognized deferred tax assets 10 1 7 Effect of non-deductible expenses 22 20 17 Impact of change in tax rate (13 ) — — Others (29 ) 16 4 Income tax expense 1,068 973 757 The applicable Indian corporate statutory tax rate for fiscal 2022, 2021 and 2020 is 34.94% each. The foreign tax expense is due to income taxes payable overseas, principally in the United States. In India, the company has benefited from certain income tax incentives that the Government of India had provided for export of IT services from the units registered under the Special Economic Zones Act, 2005 (SEZ). SEZ units which began the provision of IT services on or after April 1, 2005, are eligible for a deduction of 100% of profits or gains derived from the export of IT 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 $395 million, $346 million and $383 million for fiscal 2022, 2021 and 2020, 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 202 2 , 20 2 1 and 20 20 was $ 0.09 , $ and $ , respectively. Deferred income tax for fiscal 2022, 2021 and 2020 substantially relates to origination and reversal of temporary differences. Infosys is subject to a 15% Branch Profit Tax (BPT) in the U.S. to the extent its U.S. branch's net profit during the year is greater than the increase in the net assets of the U.S. branch during the year, computed in accordance with the Internal Revenue Code. As of March 31, 2022, Infosys' U.S. branch net assets amounted to approximately $835 million. As at March 31, 2022, the Company has a deferred tax liability for branch profit of $21 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 $1,269 million and $1,323 million as of March 31, 2022, and March 31, 2021, 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 $592 million and $510 million as of March 31, 2022, and March 31, 2021, 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 2022: (Dollars in millions) Year 2023 27 2024 20 2025 17 2026 20 2027 7 Thereafter 501 Total 592 The following table provides details of expiration of unused tax losses for fiscal 2021: (Dollars in millions) Year 2022 9 2023 28 2024 19 2025 15 2026 19 Thereafter 420 Total 510 The following table provides the details of income tax assets and income tax liabilities as of March 31, 2022, and March 31, 2021: (Dollars in millions) As of March 31, 2022 March 31, 2021 Income tax assets 812 795 Current income tax liabilities (344 ) (294 ) Net current income tax assets / (liabilities) at the end 468 501 The gross movement in the current income tax assets / (liabilities) for fiscal 2022, 2021 and 2020 is as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 Net current income tax assets / (liabilities) at the beginning 501 515 748 Translation differences (18 ) 17 (51 ) Income tax paid 1,020 863 639 Current income tax expense (1,048 ) (901 ) (814 ) Income tax on other comprehensive income 2 1 (3 ) Income tax benefit arising on exercise of stock options 10 6 1 Tax impact on buyback expenses 1 — 1 Additions through business combination — — (6 ) Net current income tax assets / (liabilities) at the end 468 501 515 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2022 is as follows: (Dollars in millions) Carrying value as of April 1, 2021 Changes through profit and loss Changes through OCI Translation difference Carrying value as of March 31, 2022 Deferred income tax assets / (liabilities) Property, plant and equipment 35 (13 ) — (1 ) 21 Lease liabilities 23 2 — (1 ) 24 Accrued compensation to employees 6 2 — (1 ) 7 Trade receivables 30 (1 ) — (1 ) 28 Compensated absences 68 4 — (2 ) 70 Post sales client support 16 1 — — 17 Credits related to branch profits 48 42 — (1 ) 89 Derivative financial instruments (8 ) 4 — 1 (3 ) Intangibles 4 2 — — 6 Intangibles arising on business combinations (50 ) 8 — 1 (41 ) Branch profit tax (68 ) (42 ) — — (110 ) SEZ reinvestment reserve (84 ) (32 ) — 4 (112 ) Others 10 3 (2 ) — 11 Total Deferred income tax assets / (liabilities) 30 (20 ) (2 ) (1 ) 7 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2021 is as follows: (Dollars in millions) Carrying value as of April 1, 2020 Changes through profit and loss Addition through business combination Changes through OCI Translation difference Carrying value as of March 31, 2021 Deferred income tax assets / (liabilities) Property, plant and equipment 32 2 — — 1 35 Lease liabilities 18 4 — — 1 23 Accrued compensation to employees 7 (1 ) — — — 6 Trade receivables 26 3 — — 1 30 Compensated absences 57 9 — — 2 68 Post sales client support 15 1 — — – 16 Credits related to branch profits 50 (1 ) — — (1 ) 48 Derivative financial instruments 21 (28 ) — (1 ) — (8 ) Intangibles 3 1 — — — 4 Intangibles arising on business combinations (56 ) 10 (3 ) — (1 ) (50 ) Branch profit tax (73 ) 5 — — — (68 ) SEZ reinvestment reserve (11 ) (72 ) — — (1 ) (84 ) Others 14 (5 ) — — 1 10 Total Deferred income tax assets / (liabilities) 103 (72 ) (3 ) (1 ) 3 30 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 ) SEZ reinvestment reserve — (12 ) — — — — 1 (11 ) Others 22 4 1 (1 ) (8 ) — (4 ) 14 Total Deferred income tax assets / (liabilities) 101 57 (44 ) 1 — 1 (13 ) 103 The deferred income tax assets and liabilities (after set off) is as follows: (Dollars in millions) As of March 31, 2022 March 31, 2021 Deferred income tax assets after set off 160 150 Deferred income tax liabilities after set off (153 ) (120 ) 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, the management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. 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 G roup will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced. The Company’s Advanced Pricing Arrangement (APA) with the Internal Revenue Service (IRS) for US branch income tax expired in March 2021. The Company has applied for renewal of APA and currently the US taxable income is based on the Company’s best estimate determined based on the expected value method. As at March 31, 2022, claims against the Group not acknowledged as debts from the Income tax authorities amounted to $ As at March 31, 2021, claims against the Group not acknowledged as debts from the Income tax authorities amounted to $473 million (₹3,462 crore). The amount paid to statutory authorities against the tax claims amounted to $791 million (₹5,996 crore) and $834 million (₹6,095 crore) as at March 31, 2022, and March 31, 2021, respectively. The claims against the Group primarily represent demands arising on completion of assessment proceedings under the Income Tax Act, 1961. These claims are on account of 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. The management including the Company’s tax advisors expect that the Company’s 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, 2022
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, 2022 2021 2020 Basic earnings per equity share - weighted average number of equity shares outstanding (1) 4,209,546,724 4,242,416,665 4,257,754,522 Effect of dilutive common equivalent shares - share options outstanding 8,978,410 8,315,802 7,389,706 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,218,525,134 4,250,732,467 4,265,144,228 (1) excludes treasury shares Nil, Nil and 13,093 number of options to purchase equity shares, had an anti-dilutive effect for fiscal 2022, 2021 and 2020, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2022
Disclosure Of Transactions Between Related Parties [Abstract]
Related Party Transactions	2.20 Related party transactions List of subsidiaries: Holding as of Country March 31, 2022 March 31, 2021 Infosys Technologies (China) Co. Limited (Infosys China) (1) China 100.00 % 100.00 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) (1) Mexico 100.00 % 100.00 % Infosys Technologies (Sweden) AB (Infosys Sweden) (1) Sweden 100.00 % 100.00 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) (1) China 100.00 % 100.00 % Infosys Nova Holdings LLC. (Infosys Nova) (1) U.S. 100.00 % 100.00 % EdgeVerve Systems Limited (EdgeVerve) (1) India 100.00 % 100.00 % Infosys Austria GmbH (1) Austria 100.00 % 100.00 % Skava Systems Private Limited (Skava Systems) (1)(41) India 100.00 % 100.00 % Kallidus Inc, (Kallidus) (42) U.S. — — Infosys Chile SpA (1) Chile 100.00 % 100.00 % Infosys Arabia Limited (2) Saudi Arabia 70.00 % 70.00 % Infosys Consulting Ltda. (1) Brazil 100.00 % 100.00 % Infosys CIS LLC (15) Russia — — Infosys Luxembourg S.a.r.l (1) Luxembourg 100.00 % 100.00 % Infosys Americas Inc., (Infosys Americas) (1) U.S. 100.00 % 100.00 % Infosys Public Services, Inc. USA (Infosys Public Services) (1) U.S. 100.00 % 100.00 % Infosys Canada Public Services Inc (20)(53) Canada — — Infosys BPM Limited (1)(61) India 100.00 % 99.99 % Infosys (Czech Republic) Limited s.r.o. (3) Czech Republic 100.00 % 99.99 % Infosys Poland Sp z.o.o (3) Poland 100.00 % 99.99 % Infosys McCamish Systems LLC (3) U.S. 100.00 % 99.99 % Portland Group Pty Ltd (3) Australia 100.00 % 99.99 % Infosys BPO Americas LLC. (3) U.S. 100.00 % 99.99 % Infosys Consulting Holding AG (Infosys Lodestone) (1) Switzerland 100.00 % 100.00 % Infosys Management Consulting Pty Limited (4) Australia 100.00 % 100.00 % Infosys Consulting AG (4) Switzerland 100.00 % 100.00 % Infosys Consulting GmbH (4) Germany 100.00 % 100.00 % Infosys Consulting S.R.L. (1) Romania 100.00 % 100.00 % Infosys Consulting SAS (4) France 100.00 % 100.00 % Infosys Consulting s.r.o. v likvidaci (formerly Infosys Consulting s.r.o.) (4)(52) Czech Republic — 100.00 % Infosys Consulting (Shanghai) Co., Ltd. (4)(48) China — 100.00 % Infy Consulting Company Ltd (4) U.K. 100.00 % 100.00 % Infy Consulting B.V. (4) The Netherlands 100.00 % 100.00 % Infosys Consulting Sp. z.o.o (29) Poland — — Lodestone Management Consultants Portugal, Unipessoal, Lda. (4)(34) Portugal — — Infosys Consulting S.R.L. (4) Argentina 100.00 % 100.00 % Infosys Consulting (Belgium) NV (5) Belgium 99.90 % 99.90 % Panaya Inc. (Panaya) (1) U.S. 100.00 % 100.00 % Panaya Ltd. (6) Israel 100.00 % 100.00 % Panaya GmbH (6) Germany 100.00 % 100.00 % Brilliant Basics Holdings Limited (Brilliant Basics) (1)(41) U.K. 100.00 % 100.00 % Brilliant Basics Limited (7)(41) U.K. 100.00 % 100.00 % Brilliant Basics (MENA) DMCC (7)(21) Dubai — — Infosys Consulting Pte. Ltd. (Infosys Singapore) (1) Singapore 100.00 % 100.00 % Infosys Middle East FZ LLC (8) Dubai 100.00 % 100.00 % Fluido Oy (8) Finland 100.00 % 100.00 % Fluido Sweden AB (Extero) (11) Sweden 100.00 % 100.00 % Fluido Norway A/S (11) Norway 100.00 % 100.00 % Fluido Denmark A/S (11) Denmark 100.00 % 100.00 % Fluido Slovakia s.r.o (11) Slovakia 100.00 % 100.00 % Fluido Newco AB (11)(36) Sweden — — Infosys Compaz Pte. Ltd (9) Singapore 60.00 % 60.00 % Infosys South Africa (Pty) Ltd (8) South Africa 100.00 % 100.00 % WongDoody Holding Company Inc. (WongDoody) (1)(54) U.S. — 100.00 % WDW Communications, Inc (10)(55) U.S. — 100.00 % WongDoody, Inc (10)(56) U.S. 100.00 % 100.00 % HIPUS Co., Ltd (9) Japan 81.00 % 81.00 % Stater N.V. (9) The Netherlands 75.00 % 75.00 % Stater Nederland B.V. (12) The Netherlands 75.00 % 75.00 % Stater Duitsland B.V. (12)(38) The Netherlands — — Stater XXL B.V. (12) The Netherlands 75.00 % 75.00 % HypoCasso B.V. (12) The Netherlands 75.00 % 75.00 % Stater Participations B.V. (12) The Netherlands 75.00 % 75.00 % Stater Deutschland Verwaltungs-GmbH (13)(37) Germany — — Stater Deutschland GmbH & Co. KG (13)(37) Germany — — Stater Belgium N.V./S.A. (14)(39) Belgium 75.00 % 75.00 % Stater Gmbh (12)(46) Germany 75.00 % — Outbox systems Inc. dba Simplus (US) (16) U.S. 100.00 % 100.00 % Simplus North America Inc. (17)(45) Canada — 100.00 % Simplus ANZ Pty Ltd. (17) Australia 100.00 % 100.00 % Simplus Australia Pty Ltd (18) Australia 100.00 % 100.00 % Sqware Peg Digital Pty Ltd (19)(49) Australia — 100.00 % Simplus Philippines, Inc. (17) Philippines 100.00 % 100.00 % Simplus Europe, Ltd. (17)(47) U.K. — 100.00 % Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (22) U.K. 100.00 % 100.00 % Infosys Fluido Ireland, Ltd. (formerly Simplus Ireland, Ltd) (23) Ireland 100.00 % 100.00 % Infosys Limited Bulgaria EOOD (1)(24) Bulgaria 100.00 % 100.00 % Kaleidoscope Animations, Inc. (27) U.S. 100.00 % 100.00 % Kaleidoscope Prototyping LLC (28) U.S. 100.00 % 100.00 % GuideVision s.r.o. (25) Czech Republic 100.00 % 100.00 % GuideVision Deutschland GmbH (26) Germany 100.00 % 100.00 % GuideVision Suomi Oy (26) Finland 100.00 % 100.00 % GuideVision Magyarország Kft (26) Hungary 100.00 % 100.00 % GuideVision Polska SP.Z.O.O (26) Poland 100.00 % 100.00 % GuideVision UK Ltd (26) U.K. 100.00 % 100.00 % Blue Acorn iCi Inc (formerly Beringer Commerce Inc) (30) U.S. 100.00 % 100.00 % Beringer Capital Digital Group Inc (30)(59) U.S. — 100.00 % Mediotype LLC (31)(59) U.S. — 100.00 % Beringer Commerce Holdings LLC (31)(59) U.S. — 100.00 % SureSource LLC (32)(57) U.S. — 100.00 % Blue Acorn LLC (32)(57) U.S. — 100.00 % Simply Commerce LLC (32)(57) U.S. — 100.00 % iCiDIGITAL LLC (33)(58) U.S. — 100.00 % Infosys BPM UK Limited (3)(35) U.K. — — Infosys Turkey Bilgi Teknolojikeri Limited Sirketi (1)(40) Turkey 100.00 % — Infosys Germany Holding Gmbh (1)(43) Germany 100.00 % 100.00 % Infosys Automotive and Mobility GmbH & Co. KG (1)(44) Germany 100.00 % — Infosys Green Forum (1)(50) India 100.00 % — Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (51) Malaysia 100.00 % — Infosys Business Solutions LLC (1)(60) Qatar — — Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) (62) Germany 100.00 % — ( 1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited (3) (4) Wholly-owned subsidiary of Infosys Consulting Holding AG (5) Majority owned and controlled subsidiary of Infosys Consulting Holding AG (6) Wholly-owned subsidiary of Panaya Inc. (7) Wholly-owned subsidiary of Brilliant Basics Holding Limited. (8) Wholly-owned subsidiary of Infosys Consulting Pte. Ltd. (9) Majority owned and controlled subsidiary of Infosys Consulting Pte. Ltd. (10) Wholly-owned subsidiary of WongDoody Holding Company Inc. (WongDoody) (11) Wholly-owned subsidiary of Fluido Oy (12) Wholly-owned subsidiary of Stater N.V (13) Wholly-owned subsidiary of Stater Duitsland B.V. (14) Majority owned and controlled subsidiary of Stater Participations B.V (15) Liquidated effective January 28, 2021 (16) Wholly-owned subsidiary of Infosys Nova Holdings LLC (17) Wholly-owned subsidiary of Outbox Systems Inc. (18) Wholly-owned subsidiary of Simplus ANZ Pty Ltd (19) Wholly-owned subsidiary of Simplus Australia Pty Ltd (20) Wholly-owned subsidiary of Infosys Public Services, Inc. (21) Liquidated effective July 17, 2020 (22) On June 1, 2020, Fluido Oy, acquired 100% of the voting interests in Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (23) Wholly-owned subsidiary of Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (24) Incorporated effective September 11, 2020 (25) On October 1, 2020, Infy Consulting Company Limited acquired 100% of voting interests in GuideVision s.r.o (26) Wholly-owned subsidiary of GuideVision s.r.o. (27) On October 9, 2020, Infosys Nova Holdings LLC, acquired 100% voting interest in Kaleidoscope Animations, Inc. (28) Wholly-owned subsidiary of Kaleidoscope Animations, Inc. (29) Merged with Infosys Poland Sp. z.o.o, effective October 21, 2020 (30) On October 27, 2020, Infosys Nova Holding LLC, a wholly-owned subsidiary of Infosys Limited, acquired 100% voting interest in Blue Acorn iCi Inc (formerly Beringer Commerce Inc) and Beringer Capital Digital Group Inc (31) Wholly-owned subsidiary of Blue Acorn iCi Inc (32) Wholly-owned subsidiary of Beringer Commerce Holdings LLC (33) Wholly-owned subsidiary of Beringer Capital Digital Group Inc. (34) Liquidated effective November 19, 2020 (35) Incorporated, effective December 9, 2020 (36) Merged into Fluido Sweden AB (Extero), effective December 18, 2020 (37) Merged into Stater Duitsland B.V., effective December 18, 2020 (38) Merged with Stater N.V., effective December 23, 2020 (39) On December 29, 2020, Stater Participation B.V acquired non-controlling interest of 28.01% of the voting interests in Stater Belgium NV/SA (40) Incorporated on December 30, 2020 (41) Under liquidation (42) Liquidated effective March 9, 2021 (43) Incorporated on March 23, 2021 (44) On March 28,2021 Infosys Limited and Infosys Germany Holding Gmbh registered Infosys Automotive and Mobility GmbH & Co. KG, a partnership firm (45) Liquidated effective April 27, 2021 (46) Incorporated on August 4, 2021 (47) Liquidated effective July 20, 2021 (48) Liquidated effective September 1, 2021 (49) Liquidated effective September 2, 2021 (50) Incorporated on August 31, 2021 (51) On December 14, 2021, Infosys Consulting Pte. Ltd., a wholly-owned subsidiary of Infosys Limited acquired 100% of voting interests in Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (52) Liquidated effective December 16, 2021 (53) Liquidated effective November 23, 2021 (54) Wholly-owned subsidiary of Infosys Limited, merged with WongDoody Inc, effective December 31, 2021 (55) Wholly-owned subsidiary of WongDoody Holding Company Inc. (WongDoody), merged with WongDoody Inc, effective December 31, 2021 (56) Wholly-owned subsidiary of Infosys Limited, effective December 31, 2021 (57) Merged with Beringer Commerce Holdings LLC, effective January 1, 2022 (58) Merged with Beringer Capital Digital Group Inc, effective January 1, 2022 (59) Merged with Blue Acorn iCi Inc, effective January 1, 2022 (60) Incorporated on February 20, 2022 (61) On March 17, 2022, Infosys Limited acquired non-controlling interest of 0.01% of the voting interests in Infosys BPM Limited (62) On March 22, 2022, Infosys Consulting Pte. Ltd., a wholly-owned subsidiary of Infosys Limited acquired 100% of voting interests in Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) List of other related parties: Particulars Country Nature of relationship Infosys Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Provident Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys Infosys BPM Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys BPM Infosys BPM Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys BPM EdgeVerve Systems Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of EdgeVerve EdgeVerve Systems Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of EdgeVerve Infosys Employees’ Welfare Trust India Controlled Trust Infosys Employee Benefits Trust India Controlled Trust Infosys Science Foundation India Controlled Trust Infosys Expanded Stock Ownership Trust India Controlled Trust Infosys Foundation (1) India Trust jointly controlled by KMPs (1) Effective January 1, 2022 Refer to Note 2.14 for information on transactions relating to the post-employment benefit plans mentioned above. List of Key Managerial Personnel (KMP) Whole-time directors Salil Parekh, Chief Executive Officer and Managing Director U. B. Pravin Rao, Chief Operating officer (retired effective December 12, 2021) Non-whole-time directors Nandan M. Nilekani Michael Gibbs Kiran Mazumdar-Shaw Roopa Kudva (retired effective February 3, 2020) D.N. Prahlad (resigned effective April 20, 2020) D. Sundaram Uri Levine (appointed effective April 20, 2020) Bobby Parikh (appointed effective July 15, 2020) Dr. Punita Kumar-Sinha (retired effective January 13, 2021) Chitra Nayak (appointed effective March 25, 2021) Executive Officers Nilanjan Roy, Chief Financial Officer Mohit Joshi, President Ravi Kumar S, President Krishnamurthy Shankar, Group Head-Human Resources and Infosys Leadership Institute Inderpreet Sawhney, Group General Counsel and Chief Compliance Officer Transactions with Key Managerial Personnel (KMP) The table below describes the related party transactions with key management personnel which comprises directors and executive officers under IAS 24: (Dollars in millions) Year ended March 31, 2022 2021 2020 Salaries and other employee benefits to whole-time directors and executive officers (1)(2) 18 19 17 Commission and other benefits to non-executive / independent directors 2 1 1 Total 20 20 18 (1) ( 2 ) 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, 2022
Disclosure Of Operating Segments [Abstract]
Segment Reporting	2.21 Segment reporting IFRS 8 establishes standards for the way that public business enterprises report information about operating segments and related disclosures about products and services, geographic areas, and major customers. The Group's operations predominantly relate to providing end-to-end business solutions to enable clients to enhance business performance. The chief operating decision maker (CODM) evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments and are as set out in the accounting policies. Business segments of the Group are primarily enterprises in Financial Services and Insurance, enterprises in Manufacturing, enterprises in Retail, Consumer Packaged Goods and Logistics, enterprises in the Energy, Utilities, Resources and Services, enterprises in Communication, Telecom OEM and Media, enterprises in Hi-Tech, enterprises in Life Sciences and Healthcare and all other segments. The Financial Services reportable segments has been aggregated to include the Financial Services operating segment and Finacle operating segment because of the similarity of the economic characteristics. All other segments represent the operating segments of businesses in India, Japan, China, Infosys Public Services & other enterprises in Public Services. Revenue and identifiable operating expenses in relation to segments are categorized based on items that are individually identifiable to that segment. Revenue for 'all other segments' represents revenue generated by Infosys Public Services and revenue generated from customers located in India, Japan and China and other enterprises in Public Services. Allocated expenses of segments include expenses incurred for rendering services from the Group's offshore software development centers and on-site expenses, which are categorized in relation to the associated efforts of the segment. Certain expenses such as depreciation and amortization , which form a significant component of total expenses, are not specifically allocable to specific segments as the underlying assets are used interchangeably. The management believes that it is not practical to provide segment disclosures relating to those costs and expenses, and accordingly these expenses are separately disclosed as "unallocated" and adjusted against the total income of the Group. Assets and liabilities used in the Group's business are not identified to any of the reportable segments, as these are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous. Business segment revenue information is collated based on individual customers invoiced or in relation to which the revenue is otherwise recognized. Disclosure of revenue by geographic locations is given in note 2.11 Revenue from operations. 2.21.1 Business segments (Dollars in millions) Year ended March 31, 2022 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) All Other Segments (5) Total Revenues 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Identifiable operating expenses 2,967 1,158 1,231 1,029 1,133 798 649 316 9,281 Allocated expenses 867 399 353 347 332 213 174 124 2,809 Segment profit 1,384 822 451 566 322 335 319 22 4,221 Unallocable expenses 466 Operating profit 3,755 Other income, net (Refer to Note 2.16) 308 Finance cost (Refer to Note 2.8) 27 Profit before Income taxes 4,036 Income tax expense 1,068 Net profit 2,968 Depreciation and amortization 466 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2021 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) All Other Segments (5) Total Revenues 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 Identifiable operating expenses 2,378 937 991 877 674 648 475 259 7,239 Allocated expenses 813 363 335 335 255 176 161 118 2,556 Segment profit 1,208 691 377 480 346 331 291 42 3,766 Unallocable expenses 441 Operating profit 3,325 Other income, net (Refer to Note 2.16) 297 Finance cost (Refer to Note 2.8) 26 Profit before Income taxes 3,596 Income tax expense 973 Net profit 2,623 Depreciation and amortization 441 Non-cash expenses other than depreciation and amortization — (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) All Other Segments (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 to Note 2.16) 395 Finance cost (Refer to 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 (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 2022, 2021 and 2020.

Litigation

Litigation	12 Months Ended
	Mar. 31, 2022
Disclosure Of Litigation [Abstract]
Litigation	2.22 Litigation The Group is subject to legal proceedings and claims, which have arisen in the ordinary course of business. The Group’s management reasonably expects that these legal actions, when ultimately concluded and determined, will not have a material and adverse effect on the Group’s results of operations or financial condition.

Overview (Policies)

Overview (Policies)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract]
Consolidated Statements of Cash Flows	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 (“IASB”), under the historical cost convention on the accrual basis except for certain financial instruments which have been measured at fair values. Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use.
Basis of consolidation	1.3 Basis of consolidation Infosys consolidates entities which it owns or controls. The consolidated financial statements comprise the financial statements of the Company, its controlled trusts and its subsidiaries. Control exists when the parent has power over the entity, is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns by using its power over the entity. Power is demonstrated through existing rights that give the ability to direct relevant activities, those which significantly affect the entity's returns. Subsidiaries are consolidated from the date control commences until the date control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and intra-group balances and transactions including unrealized gain / loss from such transactions are eliminated upon consolidation. These financial statements are prepared by applying uniform accounting policies in use at the Group. Non-controlling interests which represent part of the net profit or loss and net assets of subsidiaries that are not, directly or indirectly, owned or controlled by the company, are excluded. Refer to Note 2.20 for the list of subsidiaries and controlled trusts of the Company.
Use of estimates and judgments	1.4 Use of estimates and judgments The preparation of the financial statements in conformity with IFRS requires management to make estimates, judgments and assumptions. These estimates, judgments and assumptions affect the application of accounting policies and the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the period. Application of accounting policies that require critical accounting estimates involving complex and subjective judgments and the use of assumptions in these financial statements have been disclosed in Note 1.5. Accounting estimates could change from period to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as management becomes aware of changes in circumstances surrounding the estimates. Changes in estimates and judgments are reflected in the consolidated financial statements in the period in which changes are made and, if material, their effects are disclosed in the notes to the consolidated financial statements. 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 COVID-19 pandemic in the preparation of these consolidated financial statements including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of the COVID-19 pandemic, the Group has, at the date of approval of these consolidated financial statements, used internal and external sources of information including credit reports and related information and economic forecasts and expect that the carrying amount of these assets will be recovered. The impact of the COVID-19 pandemic 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 a fixed price maintenance contract is recognized ratably using a percentage of completion method when the pattern of benefits from the services rendered to the customer and Group’s costs to fulfil the contract is not even through the period of the contract because the services are generally discrete in nature and not repetitive. The use of method to recognize the maintenance revenues requires judgment and is based on the promises in the contract and nature of the deliverables. The Group uses the percentage-of-completion method in accounting for other fixed-price contracts. Use of the percentage-of-completion method requires the Group to determine the actual efforts or costs expended to date as a proportion of the estimated total efforts or costs to be incurred. Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity. The estimation of total efforts or costs involves significant judgement and is assessed throughout the period of the contract to reflect any changes based on the latest available information. Contracts with customers includes subcontractor services or third-party vendor equipment or software in certain integrated services arrangements. In these types of arrangements, revenue from sales of third-party vendor products or services is recorded net of costs when the Group is acting as an agent between the customer and the vendor, and gross when the Group is the principal for the transaction. In doing so, the Group first evaluates whether it 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. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. b. Income taxes The Group's two major tax jurisdictions are India and the United States, though the company also files tax returns in other overseas jurisdictions. Significant judgments are involved in determining the provision for income taxes, including amount expected to be paid/recovered for uncertain tax positions. In assessing the realizability of deferred income tax assets, management considers whether some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which the temporary differences become deductible. Management considers the scheduled reversals of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred income tax assets are deductible, management believes that the Group will realize the benefits of those deductible differences. The amount of the deferred income tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced (Refer to Note 2.18). c. Business combinations and intangible assets Business combinations are accounted for using IFRS 3 (Revised), Business Combinations. IFRS 3 requires us to fair value identifiable intangible assets and contingent consideration to ascertain the net fair value of identifiable assets, liabilities and contingent liabilities of the acquiree. 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. These measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management (Refer to Note 2.9 and 2.10). d. Property, plant and equipment Property, plant and equipment represent a significant proportion of the asset base of the Group. The charge in respect of periodic depreciation is derived after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of the Group's assets are determined by management at the time the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology (Refer to Note 2.7). e. Impairment of Goodwill Goodwill is tested for impairment on an annual basis and whenever there is an indication that the recoverable amount of a cash generating unit (“CGU”) is less than its carrying amount. For the impairment test, goodwill is allocated to the CGU or groups of CGUs which benefit from the synergies of the acquisition and which represent the lowest level at which goodwill is monitored for internal management purposes. The recoverable amount of CGUs is determined based on higher of value-in-use and fair value less cost to sell. Key assumptions in the cash flow projections are prepared based on current economic conditions and comprises estimated long term growth rates, weighted average cost of capital and estimated operating margins (Refer to Note 2.9) .
Recent accounting pronouncements	1.6 Recent accounting pronouncements 1.6.1 Standards issued but not yet effective New and revised IFRS Standards in issue but not yet effective: Amendments to IAS 16 Property, Plant and Equipment : Amendments to IAS 37 Onerous Contracts Amendments to IAS 8, Accounting Policies, Changes in Accounting, Estimates and Errors :Definition of Accounting Estimates Amendments to IAS 1, Presentation of Financial Statements :Disclosure of Accounting Policies Amendments to IAS 1 2 , Income taxes :Deferred tax related to Assets and Liabilities arising from a single transaction Amendments to IAS 16 On May 14, 2020, IASB has issued an amendment to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use (“Amendments to IAS 16”) which amends the standard to prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognizes the proceeds from selling such items, and the cost of producing those items, in profit or loss. The effective date for the adoption of this amendment is the annual periods beginning on or after January 1, 2022, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 37 On May 14, 2020, IASB has issued Onerous Contracts – Cost of Fulfilling a Contract (“Amendments to IAS 37”) which specifies that the “cost of fulfilling” a contract comprises the “costs that relate directly to the contract”. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract (examples would be direct labor, materials) or an allocation of other costs that relate directly to fulfilling contracts (an example would be the allocation of the depreciation charge for an item of property, plant and equipment used in fulfilling the contract). The effective date for adoption of this amendment is the annual periods beginning on or after January 1, 2022, although early adoption is permitted. The Group has evaluated the amendment and the impact is not expected to be material. Amendments to IAS 8 On February 12, 2021, IASB has issued amendments to IAS 8 Accounting Policies, Changes in Accounting estimates and Errors which introduced a definition of ‘accounting estimates’ and included amendments to IAS 8 to help entities distinguish changes in accounting policies from changes in accounting estimates. The effective date for adoption of this amendment is the annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group has evaluated the amendment and there is no impact on its consolidated financial statements. Amendments to IAS 1 On February 12, 2021 , IASB has issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements which requires the entities to disclose their material accounting policies rather than their significant accounting policies. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment. Amendments to IAS 12 On May 7, 2021, IASB has issued amendment to IAS 12 Income Taxes which narrowed the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences. The effective date for adoption of this amendment is annual periods beginning on or after January 1, 2023, although early adoption is permitted. The Group is in the process of evaluating the impact of the amendment.
Accounting policy on financial instruments	Accounting policy 2.3.1 Initial recognition The Group recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are recognized at fair value on initial recognition, except for trade receivables which are initially measured at transaction price. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities which are not at fair value through profit or loss are added to the fair value on initial recognition. Regular way purchase and sale of financial assets are accounted for at trade date. 2.3.2 Subsequent measurement a. Non-derivative financial instruments (i) Financial assets carried at amortized cost A financial asset is subsequently measured at amortized cost if it is held within a business model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. (ii) Financial assets at fair value through other comprehensive income (FVOCI) A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group has made an irrevocable election for its investments which are classified as equity instruments to present the subsequent changes in fair value in other comprehensive income based on its business model. (iii) Financial assets at fair value through profit or loss (FVTPL) A financial asset which is not classified in any of the above categories are subsequently fair valued through profit or loss. (iv) Financial liabilities Financial liabilities are subsequently carried at amortized cost using the effective interest method, except for contingent consideration and financial liability under option arrangements recognized in a business combination which is subsequently measured at fair value through profit or loss. b. Derivative financial instruments The Group holds derivative financial instruments such as foreign exchange forward and option contracts to mitigate the risk of changes in exchange rates on foreign currency exposures. The counterparty for such contracts is generally a bank. (i) Financial assets or financial liabilities, at fair value through profit or loss This category includes derivative financial assets or liabilities which are not designated as hedges. Although the Group believes that these derivatives constitute hedges from an economic perspective, they may not qualify for hedge accounting under IFRS 9, Financial Instruments. Any derivative that is either not designated a hedge, or is so designated but is ineffective as per IFRS 9, is categorized as a financial asset or financial liability, carried at fair value through profit or loss. Derivatives not designated as hedges are recognized initially at fair value and attributable transaction costs are recognized in net profit in the statement of comprehensive income when incurred. Subsequent to initial recognition, these derivatives are measured at fair value through profit or loss and the resulting exchange gains or losses are included in other income. Assets/ liabilities in this category are presented as current assets/current liabilities if they are either held for trading or are expected to be realized within 12 months after the balance sheet date. (ii) Cash flow hedge The Group designates certain foreign exchange forward and options contracts as cash flow hedges to mitigate the risk of foreign exchange exposure on highly probable forecast cash transactions. When a derivative is designated as a cash flow hedging instrument, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and accumulated in the cash flow hedging reserve. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in the net profit in the statement of comprehensive income. If the hedging instrument no longer meets the criteria for hedge accounting, then hedge accounting is discontinued prospectively. If the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss on the hedging instrument recognized in cash flow hedging reserve till the period the hedge was effective remains in cash flow hedging reserve until the forecasted transaction occurs. The cumulative gain or loss previously recognized in the cash flow hedging reserve is transferred to the net profit in the statement of comprehensive income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, then the amount accumulated in cash flow hedging reserve is reclassified to the net profit in the consolidated statement of comprehensive income.
Derecognition of financial instruments	2.3.3 Derecognition of financial instruments The Group derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers the financial asset and the transfer qualifies for derecognition under IFRS 9. A financial liability (or a part of a financial liability) is derecognized from the Group's balance sheet when the obligation specified in the contract is discharged or cancelled or expires.
Fair value of financial instruments	2.3.4 Fair value of financial instruments In determining the fair value of its financial instruments, the Group uses a variety of methods and assumptions that are based on market conditions and risks existing at each reporting date. The methods used to determine fair value include discounted cash flow analysis, available quoted market prices and dealer quotes. All methods of assessing fair value result in general approximation of value, and such value may never actually be realized. Refer to table ‘Financial instruments by category’ below for the disclosure on carrying value and fair value of financial assets and liabilities. For financial assets and liabilities maturing within one year from the balance sheet date and which are not carried at fair value, the carrying amounts approximate fair value due to the short maturity of these instruments.
Impairment	2.3.5 Impairment The Group recognizes loss allowances using the expected credit loss (ECL) model for the financial assets and unbilled revenue which are not fair valued through profit or loss. Loss allowance for trade receivables and unbilled revenue with no significant financing component is measured at an amount equal to lifetime ECL. For all other financial assets, expected credit losses are measured at an amount equal to the 12-month ECL, unless there has been a significant increase in credit risk from initial recognition in which case those are measured at lifetime ECL. The Group determines the allowance for credit losses based on historical loss experience adjusted to reflect current and estimated future economic conditions. The Group considers current and anticipated future economic conditions relating to industries the Group deals with and the countries where it operates. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recorded is recognized as an impairment loss or gain in consolidated statement of comprehensive income.
Provisions and other contingencies	2.6 Provisions and other contingencies Accounting policy 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 for its fixed-price, fixed-timeframe contracts. Costs associated with such support services are accrued at the time related revenues are recorded and included in cost of sales. The Group estimates such costs based on historical experience and estimates are reviewed on a periodic basis for any material changes in assumptions and likelihood of occurrence. 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. Provisions for estimated losses, if any, on incomplete contracts are recorded in the period in which such losses become probable based on the estimated efforts or costs to complete the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision is established the Group recognizes any impairment loss on the assets associated with that contract.
Property, plant and equipment	2.7 Property, plant and equipment Accounting policy Property, plant and equipment are stated at cost, less accumulated depreciation and impairment, if any. Costs directly attributable to acquisition are capitalized until the property, plant and equipment are ready for use, as intended by management. The charge in respect of periodic depreciation is derived at after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. The Group depreciates property, plant and equipment over their estimated useful lives using the straight-line method. The estimated useful lives of assets are as follows: Buildings 22 - 25 years Plant and machinery (1) 5 years Computer equipment 3-5 years Furniture and fixtures 5 years Vehicles 5 years Leasehold improvements Lower of useful life of the asset or lease term (1) Includes solar plant with a useful life of 20 years. Depreciation methods, useful lives and residual values are reviewed periodically, including at each financial year end. The useful lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology Advances paid towards the acquisition of property, plant and equipment outstanding at each balance sheet date and the cost of assets not ready to use before such date are disclosed under ‘Capital work-in-progress’. Subsequent expenditures relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Group and the cost of the item can be measured reliably. 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 CGUs which benefit from the synergies of the acquisition and which represents the lowest level at which goodwill is monitored for internal management purposes. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. Impairment occurs when the carrying amount of a CGU including the goodwill, exceeds the estimated recoverable amount of the CGU. The recoverable amount of a CGU is the higher of its fair value less cost to sell and its value-in-use. Value-in-use is the present value of future cash flows expected to be derived from the CGU. Key assumptions in the cash flow projections are prepared based on current economic conditions and includes estimated long term growth rates, weighted average cost of capital and estimated operating margins. 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) and the level of maintenance expenditures required to obtain the expected future cash flows from the asset. Amortization methods and useful lives are reviewed periodically including at each financial year end. Research costs are expensed as incurred. Software product development costs are expensed as incurred unless technical and commercial feasibility of the project is demonstrated, future economic benefits are probable, the Company has an intention and ability to complete and use or sell the software and the costs can be measured reliably. The costs which can be capitalized include the cost of material, direct labour, overhead costs that are directly attributable to preparing the asset for its intended use. Impairment Intangible assets are evaluated for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other assets. In such cases, the recoverable amount is determined for the CGU to which the asset belongs. If such assets are considered to be impaired, the impairment to be recognized in the net profit in the statement of comprehensive income is measured by the amount by which the carrying value of the assets exceeds the estimated recoverable amount of the asset. An impairment loss is reversed in the net profit in the statement of comprehensive income if there has been a change in the estimates used to determine the recoverable amount. The carrying amount of the asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization) had no impairment loss been recognized for the asset in prior years.
Business combinations	Accounting Policy: Business combinations have been accounted for using the acquisition method under the provisions of IFRS 3 (Revised), Business Combinations. The purchase price in an acquisition is measured at the fair value of the assets transferred, equity instruments issued and liabilities incurred or assumed at the date of acquisition, which is the date on which control is transferred to the Group. The purchase price also includes the fair value of any contingent consideration. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value on the date of acquisition. Contingent consideration is remeasured at fair value at each reporting date and changes in the fair value of the contingent consideration are recognized in the consolidated statement of comprehensive income. The interest of non-controlling shareholders is initially measured either at fair value or at the non-controlling interests’ proportionate share of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition-by-acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity of subsidiaries. Business combinations between entities under common control is outside the scope of IFRS 3 (Revised), Business Combinations and is accounted for at carrying value of assets acquired and liabilities assumed. The payments related to options issued by the Group over the non-controlling interests in its subsidiaries are accounted as financial liabilities and initially recognized at the estimated present value of gross obligations. Such options are subsequently measured at fair value in order to reflect the amount payable under the option at the date at which it becomes exercisable. In the event that the option expires unexercised, the liability is derecognised. 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.
Operating profit	Operating profit for the Group is computed considering the revenues, net of cost of sales, selling and marketing expenses and administrative expenses.
Employee benefits	2.14 Employee benefits Accounting policy Gratuity and Pensions The Group provides for gratuity, a defined benefit retirement plan ('the Gratuity Plan') covering eligible employees, majorly of Infosys and its Indian subsidiaries. The Gratuity Plan provides a lump-sum payment to vested employees at retirement, death, incapacitation or termination of employment, of an amount based on the respective employee's salary and the tenure of employment with the Group. The Company contributes gratuity liabilities to the Infosys Limited Employees' Gratuity Fund Trust (the Trust). In case of Infosys BPM and EdgeVerve, contributions are made to the Infosys BPM Employees’ Gratuity Fund Trust and EdgeVerve Systems Limited Employees' Gratuity Fund Trust, respectively. Trustees administer contributions made to the Trusts and contributions are invested in a scheme with Life Insurance Corporation of India as permitted by Indian Law. The Group operates defined benefit pension plan in certain overseas jurisdictions, in accordance with the local laws. These plans are managed by third party fund managers. The plans provide for periodic payouts after retirement and/or for a lumpsum payment as set out in rules of each fund and includes death and disability benefits. Liabilities with regard to these defined benefit plans are determined by actuarial valuation, performed by an external actuary, at each Balance Sheet date using the projected unit credit method. These defined benefit plans expose the Group to actuarial risks, such as longevity risk, currency risk, interest rate risk and market risk. The Group recognizes the net obligation of a defined benefit plan in its balance sheet as an asset or liability. Gains and losses through re-measurements of the net defined benefit liability / asset are recognized in other comprehensive income and not reclassified to profit or loss in subsequent periods. The actual return of the portfolio of plan assets, in excess of the yields computed by applying the discount rate used to measure the defined benefit obligation is recognized in other comprehensive income. The effect of any plan amendments are recognized in net profits in the consolidated statement of comprehensive income. Provident fund Eligible employees of Infosys receive benefits from a provident fund, which is a defined benefit plan. Both the eligible employee and the Company make monthly contributions to the provident fund plan equal to a specified percentage of the covered employee's salary. The Company contributes a portion to the Infosys Limited Employees' Provident Fund Trust. The trust invests in specific designated instruments as permitted by Indian law. The remaining portion is contributed to the government administered pension fund. The rate at which the annual interest is payable to the beneficiaries by the trust is being administered by the Government of India. The Company has an obligation to make good the shortfall, if any, between the return from the investments of the trust and the notified interest rate. In respect of Indian subsidiaries, eligible employees receive benefits from a provident fund, which is a defined contribution plan. Both the eligible employee and the respective companies make monthly contributions to this provident fund plan equal to a specified percentage of the covered employee's salary. Amounts collected under the provident fund plan are deposited in a government administered provident fund. The Companies have no further obligation to the plan beyond its monthly contributions. Superannuation Certain employees of Infosys and its Indian subsidiaries 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. Income tax consequences of dividends on financial instruments classified as equity will be recognized according to where the entity originally recognized those past transactions or events that generated distributable profits.
Other income, net	2.16 Other income, net Accounting policy Other income is comprised primarily of interest income, dividend income, gain/loss on investments and exchange gain/loss on forward and options contracts and on translation of foreign currency assets and liabilities. Interest income is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established.
Functional currency and presentation currency	Functional currency and presentation currency The functional currency of Infosys, Infosys BPM, EdgeVerve, Skava and controlled trusts is the Indian rupee. The functional currencies for foreign subsidiaries are their respective local currencies. These financial statements are presented in U.S. dollars (rounded off to the nearest million) to facilitate the investors’ ability to evaluate Infosys’ performance and financial position in comparison to similar companies domiciled in other geographic locations. Transactions and translations Foreign-currency denominated monetary assets and liabilities are translated into the relevant functional currency at exchange rates in effect at the balance sheet date. The gains or losses resulting from such translations are recognized in the consolidated statement of comprehensive income and reported within exchange gains/ (losses) on translation of assets and liabilities, net, except when deferred in Other Comprehensive Income as qualifying cash flow hedges. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at fair value are translated at the exchange rate prevalent at the date when the fair value was determined. Non-monetary assets and non-monetary liabilities denominated in a foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction . The related revenue and expense are recognized using the same exchange rate . Transaction gains or losses realized upon settlement of foreign currency transactions are included in determining net profit for the period in which the transaction is settled. Revenue, expense and cash-flow items denominated in foreign currencies are translated into the relevant functional currencies using the exchange rate in effect on the date of the transaction. The translation of financial statements of the foreign subsidiaries to the presentation currency is performed for assets and liabilities using the exchange rate in effect at the balance sheet date and for revenue, expense and cash-flow items using the average exchange rate for the respective periods. The gains or losses resulting from such translation are included in currency translation reserves under other components of equity. When a subsidiary is disposed of, in full, the relevant amount is transferred to the net profit in the statement of comprehensive income. However, when a change in the parent's ownership does not result in loss of control of a subsidiary, such changes are recorded through equity. Other Comprehensive Income, net of taxes includes translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments and measured at fair value through other comprehensive income (FVOCI). Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the exchange rate in effect at the balance sheet date.
Government grants	Government grants The Group recognizes government grants only when there is reasonable assurance that the conditions attached to them will be complied with, and the grants will be received. Government grants related to assets are treated as deferred income and are recognized in the net profit in the statement of comprehensive income on a systematic and rational basis over the useful life of the asset. Government grants related to revenue are recognized on a systematic basis in the statement of comprehensive income over the periods necessary to match them with the related costs which they are intended to compensate.
Employees' Stock Option Plans (ESOP)	2.17 Employees' Stock Option Plans (ESOP) Accounting policy The Group recognizes compensation expense relating to share-based payments in net profit based on estimated fair- value of the awards on the grant date. The estimated fair value of awards is recognized as an expense in net profit in the consolidated statement of comprehensive income on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was in-substance, multiple awards with a corresponding increase to share premium.
Income taxes	2.18 Income taxes Accounting policy Income tax expense comprises current and deferred income tax. Income tax expense is recognized in the net profit in the consolidated statement of comprehensive income except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity or other comprehensive income. Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred income tax assets and liabilities are recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred income tax assets and liabilities are measured using tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of changes in tax rates on deferred income tax assets and liabilities is recognized as income or expense in the period that includes the enactment or the substantive enactment date. A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized. Deferred income taxes are not provided on the undistributed earnings of subsidiaries and branches where it is expected that the earnings of the subsidiary or branch will not be distributed in the foreseeable future. The Group offsets current tax assets and current tax liabilities, where it has a legally enforceable right to set off the recognized amounts and where it intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Tax benefits of deductions earned on exercise of employee share options in excess of compensation charged to income are credited to equity.
Earnings per equity share	Accounting policy Basic earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares outstanding during the period. Diluted earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Group by the weighted average number of equity shares considered for deriving basic earnings per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares. The dilutive potential equity shares are adjusted for the proceeds receivable had the equity shares been actually issued at fair value (i.e., the average market value of the outstanding equity shares). Dilutive potential equity shares are deemed converted as 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, 2022
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, 2022 March 31, 2021 Cash and bank deposits 1,840 2,745 Deposits with financial institutions 465 635 2,305 3,380

Investments - (Tables)

Investments - (Tables)	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Current investments Amortized cost: Quoted debt securities Cost 29 — Fair value through profit and loss: Liquid mutual funds Fair value 266 205 Fair Value through Other comprehensive income: Quoted debt securities Fair value 133 115 Certificates of deposit Fair value 452 — 880 320 Non-Current investments Amortized cost: Quoted debt securities Cost 251 294 Fair value through Other comprehensive income: Quoted debt securities Fair value 1,501 1,293 Unquoted equity and preference securities Fair value 26 23 Fair value through profit and loss: Unquoted Compulsorily convertible debentures Fair value 1 1 Unquoted Preference securities Fair value 3 2 Others: Fair value 19 10 1,801 1,623 Total Investments 2,681 1,943 Investment carried at amortized cost 280 294 Investments carried at fair value through other comprehensive income 2,112 1,431 Investments carried at fair value through profit and loss 289 218 Note: Uncalled capital commitments outstanding as of March 31, 2022, and March 31, 2021, was $4 million and $6 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, 2022 Gross Tax Net Quoted debt securities (9 ) 3 (6 ) Unquoted equity and preference securities 15 (3 ) 12 (Dollars in millions) Net gain / (loss) on Year ended March 31, 2021 Gross Tax Net Quoted debt securities (17 ) 3 (14 ) Unquoted equity and preference securities 19 (3 ) 16 (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 )
Schedule of Method of Fair Valuation	Method of fair valuation: (Dollars in millions) Fair value As at March 31 Class of investment Method 2022 2021 Liquid mutual funds- carried at fair value through profit or loss Quoted price 266 205 Quoted debt securities- carried at amortized cost Quoted price and market 323 347 Quoted debt securities- carried at Fair value through other comprehensive income Quoted price and market 1,634 1,408 Certificate of deposits Market observable inputs 452 — Unquoted equity and preference securities at fair value through other comprehensive income Discounted cash flows method, 26 23 Unquoted equity and preference securities- carried at fair value through profit or loss Discounted cash flows method, 3 2 Unquoted compulsorily convertible debentures- carried at fair value through profit or loss Discounted cash flows method 1 1 Others Discounted cash flows method, 19 10 2,724 1,996 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, 2022
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, 2022 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) 2,305 — — — — 2,305 2,305 Investments (Refer to Note 2.2) Liquid mutual funds — — 266 — — 266 266 Quoted debt securities 280 — — — 1,634 1,914 1,957 (1) Certificates of deposit — — — — 452 452 452 Unquoted equity and preference securities — — 3 26 — 29 29 Unquoted Compulsorily convertible debentures — — 1 — — 1 1 Unquoted investments others — — 19 — — 19 19 Trade receivables 2,995 — — — — 2,995 2,995 Unbilled revenues (Refer to Note 2.12) (3) 838 — — — — 838 838 Prepayments and other assets (Refer to Note 2.4) 526 — — — — 526 514 (2) Derivative financial instruments — — 16 — 3 19 19 Total 6,944 — 305 26 2,089 9,364 9,395 Liabilities: Trade payables 545 — — — — 545 545 Lease liabilities 722 — — — — 722 722 Derivative financial instruments — — 8 — — 8 8 Financial liability under option arrangements (Refer to Note 2.5) — — 86 — — 86 86 Other liabilities including contingent consideration (Refer to Note 2.5) 1,989 — 16 — — 2,005 2,005 Total 3,256 — 110 — — 3,366 3,366 (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 The carrying value and fair value of financial instruments by categories as of March 31, 20 2 1 , 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) 3,380 — — — — 3,380 3,380 Investments (Refer to Note 2.2) Liquid mutual funds — — 205 — — 205 205 Quoted debt securities 294 — — — 1,408 1,702 1,755 (1) Unquoted equity and preference securities — — 2 23 — 25 25 Unquoted Compulsorily convertible debentures — — 1 — — 1 1 Unquoted investments others — — 10 — — 10 10 Trade receivables 2,639 — — — — 2,639 2,639 Unbilled revenues (Refer to Note 2.12) (3) 489 — — — — 489 489 Prepayments and other assets (Refer to Note 2.4) 544 — — — — 544 531 (2) Derivative financial instruments — — 23 — 3 26 26 Total 7,346 — 241 23 1,411 9,021 9,061 Liabilities: Trade payables 362 — — — — 362 362 Lease liabilities 728 — — — — 728 728 Derivative financial instruments — — 8 — — 8 8 Financial liability under option arrangements (Refer to Note 2.5) — — 95 — — 95 95 Other liabilities including contingent consideration (Refer to Note 2.5) 1,351 — 22 — — 1,373 1,373 Total 2,441 — 125 — — 2,566 2,566 (1) On account of fair value changes including interest accrued (2) Excludes interest accrued on quoted debt securities carried at amortized cost of $13 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, 2022: (Dollars in millions) As of March 31, 2022 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) 266 266 — — Investments in quoted debt securities (Refer to Note 2.2) 1,957 1,721 236 — Investments in certificates of deposit (Refer to Note 2.2) 452 — 452 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 29 — — 29 Investments in unquoted compulsorily convertible debentures (Refer to Note 2.2) 1 — — 1 Investment in unquoted investments others (Refer to Note 2.2) 19 — — 19 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 19 — 19 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 8 — 8 — Financial liability under option arrangements (Refer to Note 2.5) 86 — — 86 Liability towards contingent consideration (Refer to Note 2.5)* 16 — — 16 * Discount rate pertaining to contingent consideration ranges from 8% Fair value hierarchy of assets and liabilities as of March 31, 2021: (Dollars in millions) As of March 31, 2021 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) 205 205 — — Investments in quoted debt securities (Refer to Note 2.2) 1,755 1,556 199 — Investments in unquoted equity and preference securities (Refer to Note 2.2) 25 — — 25 Investments in unquoted compulsorily convertible debentures (Refer to Note 2.2) 1 — — 1 Investment in unquoted investments others (Refer to Note 2.2) 10 — — 10 Derivative financial instruments- gain on outstanding foreign exchange forward and option contracts 26 — 26 — Liabilities Derivative financial instruments- loss on outstanding foreign exchange forward and option contracts 8 — 8 — Financial liability under option arrangements (Refer to Note 2.5) 95 — — 95 Liability towards contingent consideration (Refer to Note 2.5)* 22 — — 22 * Discount rate pertaining to contingent consideration ranges from 8% to 14.5%
Summary of Income from Financial Assets or Liabilities	Income from financial assets (Dollars in millions) Year ended March 31, 2022 2021 2020 Interest income on financial assets carried at amortized cost 135 161 181 Interest income on financial assets fair valued through other comprehensive income 86 55 46 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 24 10 26 Gain / (loss) on investments carried at fair value through other comprehensive income — 11 6 245 238 259
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, 2022: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Net financial assets 2,404 657 199 178 279 3,717 Net financial liabilities (1,214 ) (417 ) (88 ) (129 ) (238 ) (2,086 ) Total 1,190 240 111 49 41 1,631 The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2021: (Dollars in millions) U.S. dollars Euro United Kingdom Pound Sterling Australian dollars Other currencies Total Net financial assets 2,140 466 181 167 232 3,186 Net financial liabilities (957 ) (352 ) (85 ) (110 ) (187 ) (1,691 ) Total 1,183 114 96 57 45 1,495
Summary of Outstanding Foreign Forward and Options Contract	The following table gives details in respect of outstanding foreign exchange forward and options contracts: As of March 31, 2022 March 31, 2021 In Million In $ Million In Million In $ Million Derivatives designated as cash flow hedges Forward contracts In Euro 8 9 — — Option Contracts In Australian dollars 185 139 92 70 In Euro 280 311 165 194 In United Kingdom Pound Sterling 32 42 35 48 Other derivatives Forward contracts In Brazilian Real 6 1 — — In Canadian dollars 34 27 33 26 In Chinese Yuan 38 6 105 16 In Czech Koruna 296 14 313 14 In Euro 297 330 171 201 In New Zealand dollars 20 14 16 11 In Norwegian Krone 80 9 25 3 In Philippine Peso — — 800 16 In Romanian Leu — — 10 2 In Singapore dollars 252 180 241 194 In Swiss Franc 15 17 27 29 In U.S. Dollars 1,166 1,166 1,139 1,139 In United Kingdom Pound Sterling 65 86 28 39 In South African rand 45 3 — — Option contracts In Euro 81 90 65 76 In U.S. Dollars 677 677 404 404 3,121 2,482
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, 2022 March 31, 2021 Not later than one month 823 842 Later than one month and not later than three months 1,642 1,104 Later than three months and not later than one year 656 536 3,121 2,482
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, 2022 Year ended March 31, 2021 Gain / (Loss) Balance at the beginning of the period 2 (2 ) Gain / (Loss) recognized in other comprehensive income during the period 14 (16 ) Amount reclassified to profit or loss during the period (15 ) 21 Tax impact on above — (1 ) Balance at the end of the period 1 2
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, 2022 March 31, 2021 Derivative financial asset Derivative financial liability Derivative financial asset Derivative financial liability Gross amount of recognized financial asset/liability 24 (13 ) 28 (10 ) Amount set off (5 ) 5 (2 ) 2 Net amount presented in balance sheet 19 (8 ) 26 (8 )
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2022 2021 2020 Revenue from top five customers 11.4 11.0 11.6 Revenue from top ten customers 19.3 18.1 19.2 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, 2022 (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 3,274 1,608 1,136 996 845 1,253 828 126 10,066 Europe 905 639 483 773 884 30 295 30 4,039 India 259 12 42 21 9 55 4 78 480 Rest of the world 780 120 374 152 49 8 15 228 1,726 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Revenue by offerings Digital 2,735 1,456 1,247 1,128 1,103 780 660 194 9,303 Core 2,483 923 788 814 684 566 482 268 7,008 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Year ended March 31, 2021 (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 2,636 1,313 916 935 692 1,086 638 104 8,320 Europe 865 562 390 605 535 22 272 29 3,280 India 212 8 31 5 7 40 2 87 392 Rest of the world 686 108 366 147 41 7 15 199 1,569 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 Revenue by offerings Digital 2,100 1,040 874 821 617 562 408 155 6,577 Core 2,299 951 829 871 658 593 519 264 6,984 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 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 (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 Trade Receivables Ageing Schedule	Trade receivables ageing schedule for fiscal 2022 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,295 734 31 10 9 4 3,083 Less: Allowance for credit loss 88 Total Trade receivables 2,995 Trade receivables ageing schedule for fiscal 2021 is as follows: (Dollars in millions) Outstanding for following periods from due date of payment Not Due Less than 6 months 6 months to 1 year 1-2 years 2-3 years More than 3 years Total Trade receivables 2,147 542 18 10 2 5 2,724 Less: Allowance for credit loss 85 Total Trade receivables 2,639
Summary of Credit Risk Exposure	(Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 103 93 91 Translation differences (1 ) 2 (7 ) Impairment loss recognized / (reversed), net 19 25 23 Amounts written off (8 ) (17 ) (14 ) Balance at the end 113 103 93
Summary of Credit Receivable	The Group’s credit period generally ranges from 30-75 days. (Dollars in millions) As of March 31, 2022 March 31, 2021 Trade receivables 2,995 2,639 Unbilled revenues 1,650 1,111
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, 2022: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 545 — — — 545 Financial liability under option arrangements (Refer to Note 2.5) — 9 11 66 86 Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5) 1,787 144 60 1 1,992 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 9 3 5 — 17 The table below provides details regarding the contractual maturities of significant financial liabilities as of March 31, 2021: (Dollars in millions) Less than 1 year 1-2 years 2-4 years 4-7 years Total Trade payables 362 — — — 362 Financial liability under option arrangements (Refer to Note 2.5) — 84 11 — 95 Other financial liabilities (excluding liabilities towards contingent consideration) (Refer to Note 2.5) 1,264 56 27 4 1,351 Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5) 10 10 5 — 25

Prepayments and Other Assets (T

Prepayments and Other Assets (Tables)	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Current Rental deposits 8 4 Security deposits 1 1 Loans to employees 33 22 Prepaid expenses (1) 263 159 Interest accrued and not due 48 85 Withholding taxes and others (1) 256 286 Advance payments to vendors for supply of goods (1) 25 19 Deposit with corporation 287 276 Deferred contract cost (1)(#) Cost of obtaining a contract 113 7 Cost of fulfillment 12 2 Net investment in sublease of right of use asset (Refer to Note 2.8) 6 5 Other non-financial assets (1) 43 — Other financial assets 38 46 Total Current prepayment and other assets 1,133 912 Non-current Loans to employees 5 4 Security deposits 6 7 Deposit with corporation 4 6 Defined benefit plan assets (Refer to Note 2.14) (1) 3 3 Prepaid expenses (1) 13 11 Deferred contract cost (1)(#) Cost of obtaining a contract 78 16 Cost of fulfillment 41 4 Withholding taxes and others (1) 89 96 Net investment in sublease of right of use asset (Refer to Note 2.8) 43 48 Rental deposits 24 30 Other financial assets 23 10 Total Non- current prepayment and other assets 329 235 Total prepayment and other assets 1,462 1,147 Financial assets in prepayments and other assets 526 544 (1)

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Other Liabilities [Abstract]
Schedule of Other Liabilities	Other liabilities comprise the following: (Dollars in millions) As of March 31, 2022 March 31, 2021 Current Accrued compensation to employees 536 550 Accrued defined benefit plan liability (Refer to Note 2.14) (1) 1 1 Accrued expenses 986 612 Withholding taxes and others (1) 374 297 Retention money 2 2 Liabilities of controlled trusts 28 27 Deferred income- government grants (1) 1 — Liability towards contingent consideration 9 10 Capital creditors 57 51 Other non-financial liabilities (1) — 1 Other financial liabilities # 176 21 Total Current other liabilities 2,170 1,572 Non-current Liability towards contingent consideration (Refer to Note 2.10) 7 12 Accrued compensation to employees 1 — Accrued expenses 125 78 Accrued defined benefit liability (Refer to Note 2.14) (1) 49 44 Deferred income - government grants (1) 8 8 Deferred income (1) 1 2 Financial liability under option arrangements (Refer to Note 2.10) 86 95 Withholding taxes and others (1) — 50 Other non-financial liabilities (1) 1 — Other financial liabilities # 78 10 Total Non-current other liabilities 356 299 Total other liabilities 2,526 1,871 Financial liabilities included in other liabilities 2,091 1,468 Financial liability towards contingent consideration on undiscounted basis (Refer to Note 2.10) 17 25 (1) Non-financial liabilities

Provisions and Other Continge_2

Provisions and Other Contingencies (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Other Provisions [Abstract]
Schedule of Provisions	Provisions comprise the following: (Dollars in millions) As of March 31, 2022 March 31, 2021 Provision for post sales client support and other provisions 129 97 129 97
Summary of Movement in the Provision for Post Sales Client Support	The movement in the provision for post sales client support is as follows: (Dollars in millions) Year ended March 31, 2022 Balance at the beginning 97 Translation differences — Provision recognized / (reversed) 50 Provision utilized (24 ) Balance at the end 123

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Mar. 31, 2022
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 2022: (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2021 191 1,445 679 1,045 416 6 3,782 Additions 4 81 47 206 26 — 364 Deletions* — — (50 ) (90 ) (7 ) — (147 ) Translation difference (7 ) (45 ) (23 ) (36 ) (12 ) — (123 ) Gross carrying value as of March 31, 2022 188 1,481 653 1,125 423 6 3,876 Accumulated depreciation as of April 1, 2021 — (503 ) (492 ) (771 ) (294 ) (4 ) (2,064 ) Depreciation — (56 ) (57 ) (141 ) (45 ) (1 ) (300 ) Accumulated depreciation on deletions* — — 47 90 6 — 143 Translation difference — 18 18 26 9 — 71 Accumulated depreciation as of March 31, 2022 — (541 ) (484 ) (796 ) (324 ) (5 ) (2,150 ) Capital work-in-progress as of March 31, 2022 67 Carrying value as of March 31, 2022 188 940 169 329 99 1 1,793 Capital work-in-progress as of April 1, 2021 145 Carrying value as of April 1, 2021 191 942 187 274 122 2 1,863 * Following are the changes in the carrying value of property, plant and equipment for fiscal 20 2 1 : (Dollars in millions) Land Buildings Plant and machinery Computer equipment Furniture and fixtures Vehicles Total Gross carrying value as of April 1, 2020 174 1,324 621 882 381 6 3,388 Additions 11 70 39 156 26 — 302 Additions- Business Combinations (Refer to Note 2.10) — — — 1 — — 1 Deletions — — (4 ) (29 ) (6 ) — (39 ) Translation difference 6 51 23 35 15 — 130 Gross carrying value as of March 31, 2021 191 1,445 679 1,045 416 6 3,782 Accumulated depreciation as of April 1, 2020 — (434 ) (418 ) (646 ) (243 ) (4 ) (1,745 ) Depreciation — (52 ) (63 ) (129 ) (47 ) (1 ) (292 ) Accumulated depreciation on deletions — — 4 27 6 — 37 Translation difference — (17 ) (15 ) (23 ) (10 ) 1 (64 ) Accumulated depreciation as of March 31, 2021 — (503 ) (492 ) (771 ) (294 ) (4 ) (2,064 ) Capital work-in-progress as of March 31, 2021 145 Carrying value as of March 31, 2021 191 942 187 274 122 2 1,863 Capital work-in-progress as of April 1, 2020 167 Carrying value as of April 1, 2020 174 890 203 236 138 2 1,810 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 to Note 2.10) — — — 9 2 — 11 Deletions — — (2 ) (25 ) (5 ) — (32 ) Reclassified on account of adoption of IFRS 16 (Refer to 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 to 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

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2022
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, 2022: (Dollars in millions) Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2021 86 545 3 22 656 Additions* — 60 — 63 123 Deletions — (11 ) — (6 ) (17 ) Depreciation (1 ) (88 ) (1 ) (15 ) (105 ) Translation difference (2 ) (17 ) — (2 ) (21 ) Balance as of March 31, 2022 83 489 2 62 636 * Net of adjustments on account of modifications and lease incentives Following are the changes in the carrying value of right of use assets for the year ended March 31, 2021: (Dollars in millions) Category of ROU asset Land Buildings Vehicles Computers Total Balance as of April 1, 2020 83 461 2 5 551 Additions* 1 168 1 19 189 Deletions — (20 ) — — (20 ) Depreciation (1 ) (80 ) (1 ) (4 ) (86 ) Translation difference 3 16 1 2 22 Balance as of March 31, 2021 86 545 3 22 656 * Net of adjustments on account of modifications and lease incentives Following are the changes in the carrying value of right of use assets for the year ended March 31, 2020: (Dollars in millions) 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 adjustments on account of lease incentives
Schedule of the Break-up of Current and Non-current Lease Liabilities	The following is the break-up of current and non-current lease liabilities: (Dollars in millions) As of March 31, 2022 March 31, 2021 Current lease liabilities 115 101 Non-current lease liabilities 607 627 Total 722 728
Schedule of Movement in Lease Liabilities	The following is the movement in lease liabilities: (Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 728 612 520 Additions 125 204 172 Additions through business combination (Refer to Note 2.10) — — 32 Finance cost accrued during the period 24 24 24 Deletions (18 ) (23 ) (20 ) Payment of lease liabilities (128 ) (111 ) (90 ) Translation difference (9 ) 22 (26 ) Balance at the end 722 728 612
Schedule of Contractual Maturities of Lease Liabilities	The table below provides details regarding the contractual maturities of lease liabilities on an undiscounted basis: (Dollars in millions) As of March 31, 2022 March 31, 2021 Less than one year 131 119 One to five years 430 412 More than five years 262 306 Total 823 837
Schedule of Movement in Net Investment in Sublease ROU Asset	The following is the movement in the net-investment in sublease of ROU asset: (Dollars in millions) Year ended March 31, 2022 2021 2020 Balance at the beginning 53 58 62 Additions 1 — — Interest income accrued during the period 2 2 2 Lease receipts (7 ) (7 ) (6 ) Balance at the end 49 53 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 on an undiscounted basis: (Dollars in millions) As of March 31, 2022 March 31, 2021 Less than one year 7 7 One to five years 31 30 More than five years 17 25 Total 55 62

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2022
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, 2022 March 31, 2021 Carrying value at the beginning 832 699 Goodwill on acquisitions during the year (Refer to Note 2.10) — 102 Translation differences (15 ) 31 Carrying value at the end 817 832
Summary of Allocation of Goodwill to Operating Segments	The following table presents the allocation of goodwill to operating segments as at March 31, 2022, and March 31, 2021: (Dollars in millions) As of Segments March 31, 2022 March 31, 2021 Financial services 180 186 Retail 108 109 Communication 82 82 Energy, utilities, Resources and Services 141 143 Manufacturing 66 67 577 587 Operating segments without significant goodwill 123 127 Total 700 714
Summary of Key Assumptions Used for the Calculations	The key assumptions used for the calculations are as follows: (in %) As of March 31, 2022 March 31, 2021 Long term growth rate 8-10 8-10 Operating margins 19-21 19-21 Discount rate 12.0 11.7
Summary of Changes In Carrying Amount of Acquired Intangible Assets	Following are the changes in the carrying value of acquired intangible assets for fiscal 2022: (Dollars in millions) Customer related Software related Marketing related Others* Total Gross carrying value as of April 1, 2021 282 112 40 91 525 Additions during the period — 11 — — 11 Translation differences (8 ) (2 ) — (1 ) (11 ) Gross carrying value as of March 31, 2022 274 121 40 90 525 Accumulated amortization as of April 1, 2021 (139 ) (67 ) (14 ) (22 ) (242 ) Amortization expense (32 ) (9 ) (5 ) (16 ) (62 ) Translation differences 2 1 — 1 4 Accumulated amortization as of March 31, 2022 (169 ) (75 ) (19 ) (37 ) (300 ) Carrying value as of March 31, 2022 105 46 21 53 225 Carrying value as of April 1, 2021 143 45 26 69 283 Estimated Useful Life (in years) 1-15 3-10 3-10 3-7 Estimated Remaining Useful Life (in years) 1-12 1-7 1-8 1-6 * Majorly includes intangibles related to vendor relationships Following are the changes in the carrying value of acquired intangible assets for fiscal 2021: (Dollars in millions) Customer related Software related Marketing related Others* Total Gross carrying value as of April 1, 2020 248 92 32 54 426 Additions during the period — 14 — — 14 Acquisition through business combination (Refer to Note 2.10) 24 4 8 36 72 Translation differences 10 2 — 1 13 Gross carrying value as of March 31, 2021 282 112 40 91 525 Accumulated amortization as of April 1, 2020 (100 ) (59 ) (9 ) (7 ) (175 ) Amortization expense (37 ) (7 ) (5 ) (14 ) (63 ) Translation differences (2 ) (1 ) — (1 ) (4 ) Accumulated amortization as of March 31, 2021 (139 ) (67 ) (14 ) (22 ) (242 ) Carrying value as of March 31, 2021 143 45 26 69 283 Carrying value as of April 1, 2020 148 33 23 47 251 Estimated Useful Life (in years) 1-15 3-10 3-10 3-7 Estimated Remaining Useful Life (in years) 1-13 1-8 1-9 1-7 * Majorly includes intangibles related to vendor relationships 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 to Note 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

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Business Combinations [Line Items]
Summary of Purchase Price Allocation	The purchase price is allocated to assets acquired and liabilities assumed (Dollars in millions) Component Acquiree's carrying amount Fair value adjustments Purchase price allocated Net assets* 18 — 18 Intangible Assets Vendor Relationships — 36 36 Customer Contracts and Relationships — 24 24 Brand — 8 8 Software — 4 4 Deferred tax liabilities on intangible assets — (3 ) (3 ) 18 69 87 Goodwill 102 Total purchase price 189 * Includes cash and cash equivalents acquired of $11 million
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 Technology — 16 16 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 Salesforce Relationships — 43 43 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
Disclosure of Detailed Information About Acquisition Date Fair Value of Each Major Class of Consideration Explanatory	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, 2022
Revenue [Abstract]
Summary of Revenue	Revenues for fiscal 2022, 2021 and 2020 are as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 Revenue from software services 15,225 12,604 12,003 Revenue from products and platforms 1,086 957 777 16,311 13,561 12,780
Summary of Percentage of Revenues	The following table gives details in respect of percentage of revenues generated from top five customers and top ten customers: (In %) Year ended March 31, 2022 2021 2020 Revenue from top five customers 11.4 11.0 11.6 Revenue from top ten customers 19.3 18.1 19.2 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, 2022 (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 3,274 1,608 1,136 996 845 1,253 828 126 10,066 Europe 905 639 483 773 884 30 295 30 4,039 India 259 12 42 21 9 55 4 78 480 Rest of the world 780 120 374 152 49 8 15 228 1,726 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Revenue by offerings Digital 2,735 1,456 1,247 1,128 1,103 780 660 194 9,303 Core 2,483 923 788 814 684 566 482 268 7,008 Total 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Year ended March 31, 2021 (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 2,636 1,313 916 935 692 1,086 638 104 8,320 Europe 865 562 390 605 535 22 272 29 3,280 India 212 8 31 5 7 40 2 87 392 Rest of the world 686 108 366 147 41 7 15 199 1,569 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 Revenue by offerings Digital 2,100 1,040 874 821 617 562 408 155 6,577 Core 2,299 951 829 871 658 593 519 264 6,984 Total 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 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 (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) As at March 31, 2022 March 31, 2021 Unbilled financial asset (1) 838 489 Unbilled non-financial asset (2) 812 622 1,650 1,111 (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, 2022
Expense By Nature [Abstract]
Disclosure of Detailed Information About Expenses by Nature Explanatory	(Dollars in millions) Year ended March 31, 2022 2021 2020 Employee benefit costs 8,585 7,493 7,168 Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9) 466 441 407 Travelling costs 110 75 382 Cost of technical sub-contractors 1,690 957 945 Cost of software packages for own use 190 165 146 Third party items bought for service delivery to clients 721 406 235 Consultancy and professional charges 253 171 187 Communication costs 82 86 74 Repairs and maintenance 163 190 222 Rates and Taxes 35 35 27 Provision for post-sales client support 10 5 — Power and fuel 18 19 32 Commission to non-whole time directors 2 1 1 Branding and marketing expenses 74 48 74 Impairment loss recognized / (reversed) under expected credit loss model 23 25 24 Insurance charges 22 18 13 Contribution towards Corporate Social Responsibility 57 59 54 Short-term leases (Refer to Note 2.8) 8 11 13 Others 47 31 52 Total cost of sales, selling and marketing expenses and administrative expenses 12,556 10,236 10,056

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Mar. 31, 2022
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 majorly of the Indian gratuity plans and the amounts recognized in the Group’s financial statements as of March 31, 2022, and March 31, 2021: (Dollars in millions) As of March 31, 2022 March 31, 2021 Change in benefit obligations Benefit obligations at the beginning 222 185 Service cost 29 28 Interest expense 12 12 Remeasurements - Actuarial losses / (gains) 11 4 Transfer of obligation — — Benefits paid (39 ) (14 ) Translation differences (8 ) 7 Benefit obligations at the end 227 222 Change in plan assets Fair value of plan assets at the beginning 220 201 Interest Income 13 13 Remeasurements – Returns on plan assets excluding amounts included in interest income 3 2 Contributions 36 10 Benefits paid (38 ) (13 ) Translation differences (8 ) 7 Fair value of plan assets at the end 226 220 Funded status - Prepaid defined benefit plan asset / (Accrued defined benefit plan liability) (1 ) (2 ) The following tables set out the funded status of the defined benefit provident fund plan of Infosys Limited and the amounts recognized in the Group's financial statements as at March 31, 2022, and March 31, 2021: (Dollars in millions) As at March 31, 2022 March 31, 2021 Change in benefit obligations Benefit obligations at the beginning 1,133 973 Service cost 88 57 Employee contribution 155 110 Interest expense 69 82 Actuarial (gains) / loss 16 (4 ) Benefits paid (191 ) (121 ) Translation differences (42 ) 36 Benefit obligations at the end 1,228 1,133 Change in plan assets Fair value of plan assets at the beginning 1,113 940 Interest income 68 80 Remeasurements- Return on plan assets excluding amounts included in interest income 2 17 Contributions (employer and employee) 244 162 Benefits paid (191 ) (121 ) Translation differences (41 ) 35 Fair value of plan assets at the end 1,195 1,113 Accrued defined benefit plan liability (33 ) (20 )
Summary of Defined Benefit Plan	Amount for fiscal 2022, 2021 and 2020 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2022 2021 2020 Service cost 29 28 25 Net interest on the net defined benefit liability / asset (1 ) (1 ) (1 ) Net gratuity cost 28 27 24 Amount for fiscal 2022, 2021 and 2020 recognized in statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2022 2021 2020 Re-measurements of the net defined benefit liability / asset Actuarial (gains) / losses 11 4 (11 ) (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset (3 ) (2 ) (2 ) Total 8 2 (13 ) (Dollars in millions) Year ended March 31, 2022 2021 2020 (Gain) / loss from change in demographic assumptions — — — (Gain) / loss from change in financial assumptions (6 ) 2 (8 ) (Gain) / loss from change in experience adjustments 17 2 (3 ) 11 4 (11 ) 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, 2022 2021 2020 Cost of sales 25 24 21 Selling and marketing expenses 2 2 2 Administrative expenses 1 1 1 28 27 24 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, 2022 2021 2020 Cost of sales 44 31 30 Selling and marketing expenses 3 3 3 Administrative expenses 2 1 1 49 35 34 Amount for fiscal 2022, 2021 and 2020 recognized in net profit in the statement of comprehensive income comprises the following components: (Dollars in millions) Year ended March 31, 2022 2021 2020 Service cost 88 57 57 Net interest on the net defined benefit liability / asset 1 2 — Net provident fund cost 89 59 57 Amount for fiscal 2022, 2021 and 2020 recognized in the consolidated statement of other comprehensive income: (Dollars in millions) Year ended March 31, 2022 2021 2020 Remeasurements of the net defined benefit liability/ (asset) Actuarial (gains) / losses 16 (4 ) 30 (Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability/(asset) (2 ) (17 ) 5 14 (21 ) 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, 2022 2021 2020 Cost of sales 106 80 80 Selling and marketing expenses 8 7 7 Administrative expenses 4 3 3 118 90 90 (Dollars in millions) Year ended March 31, 2022 2021 2020 Salaries and bonus (1) 8,383 7,322 7,020 Defined contribution plans 64 48 48 Defined benefit plans 138 123 100 8,585 7,493 7,168 (1) Includes stock compensation expense of $56 million, $45 million and $34 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, 2022 2021 2020 Cost of sales 7,714 6,671 6,406 Selling and marketing expenses 572 548 510 Administrative expenses 299 274 252 8,585 7,493 7,168
Summary of Weighted-Average Assumptions	The weighted-average assumptions used to determine benefit obligations as of March 31, 2022 and March 31, 2021 are set out below: As of March 31, 2022 March 31, 2021 Discount rate 6.5 % 6.1 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 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 2022, 2021 and 2020 are set out below: Year ended March 31, 2022 2021 2020 Discount rate for the year 6.1 % 6.2 % 7.1 % Weighted average rate of increase in compensation levels 6.0 % 6.0 % 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, 2022 March 31, 2021 Government of India (GOI) bond yield (1) 6.50 % 6.10 % Expected rate of return on plan assets 7.70 % 8.00 % Remaining term to maturity of portfolio 6 years 6 years Expected guaranteed interest rate 8.10 % 8.50 % (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, 2022 Discount rate 11 Weighted average rate of increase in compensation levels 10
Summary of Maturity Profile of Defined Benefit Obligation	Maturity profile of defined benefit obligation: (Dollars in millions) Within 1 year 35 1 - 2 year 35 2 - 3 year 37 3 - 4 year 38 4 - 5 year 43 5 - 10 years 224
Summary of Various Categories of Plan Assets	The breakup of the plan assets into various categories as at March 31, 2022, and March 31, 2021, are as follows: As of March 31, 2022 March 31, 2021 Central and State Government bonds 57 % 54 % Public sector undertakings and Private sector bonds 37 % 40 % Others 6 % 6 % 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, 2022
Disclosure Of Equity [Abstract]
Summary of Dividend Payout	The following table provides details of per share dividend recognized during fiscal 2022, 2021 and 2020: Fiscal 2022 Fiscal 2021 Fiscal 2020 Dividend per Equity Share ( ₹ Interim dividend (2) 15.00 12.00 8.00 Final dividend (3) 15.00 9.50 10.50 Dividend per Equity Share/ADS ($) (1) Interim dividend (2) 0.20 0.16 0.11 Final dividend (3) 0.20 0.13 0.15 (1) ( 2 ) ( 3 ) Represents final dividend for the preceding fiscal year

Other Income, Net (Tables)

Other Income, Net (Tables)	12 Months Ended
	Mar. 31, 2022
Expense By Nature [Abstract]
Summary of Other Income	Other income consists of the following: (Dollars in millions) Year ended March 31, 2022 2021 2020 Interest income on financial assets carried at amortized cost 135 161 181 Interest income on financial assets fair valued through other comprehensive income 86 55 46 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 24 10 26 Gain / (loss) on investments carried at fair value through other comprehensive income — 11 6 Interest income on income tax refund — 1 37 Exchange gains / (losses) on forward and options contracts 12 75 (66 ) Exchange gains / (losses) on translation of other assets and liabilities 24 (47 ) 139 Others 27 30 26 308 297 395

Employees' Stock Option Plans_2

Employees' Stock Option Plans (ESOP) (Tables)	12 Months Ended
	Mar. 31, 2022
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 2022, 2021 and 2020 under the 2015 Plan and 2019 Plan: Fiscal 2022 Fiscal 2021 Fiscal 2020 2015 Plan RSU - Equity settled KMPs 284,543 457,151 506,526 Employees other than KMPs 1,305,880 2,203,460 3,347,650 1,590,423 2,660,611 3,854,176 RSU - Incentive units (cash settled) KMPs — — 180,400 Other employees 49,960 115,250 475,740 49,960 115,250 656,140 2019 Plan Equity settled Performance based RSU KMPs 146,962 311,808 352,793 Employees other than KMPs 2,703,667 1,284,600 1,738,500 2,850,629 1,596,408 2,091,293 Total grants 4,491,012 4,372,269 6,601,609 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, 2022 2021 2020 Granted to: KMP 9 10 8 Employees other than KMP 47 35 26 Total 56 45 34 Cash settled stock compensation expense included in the above 3 11 1
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 2022- Equity Shares-RSU Fiscal 2022- ADS- RSU Weighted average share price (₹) / ($- ADS) 1,791 24.45 Exercise price (₹)/ ($- ADS) 5.00 0.07 Expected volatility (%) 20-35 25-36 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 4-6 1-3 Weighted average fair value as on grant date (₹) / ($- ADS) 1,548 20.82 For options granted in Fiscal 2021- Equity Shares-RSU Fiscal 2021- ADS- RSU Weighted average share price ( ₹ 1,253 18.46 Exercise price ( ₹ 5.00 0.07 Expected volatility (%) 30-35 30-36 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 4-5 0.1-0.3 Weighted average fair value as on grant date ( ₹ 1,124 16.19 For options granted in Fiscal 2020- Equity Shares-RSU Fiscal 2020- ADS- RSU Weighted average share price ( ₹ 728 10.52 Exercise price ( ₹ 5.00 0.07 Expected volatility (%) 22-30 22-26 Expected life of the option (years) 1-4 1-4 Expected dividends (%) 2-3 2-3 Risk-free interest rate (%) 6-7 1-3 Weighted average fair value as on grant date ( ₹ 607 7.84
2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Equity Settled Share Based Payment Transaction	The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2022 is set out below: Year ended March 31, 2022 Shares arising out of options Weighted average exercise price($) 2015 Plan: RSU Outstanding at the beginning 8,047,240 0.06 Granted 1,590,423 0.07 Exercised 2,569,983 0.05 Forfeited and expired 834,705 0.06 Outstanding at the end 6,232,975 0.06 Exercisable at the end 653,775 0.06 2015 Plan: ESOP Outstanding at the beginning 1,049,456 7.32 Granted — — Exercised 348,612 7.02 Forfeited and expired — — Outstanding at the end 700,844 7.35 Exercisable at the end 700,844 7.35 2019 Plan: RSU Outstanding at the beginning 3,050,573 0.07 Granted 2,850,629 0.07 Exercised 755,557 0.07 Forfeited and expired 186,707 0.07 Outstanding at the end 4,958,938 0.07 Exercisable at the end 692,638 0.07 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2021 is set out below: Year ended March 31, 2021 Shares arising out of options Weighted average exercise price($) 2015 Plan: RSU Outstanding at the beginning 8,780,898 0.05 Granted 2,660,611 0.07 Exercised 3,783,462 0.05 Modification to equity settled awards 871,900 — Forfeited and expired 482,707 0.06 Outstanding at the end 8,047,240 0.06 Exercisable at the end 151,685 0.05 2015 Plan: ESOP Outstanding at the beginning 1,100,330 7.13 Granted — — Exercised 239,272 7.21 Modification to equity settled awards 203,026 — Forfeited and expired 14,628 7.63 Outstanding at the end 1,049,456 7.32 Exercisable at the end 1,002,130 7.33 2019 Plan: RSU Outstanding at the beginning 2,091,293 0.07 Granted 1,596,408 0.07 Exercised 370,170 0.07 Forfeited and expired 266,958 0.07 Outstanding at the end 3,050,573 0.07 Exercisable at the end 233,050 0.07 The activity in the 2015 Plan and 2019 Plan for equity-settled share based payment transaction during fiscal 2020 is set out below: Year ended March 31, 2020 Shares arising out of options Weighted average exercise price($) 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 — —
Schedule of Equity Settled RSUs and ESOPs Outstanding	The following table summarizes information about equity settled RSUs and ESOPs outstanding as of March 31, 2022: 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 ($) American Depositary Share (ADS) and Indian Equity Shares (IES) 0 - 0.07 (RSU) 4,958,938 1.43 0.07 6,232,975 1.47 0.06 6 - 8 (ESOP) — — — 700,844 0.65 7.35 The following table summarizes information about equity settled RSUs and ESOPs outstanding as at March 31, 2021: 2019 Plan - Options outstanding 2015 Plan - Options outstanding Range of exercise prices per share ($) 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) 3,050,573 1.48 0.07 8,047,240 1.67 0.06 6 - 8 (ESOP) — — — 1,049,456 1.83 7.32

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2022
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, 2022 2021 2020 Current taxes Domestic taxes 785 716 628 Foreign taxes 263 185 186 1,048 901 814 Deferred taxes Domestic taxes 48 85 (43 ) Foreign taxes (28 ) (13 ) (14 ) 20 72 (57 ) Income tax expense 1,068 973 757
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, 2022 2021 2020 Profit before income taxes 4,036 3,596 3,095 Enacted tax rates in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 1,410 1,256 1,083 Tax effect due to non-taxable income for Indian tax purposes (395 ) (346 ) (383 ) Overseas taxes 132 95 98 Tax provision (reversals) (36 ) (47 ) (52 ) Effect of differential overseas tax rates (26 ) (17 ) (11 ) Effect of exempt non-operating income (7 ) (5 ) (6 ) Effect of unrecognized deferred tax assets 10 1 7 Effect of non-deductible expenses 22 20 17 Impact of change in tax rate (13 ) — — Others (29 ) 16 4 Income tax expense 1,068 973 757
Summary of Expiration of Unused Tax Losses	The following table provides details of expiration of unused tax losses for fiscal 2022: (Dollars in millions) Year 2023 27 2024 20 2025 17 2026 20 2027 7 Thereafter 501 Total 592 The following table provides details of expiration of unused tax losses for fiscal 2021: (Dollars in millions) Year 2022 9 2023 28 2024 19 2025 15 2026 19 Thereafter 420 Total 510
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, 2022, and March 31, 2021: (Dollars in millions) As of March 31, 2022 March 31, 2021 Income tax assets 812 795 Current income tax liabilities (344 ) (294 ) Net current income tax assets / (liabilities) at the end 468 501 The gross movement in the current income tax assets / (liabilities) for fiscal 2022, 2021 and 2020 is as follows: (Dollars in millions) Year ended March 31, 2022 2021 2020 Net current income tax assets / (liabilities) at the beginning 501 515 748 Translation differences (18 ) 17 (51 ) Income tax paid 1,020 863 639 Current income tax expense (1,048 ) (901 ) (814 ) Income tax on other comprehensive income 2 1 (3 ) Income tax benefit arising on exercise of stock options 10 6 1 Tax impact on buyback expenses 1 — 1 Additions through business combination — — (6 ) Net current income tax assets / (liabilities) at the end 468 501 515
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 2022 is as follows: (Dollars in millions) Carrying value as of April 1, 2021 Changes through profit and loss Changes through OCI Translation difference Carrying value as of March 31, 2022 Deferred income tax assets / (liabilities) Property, plant and equipment 35 (13 ) — (1 ) 21 Lease liabilities 23 2 — (1 ) 24 Accrued compensation to employees 6 2 — (1 ) 7 Trade receivables 30 (1 ) — (1 ) 28 Compensated absences 68 4 — (2 ) 70 Post sales client support 16 1 — — 17 Credits related to branch profits 48 42 — (1 ) 89 Derivative financial instruments (8 ) 4 — 1 (3 ) Intangibles 4 2 — — 6 Intangibles arising on business combinations (50 ) 8 — 1 (41 ) Branch profit tax (68 ) (42 ) — — (110 ) SEZ reinvestment reserve (84 ) (32 ) — 4 (112 ) Others 10 3 (2 ) — 11 Total Deferred income tax assets / (liabilities) 30 (20 ) (2 ) (1 ) 7 The movement in gross deferred income tax assets and liabilities (before set off) for fiscal 2021 is as follows: (Dollars in millions) Carrying value as of April 1, 2020 Changes through profit and loss Addition through business combination Changes through OCI Translation difference Carrying value as of March 31, 2021 Deferred income tax assets / (liabilities) Property, plant and equipment 32 2 — — 1 35 Lease liabilities 18 4 — — 1 23 Accrued compensation to employees 7 (1 ) — — — 6 Trade receivables 26 3 — — 1 30 Compensated absences 57 9 — — 2 68 Post sales client support 15 1 — — – 16 Credits related to branch profits 50 (1 ) — — (1 ) 48 Derivative financial instruments 21 (28 ) — (1 ) — (8 ) Intangibles 3 1 — — — 4 Intangibles arising on business combinations (56 ) 10 (3 ) — (1 ) (50 ) Branch profit tax (73 ) 5 — — — (68 ) SEZ reinvestment reserve (11 ) (72 ) — — (1 ) (84 ) Others 14 (5 ) — — 1 10 Total Deferred income tax assets / (liabilities) 103 (72 ) (3 ) (1 ) 3 30 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 ) SEZ reinvestment reserve — (12 ) — — — — 1 (11 ) Others 22 4 1 (1 ) (8 ) — (4 ) 14 Total Deferred income tax assets / (liabilities) 101 57 (44 ) 1 — 1 (13 ) 103 The deferred income tax assets and liabilities (after set off) is as follows: (Dollars in millions) As of March 31, 2022 March 31, 2021 Deferred income tax assets after set off 160 150 Deferred income tax liabilities after set off (153 ) (120 )

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, 2022
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, 2022 2021 2020 Basic earnings per equity share - weighted average number of equity shares outstanding (1) 4,209,546,724 4,242,416,665 4,257,754,522 Effect of dilutive common equivalent shares - share options outstanding 8,978,410 8,315,802 7,389,706 Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding 4,218,525,134 4,250,732,467 4,265,144,228 (1) excludes treasury shares

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Transactions Between Related Parties [Abstract]
Summary of Related Party Transactions	List of subsidiaries: Holding as of Country March 31, 2022 March 31, 2021 Infosys Technologies (China) Co. Limited (Infosys China) (1) China 100.00 % 100.00 % Infosys Technologies S. de R. L. de C. V. (Infosys Mexico) (1) Mexico 100.00 % 100.00 % Infosys Technologies (Sweden) AB (Infosys Sweden) (1) Sweden 100.00 % 100.00 % Infosys Technologies (Shanghai) Company Limited (Infosys Shanghai) (1) China 100.00 % 100.00 % Infosys Nova Holdings LLC. (Infosys Nova) (1) U.S. 100.00 % 100.00 % EdgeVerve Systems Limited (EdgeVerve) (1) India 100.00 % 100.00 % Infosys Austria GmbH (1) Austria 100.00 % 100.00 % Skava Systems Private Limited (Skava Systems) (1)(41) India 100.00 % 100.00 % Kallidus Inc, (Kallidus) (42) U.S. — — Infosys Chile SpA (1) Chile 100.00 % 100.00 % Infosys Arabia Limited (2) Saudi Arabia 70.00 % 70.00 % Infosys Consulting Ltda. (1) Brazil 100.00 % 100.00 % Infosys CIS LLC (15) Russia — — Infosys Luxembourg S.a.r.l (1) Luxembourg 100.00 % 100.00 % Infosys Americas Inc., (Infosys Americas) (1) U.S. 100.00 % 100.00 % Infosys Public Services, Inc. USA (Infosys Public Services) (1) U.S. 100.00 % 100.00 % Infosys Canada Public Services Inc (20)(53) Canada — — Infosys BPM Limited (1)(61) India 100.00 % 99.99 % Infosys (Czech Republic) Limited s.r.o. (3) Czech Republic 100.00 % 99.99 % Infosys Poland Sp z.o.o (3) Poland 100.00 % 99.99 % Infosys McCamish Systems LLC (3) U.S. 100.00 % 99.99 % Portland Group Pty Ltd (3) Australia 100.00 % 99.99 % Infosys BPO Americas LLC. (3) U.S. 100.00 % 99.99 % Infosys Consulting Holding AG (Infosys Lodestone) (1) Switzerland 100.00 % 100.00 % Infosys Management Consulting Pty Limited (4) Australia 100.00 % 100.00 % Infosys Consulting AG (4) Switzerland 100.00 % 100.00 % Infosys Consulting GmbH (4) Germany 100.00 % 100.00 % Infosys Consulting S.R.L. (1) Romania 100.00 % 100.00 % Infosys Consulting SAS (4) France 100.00 % 100.00 % Infosys Consulting s.r.o. v likvidaci (formerly Infosys Consulting s.r.o.) (4)(52) Czech Republic — 100.00 % Infosys Consulting (Shanghai) Co., Ltd. (4)(48) China — 100.00 % Infy Consulting Company Ltd (4) U.K. 100.00 % 100.00 % Infy Consulting B.V. (4) The Netherlands 100.00 % 100.00 % Infosys Consulting Sp. z.o.o (29) Poland — — Lodestone Management Consultants Portugal, Unipessoal, Lda. (4)(34) Portugal — — Infosys Consulting S.R.L. (4) Argentina 100.00 % 100.00 % Infosys Consulting (Belgium) NV (5) Belgium 99.90 % 99.90 % Panaya Inc. (Panaya) (1) U.S. 100.00 % 100.00 % Panaya Ltd. (6) Israel 100.00 % 100.00 % Panaya GmbH (6) Germany 100.00 % 100.00 % Brilliant Basics Holdings Limited (Brilliant Basics) (1)(41) U.K. 100.00 % 100.00 % Brilliant Basics Limited (7)(41) U.K. 100.00 % 100.00 % Brilliant Basics (MENA) DMCC (7)(21) Dubai — — Infosys Consulting Pte. Ltd. (Infosys Singapore) (1) Singapore 100.00 % 100.00 % Infosys Middle East FZ LLC (8) Dubai 100.00 % 100.00 % Fluido Oy (8) Finland 100.00 % 100.00 % Fluido Sweden AB (Extero) (11) Sweden 100.00 % 100.00 % Fluido Norway A/S (11) Norway 100.00 % 100.00 % Fluido Denmark A/S (11) Denmark 100.00 % 100.00 % Fluido Slovakia s.r.o (11) Slovakia 100.00 % 100.00 % Fluido Newco AB (11)(36) Sweden — — Infosys Compaz Pte. Ltd (9) Singapore 60.00 % 60.00 % Infosys South Africa (Pty) Ltd (8) South Africa 100.00 % 100.00 % WongDoody Holding Company Inc. (WongDoody) (1)(54) U.S. — 100.00 % WDW Communications, Inc (10)(55) U.S. — 100.00 % WongDoody, Inc (10)(56) U.S. 100.00 % 100.00 % HIPUS Co., Ltd (9) Japan 81.00 % 81.00 % Stater N.V. (9) The Netherlands 75.00 % 75.00 % Stater Nederland B.V. (12) The Netherlands 75.00 % 75.00 % Stater Duitsland B.V. (12)(38) The Netherlands — — Stater XXL B.V. (12) The Netherlands 75.00 % 75.00 % HypoCasso B.V. (12) The Netherlands 75.00 % 75.00 % Stater Participations B.V. (12) The Netherlands 75.00 % 75.00 % Stater Deutschland Verwaltungs-GmbH (13)(37) Germany — — Stater Deutschland GmbH & Co. KG (13)(37) Germany — — Stater Belgium N.V./S.A. (14)(39) Belgium 75.00 % 75.00 % Stater Gmbh (12)(46) Germany 75.00 % — Outbox systems Inc. dba Simplus (US) (16) U.S. 100.00 % 100.00 % Simplus North America Inc. (17)(45) Canada — 100.00 % Simplus ANZ Pty Ltd. (17) Australia 100.00 % 100.00 % Simplus Australia Pty Ltd (18) Australia 100.00 % 100.00 % Sqware Peg Digital Pty Ltd (19)(49) Australia — 100.00 % Simplus Philippines, Inc. (17) Philippines 100.00 % 100.00 % Simplus Europe, Ltd. (17)(47) U.K. — 100.00 % Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (22) U.K. 100.00 % 100.00 % Infosys Fluido Ireland, Ltd. (formerly Simplus Ireland, Ltd) (23) Ireland 100.00 % 100.00 % Infosys Limited Bulgaria EOOD (1)(24) Bulgaria 100.00 % 100.00 % Kaleidoscope Animations, Inc. (27) U.S. 100.00 % 100.00 % Kaleidoscope Prototyping LLC (28) U.S. 100.00 % 100.00 % GuideVision s.r.o. (25) Czech Republic 100.00 % 100.00 % GuideVision Deutschland GmbH (26) Germany 100.00 % 100.00 % GuideVision Suomi Oy (26) Finland 100.00 % 100.00 % GuideVision Magyarország Kft (26) Hungary 100.00 % 100.00 % GuideVision Polska SP.Z.O.O (26) Poland 100.00 % 100.00 % GuideVision UK Ltd (26) U.K. 100.00 % 100.00 % Blue Acorn iCi Inc (formerly Beringer Commerce Inc) (30) U.S. 100.00 % 100.00 % Beringer Capital Digital Group Inc (30)(59) U.S. — 100.00 % Mediotype LLC (31)(59) U.S. — 100.00 % Beringer Commerce Holdings LLC (31)(59) U.S. — 100.00 % SureSource LLC (32)(57) U.S. — 100.00 % Blue Acorn LLC (32)(57) U.S. — 100.00 % Simply Commerce LLC (32)(57) U.S. — 100.00 % iCiDIGITAL LLC (33)(58) U.S. — 100.00 % Infosys BPM UK Limited (3)(35) U.K. — — Infosys Turkey Bilgi Teknolojikeri Limited Sirketi (1)(40) Turkey 100.00 % — Infosys Germany Holding Gmbh (1)(43) Germany 100.00 % 100.00 % Infosys Automotive and Mobility GmbH & Co. KG (1)(44) Germany 100.00 % — Infosys Green Forum (1)(50) India 100.00 % — Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (51) Malaysia 100.00 % — Infosys Business Solutions LLC (1)(60) Qatar — — Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) (62) Germany 100.00 % — ( 1) Wholly-owned subsidiary of Infosys Limited (2) Majority owned and controlled subsidiary of Infosys Limited (3) (4) Wholly-owned subsidiary of Infosys Consulting Holding AG (5) Majority owned and controlled subsidiary of Infosys Consulting Holding AG (6) Wholly-owned subsidiary of Panaya Inc. (7) Wholly-owned subsidiary of Brilliant Basics Holding Limited. (8) Wholly-owned subsidiary of Infosys Consulting Pte. Ltd. (9) Majority owned and controlled subsidiary of Infosys Consulting Pte. Ltd. (10) Wholly-owned subsidiary of WongDoody Holding Company Inc. (WongDoody) (11) Wholly-owned subsidiary of Fluido Oy (12) Wholly-owned subsidiary of Stater N.V (13) Wholly-owned subsidiary of Stater Duitsland B.V. (14) Majority owned and controlled subsidiary of Stater Participations B.V (15) Liquidated effective January 28, 2021 (16) Wholly-owned subsidiary of Infosys Nova Holdings LLC (17) Wholly-owned subsidiary of Outbox Systems Inc. (18) Wholly-owned subsidiary of Simplus ANZ Pty Ltd (19) Wholly-owned subsidiary of Simplus Australia Pty Ltd (20) Wholly-owned subsidiary of Infosys Public Services, Inc. (21) Liquidated effective July 17, 2020 (22) On June 1, 2020, Fluido Oy, acquired 100% of the voting interests in Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (23) Wholly-owned subsidiary of Infosys Fluido UK, Ltd. (formerly Simplus U.K., Ltd) (24) Incorporated effective September 11, 2020 (25) On October 1, 2020, Infy Consulting Company Limited acquired 100% of voting interests in GuideVision s.r.o (26) Wholly-owned subsidiary of GuideVision s.r.o. (27) On October 9, 2020, Infosys Nova Holdings LLC, acquired 100% voting interest in Kaleidoscope Animations, Inc. (28) Wholly-owned subsidiary of Kaleidoscope Animations, Inc. (29) Merged with Infosys Poland Sp. z.o.o, effective October 21, 2020 (30) On October 27, 2020, Infosys Nova Holding LLC, a wholly-owned subsidiary of Infosys Limited, acquired 100% voting interest in Blue Acorn iCi Inc (formerly Beringer Commerce Inc) and Beringer Capital Digital Group Inc (31) Wholly-owned subsidiary of Blue Acorn iCi Inc (32) Wholly-owned subsidiary of Beringer Commerce Holdings LLC (33) Wholly-owned subsidiary of Beringer Capital Digital Group Inc. (34) Liquidated effective November 19, 2020 (35) Incorporated, effective December 9, 2020 (36) Merged into Fluido Sweden AB (Extero), effective December 18, 2020 (37) Merged into Stater Duitsland B.V., effective December 18, 2020 (38) Merged with Stater N.V., effective December 23, 2020 (39) On December 29, 2020, Stater Participation B.V acquired non-controlling interest of 28.01% of the voting interests in Stater Belgium NV/SA (40) Incorporated on December 30, 2020 (41) Under liquidation (42) Liquidated effective March 9, 2021 (43) Incorporated on March 23, 2021 (44) On March 28,2021 Infosys Limited and Infosys Germany Holding Gmbh registered Infosys Automotive and Mobility GmbH & Co. KG, a partnership firm (45) Liquidated effective April 27, 2021 (46) Incorporated on August 4, 2021 (47) Liquidated effective July 20, 2021 (48) Liquidated effective September 1, 2021 (49) Liquidated effective September 2, 2021 (50) Incorporated on August 31, 2021 (51) On December 14, 2021, Infosys Consulting Pte. Ltd., a wholly-owned subsidiary of Infosys Limited acquired 100% of voting interests in Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.) (52) Liquidated effective December 16, 2021 (53) Liquidated effective November 23, 2021 (54) Wholly-owned subsidiary of Infosys Limited, merged with WongDoody Inc, effective December 31, 2021 (55) Wholly-owned subsidiary of WongDoody Holding Company Inc. (WongDoody), merged with WongDoody Inc, effective December 31, 2021 (56) Wholly-owned subsidiary of Infosys Limited, effective December 31, 2021 (57) Merged with Beringer Commerce Holdings LLC, effective January 1, 2022 (58) Merged with Beringer Capital Digital Group Inc, effective January 1, 2022 (59) Merged with Blue Acorn iCi Inc, effective January 1, 2022 (60) Incorporated on February 20, 2022 (61) On March 17, 2022, Infosys Limited acquired non-controlling interest of 0.01% of the voting interests in Infosys BPM Limited (62) On March 22, 2022, Infosys Consulting Pte. Ltd., a wholly-owned subsidiary of Infosys Limited acquired 100% of voting interests in Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)) List of other related parties: Particulars Country Nature of relationship Infosys Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Provident Fund Trust India Post-employment benefit plan of Infosys Infosys Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys Infosys BPM Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of Infosys BPM Infosys BPM Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of Infosys BPM EdgeVerve Systems Limited Employees’ Gratuity Fund Trust India Post-employment benefit plan of EdgeVerve EdgeVerve Systems Limited Employees’ Superannuation Fund Trust India Post-employment benefit plan of EdgeVerve Infosys Employees’ Welfare Trust India Controlled Trust Infosys Employee Benefits Trust India Controlled Trust Infosys Science Foundation India Controlled Trust Infosys Expanded Stock Ownership Trust India Controlled Trust Infosys Foundation (1) India Trust jointly controlled by KMPs (1) Effective January 1, 2022
Summary of Related Party Transactions	Transactions with Key Managerial Personnel (KMP) The table below describes the related party transactions with key management personnel which comprises directors and executive officers under IAS 24: (Dollars in millions) Year ended March 31, 2022 2021 2020 Salaries and other employee benefits to whole-time directors and executive officers (1)(2) 18 19 17 Commission and other benefits to non-executive / independent directors 2 1 1 Total 20 20 18 (1) ( 2 ) 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, 2022
Disclosure Of Operating Segments [Abstract]
Schedule of Segmented Information	2.21.1 Business segments (Dollars in millions) Year ended March 31, 2022 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) All Other Segments (5) Total Revenues 5,218 2,379 2,035 1,942 1,787 1,346 1,142 462 16,311 Identifiable operating expenses 2,967 1,158 1,231 1,029 1,133 798 649 316 9,281 Allocated expenses 867 399 353 347 332 213 174 124 2,809 Segment profit 1,384 822 451 566 322 335 319 22 4,221 Unallocable expenses 466 Operating profit 3,755 Other income, net (Refer to Note 2.16) 308 Finance cost (Refer to Note 2.8) 27 Profit before Income taxes 4,036 Income tax expense 1,068 Net profit 2,968 Depreciation and amortization 466 Non-cash expenses other than depreciation and amortization — (Dollars in millions) Year ended March 31, 2021 Financial Services (1) Retail (2) Communication (3) Energy, Utilities, resources and Services Manufacturing Hi Tech Life Sciences (4) All Other Segments (5) Total Revenues 4,399 1,991 1,703 1,692 1,275 1,155 927 419 13,561 Identifiable operating expenses 2,378 937 991 877 674 648 475 259 7,239 Allocated expenses 813 363 335 335 255 176 161 118 2,556 Segment profit 1,208 691 377 480 346 331 291 42 3,766 Unallocable expenses 441 Operating profit 3,325 Other income, net (Refer to Note 2.16) 297 Finance cost (Refer to Note 2.8) 26 Profit before Income taxes 3,596 Income tax expense 973 Net profit 2,623 Depreciation and amortization 441 Non-cash expenses other than depreciation and amortization — (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) All Other Segments (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 to Note 2.16) 395 Finance cost (Refer to 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 (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, 2022
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, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash and bank deposits	$ 1,840	$ 2,745
Deposits with financial institutions	465	635
Cash and cash equivalents	$ 2,305	$ 3,380	$ 2,465	$ 2,829

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Cash And Cash Equivalents [Abstract]
Restricted cash and bank balances	$ 62	$ 69	$ 52

Investments - Schedule of Carry

Investments - Schedule of Carrying Value of Investments (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	$ 880	$ 320
Carrying value of investments, Non-Current	1,801	1,623
Total Investments	2,681	1,943
Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	280	294
Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	289	218
Fair Value Through Other Comprehensive Income
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	2,112	1,431
Cost | Quoted Debt Securities | Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	29
Carrying value of investments, Non-Current	251	294
Fair Value
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	2,724	1,996
Fair Value | Quoted Debt Securities | Amortized Cost
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	323	347
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	133	115
Carrying value of investments, Non-Current	1,501	1,293
Total Investments	1,634	1,408
Fair Value | Liquid Mutual Funds | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Current	266	205
Total Investments	266	205
Fair Value | Certificates of Deposit
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	452
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	452
Fair Value | Unquoted Equity and Preference Securities | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Total Investments	3	2
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	26	23
Total Investments	26	23
Fair Value | Unquoted Compulsorily Convertible Debentures | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	1	1
Total Investments	1	1
Fair Value | Unquoted Preference Securities | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	3	2
Fair Value | Others | Fair Value Through Profit or Loss
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Line Items]
Carrying value of investments, Non-Current	$ 19	$ 10

Investments - Schedule of Car_2

Investments - Schedule of Carrying Value of Investments (Parentheticals) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]
Uncalled capital commitments outstanding	$ 4	$ 6

Investments - Schedule of Amoun

Investments - Schedule of Amounts Recorded in Other Comprehensive Income (Details) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross			$ 11	$ 6
Other comprehensive income, Net	[1]	$ (6)	(14)	3
Quoted Debt Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		(9)	(17)	4
Other comprehensive income, Tax		3	3
Other comprehensive income, Net		(6)	(14)	4
Certificates of Deposit
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross				(1)
Other comprehensive income, Net				(1)
Unquoted Equity and Preference Securities
Disclosure Of Analysis Of Other Comprehensive Income By Item [Line Items]
Other comprehensive income, Gross		15	19	(4)
Other comprehensive income, Tax		(3)	(3)	(1)
Other comprehensive income, Net		$ 12	$ 16	$ (5)
[1]	net of taxes

Investments - Schedule of Metho

Investments - Schedule of Method of Fair Valuation (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 2,681	$ 1,943
Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	2,724	1,996
Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	289	218
Amortized Cost
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	280	294
Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 2,112	1,431
Liquid Mutual Funds | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price
Liquid Mutual Funds | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 266	205
Quoted Debt Securities | Amortized Cost
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and marketobservable inputs
Quoted Debt Securities | Amortized Cost | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 323	347
Quoted Debt Securities | Fair Value Through Other Comprehensive Income
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Quoted price and marketobservable inputs
Quoted Debt Securities | Fair Value Through Other Comprehensive Income | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 1,634	1,408
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	$ 452
Unquoted Equity and Preference Securities | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Discounted cash flows method,Market multiples method,Option pricing model
Unquoted Equity and Preference Securities | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 3	2
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	$ 26	23
Unquoted Compulsorily Convertible Debentures | Fair Value Through Profit or Loss
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Method	Discounted cash flows method
Unquoted Compulsorily Convertible Debentures | Fair Value Through Profit or Loss | Fair Value
Disclosure Of Fair Value Measurement Of Assets [Line Items]
Fair value	$ 1	1
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	$ 19	$ 10

Financial Instruments - Schedul

Financial Instruments - Schedule of Carrying Value and Fair Value of Financial Instruments by Categories (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	$ 6,944	$ 7,346
Financial assets at fair value through profit or loss mandatory	305	241
Financial assets at fair value through OCI equity instruments designated upon initial recognition	26	23
Financial assets at fair value through OCI mandatory	2,089	1,411
Financial assets total carrying value	9,364	9,021
Financial assets total fair value	9,395	9,061
Financial liabilities amortised cost	3,256	2,441
Financial liabilities at fair value through profit or loss mandatory	110	125
Financial liabilities total carrying value	3,366	2,566
Financial liabilities total fair value	3,366	2,566
Trade Payables
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	545	362
Financial liabilities total carrying value	545	362
Financial liabilities total fair value	545	362
Lease liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	722	728
Financial liabilities total carrying value	722	728
Financial liabilities total fair value	722	728
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	8	8
Financial liabilities total carrying value	8	8
Financial liabilities total fair value	8	8
Financial Liability Under Option Arrangements
Disclosure Of Financial Instruments [Line Items]
Financial liabilities at fair value through profit or loss mandatory	86	95
Financial liabilities total carrying value	86	95
Financial liabilities total fair value	86	95
Other Liabilities Including Contingent Consideration
Disclosure Of Financial Instruments [Line Items]
Financial liabilities amortised cost	1,989	1,351
Financial liabilities at fair value through profit or loss mandatory	16	22
Financial liabilities total carrying value	2,005	1,373
Financial liabilities total fair value	2,005	1,373
Cash and Cash Equivalents
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	2,305	3,380
Financial assets total carrying value	2,305	3,380
Financial assets total fair value	2,305	3,380
Liquid Mutual Funds | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	266	205
Financial assets total carrying value	266	205
Financial assets total fair value	266	205
Certificates of Deposit
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	452
Certificates of Deposit | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through OCI mandatory	452
Financial assets total carrying value	452
Financial assets total fair value	452
Unquoted Compulsorily Convertible Debentures
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	1	1
Unquoted Compulsorily Convertible Debentures | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	1	1
Financial assets total carrying value	1	1
Financial assets total fair value	1	1
Unquoted Equity and Preference Securities
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	29	25
Unquoted Equity and Preference Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	3	2
Financial assets at fair value through OCI equity instruments designated upon initial recognition	26	23
Financial assets total carrying value	29	25
Financial assets total fair value	29	25
Unquoted Investments Others
Disclosure Of Financial Instruments [Line Items]
Financial assets total fair value	19	10
Unquoted Investments Others | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	19	10
Financial assets total carrying value	19	10
Financial assets total fair value	19	10
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	2,995	2,639
Financial assets total carrying value	2,995	2,639
Financial assets total fair value	2,995	2,639
Unbilled Revenue
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	838	489
Financial assets total carrying value	838	489
Financial assets total fair value	838	489
Prepayments and Other Assets
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	526	544
Financial assets total carrying value	526	544
Financial assets total fair value	514	531
Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Financial assets at fair value through profit or loss mandatory	16	23
Financial assets at fair value through OCI mandatory	3	3
Financial assets total carrying value	19	26
Financial assets total fair value	19	26
Quoted Debt Securities | Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets amortised cost	280	294
Financial assets at fair value through OCI mandatory	1,634	1,408
Financial assets total carrying value	1,914	1,702
Financial assets total fair value	$ 1,957	$ 1,755

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, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Interest accrued on quoted debt securities carried at amortized cost	$ 12	$ 13

Financial Instruments - Sched_3

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 9,395	$ 9,061
Financial liabilities	3,366	2,566
Liability towards contingent consideration (Refer to Note 2.5)		13
Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	86	95
Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	2,005	1,373
Liability towards contingent consideration (Refer to Note 2.5)	16	22
Liquid Mutual Fund
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	266	205
Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	452
Certificates of Deposit | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	452
Unquoted Compulsorily Convertible Debentures
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1	1
Unquoted Compulsorily Convertible Debentures | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1	1
Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	19	10
Unquoted Investments Others | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	19	10
Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	29	25
Unquoted Equity and Preference Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	29	25
Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	8	8
Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	19	26
Quoted Debt Securities | Investments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,957	1,755
Level 1 | Liquid Mutual Fund
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	266	205
Level 1 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,721	1,556
Level 2 | Certificates of Deposit
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	452
Level 2 | Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	8	8
Level 2 | Derivative Financial Instruments
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	19	26
Level 2 | Quoted Debt Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	236	199
Level 3 | Financial Liability Under Option Arrangements
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	86	95
Level 3 | Other Liabilities Including Contingent Consideration
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Liability towards contingent consideration (Refer to Note 2.5)	16	22
Level 3 | Unquoted Compulsorily Convertible Debentures
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1	1
Level 3 | Unquoted Investments Others
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	19	10
Level 3 | Unquoted Equity and Preference Securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 29	$ 25

Financial Instruments - Sched_4

Financial Instruments - Schedule of Fair Value Hierarchy of Assets and Liabilities (Parenthetical) (Details) - Discount Rate, Measurement Input	Mar. 31, 2022	Mar. 31, 2021
Bottom of Range
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	8.00%	8.00%
Top of Range
Disclosure Of Fair Value Measurement Of Liabilities Towards Contingent Consideration
Contingent consideration discount rate	14.50%	14.50%

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Description of reasons for transfers out of level 1 in to level 2 of fair value hierarchy assets	During fiscal 2022, quoted debt securities of $127 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 $76 million were transferred from Level 2 to Level 1 of fair value hierarchy, since these were valued based on quoted price.	During fiscal 2021, quoted debt securities of $161 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 $14 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	0.46%	0.47%	0.45%
Derivative maturity description	12 months	12 months
Maximum exposure to credit risk from trade receivables	$ 2,995,000,000	$ 2,639,000,000
Unbilled revenue	1,650,000,000	1,111,000,000
Impairment loss under expected credit loss on customer balances	$ 19,000,000	$ 25,000,000	$ 23,000,000
Days Sales Outstanding- DSO	67 days	71 days
Outstanding bank borrowings	$ 0
Working capital	4,432,000,000	$ 5,043,000,000
Cash and cash equivalents	2,305,000,000	3,380,000,000	2,465,000,000	$ 2,829,000,000
Current investments	880,000,000	320,000,000
Outstanding employee benefit obligations	300,000,000	289,000,000
Liquidity risk on account of outstanding employee benefit obligations	0	0
Derivatives Not Designated As Cash Flow Hedges
Disclosure Of Financial Instruments [Line Items]
Net gain (loss) recognized on derivative financial instruments	22,000,000	84,000,000	$ (57,000,000)
Quoted Debt Securities
Disclosure Of Financial Instruments [Line Items]
Debt securities, transferred from Level 1 to Level 2 of fair value hierarchy	127,000,000	161,000,000
Debt securities, transferred from Level 2 to Level 1 of fair value hierarchy	$ 76,000,000	$ 14,000,000

Financial Instruments - Summary

Financial Instruments - Summary of Income from Financial Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Income Expense Gains Or Losses Of Financial Instruments [Abstract]
Interest income on financial assets carried at amortized cost	$ 135	$ 161	$ 181
Interest income on financial assets fair valued through other comprehensive income	86	55	46
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	24	10	26
Gain / (loss) on investments carried at fair value through other comprehensive income		11	6
Income from financial assets	$ 245	$ 238	$ 259

Financial Instruments - Sched_5

Financial Instruments - Schedule of Analysis of Foreign Currency Risk From Monetary Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Net financial assets	$ 9,364	$ 9,021
Net financial liabilities	(3,366)	(2,566)
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Net financial assets	3,717	3,186
Net financial liabilities	(2,086)	(1,691)
Total	1,631	1,495
Foreign Currency Risk | U.S. Dollars
Disclosure Of Financial Instruments [Line Items]
Net financial assets	2,404	2,140
Net financial liabilities	(1,214)	(957)
Total	1,190	1,183
Foreign Currency Risk | Euro
Disclosure Of Financial Instruments [Line Items]
Net financial assets	657	466
Net financial liabilities	(417)	(352)
Total	240	114
Foreign Currency Risk | United Kingdom Pound Sterling
Disclosure Of Financial Instruments [Line Items]
Net financial assets	199	181
Net financial liabilities	(88)	(85)
Total	111	96
Foreign Currency Risk | Australian Dollars
Disclosure Of Financial Instruments [Line Items]
Net financial assets	178	167
Net financial liabilities	(129)	(110)
Total	49	57
Foreign Currency Risk | Other Currencies
Disclosure Of Financial Instruments [Line Items]
Net financial assets	279	232
Net financial liabilities	(238)	(187)
Total	$ 41	$ 45

Financial Instruments - Summa_2

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

Mar. 31, 2022USD ($)

Mar. 31, 2022EUR (€)

Mar. 31, 2022AUD ($)

Mar. 31, 2022GBP (£)

Mar. 31, 2022BRL (R$)

Mar. 31, 2022CAD ($)

Mar. 31, 2022CNY (¥)

Mar. 31, 2022CZK (Kč)

Mar. 31, 2022NZD ($)

Mar. 31, 2022NOK (kr)

Mar. 31, 2022SGD ($)

Mar. 31, 2022CHF (SFr)

Mar. 31, 2022ZAR (R)

Mar. 31, 2021USD ($)

Mar. 31, 2021EUR (€)

Mar. 31, 2021AUD ($)

Mar. 31, 2021GBP (£)

Mar. 31, 2021CAD ($)

Mar. 31, 2021CNY (¥)

Mar. 31, 2021CZK (Kč)

Mar. 31, 2021NZD ($)

Mar. 31, 2021NOK (kr)

Mar. 31, 2021PHP (₱)

Mar. 31, 2021RON

Mar. 31, 2021SGD ($)

Mar. 31, 2021CHF (SFr)

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 3,121

$ 2,482

Derivatives Designated As Cash Flow Hedges | Forward contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

9

€ 8

Derivatives Designated As Cash Flow Hedges | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

311

280

194

€ 165

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

Disclosure Of Financial Instruments [Line Items]

Nominal value

139

$ 185

70

$ 92

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

Disclosure Of Financial Instruments [Line Items]

Nominal value

42

£ 32

48

£ 35

Other Derivatives | Forward contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

330

297

201

171

Other Derivatives | Forward contracts | United Kingdom Pound Sterling

Disclosure Of Financial Instruments [Line Items]

Nominal value

86

£ 65

39

£ 28

Other Derivatives | Forward contracts | Brazil, Brazil Real

Disclosure Of Financial Instruments [Line Items]

Nominal value

1

R$ 6

Other Derivatives | Forward contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

1,166

1,139

Other Derivatives | Forward contracts | China, Yuan Renminbi

Disclosure Of Financial Instruments [Line Items]

Nominal value

6

¥ 38

16

¥ 105

Other Derivatives | Forward contracts | Czech Koruna

Disclosure Of Financial Instruments [Line Items]

Nominal value

14

Kč 296

14

Kč 313

Other Derivatives | Forward contracts | Singapore dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

180

$ 252

194

$ 241

Other Derivatives | Forward contracts | New Zealand dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

14

$ 20

11

$ 16

Other Derivatives | Forward contracts | Norwegian Krone

Disclosure Of Financial Instruments [Line Items]

Nominal value

9

kr 80

3

kr 25

Other Derivatives | Forward contracts | Philippine Peso

Disclosure Of Financial Instruments [Line Items]

Nominal value

16

₱ 800

Other Derivatives | Forward contracts | Romania, New Lei

Disclosure Of Financial Instruments [Line Items]

Nominal value

2

RON 10

Other Derivatives | Forward contracts | Canadian dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

27

$ 34

26

$ 33

Other Derivatives | Forward contracts | Swiss Franc

Disclosure Of Financial Instruments [Line Items]

Nominal value

17

SFr 15

29

SFr 27

Other Derivatives | Forward contracts | South African Rand

Disclosure Of Financial Instruments [Line Items]

Nominal value

3

R 45

Other Derivatives | Option contracts | Euro

Disclosure Of Financial Instruments [Line Items]

Nominal value

90

€ 81

76

€ 65

Other Derivatives | Option contracts | U.S. Dollars

Disclosure Of Financial Instruments [Line Items]

Nominal value

$ 677

$ 404

Financial Instruments - Summa_3

Financial Instruments - Summary of Derivative Financial Instruments into Relevant Maturity Groupings (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 3,121	$ 2,482
Exchange Forward And Option Contracts | Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Nominal value	3,121	2,482
Exchange Forward And Option Contracts | Not later than one month [member] | Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Nominal value	823	842
Exchange Forward And Option Contracts | Later than one month and not later than three months [member] | Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Nominal value	1,642	1,104
Exchange Forward And Option Contracts | Later than three months and not later than one year [member] | Derivative Financial Instruments
Disclosure Of Financial Instruments [Line Items]
Nominal value	$ 656	$ 536

Financial Instruments - Summa_4

Financial Instruments - Summary of Reconciliation of Cash Flow Hedge Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Balance at the beginning of the period	$ 2	$ (2)
Gain / (Loss) recognized in other comprehensive income during the period	14	(16)
Amount reclassified to profit or loss during the period	(15)	21
Tax impact on above		(1)
Balance at the end of the period	$ 1	$ 2

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, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Gross amount of recognized financial asset	$ 24	$ 28
Amount set off	(5)	(2)
Net amount presented in balance sheet	19	26
Gross amount of recognized financial liability	(13)	(10)
Amount set off	5	2
Net amount presented in balance sheet	$ (8)	$ (8)

Financial Instruments - Summa_6

Financial Instruments - Summary of Percentage of Revenues (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Revenue from top five customers	11.40%	11.00%	11.60%
Revenue from top ten customers	19.30%	18.10%	19.20%

Financial Instruments - Summa_7

Financial Instruments - Summary of Trade Receivables Ageing Schedule (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Trade receivables	$ 3,083	$ 2,724
Less: Allowance for credit loss	88	85
Total Trade receivables	2,995	2,639
Not Due
Disclosure Of Financial Instruments [Line Items]
Trade receivables	2,295	2,147
Less Than 6 Months
Disclosure Of Financial Instruments [Line Items]
Trade receivables	734	542
6 Months to 1 Year
Disclosure Of Financial Instruments [Line Items]
Trade receivables	31	18
1-2 Years
Disclosure Of Financial Instruments [Line Items]
Trade receivables	10	10
2 - 3 Year
Disclosure Of Financial Instruments [Line Items]
Trade receivables	9	2
More Than 3 Years
Disclosure Of Financial Instruments [Line Items]
Trade receivables	$ 4	$ 5

Financial Instruments - Summa_8

Financial Instruments - Summary of Credit Risk Exposure (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Balance at the beginning	$ 103	$ 93	$ 91
Translation differences	(1)	2	(7)
Impairment loss recognized / (reversed), net	19	25	23
Amounts written off	(8)	(17)	(14)
Balance at the end	$ 113	$ 103	$ 93

Financial Instruments - Summa_9

Financial Instruments - Summary of Credit Receivable (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Trade receivables	$ 2,995	$ 2,639
Unbilled revenues	$ 1,650	$ 1,111

Financial Instruments - Summ_10

Financial Instruments - Summary of Contractual Maturities of Significant Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Financial Instruments [Line Items]
Trade payables	$ 545	$ 362
Financial liability under option arrangements (Refer to Note 2.5)	86	95
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)	1,992	1,351
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)	17	25
Less Than 1 Year
Disclosure Of Financial Instruments [Line Items]
Trade payables	545	362
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)	1,787	1,264
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)	9	10
1-2 Years
Disclosure Of Financial Instruments [Line Items]
Financial liability under option arrangements (Refer to Note 2.5)	9	84
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)	144	56
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)	3	10
2-4 Years
Disclosure Of Financial Instruments [Line Items]
Financial liability under option arrangements (Refer to Note 2.5)	11	11
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)	60	27
Liability towards contingent consideration on an undiscounted basis (Refer to Note 2.5)	5	5
4-7 Years
Disclosure Of Financial Instruments [Line Items]
Financial liability under option arrangements (Refer to Note 2.5)	66
Other financial liabilities (excluding liabilities towards contingent consideration) on an undiscounted basis (Refer to Note 2.5)	$ 1	$ 4

Prepayments and Other Assets -

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Current assets
Rental deposits	$ 8	$ 4
Security deposits	1	1
Loans to employees	33	22
Prepaid expenses	263	159
Interest accrued and not due	48	85
Withholding taxes and others	256	286
Advance payments to vendors for supply of goods	25	19
Deposit with corporation	287	276
Deferred contract cost
Cost of obtaining a contract	113	7
Cost of fulfillment	12	2
Net investment in sublease of right of use asset	6	5
Other non financial assets	43
Other financial assets	38	46
Total Current prepayment and other assets	1,133	912
Non-current assets
Loans to employees	5	4
Security deposits	6	7
Deposit with corporation	4	6
Defined benefit plan assets	3	3
Prepaid expenses	13	11
Deferred contract cost
Cost of obtaining a contract	78	16
Cost of fulfillment	41	4
Withholding taxes and others	89	96
Net investment in sublease of right of use asset	43	48
Rental deposits	24	30
Other financial assets	23	10
Total Non- current prepayment and other assets	329	235
Total prepayment and other assets	1,462	1,147
Financial assets in prepayments and other assets	$ 526	$ 544

Prepayments and Other Assets _2

Prepayments and Other Assets - Schedule of Prepayment and Other Assets (Parenthetical) (Details) $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)
Disclosure Of Prepayments And Other Assets [Abstract]
Third party financial liability	$ 118
Third party financial liability settled	$ 112

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Current
Accrued compensation to employees	$ 536	$ 550
Accrued defined benefit plan liability	1	1
Accrued expenses	986	612
Withholding taxes and others	374	297
Retention money	2	2
Liabilities of controlled trusts	28	27
Deferred income- government grants	1
Liability towards contingent consideration	9	10
Capital creditors	57	51
Other non financial liabilities		1
Other financial liabilities#	176	21
Total Current other liabilities	2,170	1,572
Non-current
Liability towards contingent consideration	7	12
Accrued compensation to employees	1
Accrued expenses	125	78
Accrued defined benefit liability	49	44
Deferred income - government grants	8	8
Deferred income	1	2
Financial liability under option arrangements	86	95
Withholding taxes and others		50
Other non-financial liabilities	1
Other financial liabilities	78	10
Total Non-current other liabilities	356	299
Total other liabilities	2,526	1,871
Financial liabilities included in other liabilities	2,091	1,468
Financial liability towards contingent consideration on undiscounted basis	$ 17	$ 25

Other Liabilities - Additional

Other Liabilities - Additional Information (Details) $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)
Disclosure Of Other Liabilities [Abstract]
Third party financial liability	$ 118
Third party financial liability settled	$ 112

Provisions and Other Continge_3

Provisions and Other Contingencies - Schedule of Provisions (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Other Provisions [Abstract]
Provision for post sales client support and other provisions	$ 129	$ 97

Provisions and Other Continge_4

Provisions and Other Contingencies - Additional Information (Details) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)
Contingent Liabilities - Other Than Income Tax Contingent Liability
Disclosure Of Other Provisions [Line Items]
Claims (excluding demands from Income tax authorities)	$ 84	₨ 6,400	$ 82	₨ 5,990
Provision for Post Sales Client Support and Other Provisions
Disclosure Of Other Provisions [Line Items]
Description of expected period to be utilized	1 year

Provisions and Other Continge_5

Provisions and Other Contingencies - Summary of Movement in the Provision for Post Sales Client Support (Details) $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)
Disclosure Of Other Provisions [Abstract]
Balance at the beginning	$ 97
Provision recognized / (reversed)	50
Provision utilized	(24)
Balance at the end	$ 123

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Mar. 31, 2022
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, 2022
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, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	$ 1,863	$ 1,810	$ 1,931
Capital work-in-progress	67	145	167	$ 271
Property, plant and equipment, Ending balance	1,793	1,863	1,810
Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	3,782	3,388	3,322
Additions	364	302	484
Deletions*	(147)	(39)	(32)
Reclassified on account of adoption of IFRS 16 (Refer to Note 2.8)			(88)
Additions- Business Combinations (Refer to Note 2.10)		1	11
Translation difference	(123)	130	(309)
Property, plant and equipment, Ending balance	3,876	3,782	3,388
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(2,064)	(1,745)	(1,662)
Deletions*	143	37	32
Depreciation	(300)	(292)	(286)
Reclassified on account of adoption of IFRS 16 (Refer to Note 2.8)			5
Translation difference	71	(64)	166
Property, plant and equipment, Ending balance	(2,150)	(2,064)	(1,745)
Land
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	191	174	271
Property, plant and equipment, Ending balance	188	191	174
Land | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	191	174	276
Additions	4	11	2
Reclassified on account of adoption of IFRS 16 (Refer to Note 2.8)			(88)
Translation difference	(7)	6	(16)
Property, plant and equipment, Ending balance	188	191	174
Land | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance			(5)
Reclassified on account of adoption of IFRS 16 (Refer to Note 2.8)			5
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	942	890	868
Property, plant and equipment, Ending balance	940	942	890
Buildings | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1,445	1,324	1,291
Additions	81	70	149
Translation difference	(45)	51	(116)
Property, plant and equipment, Ending balance	1,481	1,445	1,324
Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(503)	(434)	(423)
Depreciation	(56)	(52)	(50)
Translation difference	18	(17)	39
Property, plant and equipment, Ending balance	(541)	(503)	(434)
Plant and Machinery
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	187	203	182
Property, plant and equipment, Ending balance	169	187	203
Plant and Machinery | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	679	621	572
Additions	47	39	106
Deletions*	(50)	(4)	(2)
Translation difference	(23)	23	(55)
Property, plant and equipment, Ending balance	653	679	621
Plant and Machinery | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(492)	(418)	(390)
Deletions*	47	4	2
Depreciation	(57)	(63)	(67)
Translation difference	18	(15)	37
Property, plant and equipment, Ending balance	(484)	(492)	(418)
Computer Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	274	236	239
Property, plant and equipment, Ending balance	329	274	236
Computer Equipment | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	1,045	882	855
Additions	206	156	131
Deletions*	(90)	(29)	(25)
Additions- Business Combinations (Refer to Note 2.10)		1	9
Translation difference	(36)	35	(88)
Property, plant and equipment, Ending balance	1,125	1,045	882
Computer Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(771)	(646)	(616)
Deletions*	90	27	25
Depreciation	(141)	(129)	(121)
Translation difference	26	(23)	66
Property, plant and equipment, Ending balance	(796)	(771)	(646)
Furniture and Fixtures
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	122	138	98
Property, plant and equipment, Ending balance	99	122	138
Furniture and Fixtures | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	416	381	323
Additions	26	26	95
Deletions*	(7)	(6)	(5)
Additions- Business Combinations (Refer to Note 2.10)			2
Translation difference	(12)	15	(34)
Property, plant and equipment, Ending balance	423	416	381
Furniture and Fixtures | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(294)	(243)	(225)
Deletions*	6	6	5
Depreciation	(45)	(47)	(47)
Translation difference	9	(10)	24
Property, plant and equipment, Ending balance	(324)	(294)	(243)
Vehicles
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	2	2	2
Property, plant and equipment, Ending balance	1	2	2
Vehicles | Gross Carrying Value
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	6	6	5
Additions			1
Property, plant and equipment, Ending balance	6	6	6
Vehicles | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, Beginning balance	(4)	(4)	(3)
Depreciation	(1)	(1)	(1)
Translation difference		1
Property, plant and equipment, Ending balance	$ (5)	$ (4)	$ (4)

Property, Plant and Equipment_4

Property, Plant and Equipment - Schedule of Changes in Carrying Value of Property, Plant and Equipment (Parenthetical) (Details) $ in Millions	Mar. 31, 2022USD ($)
Reconciliation Of Changes In Property Plant And Equipment [Abstract]
Gross book value of assets retired	$ 43

Property, Plant and Equipment_5

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Property Plant And Equipment [Abstract]
Contractual commitments for capital expenditure	$ 164	$ 100

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Leases [Line Items]
Right of use assets	$ 636	$ 656	$ 551
Net investment in sublease of right of use asset	49	53	58	$ 62
Lease liabilities	722	728	612	520
Adjustment of cumulative effect on retained earnings, net of tax	(11,672)	(12,087)
Rental expense recorded for short-term leases	$ 8	$ 11	$ 13
Opening Balance after Adjustment Cumulative Effect at Date Of Initial Application
Disclosure Of Leases [Line Items]
Right of use assets				420
Net investment in sublease of right of use asset				62
Lease liabilities				520
Increase/Decrease Due to Changes in Accounting Policy Required by IFRSs Cumulative Effect at Date of Initial Application
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) - USD ($) $ in Millions		12 Months Ended
		Mar. 31, 2022		Mar. 31, 2021		Mar. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance		$ 656		$ 551
Additions		123	[1]	189	[1]	$ 155	[2]
Additions through business combination (Refer to Note 2.10)						28
Deletions		(17)		(20)		(18)
Depreciation		(105)		(86)		(78)
Translation difference		(21)		22		(48)
Ending balance		636		656		551
Opening Balance after Adjustment Cumulative Effect at Date Of Initial Application
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance						420
Increase/Decrease Due to Changes in Accounting Policy Required by IFRSs Cumulative Effect at Date of Initial Application | I F R S16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance						92
Land
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance		86		83
Additions	[1]			1
Depreciation		(1)		(1)		(1)
Translation difference		(2)		3		(8)
Ending balance		83		86		83
Land | Increase/Decrease Due to Changes in Accounting Policy Required by IFRSs Cumulative Effect at Date of Initial Application | I F R S16 Leases
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance						92
Buildings
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance		545		461
Additions		60	[1]	168	[1]	148	[2]
Additions through business combination (Refer to Note 2.10)						26
Deletions		(11)		(20)		(18)
Depreciation		(88)		(80)		(75)
Translation difference		(17)		16		(39)
Ending balance		489		545		461
Buildings | Opening Balance after Adjustment Cumulative Effect at Date Of Initial Application
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance						419
Vehicles
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance		3		2
Additions	[1]			1
Additions through business combination (Refer to Note 2.10)						2
Depreciation		(1)		(1)		(1)
Translation difference				1
Ending balance		2		3		2
Vehicles | Opening Balance after Adjustment Cumulative Effect at Date Of Initial Application
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance						1
Computer Equipment
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance		22		5
Additions		63	[1]	19	[1]	7	[2]
Deletions		(6)
Depreciation		(15)		(4)		(1)
Translation difference		(2)		2		(1)
Ending balance		$ 62		$ 22		$ 5
[1]	Net of adjustments on account of modifications and lease incentives
[2]	Net of adjustments on account of lease incentives

Leases - Schedule of the Break-

Leases - Schedule of the Break-up of Current and Non-current Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Break Up Of Current And Non Current Lease Liabilities [Abstract]
Lease liabilities	$ 115	$ 101
Lease liabilities	607	627
Total	$ 722	$ 728	$ 612	$ 520

Leases - Schedule of Movement i

Leases - Schedule of Movement in Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Movement In Lease Liabilities [Abstract]
Balance at the beginning	$ 728	$ 612	$ 520
Additions	125	204	172
Additions through business combination (Refer to Note 2.10)			32
Finance cost accrued during the period	24	24	24
Deletions	(18)	(23)	(20)
Payment of lease liabilities	(128)	(111)	(90)
Translation difference	(9)	22	(26)
Balance at the end	$ 722	$ 728	$ 612

Leases - Schedule of Contractua

Leases - Schedule of Contractual Maturities of Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 823	$ 837
Less Than 1 Year
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	131	119
One to five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	430	412
More than five years
Disclosure Of Contractual Maturities Of Lease Liabilities [Line Items]
Total	$ 262	$ 306

Leases - Schedule of Movement_2

Leases - Schedule of Movement in Net Investment in Sublease ROU Asset (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Movement In Net Investment In Sub Lease Of R O U Asset [Abstract]
Balance at the beginning	$ 53	$ 58	$ 62
Additions	1
Interest income accrued during the period	2	2	2
Lease receipts	(7)	(7)	(6)
Balance at the end	$ 49	$ 53	$ 58

Leases - Schedule of Contract_2

Leases - Schedule of Contractual Maturities of Net Investment in Sublease ROU Asset (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Contractual Maturities Of Net Investment In Sublease ROU Asset [Line Items]
Maturities of net investment in sublease of ROU asset	$ 55	$ 62
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	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	31	30
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	$ 17	$ 25

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, 2022	Mar. 31, 2021
Intangible Assets And Goodwill [Abstract]
Carrying value at the beginning	$ 832	$ 699
Goodwill on acquisition		102
Translation differences	(15)	31
Carrying value at the end	$ 817	$ 832

Goodwill And Intangible Asset_3

Goodwill And Intangible Assets - Summary of Allocation of Goodwill to Operating Segments (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
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	$ 817	$ 832	$ 699
Goodwill allocated to operating segments	700	714
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	180	186
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	108	109
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	82	82
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	141	143
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	66	67
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	577	587
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	$ 123	$ 127

Goodwill And Intangible Asset_4

Goodwill And Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Intangible Assets [Line Items]
Research and development expense	$ 124	$ 127	$ 117
Panaya
Disclosure Of Intangible Assets [Line Items]
Goodwill pertaining to subsidiaries	$ 117	$ 118

Goodwill And Intangible Asset_5

Goodwill And Intangible Assets - Summary of Key Assumptions Used (Details)	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Key Assumptions Used [Line Items]
Discount rate	12.00%	11.70%
Bottom of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	8.00%	8.00%
Operating margins	19.00%	19.00%
Top of Range
Disclosure Of Key Assumptions Used [Line Items]
Long term growth rate	10.00%	10.00%
Operating margins	21.00%	21.00%

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 283	$ 251	$ 100
Intangible assets gross, Ending balance	225	283	251
Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	525	426	236
Additions during the period	11	14	13
Acquisition through business combination (Refer to Note 2.10)		72	193
Reclassified on account of adoption of IFRS 16			(10)
Translation differences	(11)	13	(6)
Intangible assets gross, Ending balance	525	525	426
Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(242)	(175)	(136)
Amortization expense	(62)	(63)	(43)
Reclassified on account of adoption of IFRS 16			1
Translation differences	4	(4)	3
Intangible assets gross, Ending balance	(300)	(242)	(175)
Customer related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	143	148	55
Intangible assets gross, Ending balance	$ 105	$ 143	$ 148
Customer related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	1 year	1 year	1 year
Estimated Remaining Useful Life (in years)	1 year	1 year	0 years
Customer related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	15 years	15 years	15 years
Estimated Remaining Useful Life (in years)	12 years	13 years	14 years
Customer related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 282	$ 248	$ 136
Acquisition through business combination (Refer to Note 2.10)		24	116
Translation differences	(8)	10	(4)
Intangible assets gross, Ending balance	274	282	248
Customer related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(139)	(100)	(81)
Amortization expense	(32)	(37)	(21)
Translation differences	2	(2)	2
Intangible assets gross, Ending balance	(169)	(139)	(100)
Software related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	45	33	20
Intangible assets gross, Ending balance	$ 46	$ 45	$ 33
Software related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	1 year	0 years
Software related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years	10 years
Estimated Remaining Useful Life (in years)	7 years	8 years	9 years
Software related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 112	$ 92	$ 64
Additions during the period	11	14	13
Acquisition through business combination (Refer to Note 2.10)		4	16
Translation differences	(2)	2	(1)
Intangible assets gross, Ending balance	121	112	92
Software related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(67)	(59)	(44)
Amortization expense	(9)	(7)	(15)
Translation differences	1	(1)
Intangible assets gross, Ending balance	(75)	(67)	(59)
Marketing Related
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	26	23	8
Intangible assets gross, Ending balance	$ 21	$ 26	$ 23
Marketing Related | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	5 years
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Marketing Related | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	10 years	10 years	10 years
Estimated Remaining Useful Life (in years)	8 years	9 years	10 years
Marketing Related | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 40	$ 32	$ 14
Acquisition through business combination (Refer to Note 2.10)		8	18
Intangible assets gross, Ending balance	40	40	32
Marketing Related | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(14)	(9)	(6)
Amortization expense	(5)	(5)	(3)
Intangible assets gross, Ending balance	(19)	(14)	(9)
Others
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	69	47	8
Intangible assets gross, Ending balance	$ 53	$ 69	$ 47
Others | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	3 years	3 years	3 years
Estimated Remaining Useful Life (in years)	1 year	1 year	1 year
Others | Top of Range
Disclosure Of Intangible Assets [Line Items]
Estimated Useful Life (in years)	7 years	7 years	5 years
Estimated Remaining Useful Life (in years)	6 years	7 years	5 years
Others | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	$ 91	$ 54	$ 12
Acquisition through business combination (Refer to Note 2.10)		36	43
Translation differences	(1)	1	(1)
Intangible assets gross, Ending balance	90	91	54
Others | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance	(22)	(7)	(4)
Amortization expense	(16)	(14)	(4)
Translation differences	1	(1)	1
Intangible assets gross, Ending balance	$ (37)	$ (22)	(7)
Land Use Rights Related Intangible Assets
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance			9
Land Use Rights Related Intangible Assets | Gross Carrying Value
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance			10
Reclassified on account of adoption of IFRS 16			(10)
Land Use Rights Related Intangible Assets | Accumulated Depreciation
Disclosure Of Intangible Assets [Line Items]
Intangible assets gross, Beginning balance			(1)
Reclassified on account of adoption of IFRS 16			$ 1

Business Combinations - Additio

Business Combinations - Additional Information (Details) € in Millions, ₨ in Millions, ¥ in Millions	12 Months Ended
	Mar. 31, 2021USD ($)Acquisition	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Apr. 20, 2022EUR (€)	Apr. 20, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 13, 2020USD ($)	May 23, 2019USD ($)	May 23, 2019EUR (€)	Apr. 01, 2019USD ($)	Apr. 01, 2019JPY (¥)
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition	$ 189,000,000
Percentage of voting interests	100.00%
Number of business combinations completed | Acquisition	3
Goodwill, not tax deductible	$ 70,000,000
Cash consideration	176,000,000
Contingent consideration on acquisition	13,000,000
Contingent consideration undiscounted value						$ 9,000,000
Trade receivables acquired	15,000,000
Transaction cost related to the acquisition	$ 2,000,000
Bottom of Range
Disclosure Of Business Combinations [Line Items]
Term for retention payouts payable to employees	1 year
Top of Range
Disclosure Of Business Combinations [Line Items]
Term for retention payouts payable to employees	2 years
Bottom of Range
Disclosure Of Business Combinations [Line Items]
Key input used in determining fair value of contingent consideration discount rate	12.00%
Top of Range
Disclosure Of Business Combinations [Line Items]
Key input used in determining fair value of contingent consideration discount rate	13.50%
HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition										$ 30,000,000
Trade receivables acquired										202,000,000
Transaction cost related to the acquisition			$ 1,000,000
Trade payables acquired										218,000,000
Stater N.V
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition								$ 171,000,000
Trade receivables acquired								$ 11,000,000
Transaction cost related to the acquisition		$ 1,000,000
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition							$ 191,000,000
Cash consideration							180,000,000
Contingent consideration on acquisition							11,000,000
Trade receivables acquired							$ 10,000,000
Transaction cost related to the acquisition		$ 1,000,000
Outbox systems Inc. dba Simplus | Top of Range
Disclosure Of Business Combinations [Line Items]
Retention Payables	$ 50,000,000
Infosys Consulting Pte Limited | oddity | Event After Reporting Period | Top of Range
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition				€ 50	₨ 4,200
Infosys Consulting Pte Limited | HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition										$ 30,000,000	¥ 3,290
Percentage of ownership and voting interests										81.00%	81.00%
Percentage of equity interest		81.00%
Infosys Consulting Pte Limited | Stater N.V
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests								75.00%	75.00%
Percentage of equity interest		75.00%
Infosys Consulting Pte Limited | Stater N.V | Top of Range
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition								$ 171,000,000	€ 154
Infosys Nova Holdings LLC | Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Percentage of voting interests							100.00%
Cash consideration							$ 180,000,000
Infosys Nova Holdings LLC | Outbox systems Inc. dba Simplus | Top of Range
Disclosure Of Business Combinations [Line Items]
Estimated fair value on acquisition							200,000,000
Contingent consideration on acquisition							$ 20,000,000

Business Combinations - Summary

Business Combinations - Summary of Purchase Price Allocation (Details) - USD ($) $ in Millions	Mar. 31, 2021	Mar. 13, 2020	May 23, 2019	Apr. 01, 2019
Disclosure Of Business Combinations [Line Items]
Net assets	$ 18
Intangible Assets - Vendor Relationships	36
Intangible Assets - Customer Contracts and Relationships	24
Intangible Assets - Brand	8
Intangible Assets - Software	4
Deferred tax liabilities on intangible assets	(3)
Total assets acquired	87
Goodwill	102
Total purchase price	189
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
Less: Non-controlling interest				(4)
Total purchase price				30
Stater N.V
Disclosure Of Business Combinations [Line Items]
Net assets			$ 78
Intangible Assets - Customer Contracts and Relationships			79
Intangible Assets - Technology			16
Intangible Assets - Brand			3
Deferred tax liabilities on intangible assets			(20)
Total assets acquired			156
Goodwill			57
Less: Non-controlling interest			(42)
Total purchase price			171
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Net assets		$ 3
Intangible Assets - Customer Contracts and Relationships		20
Intangible Assets - Salesforce Relationships		43
Intangible Assets - Brand		15
Deferred tax liabilities on intangible assets		(20)
Total assets acquired		61
Goodwill		130
Total purchase price		191
Acquiree Carrying Amount
Disclosure Of Business Combinations [Line Items]
Net assets	18
Total assets acquired	18
Acquiree Carrying Amount | HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Net assets				6
Total assets acquired				6
Acquiree Carrying Amount | Stater N.V
Disclosure Of Business Combinations [Line Items]
Net assets			78
Total assets acquired			78
Acquiree Carrying Amount | Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Net assets		3
Total assets acquired		3
Fair Value Adjustments
Disclosure Of Business Combinations [Line Items]
Intangible Assets - Vendor Relationships	36
Intangible Assets - Customer Contracts and Relationships	24
Intangible Assets - Brand	8
Intangible Assets - Software	4
Deferred tax liabilities on intangible assets	(3)
Total assets acquired	$ 69
Fair Value Adjustments | HIPUS Co. Ltd.
Disclosure Of Business Combinations [Line Items]
Intangible Assets - Customer Contracts and Relationships				17
Deferred tax liabilities on intangible assets				(5)
Total assets acquired				$ 12
Fair Value Adjustments | Stater N.V
Disclosure Of Business Combinations [Line Items]
Intangible Assets - Customer Contracts and Relationships			79
Intangible Assets - Technology			16
Intangible Assets - Brand			3
Deferred tax liabilities on intangible assets			(20)
Total assets acquired			$ 78
Fair Value Adjustments | Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Intangible Assets - Customer Contracts and Relationships		20
Intangible Assets - Salesforce Relationships		43
Intangible Assets - Brand		15
Deferred tax liabilities on intangible assets		(20)
Total assets acquired		$ 58

Business Combinations - Summa_2

Business Combinations - Summary of Purchase Price Allocation (Parenthetical) (Details) - USD ($) $ in Millions	Mar. 31, 2021	Mar. 13, 2020	May 23, 2019	Apr. 01, 2019
Disclosure Of Business Combinations [Line Items]
Cash and cash equivalents acquired	$ 11
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 - Summa_3

Business Combinations - Summary of Acquisition Date Fair Value of Each Major Class of Consideration (Details) - USD ($) $ in Millions	Mar. 31, 2021	Mar. 13, 2020
Disclosure Of Business Combinations [Line Items]
Cash consideration	$ 176
Liability towards contingent consideration (Refer to Note 2.5)	13
Total purchase price	$ 189
Outbox systems Inc. dba Simplus
Disclosure Of Business Combinations [Line Items]
Cash consideration		$ 180
Liability towards contingent consideration (Refer to 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, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 16,311	$ 13,561	$ 12,780
Software Services
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	15,225	12,604	12,003
Products and Platforms
Disclosure Of Revenue Arising From Exchanges Of Goods Or Services [Line Items]
Revenues	$ 1,086	$ 957	$ 777

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 16,311	$ 13,561	$ 12,780
Digital
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	9,303	6,577	5,008
Core
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	7,008	6,984	7,772
Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	5,218	4,399	4,029
Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,379	1,991	1,976
Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,035	1,703	1,687
Operating Segments | Energy, Utilities, resources and Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,942	1,692	1,652
Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,787	1,275	1,285
Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,346	1,155	981
Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,142	927	822
Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	462	419	348
Operating Segments | Digital | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,735	2,100	1,626
Operating Segments | Digital | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,456	1,040	867
Operating Segments | Digital | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,247	874	681
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	1,128	821	631
Operating Segments | Digital | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,103	617	489
Operating Segments | Digital | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	780	562	357
Operating Segments | Digital | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	660	408	260
Operating Segments | Digital | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	194	155	97
Operating Segments | Core | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	2,483	2,299	2,403
Operating Segments | Core | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	923	951	1,109
Operating Segments | Core | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	788	829	1,006
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	814	871	1,021
Operating Segments | Core | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	684	658	796
Operating Segments | Core | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	566	593	624
Operating Segments | Core | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	482	519	562
Operating Segments | Core | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	268	264	251
North America
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	10,066	8,320	7,855
North America | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	3,274	2,636	2,358
North America | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,608	1,313	1,298
North America | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,136	916	1,033
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	996	935	908
North America | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	845	692	722
North America | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,253	1,086	920
North America | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	828	638	537
North America | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	126	104	79
Europe
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	4,039	3,280	3,085
Europe | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	905	865	842
Europe | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	639	562	558
Europe | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	483	390	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	773	605	592
Europe | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	884	535	503
Europe | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	30	22	27
Europe | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	295	272	267
Europe | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	30	29	25
INDIA
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	480	392	333
INDIA | Operating Segments | Financial Services
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	259	212	184
INDIA | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	12	8	7
INDIA | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	42	31	27
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	21	5	2
INDIA | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	9	7	12
INDIA | Operating Segments | Hi Tech
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	55	40	29
INDIA | Operating Segments | Life Science
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	4	2	6
INDIA | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	78	87	66
Rest of the World
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	1,726	1,569	1,507
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	780	686	645
Rest of the World | Operating Segments | Retail
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	120	108	113
Rest of the World | Operating Segments | Communication
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	374	366	356
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	152	147	150
Rest of the World | Operating Segments | Manufacturing
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	49	41	48
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	8	7	5
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	15	15	12
Rest of the World | Operating Segments | Others
Disclosure Of Disaggregated Revenues from Contracts with Customers by Geography, Offerings and Contract Type [Line Items]
Revenues	$ 228	$ 199	$ 178

Revenue from Operations - Addit

Revenue from Operations - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Revenue [Abstract]
Percentage of revenue from fixed price contracts	53.00%	53.00%	53.00%
Revenue recognized from unearned revenue at the beginning of period	$ 476	$ 336	$ 341
Contract assets	$ 543	515	$ 418
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations	Applying the practical expedient as given in IFRS 15, the Group has not disclosed the remaining performance obligation related disclosures for contracts where the revenue recognized corresponds directly with the value to the customer of the entity's performance completed to date, typically those contracts where invoicing is on time & material basis and unit of work based contracts.
Aggregate value of performance obligations	$ 9,797	$ 9,560
Percentage of revenue to be recognized within one year	55.00%
Performance obligations, description	The aggregate value of performance obligations that are completely or partially unsatisfied as of March 31, 2022, other than those meeting the exclusion criteria mentioned above, is $9,797 million. Out of this, the Group expects to recognize revenue of around 55% 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, 2021 is $9,560 million. The contracts can generally be terminated by the customers and typically includes an enforceable termination penalty payable by them. Generally, customers have not terminated contracts without cause.

Unbilled Revenue - Summary of U

Unbilled Revenue - Summary of Unbilled Revenue (Details) - USD ($) $ in Millions		Mar. 31, 2022	Mar. 31, 2021
Revenue [Abstract]
Unbilled financial asset	[1]	$ 838	$ 489
Unbilled non financial asset	[2]	812	622
Unbilled Revenue		$ 1,650	$ 1,111
[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 - Schedule o

Expenses by Nature - Schedule of Expense by Nature (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Expense By Nature [Abstract]
Employee benefit costs	$ 8,585	$ 7,493	$ 7,168
Depreciation and amortization charges	466	441	407
Travelling costs	110	75	382
Cost of technical sub-contractors	1,690	957	945
Cost of software packages for own use	190	165	146
Third party items bought for service delivery to clients	721	406	235
Consultancy and professional charges	253	171	187
Communication costs	82	86	74
Repairs and maintenance	163	190	222
Rates and Taxes	35	35	27
Provision for post-sales client support	10	5
Power and fuel	18	19	32
Commission to non-whole time directors	2	1	1
Branding and marketing expenses	74	48	74
Impairment loss recognized / (reversed) under expected credit loss model	23	25	24
Insurance charges	22	18	13
Contribution towards Corporate Social Responsibility	57	59	54
Short-term leases (Refer to Note 2.8)	8	11	13
Others	47	31	52
Total cost of sales, selling and marketing expenses and administrative expenses	$ 12,556	$ 10,236	$ 10,056

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Gratuity and Pensions
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Service cost	$ 29	$ 28	$ 25
Interest expense	(1)	(1)	(1)
Remeasurements - Actuarial losses / (gains)	8	2	(13)
Fair value of plan assets at the beginning	94
Remeasurements – Returns on plan assets excluding amounts included in interest income	3	2	2
Fair value of plan assets at the end	111	94
Funded status - Prepaid defined benefit plan asset / (Accrued defined benefit plan liability)	(1)	(2)
Accrued defined benefit plan liability	(11)	(17)
Gratuity and Pensions | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Benefit obligations at the beginning	222	185
Service cost	29	28
Interest expense	12	12
Remeasurements - Actuarial losses / (gains)	11	4
Benefits paid	(39)	(14)
Translation differences	(8)	7
Benefit obligations at the end	227	222	185
Gratuity and Pensions | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Fair value of plan assets at the beginning	220	201
Interest Income	13	13
Remeasurements – Returns on plan assets excluding amounts included in interest income	3	2
Contributions	36	10
Benefits paid	(38)	(13)
Translation differences	(8)	7
Fair value of plan assets at the end	226	220	201
Provident Fund
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Service cost	88	57	57
Interest expense	1	2
Remeasurements - Actuarial losses / (gains)	14	(21)	35
Remeasurements – Returns on plan assets excluding amounts included in interest income	2	17	(5)
Accrued defined benefit plan liability	(33)	(20)
Provident Fund | Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Benefit obligations at the beginning	1,133	973
Service cost	88	57
Employee contribution	155	110
Interest expense	69	82
Remeasurements - Actuarial losses / (gains)	16	(4)
Benefits paid	(191)	(121)
Translation differences	(42)	36
Benefit obligations at the end	1,228	1,133	973
Provident Fund | Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Fair value of plan assets at the beginning	1,113	940
Interest Income	68	80
Remeasurements – Returns on plan assets excluding amounts included in interest income	2	17
Contributions	244	162
Benefits paid	(191)	(121)
Translation differences	(41)	35
Fair value of plan assets at the end	$ 1,195	$ 1,113	$ 940

Employee Benefits - Summary o_2

Employee Benefits - Summary of Net Gratuity Cost Recognized in Net Profit in Statement of Comprehensive Income (Details) - Gratuity and Pensions - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Line Items]
Service cost	$ 29	$ 28	$ 25
Net interest on the net defined benefit liability / asset	(1)	(1)	(1)
Net gratuity cost	$ 28	$ 27	$ 24

Employee Benefits - Re-measurem

Employee Benefits - Re-measurements Of Net Defined Benefit Liability - Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Gratuity and Pensions
Re-measurements of the net defined benefit liability / asset
Actuarial (gains) / losses	$ 11	$ 4	$ (11)
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset	(3)	(2)	(2)
Total	8	2	(13)
(Gain) / loss from change in financial assumptions	(6)	2	(8)
(Gain) / loss from change in experience adjustments	17	2	(3)
Provident Fund
Re-measurements of the net defined benefit liability / asset
Actuarial (gains) / losses	16	(4)	30
(Return) / loss on plan assets excluding amounts included in the net interest on the net defined benefit liability / asset	(2)	(17)	5
Total	$ 14	$ (21)	$ 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, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 8,585	$ 7,493	$ 7,168
Gratuity and Pensions
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	28	27	24
Gratuity and Pensions | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	25	24	21
Gratuity and Pensions | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	2	2
Gratuity and Pensions | 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	49	35	34
Defined benefit plans	49	35	34
Superannuation | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	44	31	30
Superannuation | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	3	3	3
Superannuation | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	2	1	1
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	118	90	90
Provident Fund | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	106	80	80
Provident Fund | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	8	7	7
Provident Fund | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	4	3	3
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit plans	138	123	100
Defined benefit plans	64	48	48
Cost	8,585	7,493	7,168
Employee Benefit Cost | Cost Of Sales
Disclosure Of Defined Benefit Plans [Line Items]
Cost	7,714	6,671	6,406
Employee Benefit Cost | Sales And Marketing Expense
Disclosure Of Defined Benefit Plans [Line Items]
Cost	572	548	510
Employee Benefit Cost | Administrative Expenses
Disclosure Of Defined Benefit Plans [Line Items]
Cost	$ 299	$ 274	$ 252

Employee Benefits - Summary o_4

Employee Benefits - Summary of Weighted-Average Assumptions (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Benefit Obligations
Disclosure Of Defined Benefit Plans [Line Items]
Discount rate	6.50%	6.10%
Benefit Obligations | Weighted Average
Disclosure Of Defined Benefit Plans [Line Items]
Weighted average rate of increase in compensation levels	6.00%	6.00%
Gratuity and Pensions
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	6.10%	6.20%	7.10%
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	6.00%	6.00%	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	6.50%	6.10%
Weighted average duration of defined benefit obligation	6 years	6 years
Expected rate of return on plan assets	7.70%	8.00%
Expected guaranteed interest rate	8.10%	8.50%

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Line Items]
Actual return		$ 16	$ 15	$ 16
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 and Pensions
Disclosure Of Defined Benefit Plans [Line Items]
Defined benefit obligation		$ 122	111
Fair value of plan assets		111	94
Net defined benefit obligation		11	17
Amount contributed under benefit plan		28	27	24
Superannuation
Disclosure Of Defined Benefit Plans [Line Items]
Amount contributed under benefit plan		49	35	34
Provident Fund
Disclosure Of Defined Benefit Plans [Line Items]
Net defined benefit obligation		33	20
Amount contributed under benefit plan		118	$ 90	$ 90
Impact of defined benefit obligation from 0.25% increase in expected rate of returns on plan assets		12
Impact of defined benefit obligation from 0.25% decrease in expected rate of returns on plan assets		$ 15
Percentage of increase/decrease in expected rate of returns on plan assets that impact defined benefit obligation by $12 million and $15 million		0.25%
Events After Reporting Period | Gratuity and Pensions
Disclosure Of Defined Benefit Plans [Line Items]
Expected contribution to gratuity trusts	$ 30

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, 2022USD ($)
Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 11
Increase in Compensation Levels | Weighted Average
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Impact from percentage point increase / decrease	$ 10

Employee Benefits - Summary o_6

Employee Benefits - Summary of Maturity Profile of Defined Benefit Obligation (Details) $ in Millions	Mar. 31, 2022USD ($)
Less Than 1 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 35
1-2 Years
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	35
2 - 3 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	37
3 - 4 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	38
4 - 5 Year
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	43
5 - 10 Years
Disclosure Of Defined Benefit Plans [Line Items]
Gross amount of benefit obligation at period end	$ 224

Employee Benefits - Summary o_7

Employee Benefits - Summary of Net Provident Fund Cost Recognized in Net Profit in Statement of Comprehensive Income (Details) - Provident Fund - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Service cost	$ 88	$ 57	$ 57
Net interest on the net defined benefit liability / asset	1	2
Net provident fund cost	$ 89	$ 59	$ 57

Employee Benefits - Summary o_8

Employee Benefits - Summary of Various Categories of Plan Assets (Details) - Provident Fund	Mar. 31, 2022	Mar. 31, 2021
Central and State Government Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	57.00%	54.00%
Public Sector Undertakings and Private Sector Bonds
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	37.00%	40.00%
Others
Disclosure Of Defined Benefit Plans [Line Items]
Asset allocation for plan assets	6.00%	6.00%

Employee Benefits - Employee Be

Employee Benefits - Employee Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefit cost	$ 8,585	$ 7,493	$ 7,168
Employee Benefit Cost
Disclosure Of Defined Benefit Plans [Line Items]
Salaries and bonus	8,383	7,322	7,020
Defined benefit plans	64	48	48
Defined benefit plans	138	123	100
Employee benefit cost	$ 8,585	$ 7,493	$ 7,168

Employee Benefits - Employee _2

Employee Benefits - Employee Benefit Costs (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Defined Benefit Plans [Abstract]
Stock compensation expense	$ 56	$ 45	$ 34

Equity - Additional Information

Equity - Additional Information (Details)

Jun. 25, 2022USD ($)

Apr. 13, 2022₨ / shares

Apr. 13, 2022$ / shares

Apr. 14, 2021INR (₨)₨ / shares

Mar. 12, 2019USD ($)

Mar. 12, 2019INR (₨)₨ / shares

Mar. 31, 2022USD ($)ClassVote$ / sharesshares

Mar. 31, 2022INR (₨)Class₨ / sharesshares

Mar. 31, 2021USD ($)$ / sharesshares

Mar. 31, 2020USD ($)shares

Mar. 31, 2020INR (₨)₨ / sharesshares

Mar. 31, 2022₨ / shares

Mar. 31, 2021₨ / shares

Apr. 01, 2019shares

Disclosure Of Equity [Line Items]

Treasury shares | shares

13,725,712

15,514,732

18,239,356

20,324,982

Par value per share | (per share)

$ 0.16

$ 0.16

₨ 5

₨ 5

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

1

1

Dividends and share buy back period

5 years

5 years

Maximum share value available for buy back

₨ 92,000,000,000

$ 1,184,000,000

₨ 82,600,000,000

Maximum buyback price per share | ₨ / shares

₨ 1,750

₨ 800

Buyback of shares

$ 1,503,000,000

$ 1,070,000,000

Capital redemption reserve

$ 21,000,000

$ 17,000,000

Number of votes per equity share | Vote

1

Dividends paid

$ 1,703,000,000

1,226,000,000

1,359,000,000

Expected dividend outflow

$ 1,703,000,000

$ 1,226,000,000

$ 1,359,000,000

Voting, dividend or liquidation rights description

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

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

Nonadjusting Events After Reporting Period

Disclosure Of Equity [Line Items]

Final dividend proposed | (per share)

₨ 16

$ 0.21

Expected dividend outflow

$ 885,000,000

Buyback Program Completed in September 2021

Disclosure Of Equity [Line Items]

Buyback of shares commencement date

Jun. 25, 2021

Jun. 25, 2021

Buyback of shares actual completion date

Sep. 8, 2021

Sep. 8, 2021

Equity shares repurchased | shares

55,807,337

55,807,337

Average buy back price | ₨ / shares

₨ 1,648.53

Percentage of buyback paid-up equity share capital

1.31%

1.31%

Buyback of shares

$ 1,243,000,000

₨ 92,000,000,000

Capital redemption reserve

$ 4,000,000

Buyback Program completed in August 2019

Disclosure Of Equity [Line Items]

Buyback of shares commencement date

Mar. 20, 2019

Mar. 20, 2019

Mar. 20, 2019

Mar. 20, 2019

Buyback of shares actual completion date

Aug. 26, 2019

Aug. 26, 2019

Aug. 26, 2019

Aug. 26, 2019

Equity shares repurchased | shares

110,519,266

110,519,266

Average buy back price | ₨ / shares

₨ 747.38

Percentage of buyback paid-up equity share capital

2.53%

2.53%

Buyback of shares

$ 1,183,000,000

₨ 82,600,000,000

Capital redemption reserve

$ 8,000,000

Top of Range

Disclosure Of Equity [Line Items]

Percentage of free cash flow as dividend payout

85.00%

85.00%

Equity - Summary of Dividend Pa

Equity - Summary of Dividend Payout (Details)	12 Months Ended
	Mar. 31, 2022₨ / shares	Mar. 31, 2022$ / shares	Mar. 31, 2021₨ / shares	Mar. 31, 2021$ / shares	Mar. 31, 2020₨ / shares	Mar. 31, 2020$ / shares
Dividend per Equity Share
Disclosure Of Equity [Line Items]
Interim dividend | ₨ / shares	₨ 15		₨ 12		₨ 8
Final dividend | ₨ / shares	₨ 15		₨ 9.50		₨ 10.50
Equity A D S
Disclosure Of Equity [Line Items]
Interim dividend | $ / shares		$ 0.20		$ 0.16		$ 0.11
Final dividend | $ / shares		$ 0.20		$ 0.13		$ 0.15

Other income net - Summary of O

Other income net - Summary of Other Income (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Revenue [Abstract]
Interest income on financial assets carried at amortized cost	$ 135	$ 161	$ 181
Interest income on financial assets fair valued through other comprehensive income	86	55	46
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	24	10	26
Gain / (loss) on investments carried at fair value through other comprehensive income		11	6
Interest income on income tax refund		1	37
Exchange gains / (losses) on forward and options contracts	12	75	(66)
Exchange gains / (losses) on translation of other assets and liabilities	24	(47)	139
Others	27	30	26
Other income	$ 308	$ 297	$ 395

Employees' Stock Option Plans_3

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

Feb. 01, 2022shares

Jan. 12, 2022

May 02, 2021shares

Apr. 14, 2021USD ($)

Apr. 14, 2021INR (₨)

Jun. 22, 2019shares

Feb. 20, 2018USD ($)Installment

Feb. 20, 2018INR (₨)Installment

Mar. 31, 2016shares

Mar. 31, 2022USD ($)shares$ / shares

Mar. 31, 2022INR (₨)shares

Mar. 31, 2021USD ($)shares$ / shares

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

Apr. 01, 2019shares

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

4,193,012,929

4,245,146,114

Treasury shares

13,725,712

15,514,732

18,239,356

20,324,982

Total granted

4,491,012

4,491,012

4,372,269

6,601,609

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

$ 12,000

$ 8,000

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

2,000

$ 1,000

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

73,962

Fair value of instruments eligibility for one time equity grants

$ 1,340

₨ 100

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

will vest over three years

Total granted

74,800

74,800

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 year

2015 Stock Incentive Compensation Plan

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

Instruments average vesting period

4 years

Treasury shares

13,725,712

15,514,732

Number of shares earmarked for welfare activities of the employees

200,000

200,000

Weighted average exercise price, Exercised | $ / shares

$ 22.71

$ 14.92

$ 10.49

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]

Vesting period

These RSUs will vest in line with the employment agreement based on achievement of certain performance targets.

These RSUs will vest in line with the employment agreement based on achievement of certain performance targets.

Fair value of instruments annual grant performance based RSU

$ 2,000

₨ 130

Total granted

96,150

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

will vest over three years based on certain performance targets

Total granted

5,547

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. Accordingly, annual time-based grant of 18,340 RSUs was made effective February 1, 2022, for fiscal 2022.

will vest overtime in three equal annual installments upon the completion of each year of service from the respective grant date. Accordingly, annual time-based grant of 18,340 RSUs was made effective February 1, 2022, for fiscal 2022.

Total granted

18,340

Fair value of instruments eligibility annual equity grants

$ 440

₨ 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 vest over four years

will vest over four years

Total granted

9,876

154,630

154,630

2015 Stock Incentive Compensation Plan | Restricted Stock Units and Employee Stock Option Plan

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

Vesting period

will generally vest over a period of 4 years

2015 Stock Incentive Compensation Plan | Top of Range

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

Number of shares authorized

24,038,883

2011 Restricted Stock Units Plan

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

Number of shares outstanding

11,223,576

Incentive Units Cash Settled | Annual Grant of Restricted Stock Units (RSUs)

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

cash settled options outstanding (net of forfeitures)

265,561

387,088

2019 Stock Ownership Program

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

Weighted average exercise price, Exercised | $ / shares

$ 20.89

$ 15.90

Employees' Stock Option Plans_4

Employees' Stock Option Plans (ESOP) - Summary of Stock Option Grant (Details) - shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	4,491,012	4,372,269	6,601,609
2015 Stock Incentive Compensation Plan | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	1,590,423	2,660,611	3,854,176
2015 Stock Incentive Compensation Plan | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	49,960	115,250	656,140
2015 Stock Incentive Compensation Plan | KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	284,543	457,151	506,526
2015 Stock Incentive Compensation Plan | KMPs | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants			180,400
2015 Stock Incentive Compensation Plan | Employees Other Than KMPs | RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	1,305,880	2,203,460	3,347,650
2015 Stock Incentive Compensation Plan | Other Employees | Incentive Units Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	49,960	115,250	475,740
2019 Stock Ownership Program | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	2,850,629	1,596,408	2,091,293
2019 Stock Ownership Program | KMPs | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	146,962	311,808	352,793
2019 Stock Ownership Program | Employees Other Than KMPs | Equity Settled Performance Based RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total grants	2,703,667	1,284,600	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, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	$ 56	$ 45	$ 34
KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	9	10	8
Employees Other Than KMP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	47	35	26
Cash Settled
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Employee stock compensation expense	$ 3	$ 11	$ 1

Employees' Stock Option Plans_6

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled Share Based Payment Transaction (Details)	12 Months Ended
	Mar. 31, 2022shares$ / shares	Mar. 31, 2021shares$ / shares	Mar. 31, 2020shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options, Granted	4,491,012	4,372,269	6,601,609
2015 Plan -RSU
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	8,047,240	8,780,898	9,181,198
Shares arising out of options, Granted	1,590,423	2,660,611	3,854,176
Shares arising out of options, Exercised	2,569,983	3,783,462	2,561,218
Shares arising out of options, Modification to cash settled awards			1,061,820
Shares arising out of options, Forfeited and expired	834,705	482,707	631,438
Shares arising out of options, Ending balance	6,232,975	8,047,240	8,780,898
Shares arising out of options, Exercisable at the end	653,775	151,685	392,185
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 0.06	$ 0.05	$ 0.05
Weighted average exercise price, Granted | $ / shares	0.07	0.07	0.07
Weighted average exercise price, Exercised | $ / shares	0.05	0.05	0.04
Weighted average exercise price, Forfeited and expired | $ / shares	0.06	0.06	0.05
Weighted average exercise price outstanding, Ending balance | $ / shares	0.06	0.06	0.05
Weighted average exercise price, Exercisable at the end | $ / shares	$ 0.06	$ 0.05	$ 0.03
Shares arising out of options, Modification to equity settled awards		871,900
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	2,569,983	3,783,462	2,561,218
2015 Plan-ESOP
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	1,049,456	1,100,330	1,623,176
Shares arising out of options, Exercised	348,612	239,272	104,796
Shares arising out of options, Modification to cash settled awards			351,550
Shares arising out of options, Forfeited and expired		14,628	66,500
Shares arising out of options, Ending balance	700,844	1,049,456	1,100,330
Shares arising out of options, Exercisable at the end	700,844	1,002,130	780,358
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 7.32	$ 7.13	$ 7.46
Weighted average exercise price, Exercised | $ / shares	7.02	7.21	7.26
Weighted average exercise price, Forfeited and expired | $ / shares		7.63	7.43
Weighted average exercise price outstanding, Ending balance | $ / shares	7.35	7.32	7.13
Weighted average exercise price, Exercisable at the end | $ / shares	$ 7.35	$ 7.33	$ 7.17
Shares arising out of options, Modification to equity settled awards		203,026
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	348,612	239,272	104,796
Two Thousand Nineteen Plan R S U
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Shares arising out of options outstanding, Beginning balance	3,050,573	2,091,293
Shares arising out of options, Granted	2,850,629	1,596,408	2,091,293
Shares arising out of options, Exercised	755,557	370,170
Shares arising out of options, Forfeited and expired	186,707	266,958
Shares arising out of options, Ending balance	4,958,938	3,050,573	2,091,293
Shares arising out of options, Exercisable at the end	692,638	233,050
Weighted average exercise price outstanding, Beginning balance | $ / shares	$ 0.07	$ 0.07
Weighted average exercise price, Granted | $ / shares	0.07	0.07	$ 0.07
Weighted average exercise price, Exercised | $ / shares	0.07	0.07
Weighted average exercise price, Forfeited and expired | $ / shares	0.07	0.07
Weighted average exercise price outstanding, Ending balance | $ / shares	0.07	0.07	$ 0.07
Weighted average exercise price, Exercisable at the end | $ / shares	$ 0.07	$ 0.07
Shares issued on exercise of employee stock options (Refer to note 2.17), Shares	755,557	370,170

Employees' Stock Option Plans_7

Employees' Stock Option Plans (ESOP) - Schedule of Equity Settled RSUs and ESOPs Outstanding (Details)	12 Months Ended
	Mar. 31, 2022USD ($)shares$ / shares	Mar. 31, 2021USD ($)shares$ / shares
Bottom of Range | 2019 Stock Compensation Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 6	$ 6
Top of Range | 2019 Stock Compensation Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 8	$ 8
0 - 0.07 (RSU) | 2019 Stock Compensation Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Options outstanding, No. of shares arising out of options | shares	4,958,938	3,050,573
Options outstanding, Weighted average remaining contractual life	1 year 5 months 4 days	1 year 5 months 23 days
Options outstanding, Weighted average exercise price | $ / shares	$ 0.07	$ 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	6,232,975	8,047,240
Options outstanding, Weighted average remaining contractual life	1 year 5 months 19 days	1 year 8 months 1 day
Options outstanding, Weighted average exercise price | $ / shares	$ 0.06	$ 0.06
0 - 0.07 (RSU) | Bottom of Range | 2019 Stock Compensation Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 0	$ 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 Stock Compensation Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	0.07	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	$ 0.07
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	700,844	1,049,456
Options outstanding, Weighted average remaining contractual life	7 months 24 days	1 year 9 months 29 days
Options outstanding, Weighted average exercise price | $ / shares	$ 7.35	$ 7.32
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 | 2015 Stock Incentive Compensation Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price per share	$ 8	$ 8

Employees' Stock Option Plans_8

Employees' Stock Option Plans (ESOP) - Summary of Fair Value estimated on Date of Grant (Details) - Black-Scholes-Merton Model - Restricted Stock Units (RSU) Grant Date	12 Months Ended
	Mar. 31, 2022USD ($)yr$ / shares	Mar. 31, 2021USD ($)yr$ / shares	Mar. 31, 2020USD ($)yr$ / shares
Indian Equity Shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | $ / shares	$ 1,791	$ 1,253	$ 728
Exercise price | $ / shares	$ 5	$ 5	$ 5
Weighted average fair value as on grant date | $	$ 1,548	$ 1,124	$ 607
Indian Equity Shares | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	20.00%	30.00%	22.00%
Expected life of the option (years) | yr	1	1	1
Expected dividends	2.00%	2.00%	2.00%
Risk-free interest rate	4.00%	4.00%	6.00%
Indian Equity Shares | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	35.00%	35.00%	30.00%
Expected life of the option (years) | yr	4	4	4
Expected dividends	3.00%	3.00%	3.00%
Risk-free interest rate	6.00%	5.00%	7.00%
ADS
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted average share price | $ / shares	$ 24.45	$ 18.46	$ 10.52
Exercise price | $ / shares	$ 0.07	$ 0.07	$ 0.07
Weighted average fair value as on grant date | $	$ 20.82	$ 16.19	$ 7.84
ADS | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	25.00%	30.00%	22.00%
Expected life of the option (years) | yr	1	1	1
Expected dividends	2.00%	2.00%	2.00%
Risk-free interest rate	1.00%	0.10%	1.00%
ADS | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	36.00%	36.00%	26.00%
Expected life of the option (years) | yr	4	4	4
Expected dividends	3.00%	3.00%	3.00%
Risk-free interest rate	3.00%	0.30%	3.00%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Income Taxes [Line Items]
Current taxes	$ 1,048	$ 901	$ 814
Deferred taxes	20	72	(57)
Income tax expense	1,068	973	757
Domestic Countries
Income Taxes [Line Items]
Current taxes	785	716	628
Deferred taxes	48	85	(43)
Foreign Countries
Income Taxes [Line Items]
Current taxes	263	185	186
Deferred taxes	$ (28)	$ (13)	$ (14)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) $ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)$ / shares	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)$ / shares	Mar. 31, 2021INR (₨)	Mar. 31, 2020USD ($)$ / shares
Income Taxes [Line Items]
Tax provision (reversals)	$ 36		$ 47		$ 52
Corporate statutory tax rate	34.94%	34.94%	34.94%	34.94%	34.94%
Tax effect due to non-taxable income for Indian tax purposes	$ 395		$ 346		$ 383
Per share effect of tax incentives on both basic and diluted weighted average number of equity shares | $ / shares	$ 0.09		$ 0.08		$ 0.09
Deferred income tax liabilities not recognized amount of temporary differences	$ 1,269		$ 1,323
Deferred income tax assets, not recognized on accumulated losses	592		510
Group | Income Tax Authorities
Income Taxes [Line Items]
Income tax claims not acknowledged as debt	528	₨ 40,010	473	₨ 34,620
Amount paid to statutory authorities	$ 791	₨ 59,960	$ 834	₨ 60,950
UNITED STATES
Income Taxes [Line Items]
Branch profit tax	15.00%	15.00%
Approximate branch net assets	$ 835
Deferred tax liability on branch profit tax, net of tax credits	$ 21
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%

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Profit before income taxes	$ 4,036	$ 3,596	$ 3,095
Enacted tax rates in India	34.94%	34.94%	34.94%
Computed expected tax expense	$ 1,410	$ 1,256	$ 1,083
Tax effect due to non-taxable income for Indian tax purposes	(395)	(346)	(383)
Overseas taxes	132	95	98
Tax provision (reversals)	(36)	(47)	(52)
Effect of differential overseas tax rates	(26)	(17)	(11)
Effect of exempt non-operating income	(7)	(5)	(6)
Effect of unrecognized deferred tax assets	10	1	7
Effect of non-deductible expenses	22	20	17
Impact of change in tax rate	(13)
Others	(29)	16	4
Income tax expense	$ 1,068	$ 973	$ 757

Income Taxes - Summary of Expir

Income Taxes - Summary of Expiration of Unused Tax Losses (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred income tax assets, not recognized on accumulated losses	$ 592	$ 510
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	27	9
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	20	28
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	17	19
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	20	15
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	7	19
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	$ 501	$ 420

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Assets and Income Tax Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Income tax assets	$ 812	$ 795
Current income tax liabilities	(344)	(294)
Net current income tax assets / (liabilities) at the end	$ 468	$ 501	$ 515	$ 748

Income Taxes - Summary Gross Mo

Income Taxes - Summary Gross Movement in Current Income Tax Assets / (Liabilities) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Current Tax Expense Income And Adjustments For Current Tax Of Prior Periods [Abstract]
Net current income tax assets / (liabilities) at the beginning	$ 501	$ 515	$ 748
Translation differences	(18)	17	(51)
Income tax paid	1,020	863	639
Current income tax expense	(1,048)	(901)	(814)
Income tax on other comprehensive income	2	1	(3)
Income tax benefit arising on exercise of stock options	10	6	1
Tax impact on buyback expenses	1		1
Additions through business combination			(6)
Net current income tax assets / (liabilities) at the end	$ 468	$ 501	$ 515

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Income Taxes [Line Items]
Carrying value, beginning balance	$ 30	$ 103	$ 101
Changes through profit and loss	(20)	(72)	57
Changes through OCI	(2)	(1)	1
Translation difference	(1)	3	(13)
Carrying value, ending balance	7	30	103
Addition through business combination		(3)	(44)
Reclassified as Held for Sale			1
Property, plant and equipment [member]
Income Taxes [Line Items]
Carrying value, beginning balance	35	32	38
Changes through profit and loss	(13)	2	(3)
Translation difference	(1)	1	(3)
Carrying value, ending balance	21	35	32
Lease liabilities
Income Taxes [Line Items]
Carrying value, beginning balance	23	18
Changes through profit and loss	2	4	10
Translation difference	(1)	1	(1)
Carrying value, ending balance	24	23	18
Increase Decrease Through Reclassification			8
Reclassified as Held for Sale			1
Accrued compensation to employees
Income Taxes [Line Items]
Carrying value, beginning balance	6	7	4
Changes through profit and loss	2	(1)	3
Translation difference	(1)
Carrying value, ending balance	7	6	7
Trade Receivables
Income Taxes [Line Items]
Carrying value, beginning balance	30	26	26
Changes through profit and loss	(1)	3	3
Translation difference	(1)	1	(3)
Carrying value, ending balance	28	30	26
Compensated absences
Income Taxes [Line Items]
Carrying value, beginning balance	68	57	57
Changes through profit and loss	4	9	5
Translation difference	(2)	2	(5)
Carrying value, ending balance	70	68	57
Post sales client support
Income Taxes [Line Items]
Carrying value, beginning balance	16	15	15
Changes through profit and loss	1	1	1
Translation difference			(1)
Carrying value, ending balance	17	16	15
Derivative Financial Instruments
Income Taxes [Line Items]
Carrying value, beginning balance	(8)	21	(15)
Changes through profit and loss	4	(28)	35
Changes through OCI		(1)	2
Translation difference	1		(1)
Carrying value, ending balance	(3)	(8)	21
Credits related to branch profits
Income Taxes [Line Items]
Carrying value, beginning balance	48	50	49
Changes through profit and loss	42	(1)	1
Translation difference	(1)	(1)
Carrying value, ending balance	89	48	50
Intangibles arising on business combinations
Income Taxes [Line Items]
Carrying value, beginning balance	(50)	(56)	(19)
Changes through profit and loss	8	10	6
Translation difference	1	(1)	2
Carrying value, ending balance	(41)	(50)	(56)
Addition through business combination		(3)	(45)
SEZ reinvestment reserve
Income Taxes [Line Items]
Carrying value, beginning balance	(84)	(11)
Changes through profit and loss	(32)	(72)	(12)
Translation difference	4	(1)	1
Carrying value, ending balance	(112)	(84)	(11)
Branch profit tax
Income Taxes [Line Items]
Carrying value, beginning balance	(68)	(73)	(78)
Changes through profit and loss	(42)	5	4
Translation difference			1
Carrying value, ending balance	(110)	(68)	(73)
Others
Income Taxes [Line Items]
Carrying value, beginning balance	10	14	22
Changes through profit and loss	3	(5)	4
Changes through OCI	(2)		(1)
Translation difference		1	(4)
Carrying value, ending balance	11	10	14
Addition through business combination			1
Increase Decrease Through Reclassification			(8)
Intangible assets
Income Taxes [Line Items]
Carrying value, beginning balance	4	3	2
Changes through profit and loss	2	1
Translation difference			1
Carrying value, ending balance	$ 6	$ 4	$ 3

Income Taxes - Summary of Tax E

Income Taxes - Summary of Tax Effects of Significant Temporary Differences Resulted in Deferred Income Tax Assets and Liability (Details) - USD ($) $ in Millions	Mar. 31, 2022	Mar. 31, 2021
Major Components Of Tax Expense Income [Abstract]
Deferred income tax assets after set off	$ 160	$ 150
Deferred income tax liabilities after set off	$ (153)	$ (120)

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Weighted Average Shares And Adjusted Weighted Average Shares [Abstract]
Basic earnings per equity share - weighted average number of equity shares outstanding (1)	4,209,546,724	4,242,416,665	4,257,754,522
Effect of dilutive common equivalent shares - share options outstanding	8,978,410	8,315,802	7,389,706
Diluted earnings per equity share - weighted average number of equity shares and common equivalent shares outstanding	4,218,525,134	4,250,732,467	4,265,144,228

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Weighted Average Shares And Adjusted Weighted Average Shares [Abstract]
Number of options with anti-dilutive effect	0	0	13,093

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
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 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
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Austria 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 Private Limited (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.
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%	100.00%
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 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	100.00%	99.99%
Infosys (Czech Republic) Limited s.r.o.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys (Czech Republic) Limited s.r.o.
Country	Czech Republic
Holding as of	100.00%	99.99%
Infosys Poland, Sp z.o.o
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Poland, Sp z.o.o
Country	Poland
Holding as of	100.00%	99.99%
Infosys McCamish Systems LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys McCamish Systems LLC
Country	U.S.
Holding as of	100.00%	99.99%
Portland Group Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Portland Group Pty Ltd
Country	Australia
Holding as of	100.00%	99.99%
Infosys BPO Americas LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPO Americas LLC
Country	U.S.
Holding as of	100.00%	99.99%
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%
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. v likvidaci (formerly Infosys Consulting s.r.o.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting s.r.o. v likvidaci (formerly Infosys Consulting s.r.o.)
Country	Czech Republic
Holding as of		100.00%
Infosys Consulting (Shanghai) Co., Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting (Shanghai) Co., Ltd.
Country	China
Holding as of		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
Lodestone Management Consultants Portugal, Unipessoal, Lda.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Lodestone Management Consultants Portugal, Unipessoal, Lda.
Country	Portugal
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
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting (Belgium) NV
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%
Infosys Consulting Pte Limited (Infosys Singapore)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Consulting Pte. Ltd. (Infosys Singapore)
Country	Singapore
Holding as of	100.00%	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
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
HIPUS Co., Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	HIPUS Co., Ltd
Country	Japan
Holding as of	81.00%	81.00%
Infosys Compaz Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Compaz 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%	100.00%
WongDoody Holding Company Inc. (WongDoody)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	WongDoody Holding Company Inc. (WongDoody)
Country	U.S.
Holding as of		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%
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%	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%	75.00%
Stater Duitsland B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Duitsland B.V.
Country	The Netherlands
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%	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%	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%	75.00%
Stater Gmbh
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Gmbh
Country	Germany
Holding as of	75.00%
Stater Deutschland Verwaltungs-GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Deutschland Verwaltungs-GmbH
Country	Germany
Stater Deutschland GmbH & Co. KG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Deutschland GmbH & Co. KG
Country	Germany
Stater Belgium N.V./S.A.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Stater Belgium N.V./S.A.
Country	Belgium
Holding as of	75.00%	75.00%
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%	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%	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%	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%	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%
Infosys Fluido U.K., Ltd. (formerly Simplus U.K, Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Fluido U.K., Ltd. (formerly Simplus U.K, Ltd)
Country	U.K.
Holding as of	100.00%	100.00%
Infosys Fluido Ireland, Ltd. (formerly Simplus Ireland, Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Fluido Ireland, Ltd. (formerly Simplus Ireland, Ltd)
Country	Ireland
Holding as of	100.00%	100.00%
Infosys Limited Bulgaria EOOD
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Limited Bulgaria EOOD
Country	Bulgaria
Holding as of	100.00%	100.00%
Kaleidoscope Animations, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Kaleidoscope Animations, Inc
Country	U.S.
Holding as of	100.00%	100.00%
Kaleidoscope Prototyping LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Kaleidoscope Prototyping LLC
Country	U.S.
Holding as of	100.00%	100.00%
GuideVision s.r.o.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision s.r.o.
Country	Czech Republic
Holding as of	100.00%	100.00%
GuideVision Deutschland GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Deutschland GmbH
Country	Germany
Holding as of	100.00%	100.00%
GuideVision Magyarorszag Kft
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Magyarország Kft
Country	Hungary
Holding as of	100.00%	100.00%
GuideVision Suomi Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Suomi Oy
Country	Finland
Holding as of	100.00%	100.00%
GuideVision Polska SP.Z.O.O
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision Polska SP.Z.O.O
Country	Poland
Holding as of	100.00%	100.00%
Blue Acorn iCi Inc (formerly Beringer Commerce Inc)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Blue Acorn iCi Inc (formerly Beringer Commerce Inc
Country	U.S.
Holding as of	100.00%	100.00%
GuideVision UK Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	GuideVision UK Ltd
Country	U.K.
Holding as of	100.00%	100.00%
Beringer Capital Digital Group Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Beringer Capital Digital Group Inc
Country	U.S.
Holding as of		100.00%
Mediotype LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Mediotype LLC
Country	U.S.
Holding as of		100.00%
Beringer Commerce Holdings LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Beringer Commerce Holdings LLC
Country	U.S.
Holding as of		100.00%
SureSource LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	SureSource LLC
Country	U.S.
Holding as of		100.00%
Blue Acorn LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Blue Acorn LLC
Country	U.S.
Holding as of		100.00%
Simply Commerce LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Simply Commerce LLC
Country	U.S.
Holding as of		100.00%
iCiDIGITAL LLC.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	iCiDIGITAL LLC
Country	U.S.
Holding as of		100.00%
Infosys BPM UK Limited.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys BPM UK Limited
Country	U.K.
Infosys Turkey Bilgi Teknolojikeri Limited Sirketi
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Turkey Bilgi Teknolojikeri Limited Sirketi
Country	Turkey
Holding as of	100.00%
Infosys Automotive and Mobility GmbH & Co. KG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Automotive and Mobility GmbH & Co. KG
Country	Germany
Holding as of	100.00%
Infosys Germany Holding GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Germany Holding GmbH
Country	Germany
Holding as of	100.00%	100.00%
Infosys Green Forum
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Green Forum
Country	India
Holding as of	100.00%
Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.)
Country	Malaysia
Holding as of	100.00%
Infosys Business Solutions LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Business Solutions LLC
Country	Qatar
Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Particulars	Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)
Country	Germany
Holding as of	100.00%

Related Party Transactions - _2

Related Party Transactions - Schedule of Related Party Transactions (Parenthetical) (Details)	Mar. 22, 2022	Mar. 17, 2022	Dec. 14, 2021	Dec. 29, 2020	Oct. 27, 2020	Oct. 09, 2020	Oct. 01, 2020	Jun. 01, 2020	Mar. 31, 2022
Infosys CIS LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Jan. 28, 2021
Brilliant Basics (MENA) DMCC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Jul. 17, 2020
Infosys Fluido U.K., Ltd. (formerly Simplus U.K, Ltd)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary								100.00%
Infosys Limited Bulgaria EOOD
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Sep. 11, 2020
GuideVision s.r.o.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary							100.00%
Kaleidoscope Animations
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary						100.00%
Infosys Consulting Sp Zoo Formerly Lodestone Management Consultants Sp Zoo
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Oct. 21, 2020
Blue Acorn iCi Inc (formerly Beringer Commerce Inc)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary					100.00%
Lodestone Management Consultants Portugal, Unipessoal, Lda.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Nov. 19, 2020
Infosys BPM UK Limited.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Dec. 9, 2020
Simplus North America Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Apr. 27, 2021
Fluido Newco AB
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Dec. 18, 2020
Stater Gmbh
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Aug. 4, 2021
Stater Deutschland Verwaltungs-GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Dec. 18, 2020
Simplus Europe, Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Jul. 20, 2021
Infosys Consulting (Shanghai) Co., Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Sep. 1, 2021
Stater Duitsland B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Dec. 23, 2020
Sqware Peg Digital Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Sep. 2, 2021
Stater Belgium N.V./S.A.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary				28.01%
Infosys Green Forum
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Aug. 31, 2021
Infosys Turkey Bilgi Teknolojikeri Limited Sirketi
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Dec. 30, 2020
Infosys (Malaysia) SDN. BHD. (formerly Global Enterprise International (Malaysia) Sdn. Bhd.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary			100.00%
Kallidus Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Mar. 9, 2021
Infosys Consulting s.r.o. v likvidaci (formerly Infosys Consulting s.r.o.)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Dec. 16, 2021
Infosys Germany Holding GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Mar. 23, 2021
Infosys Canada Public Services Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Liquidation effective date									Nov. 23, 2021
Infosys Automotive and Mobility GmbH & Co. KG
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Mar. 28, 2021
Wong Doody, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Dec. 31, 2021
WongDoody Holding Company Inc. (WongDoody)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Dec. 31, 2021
Beringer Commerce Holdings LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Jan. 1, 2022
Beringer Capital Digital Group Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Jan. 1, 2022
Blue Acorn iCi Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Merger effective date									Jan. 1, 2022
Infosys Business Solutions LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Incorporation effective date									Feb. 20, 2022
Infosys BPM Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary		0.01%
Infosys Germany GmbH (formerly Kristall 247. GmbH (“Kristall”)
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Voting interest in subsidiary	100.00%

Related Party Transactions - _3

Related Party Transactions - Schedule of List of Other Related Parties (Details)	12 Months Ended
	Mar. 31, 2022
Infosys Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys Limited Employees' Provident Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Provident Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys
Infosys BPM Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys BPM Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys BPM
Infosys BPM Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys BPM Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of Infosys BPM
EdgeVerve Systems Limited Employees' Gratuity Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	EdgeVerve Systems Limited Employees’ Gratuity Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of EdgeVerve
EdgeVerve Systems Limited Employees' Superannuation Fund Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	EdgeVerve Systems Limited Employees’ Superannuation Fund Trust
Country	India
Nature of relationship	Post-employment benefit plan of EdgeVerve
Infosys Employees' Welfare Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Employees’ Welfare Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Employee Benefits Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Employee Benefits Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Science Foundation
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Science Foundation
Country	India
Nature of relationship	Controlled Trust
Infosys Expanded Stock Ownership Trust
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Expanded Stock Ownership Trust
Country	India
Nature of relationship	Controlled Trust
Infosys Foundation
Disclosure Of Transactions Between Related Parties [Line Items]
Name of other related parties	Infosys Foundation
Country	India
Nature of relationship	Trust jointly controlled by KMPs

Related Party Transactions - _4

Related Party Transactions - Schedule of Related Party Transactions with Key Management Personnel (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Key Management Personnel Stock Compensation Expense [Abstract]
Salaries and other employee benefits to whole-time directors and executive officers	$ 18	$ 19	$ 17
Commission and other benefits to non-executive / independent directors	2	1	1
Total compensation	$ 20	$ 20	$ 18

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, 2022	Mar. 31, 2021	Mar. 31, 2020
Whole Time Directors And Executive Officers
Disclosure Of Key Management Personnel Stock Compensation Expense [Line Items]
Employee stock compensation expense towards KMP	$ 9	$ 10	$ 8

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segmented Information (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of Operating Segments [Line Items]
Revenues	$ 16,311	$ 13,561	$ 12,780
Identifiable operating expenses	9,281	7,239	6,896
Allocated expenses	2,809	2,556	2,746
Segment profit	4,221	3,766	3,138
Unallocable expenses	466	441	414
Operating profit	3,755	3,325	2,724
Other income, net	308	297	395
Finance cost	27	26	24
Profit before income taxes	4,036	3,596	3,095
Income tax expense	1,068	973	757
Net profit	2,968	2,623	2,338
Depreciation and amortization	466	441	407
Non-cash expenses other than depreciation and amortization			7
Operating Segments | Financial Services
Disclosure of Operating Segments [Line Items]
Revenues	5,218	4,399	4,029
Identifiable operating expenses	2,967	2,378	2,109
Allocated expenses	867	813	893
Segment profit	1,384	1,208	1,027
Operating Segments | Retail
Disclosure of Operating Segments [Line Items]
Revenues	2,379	1,991	1,976
Identifiable operating expenses	1,158	937	984
Allocated expenses	399	363	399
Segment profit	822	691	593
Operating Segments | Communication
Disclosure of Operating Segments [Line Items]
Revenues	2,035	1,703	1,687
Identifiable operating expenses	1,231	991	998
Allocated expenses	353	335	348
Segment profit	451	377	341
Operating Segments | Energy, Utilities, resources and Services
Disclosure of Operating Segments [Line Items]
Revenues	1,942	1,692	1,652
Identifiable operating expenses	1,029	877	860
Allocated expenses	347	335	340
Segment profit	566	480	452
Operating Segments | Manufacturing
Disclosure of Operating Segments [Line Items]
Revenues	1,787	1,275	1,285
Identifiable operating expenses	1,133	674	703
Allocated expenses	332	255	293
Segment profit	322	346	289
Operating Segments | Hi-Tech
Disclosure of Operating Segments [Line Items]
Revenues	1,346	1,155	981
Identifiable operating expenses	798	648	581
Allocated expenses	213	176	175
Segment profit	335	331	225
Operating Segments | Life Sciences
Disclosure of Operating Segments [Line Items]
Revenues	1,142	927	822
Identifiable operating expenses	649	475	452
Allocated expenses	174	161	168
Segment profit	319	291	202
Operating Segments | Others
Disclosure of Operating Segments [Line Items]
Revenues	462	419	348
Identifiable operating expenses	316	259	209
Allocated expenses	124	118	130
Segment profit	$ 22	$ 42	$ 9

Segment Reporting - Additional

Segment Reporting - Additional Information (Details) - Customer	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Information About Major Customers [Abstract]
Number of client individually accounted for more than 10% of revenue	0	0	0