Wipro Limited (WIT) 20-F 22 May 24 2024 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Mar. 31, 2024 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Trading Symbol	WIT
Title of 12(b) Security	American Depositary Shares, eachrepresented by one Equity Share, parvalue ₹2 per share
Security Exchange Name	NYSE
Entity Registrant Name	WIPRO LIMITED
Entity Central Index Key	0001123799
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	5,225,138,246
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Annual Report	true
Entity Address, Country	IN
Document Registration Statement	false
Document Transition Report	false
Document Shell Company Report	false
ICFR Auditor Attestation Flag	true
Document Accounting Standard	International Financial Reporting Standards
Entity File Number	001-16139
Entity Address, Address Line One	Doddakannelli
Entity Address, Address Line Two	Sarjapur Road
Entity Address, City or Town	Bengaluru
Entity Address, Postal Zip Code	560035
Entity Incorporation, State or Country Code	K7
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1180
Auditor Name	Deloitte Haskins & Sells LLP
Auditor Location	Bengaluru, Karnataka, India
Address of Company Contact Person [Member]
Document Information [Line Items]
Entity Address, Country	IN
Entity Address, Address Line One	Doddakannelli
Entity Address, Address Line Two	Sarjapur Road
Entity Address, City or Town	Bengaluru
Entity Address, Postal Zip Code	560035
City Area Code	91-80
Local Phone Number	2844-0011
Contact Personnel Name	Aparna C. Iyer
Contact Personnel Fax Number	2844-0054
Contact Personnel Email Address	iyer.aparna@wipro.com

Consolidated Statement of Finan

Consolidated Statement of Financial Position ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
ASSETS
Goodwill	₨ 316,002	$ 3,792	₨ 307,970
Intangible assets	32,748	393	43,045
Property, plant and equipment	81,608	979	88,659
Right-of-Use assets	17,955	215	18,702
Financial assets
Derivative assets	25		29
Investments	21,629	260	20,720
Trade receivables	4,045	49	863
Other financial assets	5,550	67	6,330
Non-Financial Assets
Investments accounted for using equity method	1,044	13	780
Deferred tax assets	1,817	22	2,100
Non-current tax assets	9,043	109	11,922
Other non-current assets	10,331	124	13,606
Total non-current assets	501,797	6,023	514,726
Inventories	907	11	1,188
Financial assets
Derivative assets	1,333	16	1,844
Investments	311,171	3,734	309,232
Cash and cash equivalents	96,953	1,163	91,880
Trade receivables	115,477	1,387	126,350
Unbilled receivables	58,345	700	60,515
Other financial assets	10,536	126	9,096
Non-Financial Assets
Contract assets	19,854	238	23,001
Current tax assets	6,484	78	5,091
Other current assets	29,602	355	32,899
Total current assets	650,662	7,808	661,096
TOTAL ASSETS	1,152,459	13,831	1,175,822
Share capital	10,450	125	10,976
Share premium	3,291	39	3,689
Retained earnings	630,936	7,571	660,964
Share-based payment reserve	6,384	77	5,632
Special Economic Zone Re-investment reserve	42,129	506	46,803
Other components of equity	56,693	680	53,100
Equity attributable to the equity holders of the Company	749,883	8,998	781,164
Non-controlling interests	1,340	16	589
TOTAL EQUITY	751,223	9,014	781,753
Financial liabilities
Non-current loans and borrowings	62,300	748	61,272
Lease liabilities	13,962	168	15,953
Derivative liabilities	4		179
Other financial liabilities	4,985	60	2,649
Non-Financial Liabilities
Deferred tax liabilities	17,467	210	15,153
Non-current tax liabilities	37,090	445	21,777
Other non-current liabilities	12,970	156	9,333
Provisions	0	0		[1]
Total non-current liabilities	148,778	1,787	126,316
Financial liabilities
Loans, borrowings and bank overdrafts	79,166	950	88,821
Lease liabilities	9,221	111	8,620
Derivative liabilities	558	7	2,825
Trade payables and accrued expenses	88,566	1,062	89,054
Other financial liabilities	2,272	27	4,141
Non-Financial liabilities
Contract liabilities	17,653	212	22,682
Current tax liabilities	21,756	261	18,846
Other current liabilities	31,295	376	30,215
Provisions	1,971	24	2,549
Total current liabilities	252,458	3,030	267,753
TOTAL LIABILITIES	401,236	4,817	394,069
TOTAL EQUITY AND LIABILITIES	₨ 1,152,459	$ 13,831	₨ 1,175,822
[1] ^ Value is less than 1

Consolidated Statement of Incom

Consolidated Statement of Income ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 INR (₨) ₨ / shares shares	Mar. 31, 2022 INR (₨) ₨ / shares shares
Profit or loss [abstract]
Revenues	₨ 897,603	$ 10,770	₨ 904,876	₨ 790,934
Cost of revenues	(631,497)	(7,577)	(645,446)	(555,872)
Gross profit	266,106	3,193	259,430	235,062
Selling and marketing expenses	(69,972)	(840)	(65,157)	(54,935)
General and administrative expenses	(60,375)	(724)	(59,139)	(46,382)
Foreign exchange gains/(losses), net	340	4	4,472	4,355
Other operating income/(loss), net	0	0	0	2,186
Results from operating activities	136,099	1,633	139,606	140,286
Finance expenses	(12,552)	(151)	(10,077)	(5,325)
Finance and other income	23,896	287	18,185	16,257
Share of net profit/ (loss) of associate and joint venture accounted for using the equity method	(233)	(3)	(57)	57
Profit before tax	147,210	1,766	147,657	151,275
Income tax expense	(36,089)	(433)	(33,992)	(28,946)
Profit for the year	111,121	1,333	113,665	122,329
Profit attributable to:
Equity holders of the Company	110,452	1,325	113,500	122,191
Non-controlling interests	669	8	165	138
Profit for the year	₨ 111,121	$ 1,333	₨ 113,665	₨ 122,329
Earnings per equity share: Attributable to equity holders of the Company
Basic | (per share)	₨ 20.89	$ 0.25	₨ 20.73	₨ 22.35
Diluted | (per share)	₨ 20.82	$ 0.25	₨ 20.68	₨ 22.29
Weighted average number of equity shares used in computing earnings per equity share
Basic	5,288,285,555	5,288,285,555	5,477,466,573	5,466,705,840
Diluted	5,305,712,314	5,305,712,314	5,488,991,175	5,482,083,438

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Statement of comprehensive income [abstract]
Profit for the year	₨ 111,121	$ 1,333	₨ 113,665	₨ 122,329
Items that will not be reclassified to profit or loss in subsequent periods
Remeasurements of the defined benefit plans, net	82	1	(50)	399
Net change in fair value of investment in equity instruments measured at fair value through OCI	(473)	(6)	705	8,710
Items that will not be reclassified to profit or loss in subsequent periods	(391)	(5)	655	9,109
Foreign currency translation differences
Foreign currency translation differences	4,219	51	16,590	4,121
Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to statement of income	(198)	(2)	(133)	(158)
Other Items that will be reclassified to profit or loss in subsequent periods
Net change in time value of option contracts designated as cash flow hedges	198	2	(180)	139
Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes	128	2	(212)	(100)
Net change in fair value of forward contracts designated as cash flow hedges, net of taxes	1,655	20	(2,488)	(292)
Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes	1,516	18	(3,137)	(1,219)
Items that will be reclassified to profit or loss in subsequent periods	7,518	91	10,440	2,491
Total other comprehensive income, net of taxes	7,127	86	11,095	11,600
Total comprehensive income for the year	118,248	1,419	124,760	133,929
Total comprehensive income attributable to:
Equity holders of the Company	117,744	1,413	124,543	133,742
Non-controlling interests	504	6	217	187
Total comprehensive income for the year	₨ 118,248	$ 1,419	₨ 124,760	₨ 133,929

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity ₨ in Millions, $ in Millions		INR (₨)		USD ($)	Adjustment on adoption of amendments to IAS 37 INR (₨)	Share capital, fully paid-up [member] INR (₨) shares		Share capital, fully paid-up [member] USD ($) shares	Share premium [member] INR (₨)		Share premium [member] USD ($)	Retained earnings [member] INR (₨)		Retained earnings [member] USD ($)	Retained earnings [member] Adjustment on adoption of amendments to IAS 37 INR (₨)	Share-based payment reserve [member] INR (₨)	Share-based payment reserve [member] USD ($)	Special Economic Zone Re-investment reserve [member] INR (₨)	Special Economic Zone Re-investment reserve [member] USD ($)	Foreign currency translation reserve [member] INR (₨)		Foreign currency translation reserve [member] USD ($)	Cash flow hedging reserves [member] INR (₨)		Cash flow hedging reserves [member] USD ($)	Other reserves [member] INR (₨)		Other reserves [member] USD ($)	Equity attributable to the equity holders of the Company [member] INR (₨)		Equity attributable to the equity holders of the Company [member] USD ($)	Equity attributable to the equity holders of the Company [member] Adjustment on adoption of amendments to IAS 37 INR (₨)	Non- controlling interest [member] INR (₨)	Non- controlling interest [member] USD ($)
Balance at the beginning of the year at Mar. 31, 2021		₨ 554,593				₨ 10,958			₨ 714			₨ 466,692				₨ 3,071		₨ 41,154		₨ 22,936			₨ 1,730			₨ 5,840	[1]		₨ 553,095				₨ 1,498
Beginning balance, shares at Mar. 31, 2021 | shares	[2]					5,479,138,555		5,479,138,555
Comprehensive income for the year
Profit for the year		122,329										122,191																	122,191				138
Other comprehensive income		11,600																		3,914			(253)			7,890	[1]		11,551				49
Total comprehensive income for the year		133,929										122,191								3,914			(253)			7,890	[1]		133,742				187
Issue of equity shares on exercise of options		6				₨ 6			852							(852)													6
Issue of equity shares on exercise of options, shares | shares	[2]					2,931,560		2,931,560
Issue of shares by controlled trust on exercise of options	[2]											1,071				(1,071)
Compensation cost related to employee share-based payment		4,119										9				4,110													4,119
Transferred from/to Special Economic Zone re-investment reserve												(5,907)						5,907
Dividend	[3]	(33,939)										(32,804)																	(32,804)				(1,135)
Others		(35)																															(35)
Other transactions for the year		(29,849)				₨ 6			852			(37,631)				2,187		5,907											(28,679)				(1,170)
Other transactions for the year, shares | shares	[2]					2,931,560		2,931,560
Balance at the end of the year at Mar. 31, 2022		658,673				₨ 10,964			1,566			551,252				5,258		47,061		26,850	[4]		1,477			13,730	[1]		658,158				515
Ending balance, shares at Mar. 31, 2022 | shares	[2],[5]					5,482,070,115		5,482,070,115
Adjustment on adoption of amendments to IAS 37					₨ (51)										₨ (51)																	₨ (51)
Adjusted balance as at April 1, 2022		658,622				₨ 10,964			1,566			551,201				5,258		47,061		26,850	[4]		1,477			13,730	[4]		658,107				515
Adjusted balance as at April 1, 2022, shares | shares	[5]					5,482,070,115		5,482,070,115
Comprehensive income for the year
Profit for the year		113,665										113,500																	113,500				165
Other comprehensive income		11,095																		16,405	[4]		(2,880)			(2,482)	[4]		11,043				52
Total comprehensive income for the year		124,760										113,500								16,405	[4]		(2,880)			(2,482)	[4]		124,543				217
Issue of equity shares on exercise of options		12				₨ 12			2,123							(2,123)													12
Issue of equity shares on exercise of options, shares | shares	[5]					5,847,626		5,847,626
Issue of shares by controlled trust on exercise of options	[5]											1,472				(1,472)
Compensation cost related to employee share-based payment		3,979										10				3,969													3,979
Transferred from/to Special Economic Zone re-investment reserve												258						(258)
Dividend		(5,477)	[6]									(5,477)	[6]																(5,477)	[6]			0
Others		(143)																															(143)
Other transactions for the year		(1,629)				₨ 12			2,123			(3,737)				374		(258)											(1,486)				(143)
Other transactions for the year, shares | shares	[5]					5,847,626		5,847,626
Balance at the end of the year at Mar. 31, 2023		781,753				₨ 10,976			3,689			660,964				5,632		46,803		43,255	[4]		(1,403)	[7]		11,248	[4]		781,164				589
Ending balance, shares at Mar. 31, 2023 | shares	[5],[8]					5,487,917,741		5,487,917,741
Comprehensive income for the year
Profit for the year		111,121		$ 1,333								110,452																	110,452				669
Other comprehensive income		7,127		86																4,006	[9]		1,981	[7]		1,305	[9]		7,292				(165)
Total comprehensive income for the year		118,248		1,419								110,452								4,006	[9]		1,981	[7]		1,305	[9]		117,744				504
Issue of equity shares on exercise of options		13				₨ 13			3,370							(3,370)													13
Issue of equity shares on exercise of options, shares | shares	[8]					6,883,426		6,883,426
Issue of shares by controlled trust on exercise of options	[8]											1,462				(1,462)
Compensation cost related to employee share-based payment		5,591										7				5,584													5,591
Transferred from/to Special Economic Zone re-investment reserve												4,674						(4,674)
Buyback of equity shares, including tax thereon		(144,783)	[10]			₨ (539)	[10]		(3,768)	[10]		(141,015)	[10]													539	[9]		(144,783)	[10]
Buyback of equity shares, including tax thereon, shares | shares	[10]					(269,662,921)		(269,662,921)
Transaction cost related to buyback of equity shares	[10]	(390)										(390)																	(390)
Financial liability on written put options	[11]	(4,238)																								(4,238)	[9]		(4,238)
Non-controlling interests on acquisition of subsidiary	[11]	472																															472
Dividend		(5,540)	[10]									(5,218)	[10]																(5,218)	[10]			(322)
Others		97																															97
Other transactions for the year		(148,778)				₨ (526)			(398)			(140,480)				752		(4,674)								(3,699)	[9]		(149,025)				247
Other transactions for the year, shares | shares	[8]					(262,779,495)		(262,779,495)
Balance at the end of the year at Mar. 31, 2024		₨ 751,223		$ 9,014		₨ 10,450		$ 125	₨ 3,291		$ 39	₨ 630,936		$ 7,571		₨ 6,384	$ 77	₨ 42,129	$ 506	₨ 47,261		$ 567	₨ 578	[7]	$ 7	₨ 8,854	[9]	$ 106	₨ 749,883		$ 8,998		₨ 1,340	$ 16
Ending balance, shares at Mar. 31, 2024 | shares	[8]					5,225,138,246		5,225,138,246
[1] Refer to Note 20 Includes 14,689,729 treasury shares held as at March 31, 2022 by a controlled trust. 4,711,486 shares have been transferred by the controlled trust to eligible employees on exercise of options during the year ended March 31, 2022. Refer to Note 22 Refer to Note 20 (1) Includes 9,895,836 treasury shares held as at March 31, 2023 by a controlled trust. 4,793,893 shares have been transferred by the controlled trust to eligible employees on exercise of options during the year ended March 31, 2023. Refer to Note 22 Refer to Note 19 Includes 5,952,740 treasury shares held as at March 31, 2024 by a controlled trust. 3,943,096 shares have been transferred by the controlled trust to eligible employees on exercise of options during the year ended March 31, 2024. Refer to Note 20 Refer to Note 22 Refer to Note 7

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Shares transferred by the controlled trust to eligible employees on exercise of options	3,943,096	4,793,893	4,711,486
Treasury shares [member]
Number of shares in entity held by entity or by its subsidiaries or associates	5,952,740	9,895,836	14,689,729

Consolidated Statement of Cash

Consolidated Statement of Cash Flows ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 USD ($)		Mar. 31, 2024 INR (₨)		Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Cash flows from operating activities:
Profit for the year	$ 1,333		₨ 111,121		₨ 113,665		₨ 122,329
Adjustments to reconcile profit for the year to net cash generated from operating activities:
Gain on sale of property, plant and equipment, net	(25)		(2,072)	[1]	(89)	[1]	(313)	[1]
Depreciation, amortization and impairment expense	410		34,071		33,402		30,911
Unrealized exchange (gain)/ loss, net and exchange (gain)/ loss on borrowings	8		655		152		(1,021)
Share-based compensation expense	67		5,584		3,969		4,110
Share of net (profit)/loss of associate and joint venture accounted for using equity method	3		233		57		(57)
Income tax expense	433		36,089		33,992		28,946
Finance and other income, net of finance expenses	(136)		(11,344)		(8,108)		(9,447)
(Gain)/loss from sale of business and investment accounted for using the equity method	0		0		6		(2,186)
Change in fair value of contingent consideration	(16)		(1,300)		(1,671)		(301)
Other non-cash items	6		488		0		0
Changes in operating assets and liabilities; net of effects from acquisitions
Trade receivables	102		8,464		(985)		(11,833)
Unbilled receivables and contract assets	71		5,919		1,558		(31,396)
Inventories	3		287		162		(256)
Other assets	106		8,869		1,055		(6,530)
Trade payables, accrued expenses, other liabilities and provisions	(5)		(435)		(9,824)		9,695
Contract liabilities	(61)		(5,053)		(6,522)		3,832
Cash generated from operating activities before taxes	2,299		191,576		160,819		136,483
Income taxes paid, net	(185)		(15,360)		(30,218)		(25,686)
Net cash generated from operating activities	2,114		176,216		130,601		110,797
Cash flows from investing activities:
Payment for purchase of property, plant and equipment	(126)		(10,510)		(14,834)		(20,153)
Proceeds from disposal of property, plant and equipment	48		4,022		546		736
Payment for purchase of investments	(11,700)		(975,069)		(806,632)		(1,015,486)
Proceeds from sale of investments	11,742		978,598		740,885		953,735
Proceeds from/(payment into) restricted interim dividend account	0		0		27,410		(27,410)
Payment for business acquisitions including deposits and escrow, net of cash acquired	(63)		(5,291)		(45,566)		(129,846)
Payment for investment in joint venture	(6)		(484)		0		0
Proceeds from sale of business, net of cash	0		0		11		0
Proceeds from sale of investment accounted for using the equity method	0		0		0		1,652
Proceeds from security deposit for property, plant and equipment	4		300		0		0
Interest received	241		20,111		14,112		12,275
Dividend received		[2]	3		3		2
Net cash generated from/(used in) investing activities	140		11,680		(84,065)		(224,495)
Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment		[2]	13		12		6
Repayment of loans and borrowings	(1,566)		(130,557)		(168,910)		(191,810)
Proceeds from loans and borrowings	1,446		120,500		161,034		260,120
Payment of lease liabilities	(121)		(10,060)		(9,711)		(9,730)
Payment for buyback of equity shares, including tax and transaction cost	(1,742)		(145,173)		0		0
Payment for contingent consideration	(16)		(1,294)		(1,784)		(309)
Interest and finance expenses paid	(125)		(10,456)		(8,708)		(5,089)
Payment of dividend	(63)		(5,218)		(32,814)		(5,467)
Payment of dividend to Non-controlling interests holders	(4)		(322)		0		(1,135)
Net cash generated from/(used in) financing activities	(2,191)		(182,567)		(60,881)		46,586
Net increase/ (decrease) in cash and cash equivalents during the year	64		5,329		(14,345)		(67,112)
Effect of exchange rate changes on cash and cash equivalents	(3)		(239)		2,373		1,282
Cash and cash equivalents at the beginning of the year	1,102		91,861		103,833		169,663
Cash and cash equivalents at the end of the year (Refer to Note 11)	$ 1,163		₨ 96,951		₨ 91,861		₨ 103,833
[1] (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Miscellaneous expenses and is presented separately for the year ended March 31, 2024. Previous period figures have been reclassified accordingly. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ ( 2,357 ). Value is less than 1

Insider Trading Policies and Pr

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

The Company overview

The Company overview	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
The Company overview	1. The Company overview Wipro Limited (“ Wipro ” or the “ Parent Company ”), together with its subsidiaries and controlled trusts (collectively, “ we ”, “ us ”, “ our ”, “ the Company ” or the “ Group ”) is a global information technology (“ IT ”), consulting and business process services (“ BPS ”) company. Wipro is a public limited company incorporated and domiciled in India. The address of its registered office is Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru – 560 035, Karnataka, India. The Company has its primary listing with BSE Ltd. and National Stock Exchange of India Limited. The Company’s American Depository Shares (“ ADS ”) representing equity shares are also listed on the New York Stock Exchange. The Company’s Board of Directors authorized these consolidated financial statements for issue on May 22, 2024.

Basis of preparation of consoli

Basis of preparation of consolidated financial statements	12 Months Ended
	Mar. 31, 2024
Foreign exchange rates [abstract]
Basis of preparation of consolidated financial statements	2. Basis of preparation of consolidated financial statements (i) Statement of compliance and basis of preparation The consolidated financial statements have been prepared in compliance with International Financial Reporting Standards and its interpretations (“ IFRS ”), as issued by the International Accounting Standards Board (“ IASB ”). All accounting policies have been applied consistently to all periods presented in these consolidated financial statements, except for new accounting standards adopted by the Company. The consolidated financial statements correspond to the classification provisions contained in IAS 1 (revised), “ Presentation of Financial Statements” . For clarity, various items are aggregated in the consolidated statement of income, consolidated statement of comprehensive income and consolidated statement of financial position. These items are disaggregated separately in the notes to the consolidated financial statements, where applicable. All amounts included in the consolidated financial statements are reported in millions of Indian rupees (₹ in millions) except share and per share data, unless otherwise stated. Due to rounding off, the numbers presented throughout the document may not add up precisely to the totals and percentages may not precisely reflect the absolute figures. Previous year figures have been regrouped/rearranged, wherever necessary. (ii) Basis of measurement The consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items which have been measured at fair value as required by relevant IFRS: a. Derivative financial instruments; b. Financial instruments classified as fair value through other comprehensive income or fair value through profit or loss; c. The defined benefit liability/(asset) is recognized as the present value of defined benefit obligation less fair value of plan assets; and d. Contingent consideration and liability on written put options. (iii) Convenience translation (unaudited) The accompanying consolidated financial statements have been prepared and reported in Indian rupees, the functional currency of the Parent Company. Solely for the convenience of the readers, the consolidated financial statements as at and for the year ended March 31, 2024, have been translated into United States dollars at the certified foreign exchange rate of $1 = ₹ 83.34 as published by Federal Reserve Board of Governors on March 31, 2024. No representation is made that the Indian rupee amounts have been, could have been or could be converted into United States dollars at such a rate or any other rate. Due to rounding off, the translated numbers presented throughout the document may not add up precisely to the totals. (iv) Use of estimates and judgment The preparation of the consolidated financial statements in conformity with IFRS requires the management to make judgments, accounting estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Accounting estimates are monetary amounts in the consolidated financial statements that are subject to measurement uncertainty. An accounting policy may require items in consolidated financial statements to be measured at monetary amounts that cannot be observed directly and must instead be estimated. In such a case, management develops an accounting estimate to achieve the objective set out by the accounting policy. Developing accounting estimates involves the use of judgments or assumptions based on the latest available and reliable information. Actual results may differ from those accounting estimates. Accounting estimates and underlying assumptions are reviewed on an ongoing basis. Changes to accounting estimates are recognized in the period in which the estimates are changed and in any future periods affected. In particular, information about material areas of estimation, uncertainty and critical judgments in applying accounting policies that have the material effect on the amounts recognized in the consolidated financial statements are included in the following notes: a) Revenue recognition : The Company applies judgment to determine whether each product or service promised to a customer is capable of being distinct, and is distinct in the context of the contract, if not, the promised product or service is combined and accounted as a single performance obligation. The Company allocates the Transaction Price (as defined below in Note 3(xiv)) to separately identifiable performance obligation deliverables based on their relative stand-alone selling price. In cases where the Company is unable to determine the stand-alone selling price, the Company uses expected cost-plus margin approach in estimating the stand-alone selling price. The Company uses the percentage of completion method using the input (cost expended) method to measure progress towards completion in respect of fixed-price contracts. Percentage of completion method accounting relies on estimates of total expected contract revenue and costs. This method is followed when reasonably dependable estimates of the revenues and costs applicable to various elements of the contract can be made. Key factors that are reviewed in estimating the future costs to complete include estimates of future labor costs and productivity efficiencies. Because the financial reporting of these contracts depends on estimates that are assessed continually during the term of these contracts, revenue recognized, profit and timing of revenue for remaining performance obligations are subject to revisions as the contract progresses to completion. When estimates indicate that a loss will be incurred, the loss is provided for in the period in which the loss becomes probable. Volume discounts are recorded as a reduction of revenue. When the amount of discount varies with the levels of revenue, volume discount is recorded based on estimate of future revenue from the customer. b) Impairment testing : Goodwill recognized on business combination is tested for impairment at least annually and when events occur or changes in circumstances indicate that the recoverable amount of goodwill or a cash generating unit to which goodwill pertains, is less than the carrying value. The Company assesses acquired intangible assets with finite useful life for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The recoverable amount of an asset or a cash generating unit is higher of value-in-use and fair value less cost of disposal. The calculation of value in use of an asset or a cash generating unit involves use of significant estimates and assumptions which include turnover, growth rates and net margins used to calculate projected future cash flows, risk-adjusted discount rate, future economic and market conditions. c) Income taxes : The major tax jurisdictions for the Company are India and the United States of America. Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods. Deferred tax is recorded on temporary differences between the tax bases of assets and liabilities and their carrying amounts, at the rates that have been enacted or substantively enacted at the reporting date. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable profits during the periods in which those temporary differences and tax loss carry-forwards become deductible. The Company considers expected reversal of deferred tax liabilities and projected future taxable income in making this assessment. The amount of deferred tax assets considered realizable, however, could reduce in the near term if estimates of future taxable income during the carry-forward period are reduced. d) Business combinations : In accounting for business combinations, judgment is required to assess whether an identifiable intangible asset is to be recorded separately from goodwill. Additionally, estimating the acquisition date fair value of the identifiable assets acquired (including useful life estimates), liabilities assumed, and contingent consideration assumed involves management judgment. 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. Changes in these judgments, estimates, and assumptions can materially affect the results of operations. e) Defined benefit plans and compensated absences : The cost of the defined benefit plans, compensated absences and the present value of the defined benefit obligations are based on actuarial valuation using the projected unit credit method. An actuarial valuation involves making various assumptions that may differ from actual developments in the future. These include the determination of the discount rate, future salary increases and mortality rates. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date. f) Expected credit losses on financial assets: The impairment provisions of financial assets are based on assumptions about risk of default and expected timing of collection. The Company uses judgment in making these assumptions and selecting the inputs to the expected credit loss calculation based on the Company’s history of collections, customer’s creditworthiness, existing market conditions as well as forward looking estimates at the end of each reporting period. g) Useful lives of property, plant and equipment : The Company depreciates property, plant and equipment on a straight-line basis over estimated useful lives of the assets. The charge in respect of periodic depreciation is derived based on an estimate of an asset’s expected useful life and the expected residual value at the end of its life. 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. The estimated useful life is reviewed at least annually. h) Useful lives of intangible assets : The Company amortizes intangible assets on a straight-line basis over estimated useful lives of the assets. The useful life is estimated 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 assets. The estimated useful life is reviewed at least annually. i) Provisions and contingent liabilities: The Company estimates the provisions that have present obligations as a result of past events and it is probable that outflow of resources will be required to settle the obligations. These provisions are reviewed at the end of each reporting date and are adjusted to reflect the current best estimates. The Company uses significant judgment to disclose contingent liabilities. Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount cannot be made. Contingent assets are neither recognized nor disclosed in the financial statements.

Material accounting policy info

Material accounting policy information	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Material accounting policy information	3. Material accounting policy information (i) Basis of consolidation Subsidiaries and controlled trusts The Company determines the basis of control in line with the requirements of IFRS 10, Consolidated Financial Statements . Subsidiaries and controlled trusts are entities controlled by the Group. The Group controls an entity when the parent has power over the entity, it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries and controlled trusts are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and all intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. Non-controlling interests Non-controlling interests in the net assets (excluding goodwill) of consolidated subsidiaries are identified separately from the Company’s equity. The interest of non-controlling shareholders may be initially measured either at fair value or at the non-controlling interest’s proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition to 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 interest’s share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if it results in the non-controlling interests having a deficit balance. Liability for written put options to non-controlling interests At initial recognition, the liability for put options issued to non-controlling interests, to be settled in cash by the Company, which do not grant present access to ownership interest to the Company is recognized as financial liability at present value of the redemption amount with a corresponding debit in other reserves within equity. Investments accounted for using the equity method Investments accounted for using the equity method are entities in respect of which, the Company has significant influence, but not control, over the financial and operating policies. Generally, a company has a significant influence if it holds between 20 and 50 percent of the voting power of another entity. Investments in such entities are accounted for using the equity method and are initially recognized at cost. The carrying amount of investment is increased/ decreased to recognize investors share of profit or loss of the investee after the acquisition date. (ii) Functional and presentation currency Items included in the financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which these entities operate (i.e. the “functional currency”). These consolidated financial statements are presented in Indian rupees, which is the functional currency of the Parent Company. (iii) Foreign currency transactions and translation a) Transactions and balances Transactions in foreign currency are translated into the respective functional currencies using the exchange rates prevailing at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from translation at the exchange rates prevailing at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net, within results of operating activities except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Net loss relating to translation or settlement of borrowings denominated in foreign currency are reported within finance expense. Net gain relating to translation or settlement of borrowings denominated in foreign currency are reported within finance and other income. Non-monetary assets and liabilities denominated in foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. Translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments measured at fair value through other comprehensive income are included in other comprehensive income, net of taxes. b) Foreign operations For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations that have a functional currency other than Indian rupees are translated into Indian rupees using exchange rates prevailing at the reporting date. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and held in foreign currency translation reserve (" FCTR" ), a component of equity, except to the extent that the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of, the relevant amount recognized in FCTR is transferred to the consolidated statement of income as part of the profit or loss on disposal. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the exchange rate prevailing at the reporting date. c) Others Foreign currency differences arising on the translation or settlement of a financial liability designated as a hedge of a net investment in a foreign operation are recognized in other comprehensive income and presented within equity in the FCTR to the extent the hedge is effective. To the extent the hedge is ineffective, such differences are recognized in the consolidated statement of income. When the hedged part of a net investment is disposed of, the relevant amount recognized in FCTR is transferred to the consolidated statement of income as part of the profit or loss on disposal. Foreign currency differences arising from translation of intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of net investment in foreign operation and are recognized in FCTR. (iv) Financial instruments A) Non-derivative financial instruments: Non-derivative financial instruments consist of: • financial assets which include cash and cash equivalents, trade receivables, unbilled receivables, finance lease receivables, employee and other advances, investments in equity and debt securities and eligible current and non-current assets. • financial liabilities which include long and short-term loans and borrowings, bank overdrafts, trade payables and accrued expenses, lease liabilities and eligible current and non-current liabilities. Non-derivative financial instruments other than trade receivables and unbilled receivables are recognized initially at fair value. Trade receivables and unbilled receivables that do not contain a significant financing component are measured at the Transaction Price. Subsequent to initial recognition, non-derivative financial instruments are measured as described below: a. Cash and cash equivalents The Company’s cash and cash equivalents consist of cash on hand and in banks and demand deposits with banks, which can be withdrawn at any time, without prior notice or penalty on the principal. For the purposes of the consolidated statement of cash flows, cash and cash equivalents include cash on hand, in banks and demand deposits with banks, net of outstanding bank overdrafts that are repayable on demand and are considered part of the Company’s cash management system. In the consolidated statement of financial position, bank overdrafts are presented under loans and borrowings within current financial liabilities. b. Investments Financial instruments measured at amortized cost: Debt instruments that meet the following criteria are measured at amortized cost (except for debt instruments that are designated at fair value through Profit or Loss on initial recognition): • the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and • the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Financial instruments measured at fair value through other comprehensive income (" FVTOCI "): Debt instruments that meet the following criteria are measured at FVTOCI (except for debt instruments that are designated at fair value through Profit or Loss on initial recognition): • the asset is held within a business model whose objective is achieved both by collecting contractual cash flows and selling the financial asset; and • the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Interest income is recognized in the consolidated statement of income for FVTOCI debt instruments. Other changes in fair value of FVTOCI financial assets are recognized in other comprehensive income. When the investment is disposed of, the cumulative gain or loss previously accumulated in reserves is transferred to the consolidated statement of income. Financial instruments measured at fair value through profit or loss (" FVTPL "): Instruments that do not meet the amortized cost or FVTOCI criteria are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any gains or losses arising on re-measurement recognized in the consolidated statement of income. The gain or loss on disposal is recognized in the consolidated statement of income. Interest income is recognized in the consolidated statement of income for FVTPL debt instruments. Dividends on financial assets at FVTPL is recognized when the Company's right to receive dividends is established. Investments in equity instruments: The Company carries certain equity instruments which are not held for trading. At initial recognition, the Company may make an irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument in other comprehensive income (FVTOCI) or through statement of income (FVTPL). For investments designated to be classified as FVTOCI, movements in fair value of investments are recognized in other comprehensive income and the gain or loss is not transferred to consolidated statement of income on disposal of investments. For investments designated to be classified as FVTPL, both movements in fair value of investments and gain or loss on disposal of investments are recognized in the consolidated statement of income. Dividends from these investments are recognized in the consolidated statement of income when the Company’s right to receive dividends is established. c. Other financial assets: Other financial assets are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. These comprise trade receivables, unbilled receivables, finance lease receivables, employee and other advances and eligible current and non-current assets. They are presented as current assets, except for those expected to be realized later than twelve months after the reporting date which are presented as non-current assets. All financial assets are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses. However, trade receivables and unbilled receivables that do not contain a significant financing component are measured at the Transaction Price. d. Trade payables, accrued expenses, and other liabilities Trade payables, accrued expenses, and other liabilities are initially recognized at transaction price, and subsequently carried at amortized cost using the effective interest method. For these financial instruments, the carrying amounts approximate fair value due to the short-term maturity of these instruments. Contingent consideration recognized in a business combination is initially recognized at fair value and subsequently measured at fair value through profit or loss. B) Derivative financial instruments The Company is exposed to foreign currency fluctuations on foreign currency assets, liabilities, net investment in foreign operations and forecasted cash flows denominated in foreign currency. The Company limits the effect of foreign exchange rate fluctuations by following established risk management policies including the use of derivatives. The Company enters into derivative financial instruments where the counterparty is primarily a bank. Derivative financial instruments are recognized and measured at fair value. Attributable transaction costs are recognized in the consolidated statement of income as cost. Subsequent to initial recognition, derivative financial instruments are measured as described below: a. Cash flow hedges Changes in the fair value of the derivative hedging instruments designated as a cash flow hedge are recognized in other comprehensive income and held in cash flow hedging reserve, net of taxes, a component of equity, to the extent that the hedge is effective. To the extent that the hedge is ineffective, changes in fair value are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net, within results from operating activities. 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 consolidated statement of income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, such cumulative balance is immediately recognized in the consolidated statement of income. b. Hedges of net investment in foreign operations The Company designates derivative financial instruments as hedges of net investments in foreign operations. The Company also designates foreign currency denominated borrowing as a hedge of net investment in foreign operations. Changes in the fair value of the derivative hedging instruments and gains/(losses) on translation or settlement of foreign currency denominated borrowings designated as a hedge of net investment in foreign operations are recognized in other comprehensive income and presented within equity in the FCTR to the extent that the hedge is effective. To the extent that the hedge is ineffective, changes in fair value are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net within results from operating activities. c. Others Changes in fair value of foreign currency derivative instruments neither designated as cash flow hedges nor hedges of net investment in foreign operations are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net within results from operating activities. Changes in fair value and gains/(losses), net, on settlement of foreign currency derivative instruments relating to borrowings, which have not been designated as hedges are recorded in finance expenses. C) Derecognition of financial instruments The Company 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. If the Company retains substantially all the risks and rewards of a transferred financial asset, the Company continues to recognize the financial asset and recognizes a borrowing for the proceeds received. A financial liability (or a part of a financial liability) is derecognized from the Company’s statement of financial position when the obligation specified in the contract is discharged or cancelled or expires. (v) Equity and share capital a) Share capital and Share premium The authorized share capital of the Company as at March 31, 2024 is ₹ 25,274 divided into 12,504,500,000 equity shares of ₹ 2 each, 25,000,000 preference shares of ₹ 10 each and 150,000 10% optionally convertible cumulative preference shares of ₹ 100 each. Par value of the equity shares is recorded as share capital and the amount received in excess of par value is classified as share premium. Every holder of the equity shares, as reflected in the records of the Company, as at the date of the shareholder meeting shall have one vote in respect of each share held for all matters submitted to vote in the shareholder meeting. b) Shares held by controlled trust (Treasury shares) The Company’s equity shares held by the controlled trust, which is consolidated as part of the Group are classified as Treasury shares. Treasury shares are recorded at acquisition cost. Reconciliation of the number of treasury shares held by controlled trust is as follows: As at March 31, 2022 2023 2024 No. of shares No. of shares No. of shares Opening number of equity shares 19,401,215 14,689,729 9,895,836 Less: Transferred to eligible employees on exercise of options ( 4,711,486 ) ( 4,793,893 ) ( 3,943,096 ) Closing number of equity shares 14,689,729 9,895,836 5,952,740 c) Retained earnings Retained earnings comprises of the Company’s undistributed earnings after taxes. This includes Capital reserve as at March 31, 2022, 2023 and 2024 amounting to ₹ 1,139 , ₹ 1,139 and ₹ 1,139 respectively, which is not freely available for distribution. d) Special Economic Zone re-investment reserve The Special Economic Zone re-investment reserve has been created out of profit of eligible SEZ units as per provisions of section 10AA(1)(ii) of the Income–tax Act, 1961 for acquiring new plant and machinery. The said reserve should be utilized by the Company for acquiring plant and machinery as per the terms of Section 10AA(2) of the Income-tax Act, 1961. This reserve is not freely available for distribution. e) Share-based payment reserve The share-based payment reserve is used to record the value of equity-settled share-based payment transactions with employees. The amounts recorded in share-based payment reserve are transferred to share premium upon exercise of stock options and restricted stock unit options by employees. f) Foreign currency translation reserve The exchange differences arising from the translation of financial statements of foreign subsidiaries, differences arising from translation of long-term inter-company receivables or payables relating to foreign operations, settlement of which is neither planned nor likely in the foreseeable future, changes in fair value of the derivative hedging instruments and gains/losses on translation or settlement of foreign currency denominated borrowings designated as hedge of net investment in foreign operations are recognized in other comprehensive income, net of taxes and presented within equity in the FCTR. g) Cash flow hedging reserve Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized in other comprehensive income, net of taxes and presented within equity as cash flow hedging reserve. h) Other reserves Changes in the fair value of financial instruments measured at fair value through other comprehensive income and actuarial gains and losses on remeasurements of the defined benefit plans are recognized in other comprehensive income, net of taxes and presented within equity in other reserves. Other reserves also include Capital redemption reserve, which is not freely available for distribution. As per the Companies Act, 2013, Capital redemption reserve is created when a company purchases its own shares out of free reserves or share premium. A sum equal to the nominal value of the shares so purchased is transferred to capital redemption reserve. The reserve can be utilized in accordance with the provisions of section 69 of the Companies Act, 2013. As at March 31, 2022, 2023 and 2024, Capital redemption reserve amounting to ₹ 1,122 , ₹ 1,122 and ₹ 1,661 respectively is not freely available for distribution. i) Dividend A final dividend on common stock is recorded as a liability on the date of approval by the shareholders. An interim dividend is recorded as a liability on the date of declaration by the board of directors. j) Buyback of equity shares The buyback of equity shares, including tax thereon and related transaction costs are recorded as a reduction of share premium and retained earnings. Further, capital redemption reserve is created as an apportionment from retained earnings. k) Bonus issue For the purpose of bonus issue, the amount is transferred from capital redemption reserves, share premium and retained earnings to the share capital. (vi) Property, plant and equipment a) Recognition, measurement and de-recognition Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditures directly attributable to the acquisition of the asset. General and specific borrowing costs directly attributable to the construction of a qualifying asset are capitalized as part of the cost till all the activities necessary to prepare the qualifying asset for its intended use or sale are substantially completed. The cost and related accumulated depreciation are derecognized upon sale or disposition of the asset and the resultant gains or losses are recognized in the consolidated statement of income. Capital work-in-progress are measured at cost less accumulated impairment losses, if any. b) Depreciation The Company depreciates property, plant and equipment over the estimated useful life on a straight-line basis from the date the assets are available for use. Leasehold improvements are amortized over the shorter of estimated useful life of the asset or the related lease term. Term licenses are amortized over their respective contract term. Freehold land is not depreciated. The estimated useful life of assets is reviewed and where appropriate are adjusted, annually. The estimated useful lives of assets are as follows: Category Useful life Buildings 28 to 40 years Plant and equipment 5 to 21 years Computer equipment and software 2 to 7 years Furniture, fixtures and equipment 3 to 10 years Vehicles 4 to 5 years When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Subsequent expenditure relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Company and the cost of the item can be measured reliably. Deposits and advances paid towards the acquisition of property, plant and equipment outstanding as at each reporting date and the cost of property, plant and equipment not available for use before such date are disclosed under capital work-in-progress. (vii) Business combinations, Goodwill, and Intangible assets a) Business combinations Business combinations are accounted for using the purchase (acquisition) method. The cost of an acquisition is measured as the fair value of the assets transferred, liabilities incurred or assumed, and equity instruments issued at the date of exchange by the Company. Identifiable assets acquired, and liabilities and contingent liabilities assumed in a business combination are measured initially at fair value at the date of acquisition. Transaction costs incurred in connection with a business acquisition are expensed as incurred. The cost of an acquisition also includes the fair value of any contingent consideration measured as at the date of acquisition. Any subsequent changes to the fair value of contingent consideration classified as liabilities, other than measurement period adjustments, are recognized in the consolidated statement of income. b) Goodwill The excess of the cost of an acquisition over the Company’s share in the fair value of the acquiree’s identifiable assets and liabilities is recognized as goodwill. If the excess is negative, a bargain purchase gain is recognized immediately in the consolidated statement of income. Goodwill is measured at cost less accumulated impairment (if any). Goodwill associated with disposal of an operation that is part of cash-generating unit is measured based on the relative values of the operation disposed of and the portion of the cash-generating unit retained, unless some other method better reflects the goodwill associated with the operation disposed of. c) Intangible assets Intangible assets acquired separately are measured at cost of acquisition. Intangible assets acquired in a business combination are measured at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortization and impairment losses, if any. The amortization of an intangible asset with a finite useful life reflects the manner in which the economic benefit is expected to be generated and is included in selling and marketing expenses in the consolidated statement of income. The estimated useful life of amortizable intangibles is reviewed and where appropriate is adjusted, annually. The estimated useful lives of the amortizable intangible assets are as follows: Category Useful life Customer-related intangibles 1 to 10 years Marketing-related intangibles 2.5 to 10 years Customer-related intangibles includes customer contracts and customer relationships acquired as a part of Business combinations. Marketing-related intangibles includes vendor relationships and brand acquired as a part of Business combinations. (viii) Leases The Company evaluates each contract or arrangement, whether it qualifies as lease as defined under IFRS 16. The Company as a lessee The Company enters into an arrangement for lease of land, buildings, plant and equipment including computer equipment and vehicles. Such arrangements are generally for a fixed period but may have extension or termination options. The Company assesses, whether the contract is, or contains, a lease, at its inception. A contract is, or contains, a lease if the contract conveys the right to – (a) control use of an identified asset, (b) obtain substantially all the economic benefits from use of the identified asset, and (c) direct the use of the identified asset. The Company determines the lease term as the non-cancellable period of a lease, together with periods covered by an option to extend the lease, where the Company is reasonably certain to exercise that option. The Company 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. At the commencement of the lease, the Company recognizes a Right of Use (“ RoU ”) asset at cost and corresponding lease liability, except for leases with term of less than twelve months (short-term leases) and low-value assets. For these short-term and low-value leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the lease term. The cost of the RoU assets comprises the amount of the initial measurement of the lease liability, any lease payments made at or before the inception date of the lease plus any initial direct costs, less any lease incentives received. Subsequently, the RoU assets are measured at cost less any accumulated depreciation and accumulated impairment losses, if any. The RoU assets are depreciated using the straight-line method from the commencement date over the shorter of lease term or useful life of RoU assets. The estimated useful lives of RoU assets are determined on the same basis as those of property, plant and equipment. The Company applies IAS 36 to determine whether a RoU asset is impaired and accounts for any identified impairment loss as described in the impairment of non-financial assets below. For lease liabilities at the commencement of the lease, the Company measures the lease liability at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease, if that rate is readily determined, if that rate is not readily determined, the lease payments are discounted using the incremental borrowing rate that the Company would have to pay to borrow funds, including the consideration of factors such as the nature of the asset and location, collateral, market terms and conditions, as applicable in a similar economic environment. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. The lease liability is subsequently remeasured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any lease modifications. The Company recognizes the amount of the re-measurement of lease liability due to modification as an adjustment to the RoU asset or in consolidated statement of income, depending upon the nature of modification. Where the carrying amount of the RoU asset is reduced to zero and there is a further reduction in the measurement of the lease liability, the Company recognizes any remaining amount of the re-measurement in the consolidated statement of income. Payment of lease liabilities are classified as cash used in financing activities in the consolidated statement of cash flows. The Company as a lessor Leases under which the Company is a lessor are classified as a finance or operating lease. Lease contracts where all the risks and rewards are substantially transferred to the lessee are classified as a finance lease. All other leases are classified as operating lease. For leases under which the Company is an intermediate lessor, the Company accounts for the head-lease and the sub-lease as two separate contracts. The sub-lease is further classified either as a finance lease or an operating lease by reference to the RoU asset arising from the head-lease. (ix) Inventories Inventories are valued at lower of cost and net realizable value, including necessary provision for obsolescence. Cost is determined using the weighted average method. (x) Impairment a) Financial assets The Company applies the expected credit loss model for recognizing impairment loss on financial assets measured at amortized cost, debt instruments classified as FVTOCI, trade receivables, unbilled receivables, contract assets, finance lease receivables, and other financial assets. Expected credit loss is the difference between the contractual cash flows and the cash flows that the entity expects to receive, discounted using the effective interest rate. Loss allowances for trade receivables, unbilled receivables, contract assets and finance lease receivables are measured at an amount equal to lifetime expected credit loss. Lifetime expected credit losses are the expected credit losses that result from all possible default events over the expected life of a financial instrument. Lifetime expected credit loss is computed based on a provision matrix which takes in to account, risk profiling of customers and historical credit loss experience adjusted for forward looking information. For other financial assets, expected credit loss is measured at the amount equal to twelve months expected credit loss unless there has been a significant increase in credit risk from initial recognition, in which case those are measured at lifetime expected credit loss. b) Non-financial assets The Company assesses long-lived assets such as property, plant and equipment, RoU assets and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. If a

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Property, plant and equipment	4. Property, plant and equipment Land Buildings Plant and equipment (1) Furniture and fixtures Office Vehicles Total Gross carrying value: As at April 1, 2022 ₹ 4,813 ₹ 40,686 ₹ 123,471 ₹ 15,386 ₹ 7,259 ₹ 317 ₹ 191,932 Additions 40 7,269 12,191 3,917 964 7 24,388 Additions through Business combinations (Refer to Note 7) - 7 357 6 ^ 3 373 Disposals ( 3 ) ( 435 ) ( 20,016 ) ( 1,325 ) ( 474 ) ( 168 ) ( 22,421 ) Translation adjustment 10 173 1,729 102 69 2 2,085 As at March 31, 2023 ₹ 4,860 ₹ 47,700 ₹ 117,732 ₹ 18,086 ₹ 7,818 ₹ 161 ₹ 196,357 Accumulated depreciation/ impairment: As at April 1, 2022 ₹ - ₹ 10,003 ₹ 90,465 ₹ 10,814 ₹ 5,743 ₹ 297 ₹ 117,322 Depreciation and impairment - 1,217 13,305 1,794 600 10 16,926 Disposals - ( 395 ) ( 19,655 ) ( 1,158 ) ( 463 ) ( 163 ) ( 21,834 ) Translation adjustment - 102 1,386 70 48 1 1,607 As at March 31, 2023 ₹ - ₹ 10,927 ₹ 85,501 ₹ 11,520 ₹ 5,928 ₹ 145 ₹ 114,021 Capital work-in-progress ₹ 6,323 Net carrying value including Capital work-in-progress as at March 31, 2023 ₹ 88,659 Gross carrying value: As at April 1, 2023 ₹ 4,860 ₹ 47,700 ₹ 117,732 ₹ 18,086 ₹ 7,818 ₹ 161 ₹ 196,357 Additions - 428 6,975 1,716 354 3 9,476 Additions through Business combination (Refer to Note 7) - - 373 - 1 - 374 Disposals ( 486 ) ( 1,174 ) ( 22,815 ) ( 1,586 ) ( 663 ) ( 131 ) ( 26,855 ) Translation adjustment 1 70 248 17 4 1 341 As at March 31, 2024 ₹ 4,375 ₹ 47,024 ₹ 102,513 ₹ 18,233 ₹ 7,514 ₹ 34 ₹ 179,693 Accumulated depreciation/ impairment: As at April 1, 2023 ₹ - ₹ 10,927 ₹ 85,501 ₹ 11,520 ₹ 5,928 ₹ 145 ₹ 114,021 Depreciation and impairment - 1,490 11,856 2,193 638 7 16,184 Disposals - ( 683 ) ( 22,019 ) ( 1,444 ) ( 639 ) ( 130 ) ( 24,915 ) Translation adjustment - 41 211 18 5 ^ 275 As at March 31, 2024 ₹ - ₹ 11,775 ₹ 75,549 ₹ 12,287 ₹ 5,932 ₹ 22 ₹ 105,565 Capital work-in-progress ₹ 7,480 Net carrying value including Capital work-in-progress as at March 31, 2024 ₹ 81,608 ^ Value is less than 1 (1) Including net carrying value of computer equipment and software amounting to ₹ 22,425 and ₹ 17,553 , as at March 31, 2023 and 2024, respectively.

Right-of-Use asset

Right-of-Use asset	12 Months Ended
	Mar. 31, 2024
Disclosure of Right of use assets [Abstract]
Right-of-Use asset	5. Right-of-Use asset Category of Right-of-Use asset Land Buildings Plant and equipment (1) Vehicles Total Gross carrying value: As at April 1, 2022 ₹ 1,278 ₹ 25,993 ₹ 2,511 ₹ 904 ₹ 30,686 Additions - 6,015 1,109 236 7,360 Additions through Business combinations (Refer to Note 7) - 201 - - 201 Disposals - ( 5,085 ) ( 1,160 ) ( 317 ) ( 6,562 ) Translation adjustment - 822 120 42 984 As at March 31, 2023 ₹ 1,278 ₹ 27,946 ₹ 2,580 ₹ 865 ₹ 32,669 Accumulated depreciation: As at April 1, 2022 ₹ 58 ₹ 9,676 ₹ 1,512 ₹ 570 ₹ 11,816 Depreciation 19 5,651 614 238 6,522 Disposals - ( 3,564 ) ( 1,003 ) ( 263 ) ( 4,830 ) Translation adjustment - 364 69 26 459 As at March 31, 2023 ₹ 77 ₹ 12,127 ₹ 1,192 ₹ 571 ₹ 13,967 Net carrying value as at March 31, 2023 ₹ 18,702 Gross carrying value: As at April 1, 2023 ₹ 1,278 ₹ 27,946 ₹ 2,580 ₹ 865 ₹ 32,669 Additions 65 6,505 264 251 7,085 Additions through Business combination (Refer to Note 7) - 33 - - 33 Disposals - ( 6,203 ) ( 636 ) ( 271 ) ( 7,110 ) Translation adjustment - 172 34 4 210 As at March 31, 2024 ₹ 1,343 ₹ 28,453 ₹ 2,242 ₹ 849 ₹ 32,887 Accumulated depreciation: As at April 1, 2023 ₹ 77 ₹ 12,127 ₹ 1,192 ₹ 571 ₹ 13,967 Depreciation 21 5,485 444 181 6,131 Disposals - ( 4,439 ) ( 561 ) ( 244 ) ( 5,244 ) Translation adjustment - 64 11 3 78 As at March 31, 2024 ₹ 98 ₹ 13,237 ₹ 1,086 ₹ 511 ₹ 14,932 Net carrying value as at March 31, 2024 ₹ 17,955 (1) Including net carrying value of computer equipme nt amounting to ₹ 4 and ₹ 2 , as at March 31, 2023 and 2024, respectively. The Company recognized the following expenses in the consolidated statement of income: Year ended March 31, 2022 2023 2024 Interest expenses on lease liabilities ₹ 894 ₹ 1,176 ₹ 1,334 Rent expense recognized under facility expenses pertaining to:    Leases of low-value assets 150 261 245 Leases with less than twelve months of lease term 2,392 2,732 3,257 ₹ 3,436 ₹ 4,169 ₹ 4,836 Payments toward leases of low-value assets and leases with less than twelve months of lease term, are disclosed under operating activities in the consolidated statement of cash flows. All other lease payments during the period are disclosed under financing activities in the consolidated statement of cash flows. Income from subleasing RoU assets is not material. The Company is committed to certain leases amounting to ₹ 6,999 which have not commenced as of March 31, 2024. The term of such leases ranges from 5 to 10 years. Refer to Note 19 for remaining contractual maturities of lease liabilities.

Goodwill and intangible assets

Goodwill and intangible assets	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Goodwill and intangible assets	6. Goodwill and intangible assets The movement in goodwill balance is given below: Year ended March 31, 2023 2024 Balance at the beginning of the year ₹ 246,989 ₹ 307,970 Translation adjustment 20,335 4,206 Acquisition through Business combinations (1) (Refer to Note 7) 40,687 4,314 Disposals ( 41 ) ( 488 ) Balance at the end of the year ₹ 307,970 ₹ 316,002 (1) Acquisition through business combinations for the years ended March 31, 2023 and 2024 is after considering the impact of ₹ 57 and ₹ ( 503 ) towards measurement period changes in the purchase price allocation of acquisitions made during the year ended March 31, 2022 and 2023, respectively. The Company is organized by two operating segments: IT Services and IT Products (Refer to Note 34). Goodwill as at March 31, 2023 and 2024 has been allocated to the IT Services operating segment. Goodwill recognized on business combinations is allocated to Cash Generating Units (CGUs), within the IT Services operating segment, which are expected to benefit from the synergies of the acquisitions. Year ended March 31, CGUs 2023 2024 Americas 1 ₹ 103,583 ₹ 104,310 Americas 2 98,081 104,134 Europe 78,459 79,596 Asia Pacific, Middle East and Africa 27,847 27,962 ₹ 307,970 ₹ 316,002 For impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes, and which is not higher than the Company’s operating segment. Goodwill is tested for impairment at least annually in accordance with the Company’s procedure for determining the recoverable value of each CGU. The recoverable amount of the CGU is determined based on FVLCD. The FVLCD of the CGU is determined based on the market capitalization approach, using the turnover and earnings multiples derived from observable market data. The fair value measurement is categorized as a level 2 fair value based on the inputs in the valuation techniques used. Based on the above testing, no impairment was identified as at March 31, 2023 and 2024, as the recoverable value of the CGUs exceeded the carrying value. A sensitivity analysis to the change in the key parameters (turnover and earnings multiples) did not identify any probable scenarios where the CGU’s recoverable amount would fall below its carrying amount. The movement in intangible assets is given below: Intangible assets Customer-related Marketing-related Total Gross carrying value: As at April 1, 2022 ₹ 43,366 ₹ 11,428 ₹ 54,794 Acquisition through Business combinations (Refer to Note 7) 5,602 482 6,084 Deductions/adjustments (1) ( 2,555 ) ( 862 ) ( 3,417 ) Translation adjustment 3,400 876 4,276 As at March 31, 2023 ₹ 49,813 ₹ 11,924 ₹ 61,737 Accumulated amortization/ impairment: As at April 1, 2022 ₹ 9,483 ₹ 1,756 ₹ 11,239 Amortization and impairment (2) 7,718 2,236 9,954 Deductions/adjustments ( 2,519 ) ( 862 ) ( 3,381 ) Translation adjustment 735 145 880 As at March 31, 2023 ₹ 15,417 ₹ 3,275 ₹ 18,692 Net carrying value as at March 31, 2023 ₹ 34,396 ₹ 8,649 ₹ 43,045 Gross carrying value: As at April 1, 2023 ₹ 49,813 ₹ 11,924 ₹ 61,737 Acquisition through business combinations (Refer to Note 7) 556 390 946 Deductions/adjustments ( 7,306 ) ( 505 ) ( 7,811 ) Translation adjustment 609 163 772 As at March 31, 2024 ₹ 43,672 ₹ 11,972 ₹ 55,644 Accumulated amortization/ impairment: As at April 1, 2023 ₹ 15,417 ₹ 3,275 ₹ 18,692 Amortization and impairment (2)(3) 9,961 1,795 11,756 Deductions/adjustments ( 7,306 ) ( 505 ) ( 7,811 ) Translation adjustment 209 50 259 As at March 31, 2024 ₹ 18,281 ₹ 4,615 ₹ 22,896 Net carrying value as at March 31, 2024 ₹ 25,391 ₹ 7,357 ₹ 32,748 (1) Includes ₹ 36 towards measurement period adjustment in customer-related intangible in an acquisition completed during the year ended March 31, 2022. (2) During the year ended March 31, 2023 and 2024, a decline in the revenue and earnings estimates led to a revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognized on business combinations. Consequently, the Company has recognized impairment charge ₹ 1,816 and ₹ 1,701 for the year ended March 31, 2023 and 2024, respectively, as part of amortization and impairment. (3) Due to change in estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ 2,807 for the year ended March 31, 2024, as part of amortization and impairment. As at March 31, 2024, the net carrying value and the estimated remaining amortization period for intangible assets acquired on acquisition are as follows: Acquisition Net carrying value Estimated remaining amortization period Capco - customer-related intangible ₹ 18,380 6.08 years Capco - marketing-related intangible 6,415 7.08 years Rizing 2,267 0.64 - 3.64 years Vara Infotech Private Limited 1,013 2.5 - 5.5 years Aggne 914 2.87 - 3.87 years Rational Interaction, Inc. 909 2.89 years Eximius Design, LLC 791 3.40 years Convergence Acceleration Solutions, LLC 766 4.03 years Edgile, LLC 731 3.75 years Ampion Holdings Pty Ltd 504 0.35 - 3.35 years Others 58 0.24 - 0.50 years Total ₹ 32,748

Business combinations

Business combinations	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about business combination [abstract]
Business combinations	7. Business combinations Summary of acquisitions during the year ended March 31, 2022: During the year ended March 31, 2022, the Company has completed four business combinations by acquiring 100 % equity interest in: (a) Capco and its subsidiaries (“Capco”) , a global management and technology consultancy company providing digital, consulting and technology services to financial institutions in the Americas, Europe and Asia Pacific. This acquisition makes the Company one of the largest end-to-end global consulting, technology and transformation service providers to the banking and financial services industry. By combining our capabilities in strategic design, digital transformation, cloud, cybersecurity, IT and operations services with Capco’s domain and consulting strength, our SMUs will be able to provide our clients the access to a partner who can deliver integrated, bespoke solutions to help fuel growth and achieve their transformation objectives. The acquisition was consummated on April 29, 2021 for total cash consideration of ₹ 109,530 . (b) Ampion Holdings Pty Ltd and its subsidiaries (“Ampion”) , an Australia-based provider of cyber security, DevOps and quality engineering services. This acquisition is an important step in the direction of our new operating model which emphasizes strategic investments in focus geographies, proximity to customers, agility, scale and localization. It reinstates the commitment towards clients and stakeholders in Australia and New Zealand, under our APMEA SMU. Further, Ampion’s product and services combined with ours and powered by engineering transformation, DevOps and security consulting services will bring scale and market agility to respond to the growing demands of customers. The acquisition was consummated on August 6, 2021 for total cash consideration of ₹ 9,102 . (c) Edgile, LLC (“Edgile”) , a US-based transformational cybersecurity consulting provider that focuses on risk and compliance, information and cloud security, and digital identity. This acquisition helps address the fast-growing demand for transformational cybersecurity consulting among Global 2000 enterprises. Together, Wipro and Edgile will help enterprises enhance boardroom governance of cybersecurity risk, invest in robust cyber strategies, and reap the value of practical security in action. In collaboration with an extensive roster of alliance partners from Wipro and Edgile, we will enable organizations to accelerate their digital transformation and operate in virtual and digital supply chains. The acquisition was consummated on December 31, 2021 for total consideration (upfront cash payout to acquire control and contingent consideration) of ₹ 17,176 . (d) LeanSwift Solutions Inc. and its subsidiaries (“LeanSwift”) , a system integrator of Infor products for customers across the Americas and Europe. This acquisition aligns with our strategic investments in cloud transformation. The combined entity will provide Wipro an edge in key transformation deals, especially in the manufacturing and distribution sectors, by combining LeanSwift’s expertise in the Infor CloudSuites with our broader cloud-native digital capabilities. The acquisition was consummated on December 31, 2021 for total cash consideration of ₹ 1,625 . The following table presents the purchase price allocation: Capco Ampion Edgile LeanSwift Net assets ₹ 1,138 ₹ 1,126 ₹ 1,289 ₹ 186 Fair value of property, plant and equipment 647 35 17 9 Fair value of right-of-use assets 2,882 74 - - Fair value of customer-related intangibles 24,273 1,748 1,717 63 Fair value of marketing-related intangibles 8,083 460 1,160 111 Deferred tax liabilities on intangible assets ( 9,383 ) ( 663 ) - ( 49 ) Total ₹ 27,640 ₹ 2,780 ₹ 4,183 ₹ 320 Goodwill 81,890 6,322 12,993 1,305 Total purchase price ₹ 109,530 ₹ 9,102 ₹ 17,176 ₹ 1,625 Net Assets include: Cash and cash equivalents ₹ 4,278 ₹ 855 ₹ 907 ₹ 145 Fair value of acquired trade receivables included in net assets 6,167 1,074 819 201 Gross contractual amount of acquired trade receivables 6,181 1,074 819 217 Less: Allowance for lifetime expected credit loss ( 14 ) - - ( 16 ) Amount included in general and administrative expenses: Transaction costs ₹ 358 ₹ 49 ₹ 152 ₹ 88 The goodwill of ₹ 102,510 comprises value of acquired workforce and expected synergies arising from the business combinations. Goodwill is allocated to IT Services segment and is not deductible for income tax purposes except for Edgile, LLC in the United States of America. The total consideration of Edgile includes a contingent consideration linked to achievement of revenues and earnings over a period of 2 years ending December 31, 2023, and range of contingent consideration payable is between ₹ Nil and ₹ 2,230 . The fair value of the contingent consideration is estimated by applying the discounted cash-flow approach considering discount rate of 2.9 % and probability adjusted revenue and earnings estimates. The undiscounted fair value of contingent consideration is ₹ 1,531 as at the date of acquisition. The discounted fair value of contingent consideration of ₹ 1,462 is recorded as part of purchase price allocation. Summary of acquisitions during the year ended March 31, 2023: During the year ended March 31, 2023, the Company has completed two business combinations by acquiring 100 % equity interest in: (a) Convergence Acceleration Solutions, LLC (“ CAS Group ”), a US-based consulting and program management company that specializes in driving large-scale business and technology transformation for Fortune 100 communications service providers. The acquisition advances the Company’s strategic consulting capabilities as we help our clients drive large scale business and technology transformation. The acquisition was consummated on April 11, 2022 for total cash consideration (upfront cash to acquire control and contingent consideration) of ₹ 5,587 . (b) Rizing Intermediate Holdings, Inc and its subsidiaries (“ Rizing ”), a global SAP consulting firm with industry expertise and consulting capabilities in enterprise asset management, consumer industries, and human experience management. Rizing complements the Company in capabilities (EAM, HCM and S/4HANA), in industries such as Energy and Utilities, Retail and Consumer Products, Manufacturing and Hi Tech in geographies across North America, Europe, Asia, and Australia. The acquisition was consummated on May 20, 2022 for total cash consideration of ₹ 43,830 . During the year ended March 31, 2024, the Company finalized the purchase price allocation as set forth below. The following table presents the purchase price allocation: CAS Group Rizing Net assets ₹ 532 ₹ 3,850 Fair value of property, plant and equipment - 373 Fair value of right-of-use assets - 201 Fair value of customer-related intangibles 1,708 3,894 Fair value of marketing-related intangibles - 482 Deferred tax liabilities on intangible assets - ( 1,750 ) Total ₹ 2,240 ₹ 7,050 Goodwill 3,347 36,780 Total purchase price ₹ 5,587 ₹ 43,830 Net Assets include: Cash and cash equivalents ₹ 127 ₹ 2,114 Fair value of acquired trade receivables included in net assets 452 3,220 Gross contractual amount of acquired trade receivables 452 3,233 Less: Allowance for lifetime expected credit loss - ( 13 ) Amount included in general and administrative expenses: Transaction costs ₹ 19 ₹ 99 The goodwill of ₹ 40,127 comprises value of acquired workforce and expected synergies arising from the business combinations. Goodwill is allocated to IT Services segment and is not deductible for income tax purposes except for CAS Group in the United States of America. The total consideration of CAS Group includes a contingent consideration linked to achievement of revenues and earnings over a period of 3 years ending December 31, 2024, and range of contingent consideration payable is between ₹ Nil and ₹ 2,277 . The fair value of the contingent consideration is estimated by applying the discounted cash-flow approach considering discount rate of 4.58 % and probability adjusted revenue and earnings estimates. The undiscounted fair value of contingent consideration is ₹ 1,804 as at the date of acquisition. The discounted fair value of contingent consideration of ₹ 1,662 is recorded as part of purchase price allocation. Summary of acquisitions during the year ended March 31, 2024: During the year ended March 31, 2024, the Company has completed a business combination by acquiring 60 % equity interest in Aggne Global Inc. and Aggne Global IT Services Private Limited (" Aggne "), a leading consulting and managed services company serving the insurance and insurtech industries. Aggne is a leading alliance partner of Duck Creek, which is a market-leading platform for property and casualty insurance. The acquisition was consummated on February 13, 2024, for total cash consideration of ₹ 5,525 . The purchase price allocation for Aggne is provisional and will be finalized as soon as practicable within the measurement period. Aggne Net assets ₹ 194 Fair value of property, plant and equipment 374 Fair value of right-of-use assets 33 Fair value of customer-related intangibles 556 Fair value of marketing-related intangibles 390 Deferred tax liabilities on intangible assets ( 367 ) Total ₹ 1,180 Goodwill 4,817 Share of non-controlling interests ( 472 ) Total purchase price ₹ 5,525 Net Assets include: Cash and cash equivalents ₹ 153 Fair value of acquired trade receivables included in net assets 113 Gross contractual amount of acquired trade receivables 113 Less: Allowance for lifetime expected credit loss - Amount included in general and administrative expenses: Transaction costs ₹ 31 The goodwill of ₹ 4,817 comprises value of acquired workforce and expected synergies arising from the business combination. Goodwill is allocated to IT Services segment and is not deductible for income tax purposes. The interest of non-controlling shareholders is measured at the non-controlling interest’s proportionate share of the fair value of the identifiable net assets of Aggne. The Company has issued put options to non-controlling interests in Aggne in accordance with the terms of underlying shareholders agreement and will be settled in cash. As at the acquisition date, the Company has recorded a financial liability for the estimated present value of its gross obligation to purchase the non-controlling interest with a corresponding adjustment to equity. The fair value of the financial liability is estimated as per the terms of shareholders agreement and the undiscounted fair value of the financial liability is ₹ 5,176 as at the date of acquisition. Considering the discount rate of 5.87 %, the discounted fair value of the financial liability is ₹ 4,238 . The pro-forma effects of acquisition of Aggne for the year ended March 31, 2024, on the Company’s revenues and profits were not material.

Investments

Investments	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Investments	8. Investments As at March 31, 2023 2024 Non-current Financial instruments at FVTPL Equity instruments (1) ₹ 3,773 ₹ 4,404 Fixed maturity plan mutual funds 1,300 1,395 Financial instruments at FVTOCI Equity instruments (1) 15,647 15,830 Financial instruments at amortized cost Inter corporate and term deposits ^ ^ ₹ 20,720 ₹ 21,629 Current Financial instruments at FVTPL Short-term mutual funds (2) ₹ 40,262 ₹ 71,686 Financial instruments at FVTOCI Non-convertible debentures 146,296 154,407 Government securities 9,422 7,030 Commercial papers 18,624 11,845 Certificate of deposits 16,828 - Bonds 54,025 28,195 Financial instruments at amortized cost Inter corporate and term deposits (3) 23,775 38,008 ₹ 309,232 ₹ 311,171 Total ₹ 329,952 ₹ 332,800 Financial instruments at FVTPL 45,335 77,485 Financial instruments at FVTOCI 260,842 217,307 Financial instruments at amortized cost 23,775 38,008 ^ Value is less than 1 (1) Uncalled capital commitments outstanding as at March 31, 2023 and 2024, was ₹ 1,288 and ₹ 1,450 respectively. (2) As at March 31, 2023 and 2024, short-term mutual funds include units lien with bank on account of margin money for currency derivatives amounting to ₹ Nil and ₹ 218 , respectively. (3) These deposits earn a fixed rate of interest. As at March 31, 2023 and 2024, term deposits include current deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 653 and ₹ 117 , respectively. Investments accounted for using the equity method During the year ended March 31, 2024, the Company invested ₹ 484 being equity contribution in SDVerse LLC, a joint venture between the Company, General Motors LLC and Magna International Inc. The Company’s share of equity in the joint venture is 27 %. The Company has no material associates as at March 31, 2023 and 2024. The aggregate summarized financial information in respect of the Company’s immaterial associate and joint venture that are accounted for using the equity method is set forth below: As at March 31, Carrying amount of the Company’s interest in: 2023 2024 An associate accounted for using the equity method ₹ 780 ₹ 783 (Unquoted: Series A Preferred Stock - 94,527 ; Common stock - 27,865 and Series B Preferred Stock - 190,525 ) A joint venture accounted for using the equity method - 261 (Unquoted: Class A units - 5,850,000 ) Total ₹ 780 ₹ 1,044 For the year ended March 31, Company’s share of net profit / (loss) in the consolidated statement of income pertaining to: 2022 2023 2024 An associate accounted for using the equity method ₹ 57 ₹ ( 57 ) ₹ ( 8 ) A joint venture accounted for using the equity method - - ( 225 ) Total ₹ 57 ₹ ( 57 ) ₹ ( 233 ) Details of non-current investments in equity instruments- classified as FVTOCI Carrying value As at March 31, Particulars 2023 2024 Tricentis Corporation ₹ 2,764 ₹ 3,081 YugaByte, Inc. 2,161 2,194 Immuta, Inc. 1,390 1,411 TLV Partners, L.P. 1,318 1,296 Vectra Networks, Inc. 1,153 1,171 CyCognito Ltd. 1,060 1,076 Incorta, Inc. 772 784 TLV Partners II, L.P. 801 713 Work-Bench Ventures II-A, LP 491 495 B Capital Fund II, L.P. 517 488 Kognitos, Inc. 123 330 TLV Partners III, L.P. 354 307 Boldstart Ventures IV, L.P. 343 305 Avaamo Inc. 283 287 Boldstart Opportunities II, L.P. 321 264 Vulcan Cyber Limited 247 250 Sealights Technologies Ltd. 197 200 EMA Unlimited, Inc. - 167 Headspin Inc. 158 160 Glilot Capital Partners III L.P. 255 132 Squadcast, Inc. 99 100 Netspring Data, Inc. 164 72 Wep Solutions Limited 33 70 FPEL Ujwal Private Limited - 63 Apilyze Inc. - 63 Spartan Radar 164 57 Wep Peripherals Ltd. 58 57 Work-Bench Ventures III-A, LP 50 56 GTMfund II-QP, LP - 43 Tangibly Inc. - 42 Harte Hanks Inc. 66 38 Kibsi, Inc. 123 20 Altizon Systems Private Limited 19 19 Drivestream India Private Limited 19 19 Moogsoft (Herd) Inc. 144 - Tradeshift Inc. - - Total ₹ 15,647 ₹ 15,830

Trade receivables

Trade receivables	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Trade receivables	9. Trade receivables As at March 31, 2023 2024 Trade receivables ₹ 134,026 ₹ 125,838 Allowance for lifetime expected credit loss ( 6,813 ) ( 6,316 ) ₹ 127,213 ₹ 119,522 Non-current ₹ 863 ₹ 4,045 Current 126,350 115,477 The activity in the allowance for lifetime expected credit loss is given below: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 10,299 ₹ 6,813 Additions / (write-back), net (Refer to Note 25) ( 604 ) 640 Charged against allowance ( 3,302 ) ( 1,078 ) Translation adjustment 420 ( 59 ) Balance at the end of the year ₹ 6,813 ₹ 6,316

Inventories

Inventories	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Inventories	10. Inventories As at March 31, 2023 2024 Stores and spare parts ₹ 30 ₹ 27 Traded goods 1,158 880 ₹ 1,188 ₹ 907 During the year ended March 31, 2023 and 2024, changes in inventories recognized as expense is ₹ 150 and ₹ 278 , respectively, and purchases of traded goods recognized as expense is ₹ 6,494 and ₹ 3,832 , respectively.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Cash and cash equivalents	11. Cash and cash equivalents As at March 31, 2022 2023 2024 Cash and bank balances ₹ 61,882 ₹ 60,417 ₹ 60,648 Demand deposits with banks (1) 41,954 31,463 36,305 ₹ 103,836 ₹ 91,880 ₹ 96,953 (1) These deposits can be withdrawn by the Company at any time without prior notice and without any penalty on the principal. Cash and cash equivalents consist of the following for the purpose of the statement of cash flows: As at March 31, 2022 2023 2024 Cash and cash equivalents ₹ 103,836 ₹ 91,880 ₹ 96,953 Bank overdrafts ( 3 ) ( 19 ) ( 2 ) ₹ 103,833 ₹ 91,861 ₹ 96,951

Other financial assets

Other financial assets	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Other financial assets	12. Other financial assets As at March 31, 2023 2024 Non-current Security deposits ₹ 1,566 ₹ 1,221 Finance lease receivables 4,742 4,270 Dues from officers and employees 22 59 ₹ 6,330 ₹ 5,550 Current Security deposits ₹ 1,549 ₹ 2,035 Dues from officers and employees 735 596 Interest receivables 386 230 Finance lease receivables 5,672 5,307 Others 754 2,368 ₹ 9,096 ₹ 10,536 ₹ 15,426 ₹ 16,086 Finance lease receivables Finance lease receivables consist of assets that are leased to customers for a contract term normally ranging 1 to 5 years, with lease payments due in monthly or quarterly installments. Details of finance lease receivables are given below: Minimum lease Present value of minimum lease payments As at March 31, 2023 2024 2023 2024 Not later than one year ₹ 6,031 ₹ 5,693 ₹ 5,672 ₹ 5,307 Later than one year but not later than five years 5,008 4,536 4,742 4,270 Gross investment in lease ₹ 11,039 ₹ 10,229 ₹ 10,414 ₹ 9,577 Less: Unearned finance income ( 625 ) ( 652 ) - - Present value of minimum lease payment receivables ₹ 10,414 ₹ 9,577 ₹ 10,414 ₹ 9,577 Non-current ₹ 4,742 ₹ 4,270 Current 5,672 5,307

Other assets

Other assets	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Other assets	13. Other assets As at March 31, 2023 2024 Non-current Prepaid expenses ₹ 5,375 ₹ 3,424 Costs to obtain contract (1) 2,936 2,324 Costs to fulfil contract (2) 261 205 Others 5,034 4,378 ₹ 13,606 ₹ 10,331 Current Prepaid expenses ₹ 19,164 ₹ 17,574 Dues from officers and employees 799 343 Advance to suppliers 2,506 3,267 Balance with GST and other authorities 7,929 6,029 Costs to obtain contract (1) 978 867 Costs to fulfil contract (2) 59 60 Others 1,464 1,462 ₹ 32,899 ₹ 29,602 ₹ 46,505 ₹ 39,933 (1) Costs to obtain contract amortization of ₹ 902 , ₹ 892 and ₹ 1,083 during the year ended March 31, 2022, 2023 and 2024 respectively. (2) Costs to fulfil contract amortization of ₹ 54 , ₹ 58 and ₹ 60 during the year ended March 31, 2022, 2023 and 2024 respectively .

Loans, borrowings and bank over

Loans, borrowings and bank overdrafts	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Loans, borrowings and bank overdrafts	14. Loans, borrowings and bank overdrafts As at March 31, 2023 2024 Non-current Unsecured Notes 2026 (1) ₹ 61,272 ₹ 62,300 ₹ 61,272 ₹ 62,300 Current Borrowings from banks ₹ 88,745 ₹ 79,164 Bank overdrafts 19 2 Loans from institutions other than banks 57 - ₹ 88,821 ₹ 79,166 ₹ 150,093 ₹ 141,466 (1) On June 23, 2021, Wipro IT Services LLC, a wholly owned step-down subsidiary of Wipro Limited, issued US$ 750 million in unsecured notes 2026 (the “Notes”). The Notes bear interest at a rate of 1.50 % per annum and will mature on June 23, 2026 . Interest on the Notes is payable semi-annually on June 23 and December 23 of each year, commencing from December 23, 2021. The Notes are listed on Singapore Exchange Securities Trading Limited (SGX-ST). Short-term loans, borrowings and bank overdrafts The Company had loans, borrowings and bank overdrafts amounting to ₹ 88,764 and ₹ 79,166 , as at March 31, 2023 and 2024, respectively. The principal source of borrowings from banks as at March 31, 2024 primarily consists of lines of credit of approximately ₹ 70,228 , U.S. Dollar (US$) 782 million, Canadian Dollar (CAD) 10 million, Saudi Riyal (SAR) 20 million, Pound Sterling (GBP) 7 million, Bahraini Dinar (BHD) 1 million, Australian Dollar (AUD $) 90 million, Thai Baht (THB) 5 million, Brazilian Real (BRL) 7 million, Indonesian Rupiah (IDR) 13,000 million, Qatari Riyal (QAR) 10 million and Mexican Peso (MXN) 33 million from bankers for working capital requirements and other short-term needs. As at March 31, 2024, the Company has unutilized lines of credit aggregating ₹ 28,478 , US$ 392 million, CAD 10 million, SAR 20 million, GBP 7 million, BHD 1 million, THB 5 million, BRL 7 million, IDR 13,000 million, QAR 10 million and MXN 33 million. To utilize these unused lines of credit, the Company requires consent of the lender and compliance with certain financial covenants. Significant portion of these lines of credit are revolving credit facilities and floating rate foreign currency loans, renewable on a periodic basis. Significant portion of these facilities bear floating rates of interest, referenced to country specific official benchmark interest rates and a spread, determined based on market conditions. Long-term loans and borrowings As at March 31, 2023 As at March 31, 2024 Currency Foreign currency in millions Indian Rupee Foreign currency in millions Indian Rupee Final maturity Unsecured Notes 2026 U.S. Dollar (US$) 746 ₹ 61,272 747 ₹ 62,300 June-26 Unsecured loans Indian Rupee (INR) - 57 - - - ₹ 61,329 ₹ 62,300 Non-current portion of long-term loans and borrowings ₹ 61,272 ₹ 62,300 Current portion of long-term loans and borrowings 57 - Interest expense on loans, borrowings and bank overdrafts was ₹ 3,261 , ₹ 6,648 and ₹ 6,893 for the years ended March 31, 2022, 2023 and 2024, respectively. Cash and non-cash changes in liabilities arising from financing activities: Non-cash changes April 1, 2022 Cash flow Net additions to Lease Liabilities Effective interest rate adjustment Foreign exchange movements March 31, 2023 Borrowings ₹ 151,693 ₹ ( 7,876 ) ₹ - ₹ 108 ₹ 6,149 ₹ 150,074 Lease Liabilities 24,233 ( 9,711 ) 9,021 - 1,030 24,573 ₹ 175,926 ₹ ( 17,587 ) ₹ 9,021 ₹ 108 ₹ 7,179 ₹ 174,647 Non-cash changes April 1, 2023 Cash flow Net additions to Lease Liabilities Effective interest rate adjustment Foreign exchange movements March 31, 2024 Borrowings ₹ 150,074 ₹ ( 10,057 ) ₹ - ₹ 112 ₹ 1,335 ₹ 141,464 Lease Liabilities 24,573 ( 10,060 ) 8,438 - 232 23,183 ₹ 174,647 ₹ ( 20,117 ) ₹ 8,438 ₹ 112 ₹ 1,567 ₹ 164,647 Non-fund based The Company has non-fund based revolving credit facilities in various currencies equivalent to ₹ 50,172 and ₹ 48,536 , as at March 31, 2023 and 2024, respectively, towards operational requirements that can be used for the issuance of letters of credit and bank guarantees. As at March 31, 2023, and 2024, an amount of ₹ 34,096 , and ₹ 35,081 , r espectively, was unutilized out of these non-fund based facilities.

Trade payables and accrued expe

Trade payables and accrued expenses	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Trade payables and accrued expenses	15. Trade payables and accrued expenses As at March 31, 2023 2024 Trade payables ₹ 21,728 ₹ 23,275 Accrued expenses 67,326 65,291 ₹ 89,054 ₹ 88,566

Other financial liabilities

Other financial liabilities	12 Months Ended
	Mar. 31, 2024
Disclosure Of Detailed Information About Other Financial Liabilities [Abstract]
Other Financial Liabilities	16. Other financial liabilities As at March 31, 2023 2024 Non-current Contingent consideration (Refer to Note 19) ₹ 1,545 ₹ 429 Liability on written put options to non-controlling interests (Refer to Note 19) - 4,303 Deposits and others 1,104 253 ₹ 2,649 ₹ 4,985 Current Contingent consideration (Refer to Note 19) ₹ 1,508 ₹ - Advance from customers 1,373 598 Cash Settled ADS RSUs 6 3 Capital creditors 215 333 Deposits and others 1,039 1,338 ₹ 4,141 ₹ 2,272 ₹ 6,790 ₹ 7,257

Other liabilities

Other liabilities	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Other liabilities	17. Other liabilities As at March 31, 2023 2024 Non-current Employee benefits obligations ₹ 2,947 ₹ 4,219 Others 6,386 8,751 ₹ 9,333 ₹ 12,970 Current Employee benefits obligations ₹ 15,885 ₹ 16,057 Statutory and other liabilities 13,155 13,275 Advance from customers 645 1,192 Others 530 771 ₹ 30,215 ₹ 31,295 ₹ 39,548 ₹ 44,265

Provisions

Provisions	12 Months Ended
	Mar. 31, 2024
Provisions [abstract]
Provisions	18. Provisions As at March 31, 2023 2024 Non-current Provision for warranty ₹ ^ ₹ - ₹ ^ ₹ - Current Provision for onerous contracts ₹ 1,590 ₹ 1,599 Provision for warranty 456 217 Others 503 155 ₹ 2,549 ₹ 1,971 ₹ 2,549 ₹ 1,971 ^ Value is less than 1 A summary of activity in provision for warranty, provision for onerous contracts and other provisions is as follows: Year ended March 31, 2023 Year ended March 31, 2024 Provision for warranty Provision for onerous contracts (1) Others Total Provision for warranty Provision for onerous contracts Others Total Balance at the beginning of the year ₹ 295 ₹ 1,946 ₹ 531 ₹ 2,772 ₹ 456 ₹ 1,590 ₹ 503 ₹ 2,549 Additional provision during the year 414 866 - 1,280 151 916 - 1,067 Utilized/written-back during the year ( 253 ) ( 1,222 ) ( 28 ) ( 1,503 ) ( 390 ) ( 911 ) ( 348 ) ( 1,649 ) Translation adjustment - - - - - 4 - 4 Balance at the end of the year ₹ 456 ₹ 1,590 ₹ 503 ₹ 2,549 ₹ 217 ₹ 1,599 ₹ 155 ₹ 1,971 (1) Addition in Provision for onerous contracts for the year ended March 31, 2023 includes ₹ 51 towards adoption of Amendments to IAS 37 – Onerous Contracts – Cost of Fulfilling a Contract. Provision for warranty represents cost associated with providing sales support services, which are accrued at the time of r ecognition of revenues and are expected to be utilized over a period of 1 to 2 years. Provision for onerous contracts is recognized when the expected benefit by the company from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. Other provisions primarily include provisions for compliance related contingencies. The timing of cash outflows in respect of such provision cannot be reasonably determined.

Financial instruments

Financial instruments	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Financial instruments	19. Financial instruments The carrying value of financial instruments by categories as at March 31, 2023 is as follows: Fair value through other comprehensive income Fair value through profit or loss Mandatory Designated Amortized cost Total Financial Assets: Cash and cash equivalents (Refer to Note 11) ₹ - ₹ - ₹ - ₹ 91,880 ₹ 91,880 Investments (Refer to Note 8) Equity Instruments 3,773 - 15,647 - 19,420 Fixed maturity plan mutual funds 1,300 - - - 1,300 Short-term mutual funds 40,262 - - - 40,262 Non-convertible debentures - 146,296 - - 146,296 Government securities - 9,422 - - 9,422 Commercial papers - 18,624 - - 18,624 Certificate of deposits - 16,828 - - 16,828 Bonds - 54,025 - - 54,025 Inter corporate and term deposits - - - 23,775 23,775 Other financial assets Trade receivables (Refer to Note 9) - - - 127,213 127,213 Unbilled receivables - - - 60,515 60,515 Other financial assets (Refer to Note 12) - - - 15,426 15,426 Derivative assets (Refer to Note 19) 1,101 - 772 - 1,873 ₹ 46,436 ₹ 245,195 ₹ 16,419 ₹ 318,809 ₹ 626,859 Financial Liabilities: Trade payables and other liabilities Trade payables and accrued expenses (Refer to Note 15) ₹ - ₹ - ₹ - ₹ 89,054 ₹ 89,054 Other financial liabilities (Refer to Note 16) - - - 6,790 6,790 Loans, borrowings and bank overdrafts (Refer to Note 14) - - - 150,093 150,093 Lease liabilities - - - 24,573 24,573 Derivative liabilities (Refer to Note 19) 470 - 2,534 - 3,004 ₹ 470 ₹ - ₹ 2,534 ₹ 270,510 ₹ 273,514 The carrying value of financial instruments by categories as at March 31, 2024 is as follows: Fair value through other comprehensive income Fair value through profit or loss Mandatory Designated Amortized cost Total Financial Assets: Cash and cash equivalents (Refer to Note 11) ₹ - ₹ - ₹ - ₹ 96,953 ₹ 96,953 Investments (Refer to Note 8) Equity Instruments 4,404 - 15,830 - 20,234 Fixed maturity plan mutual funds 1,395 - - - 1,395 Short-term mutual funds 71,686 - - - 71,686 Non-convertible debentures - 154,407 - - 154,407 Government securities - 7,030 - - 7,030 Commercial papers - 11,845 - - 11,845 Bonds - 28,195 - - 28,195 Inter corporate and term deposits - - - 38,008 38,008 Other financial assets Trade receivables (Refer to Note 9) - - - 119,522 119,522 Unbilled receivables - - - 58,345 58,345 Other financial assets (Refer to Note 12) - - - 16,086 16,086 Derivative assets (Refer to Note 19) 390 - 968 - 1,358 ₹ 77,875 ₹ 201,477 ₹ 16,798 ₹ 328,914 ₹ 625,064 Financial Liabilities: Trade payables and other liabilities Trade payables and accrued expenses (Refer to Note 15) ₹ - ₹ - ₹ - ₹ 88,566 ₹ 88,566 Other financial liabilities (Refer to Note 16) - - - 7,257 7,257 Loans, borrowings and bank overdrafts (Refer to Note 14) - - - 141,466 141,466 Lease liabilities - - - 23,183 23,183 Derivative liabilities (Refer to Note 19) 329 - 233 - 562 ₹ 329 ₹ - ₹ 233 ₹ 260,472 ₹ 261,034 Offsetting financial assets and liabilities The following table contains information on other financial assets and trade payable and other financial liabilities subject to offsetting: As at March 31, 2023 As at March 31, 2024 Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Trade receivables - non-current ₹ 863 ₹ - ₹ 863 ₹ 4,045 ₹ - ₹ 4,045 Trade receivables - current 134,053 ( 7,703 ) 126,350 125,624 ( 10,147 ) 115,477 Other financial assets - non-current 6,330 - 6,330 5,550 - 5,550 Other financial assets - current 9,096 - 9,096 10,536 - 10,536 Unbilled receivables 62,690 ( 2,175 ) 60,515 61,055 ( 2,710 ) 58,345 ₹ 213,032 ₹ ( 9,878 ) ₹ 203,154 ₹ 206,810 ₹ ( 12,857 ) ₹ 193,953 As at March 31, 2023 As at March 31, 2024 Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Trade payables and accrued expenses ₹ 98,932 ₹ ( 9,878 ) ₹ 89,054 ₹ 101,423 ₹ ( 12,857 ) ₹ 88,566 Other financial liabilities - non-current 2,649 - 2,649 4,985 - 4,985 Other financial liabilities - current 4,141 - 4,141 2,272 - 2,272 ₹ 105,722 ₹ ( 9,878 ) ₹ 95,844 ₹ 108,680 ₹ ( 12,857 ) ₹ 95,823 For the financial assets and liabilities subject to offsetting or similar arrangements, each agreement between the Company and the counterparty allows for net settlement of the relevant financial assets and liabilities when both elect to settle on a net basis. In the absence of such an election, financial assets and liabilities will be settled on a gross basis and hence are not offset. Fair value Financial assets and liabilities include cash and cash equivalents, trade receivables, unbilled receivables, finance lease receivables, employee and other advances, eligible current and non-current assets, loans, borrowings and bank overdrafts, lease liabilities, trade payables and accrued expenses, and eligible current liabilities and non-current liabilities. The fair value of cash and cash equivalents, trade receivables, unbilled receivables, short-term loans, borrowings and bank overdrafts, lease liabilities, trade payables and accrued expenses, other current financial assets and liabilities approximate their carrying amount largely due to the short-term nature of these instruments. Finance lease receivables are periodically evaluated based on individual credit worthiness of customers. Based on this evaluation, the Company records allowance for estimated credit losses on these receivables. As at March 31, 2023 and 2024, the carrying value of such financial assets, net of allowances, and liabilities approximates the fair value. The Company’s Unsecured Notes 2026 are contracted at fixed coupon rate of 1.50 % and market yield on these loans as of 31st March 2024 is 5.23 %. Investments in short-term mutual funds and fixed maturity plan mutual funds, which are classified as FVTPL are measured using net asset values at the reporting date multiplied by the quantity held. Fair value of investments in non-convertible debentures, government securities, commercial papers, certificate of deposits and bonds classified as FVTOCI is determined based on the indicative quotes of price and yields prevailing in the market at the reporting date. Fair value of investments in equity instruments classified as FVTOCI or FVTPL is determined using market approach primarily based on market multiples method. The fair value of derivative financial instruments is determined based on observable market inputs including currency spot and forward rates, yield curves and currency volatility. Fair value hierarchy The table below analyses financial instruments carried at fair value, by valuation method. The different levels have been defined as follows: 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). There were no transfers between Level 1, 2 and 3 during the year ended March 31, 2023 and 2024. The following table presents fair value hierarchy of assets and liabilities measured at fair value on a recurring basis: As at March 31, 2023 As at March 31, 2024 Fair value measurements at reporting date Fair value measurements at reporting date Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Assets Derivative instruments: Cash flow hedges ₹ 772 ₹ - ₹ 772 ₹ - ₹ 968 ₹ - ₹ 968 ₹ - Others 1,101 - 1,101 - 390 - 390 - Investments: Short-term mutual funds 40,262 40,262 - - 71,686 71,686 - - Fixed maturity plan mutual funds 1,300 - 1,300 - 1,395 - 1,395 - Equity instruments 19,420 99 - 19,321 20,234 108 - 20,126 Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds 245,195 1,256 243,939 - 201,477 1,282 200,195 - Liabilities Derivative instruments: Cash flow hedges ₹ ( 2,534 ) ₹ - ₹ ( 2,534 ) ₹ - ₹ ( 233 ) ₹ - ₹ ( 233 ) ₹ - Others ( 470 ) - ( 470 ) - ( 329 ) - ( 329 ) - Liability on written put options to non-controlling interests - - - - ( 4,303 ) - - ( 4,303 ) Contingent consideration ( 3,053 ) - - ( 3,053 ) ( 429 ) - - ( 429 ) The following methods and assumptions were used to estimate the fair value of the level 2 financial instruments included in the above table. Financial instrument Method and assumptions Derivative instruments (assets and liabilities) The Company enters into derivative financial instruments with various counterparties, primarily banks with investment grade credit ratings. Derivatives valued using valuation techniques with market observable inputs are mainly interest rate swaps, foreign exchange forward contracts and foreign exchange option contracts. The most frequently applied valuation techniques include forward pricing, swap models and Black Scholes models (for option valuation), using present value calculations. The models incorporate various inputs including the credit quality of counterparties, foreign exchange spot and forward rates, interest rate curves and forward rate curves of the underlying. As at March 31, 2024, the changes in counterparty credit risk had no material effect on the hedge effectiveness assessment for derivatives designated in hedge relationships and other financial instruments recognized at fair value. Investment in non-convertible debentures, government securities, commercial papers, certificate of deposits and bonds Fair value of these instruments is derived based on the indicative quotes of price and yields prevailing in the market as at reporting date. Investment in fixed maturity plan mutual funds Fair value of these instruments is derived based on the indicative quotes of price prevailing in the market as at reporting date. The following methods and assumptions were used to estimate the fair value of the level 3 financial instruments included in the above table. Financial instrument Method and assumptions Investment in equity instruments Fair value of these instruments is determined using market approach primarily based on market multiples method. Contingent consideration and liability on written put options to non-controlling interest Fair value of these instruments is determined using valuation techniques which includes inputs relating to risk-adjusted revenue and operating profit forecast. The following table presents changes in Level 3 assets and liabilities for the year ended March 31, 2023 and 2024: Investment in equity instruments As at March 31, 2023 2024 Balance at the beginning of the year ₹ 16,324 ₹ 19,321 Additions 2,093 1,277 Disposals (1)(2) ( 632 ) ( 416 ) Unrealized gain/(loss) recognized in consolidated statement of income ( 2 ) ( 136 ) Gain/(loss) recognized in other comprehensive income 291 ( 485 ) Translation adjustment 1,247 565 Balance at the end of the year ₹ 19,321 ₹ 20,126 (1) During the year ended March 31, 2023, the Company sold its shares in Vicarious FPC, Inc. and Harte Hanks Inc. at a fair value of ₹ 1,150 and recognized a cumulative gain of ₹ 30 in other comprehensive income. (2) During the year ended March 31, 2024, the Company sold its shares in Moogsoft (Herd) Inc. at a fair value of ₹ 179 and recognized a cumulative loss of ₹ 91 in other comprehensive income. Contingent consideration As at March 31, 2023 2024 Balance at the beginning of the year ₹ ( 4,329 ) ₹ ( 3,053 ) Additions ( 1,662 ) - Reversals (1) 1,671 1,300 Payouts 1,784 1,294 Finance expense (recognized)/reversed in consolidated statement of income ( 131 ) 55 Translation adjustment ( 386 ) ( 25 ) Balance at the end of the year ₹ ( 3,053 ) ₹ ( 429 ) (1) Towards change in fair value of earn-out liability as a result of changes in estimates of revenue and earnings over the earn-out period. Liability on written put options to non-controlling interests As at March 31, 2023 2024 Balance at the beginning of the year ₹ - ₹ - Addition through Business combination (Refer to Note 7) - ( 4,238 ) Finance expense recognized in consolidated statement of income - ( 33 ) Translation adjustment - ( 32 ) Balance at the end of the year ₹ - ₹ ( 4,303 ) Derivative assets and liabilities: The Company is exposed to currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investment in foreign operations. The Company is also exposed to interest rate fluctuations on investments in floating rate financial assets and floating rate borrowings. The Company follows established risk management policies, including the use of derivatives to hedge foreign currency assets / liabilities, interest rates, foreign currency forecasted cash flows and net investment in foreign operations. The counter parties in these derivative instruments are primarily banks and the Company considers the risks of non-performance by the counterparty as immaterial. The following table presents the aggregate contracted principal amounts of the Company's derivative contracts outstanding: (in million) As at March 31, 2023 2024 Notional Fair value Notional Fair value Designated derivative instruments Sell: Forward contracts USD 977 ₹ ( 262 ) USD 1,349 ₹ 264 € 94 ₹ ( 497 ) € 11 ₹ 10 £ 138 ₹ ( 728 ) £ 17 ₹ 16 AUD 89 ₹ 9 AUD 15 ₹ 15 Range forward option contracts USD 1,157 ₹ ( 19 ) USD 730 ₹ 192 € 49 ₹ ( 112 ) € 129 ₹ 59 £ 60 ₹ ( 69 ) £ 86 ₹ ( 11 ) AUD 34 ₹ 29 AUD 57 ₹ 10 Interest rate swaps INR 4,750 ₹ ( 113 ) INR 4,750 ₹ ( 71 ) USD - ₹ - USD 225 ₹ 233 Non-designated derivative instruments Sell: Forward contracts (1) USD 1,550 ₹ 736 USD 1,158 ₹ ( 31 ) € 171 ₹ ( 176 ) € 195 ₹ 119 £ 129 ₹ ( 100 ) £ 72 ₹ 44 AUD 56 ₹ 69 AUD 55 ₹ 30 SGD 14 ₹ 1 SGD 26 ₹ 12 ZAR 43 ₹ ( 7 ) ZAR 97 ₹ 4 CAD 69 ₹ ( 25 ) CAD 61 ₹ ( 1 ) SAR 147 ₹ ( 6 ) SAR 188 ₹ ( 2 ) CHF 9 ₹ 5 CHF - ₹ - QAR 4 ₹ ( 2 ) QAR 5 ₹ ( 2 ) TRY 30 ₹ ( 1 ) TRY 86 ₹ ( 1 ) NOK 13 ₹ 6 NOK 20 ₹ 2 OMR 1 ₹ ^ OMR 2 ₹ ^ SEK 3 ₹ ^ SEK - ₹ - JPY 784 ₹ 6 JPY 3,975 ₹ 32 DKK 33 ₹ ( 4 ) DKK 33 ₹ 3 AED 20 ₹ ^ AED 22 ₹ ^ CNH 1 ₹ ^ CNH 11 ₹ 3 MXN - ₹ - MXN 212 ₹ ( 35 ) COP - ₹ - COP 8,120 ₹ ( 5 ) MYR - ₹ - MYR 20 ₹ ( 2 ) RON - ₹ - RON 80 ₹ ( 9 ) BHD - ₹ - BHD ^ ₹ ^ HKD - ₹ - HKD 80 ₹ ^ CRC - ₹ - CRC 3,380 ₹ ( 19 ) NZD - ₹ - NZD 2 ₹ 2 Buy: Forward contracts AED 5 ₹ ^ AED - ₹ - NOK 12 ₹ ^ NOK - ₹ - QAR 4 ₹ 2 QAR 29 ₹ 10 ZAR 7 ₹ 1 ZAR - ₹ - PLN 26 ₹ 13 PLN 39 ₹ ( 6 ) SEK - ₹ - SEK 39 ₹ ( 5 ) USD - ₹ - USD 4 ₹ 1 CHF - ₹ - CHF 5 ₹ ( 29 ) TWD - ₹ - TWD 40 ₹ ( 2 ) BRL - ₹ - BRL 67 ₹ ( 5 ) RON - ₹ - RON 91 ₹ ( 9 ) CAD - ₹ - CAD 49 ₹ ( 4 ) € - ₹ - € 7 ₹ ( 5 ) CNH - ₹ - CNH 126 ₹ ( 5 ) RMB - ₹ - RMB 25 ₹ ( 6 ) £ - ₹ - £ 2 ₹ ^ KWD - ₹ - KWD ^ ₹ ^ AUD - ₹ - AUD 2 ₹ ^ Range forward option contracts USD 30 ₹ 31 USD - ₹ - Interest rate swaps USD 200 ₹ 82 USD - ₹ - ₹ ( 1,131 ) ₹ 796 ^ Value is less than 1 (1) USD 1,550 and USD 1,158 includes USD/PHP sell forward of USD 77 and USD 167 as at March 31, 2023 and 2024, respectively. The Company determines the existence of an economic relationship between the hedging instrument and the 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 consolidated statement of income at the time of the hedge relationship rebalancing. The following table summarizes activity in the cash flow hedging reserve within equity related to all derivative instruments classified as cash flow hedges: As at March 31, 2023 2024 Balance as at the beginning of the year ₹ 1,943 ₹ ( 1,762 ) Changes in fair value of effective portion of derivatives ( 4,839 ) 1,461 Deferred cancellation gain/(loss), net - 40 Net (gain)/loss reclassified to statement of income on occurrence of hedged transactions (1) 1,134 1,016 Ineffective portion of derivative instruments classified to consolidated statement of income - 18 Gain/(loss) on cash flow hedging derivatives, net ₹ ( 3,705 ) ₹ 2,535 Balance as at the end of the year ₹ ( 1,762 ) ₹ 773 Deferred tax asset/(liability) thereon 359 ( 195 ) Balance as at the end of the year, net of deferred taxes ₹ ( 1,403 ) ₹ 578 (1) Includes net (gain)/loss reclassified to revenue of ₹ 2,471 and ₹ 898 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to cost of revenues of ₹ ( 1,337 ) and ₹ 221 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to finance expenses of ₹ Nil and ₹ ( 167 ) for the year ended March 31, 2023, and 2024, respectively and net (gain)/loss reclassified to finance and other income of ₹ Nil and ₹ 64 for the year ended March 31, 2023, and 2024, respectively. The related hedge transactions for balance in cash flow hedging reserves as at March 31, 2024 are expected to occur and be reclassified to the statement of income over a period of fifteen months. As at March 31, 2023 and 2024, there were no material gains or losses on derivative transactions or portions thereof that have become ineffective as hedges or associated with an underlying exposure that did not occur. Sale of financial assets From time to time, in the normal course of business, the Company transfers accounts receivables, unbilled receivables and net investment in finance lease receivables (financial assets) to banks. Under the terms of the arrangements, the Company either substantially transfer its risks and rewards or surrenders control over the financial assets and transfer is without recourse. Accordingly, on such transfers the financial assets are derecognized and considered as sale of financial assets. Gains and losses on sale of financial assets without recourse are recorded at the time of sale based on the carrying value of the financial assets and fair value of servicing liability. The incremental impact of such transactions on our cash flow and liquidity for the years ended March 31, 2022, 2023 and 2024 is not material. Financial risk management Market Risk Market risk is the risk of loss of future earnings, to fair values or to future cash flows that may result from a change in the price of a financial instrument. The value of a financial instrument may change as a result of changes in the interest rates, foreign currency exchange rates and other market changes that affect market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments including investments, foreign currency receivables, payables and loans and borrowings. The Company’s exposure to market risk is a function of investment and borrowing activities and revenue generating activities in foreign currency. The objective of market risk management is to avoid excessive exposure of the Company’s earnings and equity to losses. Risk Management Procedures The Company manages market risk through a corporate treasury department, which evaluates and exercises independent control over the entire process of market risk management. The corporate treasury department recommends risk management objectives and policies, which are approved by our senior management and Audit Committee. The activities of this department include management of cash resources, implementing hedging strategies for foreign currency exposures, borrowing strategies, and ensuring compliance with market risk limits and policies. Foreign currency risk The Company operates internationally, and a major portion of its business is transacted in several currencies. Consequently, the Company is exposed to foreign exchange risk through receiving payment for sales and services in the United States of America and elsewhere and making purchases from overseas suppliers in various foreign currencies. The exchange rate risk primarily arises from foreign exchange revenue, receivables, cash balances, forecasted cash flows, payables and foreign currency loans and borrowings. A significant portion of the Company’s revenue is in the U.S. Dollar, the Pound Sterling, the Euro, the Canadian Dollar and the Australian Dollar, while a large portion of costs are in Indian rupees. The exchange rate between the rupee and these currencies has fluctuated significantly in recent years and may continue to fluctuate in the future. Appreciation of the rupee against these currencies can adversely affect the Company’s results of operations. The Company evaluates exchange rate exposure arising from these transactions and enters into foreign currency derivative instruments to mitigate such exposure. The Company follows established risk management policies, including the use of derivatives like foreign exchange forward/option contracts to hedge forecasted cash flows denominated in foreign currency. The Company has designated certain derivative instruments as cash flow hedges to mitigate the foreign exchange exposure of forecasted highly probable cash flows. As at March 31, 2024, a ₹ 1 increase in the spot exchange rate of the Indian rupee with the U.S. dollar would result in approximately ₹ 2,801 (consolidated statement of income ₹ 987 and other comprehensive income ₹ 1,814 ) decrease in the fair value, and a ₹ 1 decrease would result in approximately ₹ 2,877 (consolidated statement of income ₹ 987 and other comprehensive income ₹ 1,890 ) increase in the fair value of foreign currency dollar denominated derivative instruments (forward and option contracts). The below table presents foreign currency risk from non-derivative financial instruments as at March 31, 2023 and 2024: As at March 31, 2023 US$ Euro Pound Sterling Australian Dollar Canadian Dollar Other currencies (1) Total Trade receivables ₹ 42,312 ₹ 13,758 ₹ 8,911 ₹ 2,317 ₹ 1,567 ₹ 5,661 ₹ 74,526 Unbilled receivables 19,372 3,050 2,360 1,431 393 1,719 28,325 Contract assets 4,597 7,081 3,077 632 180 1,193 16,760 Cash and cash equivalents 10,048 5,810 2,448 1,288 2,643 4,244 26,481 Other financial assets 40,039 1,066 1,234 136 130 1,690 44,295 Lease Liabilities ( 4,022 ) ( 2,998 ) ( 457 ) ( 175 ) ( 118 ) ( 1,765 ) ( 9,535 ) Trade payables, accrued expenses and other financial liabilities ( 26,726 ) ( 11,417 ) ( 6,120 ) ( 1,329 ) ( 1,482 ) ( 3,285 ) ( 50,359 ) Non-derivative financial assets/ (liabilities), net ₹ 85,620 ₹ 16,350 ₹ 11,453 ₹ 4,300 ₹ 3,313 ₹ 9,457 ₹ 130,493 (1) Other currencies reflect currencies such as Saudi Riyal, Singapore Dollar and Japanese Yen. As at March 31, 2024 US$ Euro Pound Sterling Australian Dollar Canadian Dollar Other currencies (1) Total Trade receivables ₹ 35,193 ₹ 12,315 ₹ 8,644 ₹ 2,556 ₹ 819 ₹ 4,198 ₹ 63,725 Unbilled receivables 18,104 3,427 3,250 1,694 599 2,615 29,689 Contract assets 3,849 6,004 2,341 495 112 525 13,326 Cash and cash equivalents 19,008 4,672 1,068 782 3,441 3,320 32,291 Other financial assets 12,549 1,428 197 207 785 1,818 16,984 Lease Liabilities ( 2,976 ) ( 2,764 ) ( 183 ) ( 155 ) ( 137 ) ( 1,269 ) ( 7,484 ) Trade payables, accrued expenses and other financial liabilities ( 27,161 ) ( 15,370 ) ( 9,533 ) ( 1,624 ) ( 920 ) ( 3,045 ) ( 57,653 ) Non-derivative financial assets/ (liabilities), net ₹ 58,566 ₹ 9,712 ₹ 5,784 ₹ 3,955 ₹ 4,699 ₹ 8,162 ₹ 90,878 (1) Other currencies reflect currencies such as Saudi Riyal, United Arab Emirates Dirham and Japanese Yen. As at March 31, 2023 and 2024, respectively, every 1 % increase/decrease in the respective foreign currencies compared to functional currency of the Company increase/decrease our profits by approximately ₹ 1,305 and ₹ 909 , respectively. Interest rate risk Interest rate risk primarily arises from floating rate investments and borrowings, including various revolving and other lines of credit. The Company’s investments are primarily in short-term investments, which do not expose it to significant interest rate risk. The Company has taken certain interest rate swaps against its investments in floating rate instruments and if interest rates were to increase/(decrease) by 100 bps as on March 31, 2024, it would result in (decrease)/increase in fair value of interest rate swaps by approximately ₹ ( 26 ) and ₹ 26 respectively, in other comprehensive income. From time to time, the Company manages its net exposure to interest rate risk relating to borrowings by entering into interest rate swap agreements, which allows it to exchange periodic payments based on a notional amount and agreed upon fixed and floating interest rates. If interest rates were to increase/(decrease) by 100 bps as on March 31, 2024, it would result in increase/(decrease) in fair value of interest rate swaps by approximately ₹ 207 and ₹ ( 211 ) respectively, in other comprehensive income. If interest rates were to increase by 100 bps as on March 31, 2024, additional net annual interest expense on floating rate borrowing would amount to approximately ₹ 792 . Certain borrowings are also transacted at fixed interest rates. Credit risk Credit risk arises from the possibility that customers may not be able to settle their obligations as agreed. To manage this, the Company periodically assesses the credit rating and financial reliability of customers, considering the financial condition, current economic trends, forward looking macroeconomic information, analysis of historical bad debts and ageing of accounts receivable. No single customer accounted for more than 10% of the accounts receivable as at March 31, 2023 and 2024, or revenues for the years ended March 31, 2022, 2023 and 2024. There is no significant concentration of credit risk. Trade receivables and contract assets are written off where there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Company. Refer to Note 9 for changes in the allowance for lifetime expected credit loss. Counterparty risk Counterparty risk encompasses issuer risk on marketable securities, settlement risk on derivative and money market contracts and credit risk on cash and time deposits. Issuer risk is minimized by only buying securities which are at least AA rated in India based on Indian rating agencies. Settlement and credit risk is reduced by the policy of entering into transactions with counterparties that are usually banks or financial institutions with acceptable credit ratings. Exposure to these risks are closely monitored and maintained within predetermined parameters. There are limits on credit exposure to any financial institution. The limits are regularly assessed and determined based upon credit analysis including financial statements and capital adequacy ratio reviews. Liquidity risk Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time or at a reasonable price. The Company’s corporate treasury department is responsible for liquidity and funding as well as settlement management. In addition, processes and policies related to such risks are overseen by senior management. Management monitors the Company’s net liquidity position through rolling forecasts based on the expected cash flows. As at March 31, 2024, cash and cash equivalents are held with major banks and financial institutions. The table below provides details regarding the remaining contractual maturities of significant financial liabilities at the reporting date. The amounts include estimated interest payments and exclude the impact of netting agreements, if any. As at March 31, 2023 Less than 1 year 1-2 years 2-4 years Beyond 4 years Total Cashflows Interest included in total cash flows Carrying value Loans, borrowings and bank overdrafts (1) ₹ 91,743 ₹ 924 ₹ 63,015 ₹ - ₹ 155,682 ₹ ( 5,589 ) ₹ 150,093 Lease Liabilities (1) 9,620 7,130 7,233 3,087 27,070 ( 2,497 ) 24,573 Trade payables and accrued expenses 89,054 - - - 89,054 - 89,054 Derivative liabilities 2,825 153 26 - 3,004 - 3,004 Other financial liabilities (2) 4,192 1,587 951 410 7,140 ( 350 ) 6,790 As at March 31, 2024 Less than 1 year 1-2 years 2-4 years Beyond 4 years Total Cashflows Interest included in total cash flows Carrying value Loans, borrowings and bank overdrafts (1) ₹ 81,157 ₹ 938 ₹ 63,019 ₹ - ₹ 145,114 ₹ ( 3,648 ) ₹ 141,466 Lease Liabilities (1) 10,377 6,670 5,504 3,690 26,241 ( 3,058 ) 23,183 Trade payables and accrued expenses 88,566 - - - 88,566 - 88,566 Derivative liabilities 558 4 - - 562 - 562 Other financial liabilities (2) 2,272 601 2,513 2,790 8,176 ( 919 ) 7,257 (1) Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities. (2) Includes future cash outflow towards estimated interest on contingent consideration and liability on written put options to non-controlling interests. The balanced view of liquidity and financial indebtedness is stated in the table below. The management for external communication with investors, analysts and rating agencies uses this calculation of the net cash position: As at March 31, 2023 2024 Cash and cash equivalents ₹ 91,880 ₹ 96,953 Investments - current 309,232 311,171 Loans, borrowings and bank overdrafts ( 150,093 ) ( 141,466 ) ₹ 251,019 ₹ 266,658

Foreign currency translation re

Foreign currency translation reserve and Other reserves	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Foreign currency translation reserve and Other reserves	20. Foreign currency translation reserve and Other reserves The movement in foreign currency translation reserve attributable to equity holders of the Company is summarized below: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 26,850 ₹ 43,255 Translation difference related to foreign operations, net 16,538 4,204 Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to consolidated statement of income ( 133 ) ( 198 ) Balance at the end of the year ₹ 43,255 ₹ 47,261 The movement in other reserves is summarized below: Other Reserves Particulars Remeasurements of the defined benefit plans Investment in debt instruments Investment in equity instruments Capital Redemption Reserve Gross obligation to non-controlling interests under As at April 1, 2021 ₹ ( 897 ) ₹ 4,237 ₹ 1,378 ₹ 1,122 ₹ - Other comprehensive income 399 ( 1,219 ) 8,710 - - As at March 31, 2022 ₹ ( 498 ) ₹ 3,018 ₹ 10,088 ₹ 1,122 ₹ - As at April 1, 2022 ₹ ( 498 ) ₹ 3,018 ₹ 10,088 ₹ 1,122 ₹ - Other comprehensive income ( 50 ) ( 3,137 ) 705 - - As at March 31, 2023 ₹ ( 548 ) ₹ ( 119 ) ₹ 10,793 ₹ 1,122 ₹ - As at April 1, 2023 ₹ ( 548 ) ₹ ( 119 ) ₹ 10,793 ₹ 1,122 ₹ - Addition through Business combination (Refer to Note 7) - - - - ( 4,238 ) Other comprehensive income 262 1,516 ( 473 ) - - Buyback of equity shares (Refer to Note 22) - - - 539 - As at March 31, 2024 ₹ ( 286 ) ₹ 1,397 ₹ 10,320 ₹ 1,661 ₹ ( 4,238 )

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Income taxes	21. Income taxes Year ended March 31, 2022 2023 2024 Income tax expense as per the statement of income ₹ 28,946 ₹ 33,992 ₹ 36,089 Income tax included in other comprehensive income on: Gains/(losses) on investment securities 242 ( 275 ) 259 Gains/(losses) on cash flow hedging derivatives 14 ( 825 ) 554 Remeasurements of the defined benefit plans 3 ( 16 ) 111 ₹ 29,205 ₹ 32,876 ₹ 37,013 Income tax expense consists of the following: Year ended March 31, 2022 2023 2024 Current taxes ₹ 32,415 ₹ 32,198 ₹ 34,973 Deferred taxes ( 3,469 ) 1,794 1,116 ₹ 28,946 ₹ 33,992 ₹ 36,089 The reconciliation between the provision of income tax and amounts computed by applying the Indian statutory income tax rate to profit before taxes is as follows: Year ended March 31, 2022 2023 2024 Profit before tax ₹ 151,275 ₹ 147,657 ₹ 147,210 Enacted income tax rate in India 34.94 % 34.94 % 34.94 % Computed expected tax expense ₹ 52,855 ₹ 51,591 ₹ 51,435 Effect of: Income exempt from tax ₹ ( 17,503 ) ₹ ( 17,398 ) ₹ ( 14,897 ) Basis differences that will reverse during a tax holiday period 1,348 268 ( 202 ) Income taxed at higher / (lower) rates ( 5,649 ) ( 3,818 ) ( 7,497 ) Taxes related to prior years ( 5,499 ) ( 536 ) 2,567 Changes in unrecognized deferred tax assets 669 618 1,092 Expenses disallowed for tax purpose 2,898 3,563 3,945 Others, net ( 173 ) ( 296 ) ( 354 ) Income tax expense ₹ 28,946 ₹ 33,992 ₹ 36,089 Effective income tax rate 19.13 % 23.02 % 24.52 % The components of deferred tax assets and liabilities are as follows: As at March 31, 2023 2024 Deferred tax assets Carry forward losses (1) ₹ 2,624 ₹ 1,254 Trade payables, accrued expenses and other liabilities 6,367 5,793 Allowances for lifetime expected credit loss 1,743 1,618 Cash flow hedges 359 - Others - 94 ₹ 11,093 ₹ 8,759 Deferred tax liabilities Property, plant and equipment ₹ ( 911 ) ₹ ( 912 ) Amortizable goodwill ( 3,855 ) ( 4,909 ) Intangible assets ( 10,170 ) ( 8,601 ) Interest income and fair value movement of investments ( 1,170 ) ( 1,347 ) Contract liabilities ( 370 ) ( 625 ) Special Economic Zone re-investment reserve ( 7,237 ) ( 7,820 ) Cash flow hedges - ( 195 ) Others ( 433 ) - ₹ ( 24,146 ) ₹ ( 24,409 ) Deferred tax liabilities, net ₹ ( 13,053 ) ₹ ( 15,650 ) Amounts presented in consolidated statement of financial position: Deferred tax assets ₹ 2,100 ₹ 1,817 Deferred tax liabilities ( 15,153 ) ( 17,467 ) (1) Includes deferred tax asset recognized on carry forward losses pertaining to business combinations. Movement in deferred tax assets and liabilities Movement during the year ended As at April 1, 2021 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combinations and others Translation adjustment As at March 31, 2022 Carry forward losses ₹ 1,637 ₹ 1,083 ₹ - ₹ ( 677 ) ₹ 101 ₹ 2,144 Trade payables, accrued expenses and other liabilities 5,115 363 ( 3 ) 584 44 6,103 Allowances for lifetime expected credit loss 3,208 ( 248 ) - - 27 2,987 Property, plant and equipment ( 1,268 ) 289 - ( 49 ) ( 30 ) ( 1,058 ) Amortizable goodwill ( 2,065 ) ( 1,129 ) - - ( 91 ) ( 3,285 ) Intangible assets ( 1,249 ) 1,910 - ( 10,094 ) ( 212 ) ( 9,645 ) Interest income and fair value movement of investments ( 1,582 ) 424 ( 242 ) 336 ( 3 ) ( 1,067 ) Cash flow hedges ( 452 ) - ( 14 ) - - ( 466 ) Contract asset / (Contract liabilities) 91 ( 205 ) - 47 7 ( 60 ) Special Economic Zone re-investment reserve ( 6,494 ) 945 - - - ( 5,549 ) Others 90 37 - 24 ( 98 ) 53 Deferred tax liabilities, net ₹ ( 2,969 ) ₹ 3,469 ₹ ( 259 ) ₹ ( 9,829 ) ₹ ( 255 ) ₹ ( 9,843 ) Movement during the year ended As at April 1, 2022 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combinations and others Translation adjustment As at March 31, 2023 Carry forward losses ₹ 2,144 ₹ 397 ₹ - ₹ - ₹ 83 ₹ 2,624 Trade payables, accrued expenses and other liabilities 6,103 99 16 - 149 6,367 Allowances for lifetime expected credit loss 2,987 ( 1,234 ) - - ( 10 ) 1,743 Property, plant and equipment ( 1,058 ) 202 - - ( 55 ) ( 911 ) Amortizable goodwill ( 3,285 ) ( 299 ) - - ( 271 ) ( 3,855 ) Intangible assets ( 9,645 ) 1,947 - ( 1,750 ) ( 722 ) ( 10,170 ) Interest income and fair value movement of investments ( 1,067 ) ( 367 ) 275 - ( 11 ) ( 1,170 ) Cash flow hedges ( 466 ) - 825 - - 359 Contract asset / (Contract liabilities) ( 60 ) ( 298 ) - - ( 12 ) ( 370 ) Special Economic Zone re-investment reserve ( 5,549 ) ( 1,688 ) - - - ( 7,237 ) Others 53 ( 553 ) - 134 ( 67 ) ( 433 ) Deferred tax liabilities, net ₹ ( 9,843 ) ₹ ( 1,794 ) ₹ 1,116 ₹ ( 1,616 ) ₹ ( 916 ) ₹ ( 13,053 ) Movement during the year ended As at April 1, 2023 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combination and others Translation adjustment As at March 31, 2024 Carry forward losses ₹ 2,624 ₹ ( 1,384 ) ₹ - ₹ - ₹ 14 ₹ 1,254 Trade payables, accrued expenses and other liabilities 6,367 ( 477 ) ( 111 ) ( 4 ) 18 5,793 Allowances for lifetime expected credit loss 1,743 ( 129 ) - - 4 1,618 Property, plant and equipment ( 911 ) ( 1 ) - - - ( 912 ) Amortizable goodwill ( 3,855 ) ( 993 ) - - ( 61 ) ( 4,909 ) Intangible assets ( 10,170 ) 2,067 - ( 367 ) ( 131 ) ( 8,601 ) Interest income and fair value movement of investments ( 1,170 ) 82 ( 259 ) - - ( 1,347 ) Cash flow hedges 359 - ( 554 ) - - ( 195 ) Contract asset / (Contract liabilities) ( 370 ) ( 257 ) - 5 ( 3 ) ( 625 ) Special Economic Zone re-investment reserve ( 7,237 ) ( 583 ) - - - ( 7,820 ) Others ( 433 ) 559 - ( 22 ) ( 10 ) 94 Deferred tax liabilities, net ₹ ( 13,053 ) ₹ ( 1,116 ) ₹ ( 924 ) ₹ ( 388 ) ₹ ( 169 ) ₹ ( 15,650 ) Deferred taxes on unrealized foreign exchange gain / loss relating to cash flow hedges, fair value movements in investments and remeasurements of the defined benefit plans are recognized in other comprehensive income. Deferred tax liability on the intangible assets identified and carry forward losses on acquisitions is recorded by an adjustment to goodwill. Other than these, the change in deferred tax assets and liabilities is primarily recorded in the consolidated statement of income. In assessing the realizability of deferred tax assets, the Company considers the extent to which it is probable that the deferred tax asset will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable profits during the periods in which those temporary differences and tax loss carry-forwards become deductible. The Company considers the expected reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on this, the Company believes that it is probable that the Company will realize the benefits of these deductible differences. The amount of deferred tax asset considered realizable, however, could be reduced in the near term if the estimates of future taxable income during the carry-forward period are reduced. Deferred tax asset amounting to ₹ 9,321 and ₹ 10,676 as at March 31, 2023 and 2024, respectively in respect of unused tax losses have not been recognized by the Company. The tax loss carry-forwards of ₹ 38,564 and ₹ 43,785 as at March 31, 2023 and 2024, respectively, on which deferred tax asset has not been recognized by the Company, because it is probable that future taxable profits will not be available against which the unused tax losses can be utilized in the foreseeable future. Approximately, ₹ 35,621 , and ₹ 40,409 as at March 31, 2023 and 2024, respectively, of these tax loss carry-forwards is not currently subject to expiration dates. The remaining tax loss carry-forwards of approximately ₹ 2,943 and ₹ 3,376 as at March 31, 2023 and 2024, respectively, expires in various years through fiscal year 2043 . The Company has recognized deferred tax assets of ₹ 2,624 and ₹ 1,254 p rimarily in respect of carry forward losses including certain subsidiaries as at March 31, 2023 and 2024, respectively. Management’s projections of future taxable income and tax planning strategies support the assumption that it is probable that sufficient taxable income will be available to utilize these deferred tax assets. We have calculated our domestic tax liability under normal provisions. Accordingly, no deferred tax asset has been recognized towards MAT in the statement of financial position for the years ended March 31, 2023 and 2024. The effective MAT rate is 17.47 %. The excess tax paid under MAT provisions over and above normal tax liability can be carried forward for a period of fifteen years and set-off against future tax liabilities computed under normal tax provisions. A substantial portion of the profits of the Company’s India operations are exempt from Indian income taxes being profits attributable to export operations and profits from units established under the Special Economic Zone Act, 2005 scheme. Units in designated special economic zones providing service on or after April 1, 2005 will be eligible for a deduction of 100 percent of profits or gains derived from the export of services for the first five years from commencement of provision of services and 50 percent of such profits and gains for a further five years. 50% tax deduction is available for a further five years subject to the unit meeting certain defined conditions. Profits from certain other undertakings are also eligible for preferential tax treatment. New Special Economic Zone units set up on or after April 1, 2021 are not eli gible for the aforesaid deduction. The tax holiday period being currently available to the Company expires in various years through fiscal 2034-35 . The impact of tax holidays has resulted in a decrease of current tax expense of ₹ 16,483 , ₹ 16,718 and ₹ 14,308 for the years ended March 31, 2022, 2023 and 2024, respectively, compared to the effective tax amounts that we estimate the Company would have been required to pay if these incentives had not been available. The per share effect of these tax incentives for the years ended March 31, 2022, 2023 and 2024 was ₹ 3.02 , ₹ 3.05 , a nd ₹ 2.71 , res pectively. Deferred income tax liabilities are recognized for all taxable temporary differences except in respect of taxable temporary differences associated with investments in subsidiaries where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future. Accordingly, deferred income tax liabilities on cumulative earnings of subsidiaries amounting to ₹ 108,724 and ₹ 88,742 as at March 31, 2023 and 2024, respectively and branch profit tax 15 % of the US branch profit have not been recognized. Further, it is not practicable to estimate the amount of the unrecognized deferred tax liabilities for these undistributed earnings.

Dividends and Buyback of equity

Dividends and Buyback of equity shares	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Dividends and Buyback of equity shares	22. Dividends and Buyback of equity shares The Company declares and pays dividends in Indian rupees. According to the Companies Act, 2013 any dividend should be declared out of accumulated distributable profits. A Company may, before the declaration of any dividend, transfer a percentage of its profits for that financial year as it may consider appropriate to the reserves. The cash dividends paid per equity share were ₹ 1 , ₹ 6 (including ₹ 5 declared on March 25, 2022) and ₹ 1 , during the years ended March 31, 2022, 2023 and 2024, respectively. During the year ended March 31, 2024, the Company concluded the buyback of 269,662,921 equity shares (at a price of ₹ 445 per equity share) as approved by the Board of Directors on April 27, 2023. This has resulted in a total cash outflow of ₹ 145,173 (including tax on buyback of ₹ 24,783 and transaction costs related to buyback of ₹ 390 ). In line with the requirement of the Companies Act, 2013, an amount of ₹ 3,768 and ₹ 141,405 has been utilized from share premium and retained earnings respectively. Further, capital redemption reserve (included in other reserves) of ₹ 539 (representing the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Consequent to such buyback, the paid-up equity share capital has reduced by ₹ 539 .

Additional capital disclosures

Additional capital disclosures	12 Months Ended
	Mar. 31, 2024
Capital structure [abstract]
Additional capital disclosures	23. Additional capital disclosures The key objective of the Company’s capital management is to ensure that it maintains a stable capital structure with the focus on total equity to uphold investor, creditor, and customer confidence and to ensure future development of its business. The Company’s focus is to keep strong total equity base to ensure independence, security, as well as a high financial flexibility for potential future borrowings, if required without impacting the risk profile of the Company. The Company’s goal is to continue to be able to return excess liquidity to shareholders by continuing to distribute annual dividends in future periods. The amount of future dividends/ buyback of equity shares will be balanced with efforts to continue to maintain an adequate liquidity status. The capital structure as at March 31, 2023 and 2024 was as follows: As at March 31, 2023 2024 % Change Equity attributable to the equity shareholders of the Company ₹ 781,164 ₹ 749,883 ( 4.0 )% As percentage of total capital 82 % 82 % Current loans, borrowings and bank overdrafts 88,821 79,166 Non-current loans and borrowings 61,272 62,300 Current and non-current lease liabilities 24,573 23,183 Total loans, borrowings and bank overdrafts and lease liabilities ₹ 174,666 ₹ 164,649 ( 5.7 )% As percentage of total capital 18 % 18 % Total capital ₹ 955,830 ₹ 914,532 ( 4.3 )% Loans and borrowings represent 16 % and 15 % of total capital as at March 31, 2023 and 2024, respectively. The Company is not subjected to any externally imposed capital requirements.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Revenue	24. Revenue A. Contract assets and Contract liabilities The following table presents the changes in contract assets balance: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 20,647 ₹ 23,001 Amount reclassified to receivables pertaining to fixed price development contracts on completion of milestones ( 15,541 ) ( 18,139 ) Increase due to revenue recognized during the year 17,496 14,896 Translation adjustment 399 96 Balance at the end of the year ₹ 23,001 ₹ 19,854 The following table presents the changes in contract liabilities balance: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 27,915 ₹ 22,682 Revenue recognized from opening balance of contract liabilities ( 21,696 ) ( 19,815 ) Increase due to invoicing during the year 16,063 14,761 Translation adjustment 400 25 Balance at the end of the year ₹ 22,682 ₹ 17,653 Contract assets and liabilities are reported in a net position on a contract-by-contract basis at the end of each reporting period. B. Remaining performance obligations Revenue allocated to remaining performance obligations represents contracted revenue that has not yet been recognized, which includes contract liabilities and amounts that will be invoiced and recognized as revenue in future periods. Applying the practical expedient, the Company has not disclosed its right to consideration from customers in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date, which are contracts invoiced on time and material basis and volume based. As at March 31, 2022, 2023 and 2024, the aggregate amount of the Transaction Price allocated to remaining performance obligations, other than those meeting the exclusion criteria above, were ₹ 328,191 , ₹ 317,612 and ₹ 318,756 , respectively of which approximately 59 %, 66 % and 66 %, respectively is expected to be recognized as revenues within two years, and the remainder thereafter. This includes contracts with a substantive enforceable termination penalty if the contract is terminated without cause by the customer, based on an overall assessment of the contract carried out at the time of inception. Historically, customers have not terminated contracts without cause. C. Disaggregation of revenue The tables below present disaggregated revenue from contracts with customers by business segment (refer to Note 34 “Segment Information”), sector and nature of contract. The Company believes that the below disaggregation best depicts the nature, amount, timing and uncertainty of revenue and cash flows from economic factors. Effective April 1, 2023, the Company has reorganized its segments by merging India State Run Enterprises (“ISRE”) segment as part of its APMEA SMU within IT Services segment. Comparative period disaggregated revenue information has been restated to give effect to this change. Information on disaggregation of revenues for the year ended March 31, 2022 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ - ₹ 784,761 Sale of products - - - - - 6,173 6,173 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,609 ₹ 144,076 ₹ 93,039 ₹ 33,636 ₹ 273,360 Health 73,542 127 13,975 3,499 91,143 Consumer 89,824 2,589 31,718 15,047 139,178 Communications 9,387 1,207 12,952 15,035 38,581 Energy, Natural Resources and Utilities 712 36,413 38,421 19,492 95,038 Manufacturing 199 26,662 23,220 3,518 53,599 Technology 40,570 27,049 18,696 7,547 93,862 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 C. Revenue by nature of contract Fixed price and volume based ₹ 121,656 ₹ 131,975 ₹ 139,031 ₹ 61,893 ₹ 454,555 ₹ - ₹ 454,555 Time and materials 95,187 106,148 92,990 35,881 330,206 - 330,206 Products - - - - - 6,173 6,173 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 Information on disaggregation of revenues for the year ended March 31, 2023 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ - ₹ 898,829 Sale of products - - - - - 6,047 6,047 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 B. Revenue by sector Banking, Financial Services and Insurance ₹ 4,611 ₹ 171,085 ₹ 102,741 ₹ 36,408 ₹ 314,845 Health 82,992 213 17,896 4,100 105,201 Consumer 109,398 4,087 38,010 18,270 169,765 Communications 13,059 1,399 13,510 14,405 42,373 Energy, Natural Resources and Utilities 739 39,949 39,767 22,644 103,099 Manufacturing 163 33,148 24,732 3,739 61,782 Technology 49,181 27,143 18,779 6,661 101,764 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 C. Revenue by nature of contract Fixed price and volume based ₹ 150,188 ₹ 141,397 ₹ 146,280 ₹ 63,339 ₹ 501,204 ₹ - ₹ 501,204 Time and materials 109,955 135,627 109,155 42,888 397,625 - 397,625 Products - - - - - 6,047 6,047 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 Information on disaggregation of revenues for the year ended March 31, 2024 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ - ₹ 893,476 Sale of products - - - - - 4,127 4,127 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,462 ₹ 165,002 ₹ 95,475 ₹ 35,762 ₹ 298,701 Health 95,496 162 17,699 4,954 118,311 Consumer 102,439 5,351 43,035 16,387 167,212 Communications 11,979 1,287 11,396 12,673 37,335 Energy, Natural Resources and Utilities 1,317 42,032 41,165 21,039 105,553 Manufacturing 91 31,620 25,482 4,348 61,541 Technology 54,347 23,933 19,565 6,978 104,823 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603 C. Revenue by nature of contract Fixed price and volume based ₹ 150,253 ₹ 140,676 ₹ 149,007 ₹ 62,011 ₹ 501,947 ₹ - ₹ 501,947 Time and materials 117,878 128,711 104,810 40,130 391,529 - 391,529 Products - - - - - 4,127 4,127 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603

Expenses by nature

Expenses by nature	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Expenses by nature	25. Expenses by nature Year ended March 31, 2022 2023 2024 Employee compensation ₹ 450,075 ₹ 537,644 ₹ 549,301 Sub-contracting and technical fees 108,589 115,247 103,030 Cost of hardware and software 6,431 6,627 4,116 Travel 7,320 14,445 15,102 Facility expenses 11,990 13,492 14,556 Software license expense for internal use 13,279 18,717 18,378 Depreciation, amortization and impairment (1) 30,911 33,402 34,071 Communication 5,760 5,911 4,878 Legal and professional fees 15,026 13,288 9,559 Rates, taxes and insurance 4,548 5,905 5,993 Marketing and brand building 2,010 2,951 3,555 Lifetime expected credit loss/ (write-back) ( 797 ) ( 604 ) 640 (Gain)/loss on sale of property, plant and equipment, net (2) ( 313 ) ( 89 ) ( 2,072 ) Miscellaneous expenses (2)(3) 2,360 2,806 737 Total cost of revenues, selling and marketing expenses and general and administrative expenses ₹ 657,189 ₹ 769,742 ₹ 761,844 (1) Depreciation, amortization, and impairment includes an impairment charge on intangible assets amounting to ₹ Nil , ₹ 1,816 and ₹ 1,701 , for the years ended March 31, 2022, 2023 and 2024, respectively. (Refer to Note 6) (2) (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Miscellaneous expenses and is presented separately for the year ended March 31, 2024. Previous period figures have been reclassified accordingly. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ ( 2,357 ). (3) Miscellaneous expenses are net of reversals of contingent consideration (Refer to Note 19).

Other operating income_(loss),

Other operating income/(loss), net	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Other operating income/(loss), net	26. Other operating income/(loss), net During the year ended March 31, 2022, the Company sold its investment in Ensono Holdings, LLC as a result of an acquisition by another investor for a consideration of ₹ 5,628 and recognized a cumulative gain of ₹ 1,252 (net of tax ₹ 430 ) in other comprehensive income being profit on sale of investment designated as FVTOCI. The Company also recognized ₹ 1,233 for the year ended March 31, 2022 under other operating income/(loss), net towards change in fair value of callable units pertaining to achievement of cumulative business targets. During the year ended March 31, 2022, the Company sold its investment in Denim Group as a result of an acquisition by another investor for a consideration of ₹ 1,652 and recognized a cumulative gain of ₹ 953 in other operating income/(loss), net including reclassification of exchange differences on foreign currency translation.

Finance expenses

Finance expenses	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Finance expenses	27. Finance expenses Year ended March 31, 2022 2023 2024 Interest expense (1) ₹ 5,325 ₹ 10,077 ₹ 12,552 ₹ 5,325 ₹ 10,077 ₹ 12,552 (1) Refer to Note 5 for Interest expenses on lease liabilities.

Finance and other income and Fo

Finance and other income and Foreign exchange gains/(losses), net	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Finance and other income and Foreign exchange gains/(losses), net	28. Finance and other income and Foreign exchange gains/(losses), net Year ended March 31, 2022 2023 2024 Interest income ₹ 13,114 ₹ 16,889 ₹ 19,478 Dividend income from equity investments designated as FVTOCI 2 3 3 Exchange fluctuation gain on foreign currency borrowings 1,485 - - Net gain from investments classified as FVTPL 1,270 1,344 4,558 Net gain/(loss) from investments classified as FVTOCI 386 ( 51 ) ( 143 ) Finance and other income ₹ 16,257 ₹ 18,185 ₹ 23,896 Foreign exchange gains/(losses), net on financial instruments measured at FVTPL ₹ 808 ₹ ( 4,342 ) ₹ 650 Other foreign exchange gains/(losses), net 3,547 8,814 ( 310 ) Foreign exchange gains/(losses), net ₹ 4,355 ₹ 4,472 ₹ 340

Earnings per equity share

Earnings per equity share	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Earnings per equity share	29. Earnings per equity share A reconciliation of profit for the year and equity shares used in the computation of basic and diluted earnings per equity share is set out below: Basic: Basic earnings per equity share is calculated by dividing the profit attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the year, excluding equity shares purchased by the Company and held as treasury shares. Year ended March 31, 2022 2023 2024 Profit attributable to equity holders of the Company ₹ 122,191 ₹ 113,500 ₹ 110,452 Weighted average number of equity shares outstanding 5,466,705,840 5,477,466,573 5,288,285,555 Basic earnings per equity share ₹ 22.35 ₹ 20.73 ₹ 20.89 Diluted: Diluted earnings per equity share is calculated by adjusting the weighted average number of equity shares outstanding during the year for assumed conversion of all dilutive potential equity shares. Employee share options are dilutive potential equity shares for the Company. The calculation is performed in respect of share options to determine the number of equity shares that could have been acquired at fair value (determined as the average market price of the Company’s equity shares during the year). The number of equity shares calculated as above is compared with the number of equity shares that would have been issued assuming the exercise of the share options. Year ended March 31, 2022 2023 2024 Profit attributable to equity holders of the Company ₹ 122,191 ₹ 113,500 ₹ 110,452 Weighted average number of equity shares outstanding 5,466,705,840 5,477,466,573 5,288,285,555 Effect of dilutive equivalent share options 15,377,598 11,524,602 17,426,759 Weighted average number of equity shares for diluted earnings per share 5,482,083,438 5,488,991,175 5,305,712,314 Diluted earnings per equity share ₹ 22.29 ₹ 20.68 ₹ 20.82

Employee stock incentive plans

Employee stock incentive plans	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Employee stock incentive plans	30. Employee stock incentive plans The stock compensation expense recognized for employee services received during the year ended March 31, 2022, 2023 and 2024, were ₹ 4,164 , ₹ 3,958 , and ₹ 5,590 , respectively. Wipro Equity Reward Trust ("WERT") In 1984, the Company established a controlled trust called WERT. In the earlier years, WERT purchased shares of the Company out of funds borrowed from the Company. The Company’s Nomination and Remuneration Committee recommends to WERT certain officers and key employees, to whom WERT issues shares from its holdings at nominal price subject to vesting conditions. WERT held 14,689,729 , 9,895,836 and 5,952,740 treasury shares as at March 31, 2022, 2023 and 2024, respectively. Wipro Employee Restricted Stock Unit Option Plans A summary of the general terms of grants under restricted stock unit option plans are as follows: Name of Plan Number of options reserved under the plan Range of exercise price Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) (1) 59,797,979 US$ 0.03 Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) (1) 59,797,979 ₹ 2 Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) (1) 49,831,651 ₹ 2 Employees covered under restricted stock unit (the “RSUs” ) option plans are granted an option to purchase shares of the Company at the respective exercise prices, subject to requirements of vesting conditions. These options generally vest in tranches over a period of one to three years from the date of grant. Upon vesting, the employees can acquire one equity share for every option. (1) The maximum contractual term for these RSUs option plans is perpetual until the options are available for grant under the plan. The activity in equity-settled restricted stock unit option plans is summarized below: Year ended March 31, 2022 2023 2024 Range of exercise price and weighted average exercise price Numbers of options Outstanding at the beginning of the year ₹ 2 15,831,948 12,242,672 8,452,491 US $ 0.03 10,822,476 17,511,902 16,457,558 Granted (1) ₹ 2 2,500,481 2,756,820 5,237,166 US $ 0.03 10,470,026 8,440,980 14,546,143 Adjustment of Performance based stock options on completion ₹ 2 608,435 ( 343,451 ) ( 655,831 ) US $ 0.03 570,076 ( 943,333 ) ( 1,807,750 ) Exercised ₹ 2 ( 4,712,311 ) ( 4,910,689 ) ( 4,151,654 ) US $ 0.03 ( 2,930,735 ) ( 5,730,830 ) ( 6,674,868 ) Forfeited and expired ₹ 2 ( 1,985,881 ) ( 1,292,861 ) ( 1,146,503 ) US $ 0.03 ( 1,419,941 ) ( 2,821,161 ) ( 3,669,857 ) Outstanding at the end of the year ₹ 2 12,242,672 8,452,491 7,735,669 US $ 0.03 17,511,902 16,457,558 18,851,226 Exercisable at the end of the year ₹ 2 2,478,568 2,806,799 1,905,001 US $ 0.03 1,072,118 1,329,682 2,038,346 (1) Includes 1,135,949 , Nil and 1,892,498 Performance based stock options (RSUs) during the year ended March 31, 2022, 2023 and 2024, respectively. 2,941,546 , Nil and 5,659,164 Performance based stock options (ADS) during the year ended March 31, 2022, 2023 and 2024, respectively. Performance based stock options (RSUs) were issued under Wipro Employee Restricted Stock Unit plan 2007 (WSRUP 2007 plan) and Performance based stock options (ADS) were issued under Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan). Performance based stock options will vest based on the performance parameters of the Company. The activity in cash-settled restricted stock unit option plans is summarized below: Year ended March 31, 2022 2023 2024 Number of options Outstanding at the beginning of the year 78,199 24,600 11,800 Exercised ( 46,133 ) ( 12,800 ) ( 4,800 ) Forfeited and expired ( 7,466 ) - - Outstanding at the end of the year 24,600 11,800 7,000 Exercisable at the end of the year 2,800 7,600 7,000 The following table summarizes information about outstanding restricted stock unit option plans: Year ended March 31, 2022 2023 2024 Range of exercise price and weighted average exercise price Number of options Weighted average remaining life (months) Number of options Weighted average remaining life (months) Number of options Weighted average remaining life (months) ₹ 2 12,242,672 13 8,452,491 14 7,735,669 18 US$ 0.03 17,511,902 20 16,457,558 21 18,851,226 20 The weighted average grant date fair value of options granted during the year ended March 31, 2022, 2023 and 2024 was ₹ 603.47 , ₹ 422.37 , and ₹ 387.67 for each option, respectively. The weighted average share price of options exercised during the year ended March 31, 2021, 2022 and 2023 was ₹ 604.47 , ₹ 421.06 , and ₹ 422.87 for each option, respectively.

Employee benefits

Employee benefits	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Employee benefits	31. Employee benefits a) Employee costs includes Year ended March 31, 2022 2023 2024 Salaries and bonus ₹ 429,837 ₹ 516,063 ₹ 524,484 Employee benefits plans 16,074 17,623 19,227 Share-based compensation (1) 4,164 3,958 5,590 ₹ 450,075 ₹ 537,644 ₹ 549,301 (1) Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs. The employee benefit cost is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2022 2023 2024 Cost of revenues ₹ 382,446 ₹ 456,759 ₹ 459,466 Selling and marketing expenses 41,339 46,840 51,224 General and administrative expenses 26,290 34,045 38,611 ₹ 450,075 ₹ 537,644 ₹ 549,301 Defined benefit plan actuarial (gains)/losses recognized in other comprehensive income include: Year ended March 31, 2022 2023 2024 Return on plan assets excluding interest income - loss/(gain) ₹ ( 30 ) ₹ 626 ₹ ( 675 ) Actuarial loss/(gain) arising from financial assumptions ( 625 ) ( 2,106 ) 373 Actuarial loss/(gain) arising from demographic assumptions ( 667 ) 342 98 Actuarial loss/(gain) arising from experience adjustments 920 741 82 Changes in asset ceiling - 463 ( 71 ) (Gain)/loss on re-measurement of defined benefit plans, net ₹ ( 402 ) ₹ 66 ₹ ( 193 ) Deferred tax (asset)/liability thereon 3 ( 16 ) 111 (Gain)/loss on re-measurement of defined benefit plans, net of deferred taxes ₹ ( 399 ) ₹ 50 ₹ ( 82 ) b) Gratuity and foreign pension Defined benefit plans include gratuity for employees drawing salary in Indian rupees, pension and certain benefit plans in foreign jurisdictions. Amount recognized in the consolidated statement of income in respect of defined benefit plans is as follows: Year ended March 31, 2022 2023 2024 Current service cost ₹ 2,674 ₹ 2,682 ₹ 2,993 Net interest expense on net defined benefit liability/(asset) 64 45 45 Net charge to statement of income ₹ 2,738 ₹ 2,727 ₹ 3,038 Actual return on plan assets ₹ 715 ₹ 184 ₹ 1,828 Change in present value of defined benefit obligation is summarized below: As at March 31, 2023 2024 Defined benefit obligation at the beginning of the year ₹ 18,893 ₹ 18,613 Addition through Business combination 94 13 Current service cost 2,682 2,993 Interest expense on obligation 855 1,178 Benefits paid ( 3,291 ) ( 1,927 ) Remeasurement loss/(gain) Actuarial loss/(gain) arising from financial assumptions ( 2,106 ) 373 Actuarial loss/(gain) arising from demographic assumptions 342 98 Actuarial loss/(gain) arising from experience adjustments 741 82 Translation adjustment 403 93 Defined benefit obligation at the end of the year ₹ 18,613 ₹ 21,516 Change in plan assets is summarized below: As at March 31, 2023 2024 Fair value of plan assets at the beginning of the year ₹ 17,701 ₹ 18,005 Expected return on plan assets 810 1,153 Employer contributions 306 140 Benefits paid ( 513 ) ( 20 ) Remeasurement (loss)/gain Return on plan assets excluding interest income - (loss)/gain ( 626 ) 675 Translation adjustment 327 69 Fair value of plan assets at the end of the year ₹ 18,005 ₹ 20,022 As at March 31, 2023 2024 Defined benefit obligation 18,613 21,516 Fair value of plan assets 18,005 20,022 Present value of unfunded obligation ₹ ( 608 ) ₹ ( 1,494 ) Effect of asset ceiling ( 490 ) ( 442 ) Recognized liability ₹ ( 1,098 ) ₹ ( 1,936 ) Change in effect of asset ceiling is summarized below: As at March 31, 2023 2024 Effect of asset ceiling at the beginning of the year ₹ - ₹ 490 Interest expense on effect of asset ceiling - 20 Changes in the effect of limiting the surplus to the asset ceiling 463 ( 71 ) Translation adjustment 27 3 Effect of asset ceiling at the end of the year ₹ 490 ₹ 442 As at March 31, 2023 and 2024, plan assets were primarily invested in insurer managed funds. The Company has established an income tax approved irrevocable trust fund to which it regularly contributes to finance the liabilities of the gratuity plan. The fund’s investments are managed by certain insurance companies as per the selection made by the trustees among the fund plan available. The principal assumptions used for the purpose of actuarial valuation of these defined benefit plans are as follows: As at March 31, 2023 2024 Discount rate 6.31 % 6.11 % Expected return on plan assets 6.31 % 6.11 % Expected rate of salary increase 6.30 % 6.29 % Duration of defined benefit obligations 7.53 years 7.42 years The discount rate is primarily based on the prevailing market yields of government securities for the estimated term of the obligations. The estimates of future salary increase considered takes into account the inflation, seniority, promotion and other relevant factors. Attrition rate considered is the management’s estimate, based on previous years’ employee turnover of the Company. The expected return on plan assets is based on expectation of the average long-term rate of return expected on investments of the fund during the estimated term of the obligations. Expected future contribution and estimated future benefit payments from the fund are as follows: For the year ended March 31, 2023 Expected contribution to the fund during the year ending March 31, 2024 ₹ 1,857 Estimated benefit payments from the fund for the year ending March 31: 2024 ₹ 2,583 2025 2,126 2026 2,061 2027 2,068 2028 1,851 Thereafter 15,479 Total ₹ 26,168 For the year ended March 31, 2024 Expected contribution to the fund during the year ending March 31, 2025 ₹ 2,476 Estimated benefit payments from the fund for the year ending March 31: 2025 ₹ 3,079 2026 2,578 2027 2,621 2028 2,380 2029 2,225 Thereafter 17,176 Total ₹ 30,059 The expected benefits are based on the same assumptions used to measure the Company’s benefit obligations as at March 31, 2024. Sensitivity for significant actuarial assumptions is computed to show the movement in defined benefit obligation by 1 percentage. As of March 31, 2024, every 1 percentage point increase/ (decrease) in discount rate will result in (decrease)/increase of defined benefit obligation by approximately ₹ ( 1,436 ) and ₹ 1,649 respectively (March 31, 2023: ₹ ( 1,288 ) and ₹ 1,469 respectively). As of March 31, 2024, every 1 percentage point increase/ (decrease) in expected rate of salary will result in increase/ (decrease) of defined benefit obligation by approximately ₹ 1,118 and ₹ ( 1,051 ) respectively (March 31, 2023: ₹ 986 and ₹ ( 934 ) respectively). The sensitivity analysis to significant actuarial assumptions may not be representative of the actual change in the defined benefit obligations as the change in assumptions may not occur in isolation since some of the assumptions may be correlated. Furthermore, in presenting the sensitivity analysis, the present value of the defined benefit obligations has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability recognized in the statement of financial position. c) Provident fund: The details of fund and plan assets are given below: As at March 31, 2023 2024 Fair value of plan assets ₹ 90,938 ₹ 106,781 Present value of defined benefit obligation ( 90,938 ) ( 106,781 ) Net shortfall ₹ - ₹ - The total expense for the years ended March 31, 2022, 2023 and 2024 is ₹ 3,578 , ₹ 5,941 and ₹ 6,265 , respectively. The plan assets have been invested as per the regulations of Employees' Provident Fund Organization (EPFO). The principal assumptions used in determining the present value obligation of interest guarantee under the deterministic approach are as follows: As at March 31, 2023 2024 Discount rate for the term of the obligation 7.35 % 7.20 % Average remaining tenure of investment portfolio 6.43 years 6.61 years Guaranteed rate of return 8.15 % 8.25 % d) Defined contribution plans: The total expense for the years ended March 31, 2022, 2023 and 2024 is ₹ 9,822 , ₹ 9,000 and ₹ 9,969 , respectively.

Related party relationship and

Related party relationship and transactions	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Related party relationship and transactions	32. Related party relationship and transactions List of subsidiaries, associate and joint venture as at Ma rch 31, 2024, are provided in the table below: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Attune Consulting India Private Limited India Capco Technologies Private Limited India Wipro Technology Product Services Private Limited (formerly known as Encore Theme Technologies Private Limited) India Wipro Chengdu Limited China Wipro Holdings (UK) Limited U.K . Wipro Financial Outsourcing Services Limited U.K . Wipro UK Limited U.K. Wipro IT Services S.R.L. Romania Wipro HR Services India Private Limited India Wipro IT Services Bangladesh Limited Bangladesh Wipro IT Services UK Societas U.K. Designit A/S Denmark Designit Denmark A/S Denmark Designit Germany GmbH Germany Designit Oslo A/S Norway Designit Spain Digital, S.L.U Spain Designit Sweden AB Sweden Designit T.L.V Ltd. Israel Wipro Bahrain Limited Co. W.L.L Bahrain Wipro Czech Republic IT Services s.r.o. Czech Republic Wipro 4C NV Belgium Wipro 4C Consulting France SAS France Wipro 4C Nederland B.V Netherlands Wipro CRM Services ApS (formerly known as Wipro 4C Danmark ApS) Denmark Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) (1) U.K . Grove Holdings 2 S.á.r.l Luxembourg Capco Solution Services GmbH Germany The Capital Markets Company Italy Srl Italy Capco Brasil Serviços E Consultoria Ltda (formerly known as Capco Brasil Serviços E Consultoria Em Informática Ltda) Brazil The Capital Markets Company BV (1) Belgium PT. WT Indonesia Indonesia Rainbow Software LLC Iraq Wipro Arabia Limited (2) Saudi Arabia Women's Business Park Technologies Limited (2) Saudi Arabia Wipro Doha LLC Qatar Wipro Gulf LLC Sultanate of Oman Wipro Holdings Hungary Korlátolt Felelősségű Társaság Hungary Wipro Holdings Investment Korlátolt Felelősségű Társaság Hungary Wipro Information Technology Netherlands BV. Netherlands Wipro do Brasil Technologia Ltda (1) Brazil Wipro Information Technology Kazakhstan LLP Kazakhstan Wipro Outsourcing Services (Ireland) Limited Ireland Wipro Portugal S.A. (1) Portugal Wipro Solutions Canada Limited Canada Wipro Technologies Limited Russia Wipro Technologies Peru SAC Peru Wipro Technologies W.T. Sociedad Anonima Costa Rica Wipro Technology Chile SPA Chile Wipro IT Service Ukraine, LLC Ukraine Wipro IT Services Poland SP Z.O.O Poland Wipro Regional Headquarter Saudi Arabia Wipro Technologies Australia Pty Ltd Australia Wipro Ampion Holdings Pty Ltd (1) Australia Wipro Technologies SA Argentina Wipro Technologies SA DE CV Mexico Wipro Technologies South Africa (Proprietary) Limited South Africa Wipro Technologies Nigeria Limited Nigeria Wipro Technologies SRL Romania Wipro (Thailand) Co. Limited Thailand Wipro Japan KK Japan Wipro Networks Pte Limited Singapore Wipro (Dalian) Limited China Wipro Technologies SDN BHD Malaysia Wipro Overseas IT Services Private Limited India Wipro Philippines, Inc. Philippines Wipro Shanghai Limited China Wipro Trademarks Holding Limited India Wipro Travel Services Limited India Wipro VLSI Design Services India Private Limited India Wipro, LLC USA Wipro Gallagher Solutions, LLC USA Wipro Insurance Solutions, LLC USA Wipro IT Services, LLC USA Aggne Global Inc. (3) USA Cardinal US Holdings, Inc. (1) USA Designit North America, Inc. USA Edgile, LLC USA HealthPlan Services, Inc . (1) USA Infocrossing, LLC USA International TechneGroup Incorporated (1) USA Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.) (1) USA Rizing Intermediate Holdings, Inc. (1) USA Wipro Appirio, Inc. (1) USA Wipro Designit Services, Inc. (1) USA Wipro Telecom Consulting LLC (formerly known as Convergence Acceleration Solutions, LLC) USA Wipro VLSI Design Services, LLC USA Aggne Global IT Services Private Limited (3) India The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD' incorporated in South Africa and Wipro Foundation in India. (2) All the above direct subsidiaries are 100 % held by the Company except that the Company holds 66.67 % of the equity securities of Wipro Arabia Limited and 55 % of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Limited. (3) The Company has acquired 60 % of the equity securities of Aggne Global IT Services Private Limited and Wipro IT Services, LLC has acquired 60 % of the equity securities of Aggne Global Inc. (1) Step Subsidiary details of Cardinal US Holdings, Inc., HealthPlan Services, Inc., International TechneGroup Incorporated, Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.), Rizing Intermediate Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Designit Services, Inc., Wipro do Brasil Technologia Ltda, Wipro Portugal S.A. and Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Cardinal US Holdings, Inc. USA ATOM Solutions LLC USA Capco Consulting Services LLC USA Capco RISC Consulting LLC USA The Capital Markets Company LLC USA HealthPlan Services, Inc . USA HealthPlan Services Insurance Agency, LLC USA International TechneGroup Incorporated USA International TechneGroup Ltd. U.K. ITI Proficiency Ltd Israel MechWorks S.R.L. Italy Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.) USA LeanSwift AB Sweden Rizing Intermediate Holdings, Inc. USA Rizing Lanka (Private) Ltd Sri Lanka Attune Netherlands B.V. (4) Netherlands Rizing Solutions Canada Inc. Canada Rizing LLC USA Aasonn Philippines Inc. Philippines Rizing B.V. Netherlands Rizing Consulting Ireland Limited Ireland Rizing Consulting Pty Ltd. Australia Rizing Geospatial LLC USA Rizing GmbH Germany Rizing Limited U.K. Rizing Pte Ltd. (4) Singapore The Capital Markets Company BV Belgium CapAfric Consulting (Pty) Ltd South Africa Capco Belgium BV Belgium Capco Consultancy (Malaysia) Sdn. Bhd Malaysia Capco Consultancy (Thailand) Ltd Thailand Capco Consulting Singapore Pte. Ltd Singapore Capco Greece Single Member P.C Greece Capco Poland sp. z.o.o Poland The Capital Markets Company (UK) Ltd U.K. Capco (UK) 1, Limited U.K. The Capital Markets Company BV Netherlands The Capital Markets Company GmbH Germany Capco Austria GmbH Austria The Capital Markets Company Limited Hong Kong Capco Consulting Services (Guangzhou) Company Limited China The Capital Markets Company Limited Canada The Capital Markets Company S.á.r.l Switzerland Andrion AG Switzerland The Capital Markets Company S.A.S France The Capital Markets Company s.r.o Slovakia Wipro Ampion Holdings Pty Ltd Australia Wipro Revolution IT Pty Ltd Australia Crowdsprint Pty Ltd Australia Wipro Shelde Australia Pty Ltd Australia Wipro Appirio, Inc. USA Wipro Appirio (Ireland) Limited Ireland Wipro Appirio UK Limited U.K. Topcoder, LLC. USA Wipro Designit Services, Inc. USA Wipro Designit Services Limited Ireland Wipro do Brasil Technologia Ltda Brazil Wipro do Brasil Servicos Ltda Brazil Wipro Do Brasil Sistemas De Informatica Ltda Brazil Wipro Portugal S.A. Portugal Wipro Technologies GmbH Germany Wipro Business Solutions GmbH (4) Germany Wipro IT Services Austria GmbH Austria Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) U.K . CloudSocius DMCC United Arab Emirates (4) Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd., Wipro Business Solutions GmbH are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Attune Netherlands B.V. Netherlands Attune Australia Pty Ltd Australia Rizing Consulting USA, Inc . USA Rizing Germany GmbH Germany Attune Italia S.R.L Italy Rizing Management LLC USA Attune UK Ltd. U.K. Rizing Pte Ltd. Singapore Rizing New Zealand Ltd. New Zealand Rizing Philippines Inc. Philippines Rizing SDN BHD Malaysia Rizing Solutions Pty Ltd Australia Synchrony Global SDN BHD Malaysia Wipro Business Solutions GmbH Germany Wipro Technology Solutions S.R.L Romania As at March 31, 2024, the Company held 43.7 % interest in Drivestream Inc. and 27 % interest in SDVerse LLC, accounted for using the equity method. The list of controlled trusts are: Name of the entity Country of incorporation Wipro Equity Reward Trust India Wipro Foundation India The other related parties are: Name of the related parties: Nature Azim Premji Foundation Entity controlled by Promoters Azim Premji Foundation for Development Entity controlled by Promoters Hasham Traders Entity controlled by Promoters Prazim Traders Entity controlled by Promoters Zash Traders Entity controlled by Promoters Hasham Investment and Trading Co. Pvt. Ltd Entity controlled by Promoters Azim Premji Philanthropic Initiatives Pvt. Ltd Entity controlled by Promoters Azim Premji Trust Entity controlled by Promoters Azim Premji Trustee Company Pvt Ltd Entity controlled by Promoters Azim Premji Safe Deposit Pvt Ltd Entity controlled by Promoters Hasham Premji Pvt Ltd Entity controlled by Promoters PI Opportunities Fund I Entity controlled by Promoters PI Opportunities Fund II Entity controlled by Promoters Apex Trust Entity controlled by Promoters Napean Trading and Investment Company (Singapore) Pte Ltd Entity controlled by Promoters Pioneer Private Trust Entity controlled by Promoters Pioneer Investment Fund Entity controlled by Promoters Azim Premji Trust Services Pvt Ltd Entity controlled by Promoters Pl International Holdings LLC Entity controlled by Promoters Tarish Investment & Trading Co. Pvt Ltd Entity controlled by Promoters Azim Premji Custodial & Management Service Private Limited Entity controlled by Promoters Azim Premji Education Trust Entity controlled by Promoters Prazim Trading & Investment Company Private Limited Entity controlled by Promoters Nina Investment & Estates Pvt. Ltd. Entity controlled by Promoters Varsha Investment & Estates Pvt. Ltd. Entity controlled by Promoters Bharti Investment & Estates Pvt. Ltd. Entity controlled by Promoters Napean Opportunities LLP Entity controlled by Promoters Best Value Chem Private Limited Entity controlled by Promoters PI Investment Advisory LLP Entity controlled by Promoters WEPL Family Trust Entity controlled by Promoters Hygienic Research Institute Private Limited Entity controlled by Promoters S.B. Packagings Private Limited Entity controlled by Promoters Wipro Enterprises (P) Limited and its subsidiaries Entity controlled by Promoters Financial Software and Systems Private Limited Entity with significant influence of Promoters Wipro GE Healthcare Private Limited Joint Venture between Wipro Enterprises (P) Limited and General Electric Post-employment benefit plans Wipro Information Technology Limited Provident Fund Trust Post-employment benefit plans Wipro Systems Provident Fund Trust Post-employment benefit plans Wipro Limited Management Employees Pension Fund Post-employment benefit plans Wipro Limited BPO Division Employees Superannuation Trust Post-employment benefit plans Wipro Infotech Limited Management Employees Pension Fund Post-employment benefit plans Wipro Systems Limited Management Employees Pension Fund Post-employment benefit plans Wipro Infotech Limited Employees Gratuity Fund Post-employment benefit plans Wipro Limited BPO Division Employees Gratuity Trust Post-employment benefit plans Key management personnel Azim H. Premji Non-Executive, Non-Independent Director (designated as "Founder Chairman") (1) Rishad A. Premji Chairman of the Board (designated as "Executive Chairman") Thierry Delaporte Chief Executive Officer and Managing Director (2) Srinivas Pallia Chief Executive Officer and Managing Director (3) Jatin Pravinchandra Dalal Chief Financial Officer (4) Aparna C. Iyer Chief Financial Officer (5) Päivi Rekonen Independent Director Ireena Vittal Independent Director (6) N. S. Kannan Independent Director (7) Dr. Patrick J. Ennis Independent Director Patrick Dupuis Independent Director Deepak M. Satwalekar Independent Director Tulsi Naidu Independent Director (1) Mr. Azim H. Premji is the ultimate controlling party. (2) Mr. Thierry Delaporte resigned as the Chief Executive Officer and Managing Director of the Company with effect from April 6, 2024. (3) At its meeting held on April 6, 2024, the Board of Directors approved the appointment of Mr. Srinivas Pallia as the Chief Executive Officer and Managing Director of the Company with effect from April 7, 2024 for a term of five years, subject to approval of the Company's shareholders and the Central Government, as may be applicable. (4) Mr. Jatin Pravinchandra Dalal resigned as the Chief Financial Officer of the Company with effect from September 21, 2023. (5) Ms. Aparna C. Iyer was appointed as Chief Financial Officer with effect from September 22, 2023. (6) Ms. Ireena Vittal retired as Independent Director with effect from September 30, 2023. (7) Mr. N. S. Kannan was appointed as Independent Director with effect from October 1, 2023 for a term of five years. Close members of Key management personnel: - Yasmeen A. Premji - Tariq A. Premji - Aditi Mehta Premji The Company has the following related party transactions: Entities controlled by/with significant influence of Directors Key Management Personnel Associate March 31, 2022 March 31, 2023 March 31, 2024 March 31, 2022 March 31, 2023 March 31, 2024 March 31, 2022 March 31, 2023 March 31, 2024 Transactions / balances Sale of goods and services ₹ 182 ₹ 451 ₹ 559 ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - Purchase of services - - - - - - - - 107 Assets purchased 158 129 330 - - - - - - Dividend (1) 3,760 22,555 3,577 244 1,458 232 - - - Buyback of shares (1) - - 81,093 - - 5,028 - - - Rental income 3 26 26 - - - - - - Rent paid 2 1 ^ 8 7 7 - - - Others 49 27 14 - - - - - - Key management personnel (2)(3) Remuneration and short-term benefits (4) ₹ - ₹ - ₹ - ₹ 805 ₹ 811 ₹ 1,321 ₹ - ₹ - ₹ - Other benefits (5) - - - 376 301 585 - - - Balance as at the year end Receivables ₹ 198 ₹ 313 ₹ 478 ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - Payables - - - 293 167 638 - - - ^ Value is less than 1 (1) Includes close members of Key management personnel. (2) Post-employment benefits and other long-term benefits including compensated absences is not disclosed, as this is determined for the Company as a whole based on actuarial valuation. (3) Remuneration, short-term benefits and other benefits for Mr. Thierry Delaporte includes cash compensation in amount of ₹ 415 , cost of accelerated vesting of ₹ 310 towards unvested stock options and ₹ 196 towards social security contributions. (4) Remuneration and short-term benefits includes sitting fees and commission paid to Non-Executive, Non-Independent Director, and Independent Directors. (5) Other benefits include ₹ 368 , ₹ 292 , and ₹ 575 as of March 31, 2022, 2023 and 2024, respectively towards amortization of RSUs granted to Key management personnel which vest over a period of time. This also includes RSU’s that will vest based on performance parameters of the Company. Refer to Note 31 for information on transactions with post-employment benefit plans mentioned above. All related party transactions were entered at an arm’s length basis and in the ordinary course of business. There are no materially significant related party transactions made by the Company with Promoters, Directors or Key Management Personnel, which may have a potential conflict with the interests of the Company at large.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Mar. 31, 2024
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Commitments and contingencies	33. Commitments and contingencies Capital commitments: As at March 31, 2023 and 2024, the Company had committed to spend approximately ₹ 7,675 and ₹ 10,322 respectively, under agreements to purchase/construct property and equipment. These amounts are net of capital advances paid in respect of these purchases. Refer to Note 8 for uncalled capital commitments on investment in equity instruments. Guarantees: As at March 31, 2023 and 2024, guarantees provided by banks on behalf of the Company to the Indian Government, customers and certain other agencies amount to approximately ₹ 16,076 and ₹ 13,455 respectively, as part of the bank line of credit. Contingencies and lawsuits: The Company is subject to legal proceedings and claims resulting from tax assessment orders/ penalty notices issued under the Income-tax Act, 1961, which have arisen in the ordinary course of its business. Some of the claims involve complex issues and it is not possible to make a reasonable estimate of the expected financial effect, if any, that will result from ultimate resolution of such proceedings. However, the resolution of these legal proceedings is not likely to have a material and adverse effect on the results of operations or the financial position of the Company. The Company’s assessments are completed for the years up to March 31, 2019. The Company has received demands on multiple tax issues. These claims are primarily arising out of denial of deduction under section 10A of the Income-tax Act, 1961 in respect of profit earned by the Company’s undertaking in Software Technology Park at Bengaluru, the appeals filed against the said demand before the Appellate authorities have been allowed in favor of the Company by the second appellate authority for the years up to March 31, 2008 which either has been or may be contested by the Income tax authorities before the Hon’ble Supreme Court of India. Other claims relate to disallowance of tax benefits on profits earned from Software Technology Park and Special Economic Zone units, capitalization of research and development expenses, transfer pricing adjustments on intercompany / inter unit transactions and other issues. Income tax claims against the Company amounting to ₹ 91,465 and ₹ 95,520 are not acknowledged as debt as at March 31, 2023 and 2024, respectively. These matters are pending before various Appellate authorities and the management expects its position will likely be upheld on ultimate resolution and will not have a material adverse effect on the Company’s financial position and results of operations. The contingent liability in respect of disputed demands for excise duty, custom duty, sales tax and other matters amounting to ₹ 15,240 and ₹ 18,799 as of March 31, 2023 and 2024, respectively. However, the resolution of these disputed demands is not likely to have a material and adverse effect on the results of operations or the financial position of the Company.

Segment information

Segment information	12 Months Ended
	Mar. 31, 2024
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Segment information	34. Segment information Effective April 1, 2023, the Company has reorganized its segments by merging ISRE segment as part of its APMEA SMU within IT Services segment. Comparative period segment information has been restated to give effect to this change. The Company is now organized into the following operating segments: IT Services and IT Products. IT Services: The IT Services segment primarily consists of IT services offerings to customers organized by four Strategic Market Units (“SMUs”) - Americas 1, Americas 2, Europe and Asia Pacific Middle East and Africa (“APMEA”). Americas 1 and Americas 2 are primarily organized by industry sector, while Europe and APMEA are organized by countries. Americas 1 includes the entire business of Latin America (“ LATAM” ) and the following industry sectors in the United States of America: communications, retail connectivity and services, consumer goods, healthcare, and technology products and platforms. Americas 2 includes the entire business in Canada and the following industry sectors in the United States of America: banking and financial services, energy, manufacturing and resources, capital markets and insurance, and hi-tech. Europe consists of the United Kingdom and Ireland, Switzerland, Germany, Benelux, the Nordics and Southern Europe. APMEA consists of Australia and New Zealand, India, Middle East, South East Asia, Japan and Africa. Revenue from each customer is attributed to the respective SMUs based on the location of the customer’s primary buying center of such services. With respect to certain strategic global customers, revenue may be generated from multiple countries based on such customer’s buying centers, but the total revenue related to these strategic global customers are attributed to a single SMU based on the geographical location of key decision makers. Our IT Services segment provides a range of IT and IT enabled services which include digital strategy advisory, customer centric design, technology consulting, IT consulting, custom application design, development, re-engineering and maintenance, systems integration, package implementation, cloud and infrastructure services, business process services, cloud, mobility and analytics services, research and development and hardware and software design. IT Products: The Company is a value-added reseller of security, packaged and SaaS software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products. The Chief Executive Officer (“CEO”) and Managing Director of the Company has been identified as the Chief Operating Decision Maker as defined by IFRS 8, “Operating Segments”. The CEO of the Company evaluates the segments based on their revenue growth and operating income. Assets and liabilities used in the Company’s business are not identified to any of the operating 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. Information on reportable segments for the year ended March 31, 2022 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 217,874 ₹ 239,404 ₹ 233,443 ₹ 98,398 ₹ 789,119 ₹ 6,173 ₹ ( 3 ) ₹ 795,289 Other operating income/(loss), net - - - - 2,186 - - 2,186 Segment result 44,027 49,754 37,872 12,612 144,265 115 ( 80 ) 144,300 Unallocated ( 6,200 ) - - ( 6,200 ) Segment result total ₹ 140,251 ₹ 115 ₹ ( 80 ) ₹ 140,286 Finance expense ( 5,325 ) Finance and other income 16,257 Share of net profit/(loss) of associate accounted for using the equity method 57 Profit before tax ₹ 151,275 Income tax expense ( 28,946 ) Profit for the year ₹ 122,329 Depreciation, amortization and impairment ₹ 30,911 Information on reportable segments for the year ended March 31, 2023 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 261,270 ₹ 278,374 ₹ 256,845 ₹ 106,812 ₹ 903,301 ₹ 6,047 ₹ - ₹ 909,348 Segment result 51,555 59,690 37,667 10,681 159,593 ( 176 ) ( 1,442 ) 157,975 Unallocated ( 18,369 ) - - ( 18,369 ) Segment result total ₹ 141,224 ₹ ( 176 ) ₹ ( 1,442 ) ₹ 139,606 Finance expense ( 10,077 ) Finance and other income 18,185 Share of net profit/(loss) of associate accounted for using the equity method ( 57 ) Profit before tax ₹ 147,657 Income tax expense ( 33,992 ) Profit for the year ₹ 113,665 Depreciation, amortization and impairment ₹ 33,402 Information on reportable segments for the year ended March 31, 2024 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 268,230 ₹ 269,482 ₹ 253,927 ₹ 102,177 ₹ 893,816 ₹ 4,127 ₹ - ₹ 897,943 Segment result 59,364 59,163 33,354 12,619 164,500 ( 371 ) ( 7,726 ) 156,403 Unallocated ( 20,304 ) - - ( 20,304 ) Segment result total ₹ 144,196 ₹ ( 371 ) ₹ ( 7,726 ) ₹ 136,099 Finance expense ( 12,552 ) Finance and other income 23,896 Share of net profit/(loss) of associate and joint venture accounted for using the equity method ( 233 ) Profit before tax ₹ 147,210 Income tax expense ( 36,089 ) Profit for the year ₹ 111,121 Depreciation, amortization and impairment ₹ 34,071 Revenues from India, being Company’s country of domicile, is ₹ 25,939 , ₹ 25,115 and ₹ 23,484 for year ended March 31, 2022, 2023 and 2024 respectively. Revenues from United States of America and United Kingdom contributed more than 10% of Company’s total revenues as per table below: Year ended March 31, 2022 2023 2024 United States of America ₹ 427,021 ₹ 506,690 ₹ 512,740 United Kingdom 101,437 113,023 108,613 ₹ 528,458 ₹ 619,713 ₹ 621,353 No customer individually accounted for more than 10% of the revenues during the year ended March 31, 2022, 2023 and 2024. Management believes that it is currently not practicable to provide disclosure of geographical location wise assets, since the meaningful segregation of the available information is onerous. Notes: a) “Reconciling Items” includes elimination of inter-segment transactions and other corporate activities. b) Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues. c) For the purpose of segment reporting, the Company has included the impact of “foreign exchange gains/(losses), net” in revenues, which is reported as a part of operating profit in the consolidated statement of income. d) Other operating income/(loss) of ₹ 2,186 , ₹ Nil and ₹ Nil is included as part of IT Services segment result for the years ended March 31, 2022, 2023 and 2024, respectively. Refer to Note 26. e) Restructuring cost of ₹ Nil , ₹ 1,355 and ₹ 6,814 is included under Reconciling items for the years ended March 31, 2022, 2023 and 2024 respectively. f) Reconciling Items for the year ended March 31, 2024, includes employee costs of ₹ 921 towards outgoing CEO and Managing Director. g) Effective April 1, 2023, amortization and impairment of intangibles assets arising from business combination and change in fair value of contingent consideration due to change in estimates is included under “Unallocated” within IT Services segment. Comparative periods have been restated to give effect to these changes. Accordingly, ₹ 8,210 , ₹ 9,954 , ₹ 11,756 for the year ended March 31, 2022, 2023 and 2024, respectively towards amortization and impairment of intangible assets and ₹ ( 468 ), ₹ ( 1,671 ), ₹ ( 1,300 ) for the year ended March 31, 2022, 2023 and 2024, respectively towards change in fair value of contingent consideration, is included under “Unallocated” within IT Services segment. Segment results of IT Services segment for the year ended March 31, 2024 are after considering additional amortization due to change in estimate of useful life of the customer-related intangibles in an earlier Business combination. (Refer to Note 6) h) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and equipment of ₹ ( 313 ), ₹ ( 89 ) and ₹ ( 2,072 ) for the year ended March 31, 2022, 2023 and 2024, respectively. i) Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 4,164 , ₹ 3,958 , and ₹ 5,590 for the year ended March 31, 2022, 2023 and 2024, respectively. 35. On December 21, 2022, the Company sold 100% membership interests in Wipro Opus Risk Solutions LLC for a cash consideration of ₹ 52 and recognized a loss of ₹ 6 on disposal. 36. The Indian Parliament has approved the Code on Social Security, 2020 which would impact the contributions by the Company towards Provident Fund and Gratuity. The Ministry of Labour and Employment has released draft rules for the Code on Social Security, 2020 on November 13, 2020, and has invited suggestions from stake holders which are under active consideration by the Ministry. Based on an initial assessment by the Company and its Indian subsidiaries, the additional impact on Provident Fund contributions by the Company and its Indian subsidiaries is not expected to be material, whereas, the likely additional impact on Gratuity liability/contributions by the Company and its Indian subsidiaries could be material. The Company and its Indian subsidiaries will complete their evaluation once the subject rules are notified and will give appropriate impact in the financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published.

Material accounting policy in_2

Material accounting policy information (Policies)	12 Months Ended
	Mar. 31, 2024
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Basis of consolidation	(i) Basis of consolidation Subsidiaries and controlled trusts The Company determines the basis of control in line with the requirements of IFRS 10, Consolidated Financial Statements . Subsidiaries and controlled trusts are entities controlled by the Group. The Group controls an entity when the parent has power over the entity, it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries and controlled trusts are included in the consolidated financial statements from the date on which control commences until the date on which control ceases. The financial statements of the Group companies are consolidated on a line-by-line basis and all intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. Non-controlling interests Non-controlling interests in the net assets (excluding goodwill) of consolidated subsidiaries are identified separately from the Company’s equity. The interest of non-controlling shareholders may be initially measured either at fair value or at the non-controlling interest’s proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition to 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 interest’s share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even if it results in the non-controlling interests having a deficit balance. Liability for written put options to non-controlling interests At initial recognition, the liability for put options issued to non-controlling interests, to be settled in cash by the Company, which do not grant present access to ownership interest to the Company is recognized as financial liability at present value of the redemption amount with a corresponding debit in other reserves within equity. Investments accounted for using the equity method Investments accounted for using the equity method are entities in respect of which, the Company has significant influence, but not control, over the financial and operating policies. Generally, a company has a significant influence if it holds between 20 and 50 percent of the voting power of another entity. Investments in such entities are accounted for using the equity method and are initially recognized at cost. The carrying amount of investment is increased/ decreased to recognize investors share of profit or loss of the investee after the acquisition date.
Functional and presentation currency	(ii) Functional and presentation currency Items included in the financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which these entities operate (i.e. the “functional currency”). These consolidated financial statements are presented in Indian rupees, which is the functional currency of the Parent Company.
Foreign currency transactions and translation	(iii) Foreign currency transactions and translation a) Transactions and balances Transactions in foreign currency are translated into the respective functional currencies using the exchange rates prevailing at the date of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from translation at the exchange rates prevailing at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net, within results of operating activities except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. Net loss relating to translation or settlement of borrowings denominated in foreign currency are reported within finance expense. Net gain relating to translation or settlement of borrowings denominated in foreign currency are reported within finance and other income. Non-monetary assets and liabilities denominated in foreign currency and measured at historical cost are translated at the exchange rate prevalent at the date of transaction. Translation differences on non-monetary financial assets measured at fair value at the reporting date, such as equities classified as financial instruments measured at fair value through other comprehensive income are included in other comprehensive income, net of taxes. b) Foreign operations For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations that have a functional currency other than Indian rupees are translated into Indian rupees using exchange rates prevailing at the reporting date. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and held in foreign currency translation reserve (" FCTR" ), a component of equity, except to the extent that the translation difference is allocated to non-controlling interest. When a foreign operation is disposed of, the relevant amount recognized in FCTR is transferred to the consolidated statement of income as part of the profit or loss on disposal. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the exchange rate prevailing at the reporting date. c) Others Foreign currency differences arising on the translation or settlement of a financial liability designated as a hedge of a net investment in a foreign operation are recognized in other comprehensive income and presented within equity in the FCTR to the extent the hedge is effective. To the extent the hedge is ineffective, such differences are recognized in the consolidated statement of income. When the hedged part of a net investment is disposed of, the relevant amount recognized in FCTR is transferred to the consolidated statement of income as part of the profit or loss on disposal. Foreign currency differences arising from translation of intercompany receivables or payables relating to foreign operations, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of net investment in foreign operation and are recognized in FCTR.
Financial instruments	(iv) Financial instruments A) Non-derivative financial instruments: Non-derivative financial instruments consist of: • financial assets which include cash and cash equivalents, trade receivables, unbilled receivables, finance lease receivables, employee and other advances, investments in equity and debt securities and eligible current and non-current assets. • financial liabilities which include long and short-term loans and borrowings, bank overdrafts, trade payables and accrued expenses, lease liabilities and eligible current and non-current liabilities. Non-derivative financial instruments other than trade receivables and unbilled receivables are recognized initially at fair value. Trade receivables and unbilled receivables that do not contain a significant financing component are measured at the Transaction Price. Subsequent to initial recognition, non-derivative financial instruments are measured as described below: a. Cash and cash equivalents The Company’s cash and cash equivalents consist of cash on hand and in banks and demand deposits with banks, which can be withdrawn at any time, without prior notice or penalty on the principal. For the purposes of the consolidated statement of cash flows, cash and cash equivalents include cash on hand, in banks and demand deposits with banks, net of outstanding bank overdrafts that are repayable on demand and are considered part of the Company’s cash management system. In the consolidated statement of financial position, bank overdrafts are presented under loans and borrowings within current financial liabilities. b. Investments Financial instruments measured at amortized cost: Debt instruments that meet the following criteria are measured at amortized cost (except for debt instruments that are designated at fair value through Profit or Loss on initial recognition): • the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and • the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Financial instruments measured at fair value through other comprehensive income (" FVTOCI "): Debt instruments that meet the following criteria are measured at FVTOCI (except for debt instruments that are designated at fair value through Profit or Loss on initial recognition): • the asset is held within a business model whose objective is achieved both by collecting contractual cash flows and selling the financial asset; and • the contractual terms of the instrument give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding. Interest income is recognized in the consolidated statement of income for FVTOCI debt instruments. Other changes in fair value of FVTOCI financial assets are recognized in other comprehensive income. When the investment is disposed of, the cumulative gain or loss previously accumulated in reserves is transferred to the consolidated statement of income. Financial instruments measured at fair value through profit or loss (" FVTPL "): Instruments that do not meet the amortized cost or FVTOCI criteria are measured at FVTPL. Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any gains or losses arising on re-measurement recognized in the consolidated statement of income. The gain or loss on disposal is recognized in the consolidated statement of income. Interest income is recognized in the consolidated statement of income for FVTPL debt instruments. Dividends on financial assets at FVTPL is recognized when the Company's right to receive dividends is established. Investments in equity instruments: The Company carries certain equity instruments which are not held for trading. At initial recognition, the Company may make an irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument in other comprehensive income (FVTOCI) or through statement of income (FVTPL). For investments designated to be classified as FVTOCI, movements in fair value of investments are recognized in other comprehensive income and the gain or loss is not transferred to consolidated statement of income on disposal of investments. For investments designated to be classified as FVTPL, both movements in fair value of investments and gain or loss on disposal of investments are recognized in the consolidated statement of income. Dividends from these investments are recognized in the consolidated statement of income when the Company’s right to receive dividends is established. c. Other financial assets: Other financial assets are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. These comprise trade receivables, unbilled receivables, finance lease receivables, employee and other advances and eligible current and non-current assets. They are presented as current assets, except for those expected to be realized later than twelve months after the reporting date which are presented as non-current assets. All financial assets are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method, less any impairment losses. However, trade receivables and unbilled receivables that do not contain a significant financing component are measured at the Transaction Price. d. Trade payables, accrued expenses, and other liabilities Trade payables, accrued expenses, and other liabilities are initially recognized at transaction price, and subsequently carried at amortized cost using the effective interest method. For these financial instruments, the carrying amounts approximate fair value due to the short-term maturity of these instruments. Contingent consideration recognized in a business combination is initially recognized at fair value and subsequently measured at fair value through profit or loss. B) Derivative financial instruments The Company is exposed to foreign currency fluctuations on foreign currency assets, liabilities, net investment in foreign operations and forecasted cash flows denominated in foreign currency. The Company limits the effect of foreign exchange rate fluctuations by following established risk management policies including the use of derivatives. The Company enters into derivative financial instruments where the counterparty is primarily a bank. Derivative financial instruments are recognized and measured at fair value. Attributable transaction costs are recognized in the consolidated statement of income as cost. Subsequent to initial recognition, derivative financial instruments are measured as described below: a. Cash flow hedges Changes in the fair value of the derivative hedging instruments designated as a cash flow hedge are recognized in other comprehensive income and held in cash flow hedging reserve, net of taxes, a component of equity, to the extent that the hedge is effective. To the extent that the hedge is ineffective, changes in fair value are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net, within results from operating activities. 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 consolidated statement of income upon the occurrence of the related forecasted transaction. If the forecasted transaction is no longer expected to occur, such cumulative balance is immediately recognized in the consolidated statement of income. b. Hedges of net investment in foreign operations The Company designates derivative financial instruments as hedges of net investments in foreign operations. The Company also designates foreign currency denominated borrowing as a hedge of net investment in foreign operations. Changes in the fair value of the derivative hedging instruments and gains/(losses) on translation or settlement of foreign currency denominated borrowings designated as a hedge of net investment in foreign operations are recognized in other comprehensive income and presented within equity in the FCTR to the extent that the hedge is effective. To the extent that the hedge is ineffective, changes in fair value are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net within results from operating activities. c. Others Changes in fair value of foreign currency derivative instruments neither designated as cash flow hedges nor hedges of net investment in foreign operations are recognized in the consolidated statement of income and reported within foreign exchange gains/(losses), net within results from operating activities. Changes in fair value and gains/(losses), net, on settlement of foreign currency derivative instruments relating to borrowings, which have not been designated as hedges are recorded in finance expenses. C) Derecognition of financial instruments The Company 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. If the Company retains substantially all the risks and rewards of a transferred financial asset, the Company continues to recognize the financial asset and recognizes a borrowing for the proceeds received. A financial liability (or a part of a financial liability) is derecognized from the Company’s statement of financial position when the obligation specified in the contract is discharged or cancelled or expires.
Equity and share capital	(v) Equity and share capital a) Share capital and Share premium The authorized share capital of the Company as at March 31, 2024 is ₹ 25,274 divided into 12,504,500,000 equity shares of ₹ 2 each, 25,000,000 preference shares of ₹ 10 each and 150,000 10% optionally convertible cumulative preference shares of ₹ 100 each. Par value of the equity shares is recorded as share capital and the amount received in excess of par value is classified as share premium. Every holder of the equity shares, as reflected in the records of the Company, as at the date of the shareholder meeting shall have one vote in respect of each share held for all matters submitted to vote in the shareholder meeting. b) Shares held by controlled trust (Treasury shares) The Company’s equity shares held by the controlled trust, which is consolidated as part of the Group are classified as Treasury shares. Treasury shares are recorded at acquisition cost. Reconciliation of the number of treasury shares held by controlled trust is as follows: As at March 31, 2022 2023 2024 No. of shares No. of shares No. of shares Opening number of equity shares 19,401,215 14,689,729 9,895,836 Less: Transferred to eligible employees on exercise of options ( 4,711,486 ) ( 4,793,893 ) ( 3,943,096 ) Closing number of equity shares 14,689,729 9,895,836 5,952,740 c) Retained earnings Retained earnings comprises of the Company’s undistributed earnings after taxes. This includes Capital reserve as at March 31, 2022, 2023 and 2024 amounting to ₹ 1,139 , ₹ 1,139 and ₹ 1,139 respectively, which is not freely available for distribution. d) Special Economic Zone re-investment reserve The Special Economic Zone re-investment reserve has been created out of profit of eligible SEZ units as per provisions of section 10AA(1)(ii) of the Income–tax Act, 1961 for acquiring new plant and machinery. The said reserve should be utilized by the Company for acquiring plant and machinery as per the terms of Section 10AA(2) of the Income-tax Act, 1961. This reserve is not freely available for distribution. e) Share-based payment reserve The share-based payment reserve is used to record the value of equity-settled share-based payment transactions with employees. The amounts recorded in share-based payment reserve are transferred to share premium upon exercise of stock options and restricted stock unit options by employees. f) Foreign currency translation reserve The exchange differences arising from the translation of financial statements of foreign subsidiaries, differences arising from translation of long-term inter-company receivables or payables relating to foreign operations, settlement of which is neither planned nor likely in the foreseeable future, changes in fair value of the derivative hedging instruments and gains/losses on translation or settlement of foreign currency denominated borrowings designated as hedge of net investment in foreign operations are recognized in other comprehensive income, net of taxes and presented within equity in the FCTR. g) Cash flow hedging reserve Changes in fair value of derivative hedging instruments designated and effective as a cash flow hedge are recognized in other comprehensive income, net of taxes and presented within equity as cash flow hedging reserve. h) Other reserves Changes in the fair value of financial instruments measured at fair value through other comprehensive income and actuarial gains and losses on remeasurements of the defined benefit plans are recognized in other comprehensive income, net of taxes and presented within equity in other reserves. Other reserves also include Capital redemption reserve, which is not freely available for distribution. As per the Companies Act, 2013, Capital redemption reserve is created when a company purchases its own shares out of free reserves or share premium. A sum equal to the nominal value of the shares so purchased is transferred to capital redemption reserve. The reserve can be utilized in accordance with the provisions of section 69 of the Companies Act, 2013. As at March 31, 2022, 2023 and 2024, Capital redemption reserve amounting to ₹ 1,122 , ₹ 1,122 and ₹ 1,661 respectively is not freely available for distribution. i) Dividend A final dividend on common stock is recorded as a liability on the date of approval by the shareholders. An interim dividend is recorded as a liability on the date of declaration by the board of directors. j) Buyback of equity shares The buyback of equity shares, including tax thereon and related transaction costs are recorded as a reduction of share premium and retained earnings. Further, capital redemption reserve is created as an apportionment from retained earnings. k) Bonus issue For the purpose of bonus issue, the amount is transferred from capital redemption reserves, share premium and retained earnings to the share capital.
Property, plant and equipment	(vi) Property, plant and equipment a) Recognition, measurement and de-recognition Property, plant and equipment are measured at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditures directly attributable to the acquisition of the asset. General and specific borrowing costs directly attributable to the construction of a qualifying asset are capitalized as part of the cost till all the activities necessary to prepare the qualifying asset for its intended use or sale are substantially completed. The cost and related accumulated depreciation are derecognized upon sale or disposition of the asset and the resultant gains or losses are recognized in the consolidated statement of income. Capital work-in-progress are measured at cost less accumulated impairment losses, if any. b) Depreciation The Company depreciates property, plant and equipment over the estimated useful life on a straight-line basis from the date the assets are available for use. Leasehold improvements are amortized over the shorter of estimated useful life of the asset or the related lease term. Term licenses are amortized over their respective contract term. Freehold land is not depreciated. The estimated useful life of assets is reviewed and where appropriate are adjusted, annually. The estimated useful lives of assets are as follows: Category Useful life Buildings 28 to 40 years Plant and equipment 5 to 21 years Computer equipment and software 2 to 7 years Furniture, fixtures and equipment 3 to 10 years Vehicles 4 to 5 years When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Subsequent expenditure relating to property, plant and equipment is capitalized only when it is probable that future economic benefits associated with these will flow to the Company and the cost of the item can be measured reliably. Deposits and advances paid towards the acquisition of property, plant and equipment outstanding as at each reporting date and the cost of property, plant and equipment not available for use before such date are disclosed under capital work-in-progress.
Business combinations	(vii) Business combinations, Goodwill, and Intangible assets a) Business combinations Business combinations are accounted for using the purchase (acquisition) method. The cost of an acquisition is measured as the fair value of the assets transferred, liabilities incurred or assumed, and equity instruments issued at the date of exchange by the Company. Identifiable assets acquired, and liabilities and contingent liabilities assumed in a business combination are measured initially at fair value at the date of acquisition. Transaction costs incurred in connection with a business acquisition are expensed as incurred. The cost of an acquisition also includes the fair value of any contingent consideration measured as at the date of acquisition. Any subsequent changes to the fair value of contingent consideration classified as liabilities, other than measurement period adjustments, are recognized in the consolidated statement of income.
Goodwill	b) Goodwill The excess of the cost of an acquisition over the Company’s share in the fair value of the acquiree’s identifiable assets and liabilities is recognized as goodwill. If the excess is negative, a bargain purchase gain is recognized immediately in the consolidated statement of income. Goodwill is measured at cost less accumulated impairment (if any). Goodwill associated with disposal of an operation that is part of cash-generating unit is measured based on the relative values of the operation disposed of and the portion of the cash-generating unit retained, unless some other method better reflects the goodwill associated with the operation disposed of.
Intangible assets	c) Intangible assets Intangible assets acquired separately are measured at cost of acquisition. Intangible assets acquired in a business combination are measured at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less accumulated amortization and impairment losses, if any. The amortization of an intangible asset with a finite useful life reflects the manner in which the economic benefit is expected to be generated and is included in selling and marketing expenses in the consolidated statement of income. The estimated useful life of amortizable intangibles is reviewed and where appropriate is adjusted, annually. The estimated useful lives of the amortizable intangible assets are as follows: Category Useful life Customer-related intangibles 1 to 10 years Marketing-related intangibles 2.5 to 10 years Customer-related intangibles includes customer contracts and customer relationships acquired as a part of Business combinations. Marketing-related intangibles includes vendor relationships and brand acquired as a part of Business combinations.
Leases	(viii) Leases The Company evaluates each contract or arrangement, whether it qualifies as lease as defined under IFRS 16. The Company as a lessee The Company enters into an arrangement for lease of land, buildings, plant and equipment including computer equipment and vehicles. Such arrangements are generally for a fixed period but may have extension or termination options. The Company assesses, whether the contract is, or contains, a lease, at its inception. A contract is, or contains, a lease if the contract conveys the right to – (a) control use of an identified asset, (b) obtain substantially all the economic benefits from use of the identified asset, and (c) direct the use of the identified asset. The Company determines the lease term as the non-cancellable period of a lease, together with periods covered by an option to extend the lease, where the Company is reasonably certain to exercise that option. The Company 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. At the commencement of the lease, the Company recognizes a Right of Use (“ RoU ”) asset at cost and corresponding lease liability, except for leases with term of less than twelve months (short-term leases) and low-value assets. For these short-term and low-value leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the lease term. The cost of the RoU assets comprises the amount of the initial measurement of the lease liability, any lease payments made at or before the inception date of the lease plus any initial direct costs, less any lease incentives received. Subsequently, the RoU assets are measured at cost less any accumulated depreciation and accumulated impairment losses, if any. The RoU assets are depreciated using the straight-line method from the commencement date over the shorter of lease term or useful life of RoU assets. The estimated useful lives of RoU assets are determined on the same basis as those of property, plant and equipment. The Company applies IAS 36 to determine whether a RoU asset is impaired and accounts for any identified impairment loss as described in the impairment of non-financial assets below. For lease liabilities at the commencement of the lease, the Company measures the lease liability at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease, if that rate is readily determined, if that rate is not readily determined, the lease payments are discounted using the incremental borrowing rate that the Company would have to pay to borrow funds, including the consideration of factors such as the nature of the asset and location, collateral, market terms and conditions, as applicable in a similar economic environment. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. The lease liability is subsequently remeasured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any lease modifications. The Company recognizes the amount of the re-measurement of lease liability due to modification as an adjustment to the RoU asset or in consolidated statement of income, depending upon the nature of modification. Where the carrying amount of the RoU asset is reduced to zero and there is a further reduction in the measurement of the lease liability, the Company recognizes any remaining amount of the re-measurement in the consolidated statement of income. Payment of lease liabilities are classified as cash used in financing activities in the consolidated statement of cash flows. The Company as a lessor Leases under which the Company is a lessor are classified as a finance or operating lease. Lease contracts where all the risks and rewards are substantially transferred to the lessee are classified as a finance lease. All other leases are classified as operating lease. For leases under which the Company is an intermediate lessor, the Company accounts for the head-lease and the sub-lease as two separate contracts. The sub-lease is further classified either as a finance lease or an operating lease by reference to the RoU asset arising from the head-lease.
Inventories	(ix) Inventories Inventories are valued at lower of cost and net realizable value, including necessary provision for obsolescence. Cost is determined using the weighted average method.
Impairment	(x) Impairment a) Financial assets The Company applies the expected credit loss model for recognizing impairment loss on financial assets measured at amortized cost, debt instruments classified as FVTOCI, trade receivables, unbilled receivables, contract assets, finance lease receivables, and other financial assets. Expected credit loss is the difference between the contractual cash flows and the cash flows that the entity expects to receive, discounted using the effective interest rate. Loss allowances for trade receivables, unbilled receivables, contract assets and finance lease receivables are measured at an amount equal to lifetime expected credit loss. Lifetime expected credit losses are the expected credit losses that result from all possible default events over the expected life of a financial instrument. Lifetime expected credit loss is computed based on a provision matrix which takes in to account, risk profiling of customers and historical credit loss experience adjusted for forward looking information. For other financial assets, expected credit loss is measured at the amount equal to twelve months expected credit loss unless there has been a significant increase in credit risk from initial recognition, in which case those are measured at lifetime expected credit loss. b) Non-financial assets The Company assesses long-lived assets such as property, plant and equipment, RoU assets and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. If any such indication exists, the Company estimates the recoverable amount of the asset or group of assets. Goodwill is tested for impairment at least annually at the same time and when events occur or changes in circumstances indicate that the recoverable amount of the cash generating unit is less than its carrying value. The goodwill impairment test is performed at the level of cash-generating unit or groups of cash -generating units which represents the lowest level at which goodwill is monitored for internal management purposes. The recoverable amount of an asset or cash generating unit is the higher of its fair value less cost of disposal (“ FVLCD ”) and its value-in-use (“ VIU ”). The VIU of long-lived assets is calculated using projected future cash flows. FVLCD of a cash generating unit is computed using turnover and earnings multiples. If the recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the consolidated statement of income. If at the reporting date, there is an indication that a previously assessed impairment loss on property, plant and equipment, RoU assets and intangible assets, no longer exists, the recoverable amount is reassessed and the impairment losses previously recognized are reversed such that the asset is recognized at its recoverable amount but not exceeding written down value which would have been reported if the impairment losses had not been recognized initially. An impairment loss in respect of goodwill is not reversed subsequently.
Employee benefits	(xi) Employee benefits a) Post-employment plans The Group participates in various employee benefit plans. Pensions and other post-employment benefits are classified as either defined contribution plans or defined benefit plans. Under a defined contribution plan, the Company’s sole obligation is to pay a fixed amount with no obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits. The related actuarial and investment risks are borne by the employee. The expenditure for defined contribution plans is recognized as an expense during the period when the employee provides service. Under a defined benefit plan, it is the Company’s obligation to provide agreed benefits to the employees. The related actuarial and investment risks are borne by the Company. The present value of the defined benefit obligations is calculated by an independent actuary using the projected unit credit method. Remeasurements of the defined benefit plans, comprising actuarial gains or losses, the effect of changes to the asset ceiling, and the return on plan assets (excluding interest) are immediately recognized in other comprehensive income, net of taxes and not reclassified to profit or loss in subsequent period. Net interest recognized in profit or loss is calculated by applying the discount rate used to measure the defined benefit obligation to the net defined benefit liability or asset. The actual return on the plan assets above or below the discount rate, is recognized as part of remeasurements of the defined benefit plans through other comprehensive income, net of taxes. The Company has the following employee benefit plans: A. Provident fund Eligible employees receive benefits under the Company’s provident fund plan, into which both the employer and employees make periodic contributions to the approved provident fund trust managed by the Company. A portion of the employer’s contribution is made to the government administered pension fund. The contributions to the trust managed by the Company is accounted for as a defined benefit plan as the Company is liable for any shortfall in the fund assets based on the government specified minimum rates of return. Certain employees receive benefits under the provident fund plan in which both the employer and employees make periodic contributions to the government administered provident fund. A portion of the employer’s contribution is made to the government administered pension fund. This is accounted as a defined contribution plan as the obligation of the Company is limited to the contributions made to the fund. B. Gratuity and foreign pension In accordance with the Payment of Gratuity Act, 1972, applicable for Indian companies, the Company provides for a lump sum payment to eligible employees, at retirement or termination of employment based on the last drawn salary and years of employment with the Company. The gratuity fund is managed by third party fund managers. The Company also maintains pension and similar plans for employees outside India, based on country specific regulations. These plans are partially funded, and the funds are managed by third party fund managers. The plans provide for monthly payout after retirement as per salary drawn and service period or for a lump sum payment as set out in rules of each fund. The Company’s obligations in respect of these plans, which are defined benefit plans, are provided for based on actuarial valuation using the projected unit credit method. C. Superannuation Superannuation plan, a defined contribution scheme is administered by third party fund managers. The Company makes annual contributions based on a specified percentage of each eligible employee’s salary. b) Termination benefits Termination benefits are expensed when the Company can no longer withdraw the offer of those benefits. c) Short-term benefits Short-term employee benefit obligations such as cash bonus, management incentive plans or profit-sharing plans are measured on an undiscounted basis and are recorded as expense as the related service is provided. A liability is recognized for the amount expected to be paid under short-term cash bonus or management incentive plans or profit-sharing plans, if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. d) Compensated absences The employees of the Company are entitled to compensated absences. The employees can carry forward a portion of the unutilized accumulating compensated absences and utilize it in future periods or receive cash at retirement or termination of employment. The Company records an obligation for compensated absences in the period in which the employee renders the services that increases this entitlement. The Company measures the expected cost of compensated absences as the additional amount that the Company expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period. The Company recognizes accumulated compensated absences based on actuarial valuation using the projected unit credit method. Non-accumulating compensated absences are recognized in the period in which the absences occur.
Share based payment transactions	(xii) Share-based payment transactions Selected employees of the Company receive remuneration in the form of equity settled instruments or cash settled instruments, for rendering services over a defined vesting period and for Company’s performance-based stock options over the defined period. Equity instruments granted are measured by reference to the fair value of the instrument at the date of grant. In cases, where equity instruments are granted at a nominal exercise price, the intrinsic value on the date of grant approximates the fair value. The expense is recognized in the consolidated statement of income with a corresponding increase to the share-based payment reserve, a component of equity. The equity instruments or cash settled instruments generally vest in a graded manner over the vesting period. The fair value determined at the grant date is expensed over the vesting period of the respective tranches of such grants (accelerated amortization). The stock compensation expense is determined based on the Company’s estimate of equity instruments or cash settled instruments that will eventually vest. Cash Settled instruments granted are re-measured by reference to the fair value at the end of each reporting period and at the time of vesting. The expense is recognized in the consolidated statement of income with a corresponding increase to financial liability.
Provisions	(xiii) Provisions Provisions are recognized when the Company has a present obligation (legal or constructive), as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, considering the risks and uncertainties surrounding the obligation. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset, if it is virtually certain that reimbursement will be received, and the amount of the receivable can be measured reliably. Provisions for onerous contracts are recognized when the expected benefits to be derived by the Company from a contract are lower than the unavoidable costs of meeting the future obligations under the contract. Provisions for onerous contracts are measured at the present value of lower of the expected net cost of fulfilling the contract and the expected cost of terminating the contract.
Revenue	(xiv) Revenue The Company derives revenue primarily from software development, maintenance of software/hardware and related services, consulting services, business process services and sale of IT products. Revenues from customer contracts are considered for recognition and measurement when the contract has been approved by the parties to the contract, the parties to 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 to customers in an amount that reflects the consideration the Company expects to receive (the “Transaction Price”). Revenue towards satisfaction of a performance obligation is measured at the amount of the Transaction Price (net of variable consideration on account of discounts and allowances) allocated to that performance obligation. To recognize revenues, the Company applies the following five step approach: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the Transaction Price, (4) allocate the Transaction Price to the performance obligations in the contract, and (5) recognize revenues when a performance obligation is satisfied. When there is uncertainty as to collectability, revenue recognition is postponed until such uncertainty is resolved. At contract inception, the Company assesses its promise to transfer products or services to a customer to identify separate performance obligations. The Company applies judgment to determine whether each product or service promised to a customer is capable of being distinct, and are distinct in the context of the contract, if not, the promised products or services are combined and accounted as a single performance obligation. The Company allocates the Transaction Price to separately identifiable performance obligations based on their relative stand-alone selling price or residual method. Stand-alone selling prices are determined based on sale prices for the components when it is regularly sold separately, in cases where the Company is unable to determine the stand-alone selling price, the Company uses third-party prices for similar deliverables or the Company uses expected cost-plus margin approach in estimating the stand-alone selling price. For performance obligations where control is transferred over time, revenues are recognized by measuring progress towards completion of the performance obligation. The selection of the method to measure progress towards completion requires judgment and is based on the nature of the promised products or services to be provided. The method for recognizing revenues and costs depends on the nature of contracts with customers as given below: A. Time and materials contracts Revenues and costs relating to time and materials contracts are recognized as the related services are rendered. B. Fixed-price contracts i. Fixed-price development contracts Revenues from fixed-price development contracts, including software development, and integration contracts, where the performance obligations are satisfied over time, are recognized using the “percentage-of-completion” method. The performance obligations are satisfied as and when the services are rendered since the customer generally obtains control of the work as it progresses. Percentage of completion is determined based on project costs incurred to date as a percentage of total estimated project costs required to complete the project. The cost expended (or input) method has been used to measure progress towards completion as there is a direct relationship between input and productivity. This method is followed when reasonably dependable estimates of the revenues and costs applicable to various elements of the contract can be made. Key factors that are reviewed in estimating the future costs to complete include estimates of future labor costs and productivity efficiencies. Because the financial reporting of these contracts depends on estimates that are assessed continually during the term of these contracts, revenue recognized, profit and timing of revenue for remaining performance obligations are subject to revisions as the contract progresses to completion. If the Company is not able to reasonably measure the progress of completion, revenue is recognized only to the extent of costs incurred, for which recoverability is probable. When total cost estimates exceed revenues in an arrangement, the estimated losses are recognized in the consolidated statement of income in the period in which such losses become probable based on the current contract estimates as an onerous contract provision. A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets primarily relate to unbilled amounts on fixed-price development contracts and are classified as non-financial asset as the contractual right to consideration is dependent on completion of contractual milestones. A contract liability is an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. ii. Maintenance contracts Revenues related to fixed-price maintenance contracts are recognized on a straight-line basis when services are performed through an indefinite number of repetitive acts over a specified period or ratably using percentage of completion method when the pattern of benefits from the services rendered to the customers and the cost to fulfil the contract is not even through the period of contract because the services are generally discrete in nature and not repetitive. Revenue for contracts in which the invoicing is representative of the value being delivered is recognized based on our right to invoice. If our invoicing is not consistent with value delivered, revenues are recognized as the service is performed using the percentage of completion method. In certain projects, a fixed quantum of service or output units is agreed at a fixed-price for a fixed term. In such contracts, revenue is recognized with respect to the actual output achieved till date as a percentage of total contractual output. Any residual service unutilized by the customer is recognized as revenue on completion of the term. iii. Element or Volume based contracts Revenues and costs are recognized as the related services are rendered. C. Products Revenue on product sales are recognized when the customer obtains control of the specified product. D. Others • Any change in scope or price is considered to be a contract modification. The Company accounts for modifications to existing contracts by assessing whether the services added are distinct and whether the pricing is at the stand-alone selling price. Services added that are not distinct are accounted for on a cumulative catch up basis, while those that are distinct are accounted for prospectively, either as a separate contract if the additional services are priced at the stand-alone selling price, or as a termination of the existing contract and creation of a new contract if not priced at the stand-alone selling price. • The Company accounts for variable considerations like volume discounts, rebates and pricing incentives to customers and penalties as reduction of revenue on a systematic and rational basis over the period of the contract. The Company estimates an amount of such variable consideration using expected value method or the single most likely amount in a range of possible consideration depending on which method better predicts the amount of consideration to which the Company may be entitled 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. • Revenues are shown net of allowances / returns, sales tax, value added tax, goods and services tax and applicable discounts. • The Company may enter into arrangements with third-party suppliers to resell products or services. In such cases, the Company evaluates whether the Company is the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). In doing so, the Company first evaluates whether the Company controls the good or service before it is transferred to the customer. The Company 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 services and therefore, is acting as a principal or an agent. If the Company controls the good or service before it is transferred to the customer, the Company is the principal; if not, the Company is the agent. • Estimates of the Transaction Price and total costs or efforts are continuously monitored over the term of the contract 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. • The Company accrues the estimated cost of warranties at the time when the revenue is recognized. The accruals are based on the Company’s historical experience of material usage and service delivery costs. • Incremental costs that relate directly to a contract and incurred in securing a contract with a customer are recognized as an asset when the Company expects to recover these costs. • The Company recognizes contract fulfilment cost as an asset if those costs specifically relate to a contract or to an anticipated contract, the costs generate or enhance resources that will be used in satisfying performance obligations in future; and the costs are expected to be recovered. • Costs to obtain contract relating to upfront payments to customers are amortized to revenue and other costs to obtain contract and costs to fulfil contract 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. • The Company assesses the timing of the transfer of goods or services to the customer as compared to the timing of payments to determine whether a significant financing component exists. As a practical expedient, the Company does not assess the existence of a significant financing component when the difference between payment and transfer of deliverables is twelve months or less. If the difference in timing arises for reasons other than the provision of finance to either the customer or us, no financing component is deemed to exist. • Unbilled receivables are classified as a financial asset where the right to consideration is unconditional and only the passage of time is required before the payment is due.
Finance expenses	(xv) Finance expenses Finance expenses comprises interest on loans, borrowings and bank overdrafts, interest on lease liabilities, interest on tax matters, interest on net defined benefit liability, net loss on translation or settlement of foreign currency borrowings, changes in fair value of derivative instruments and gains/(losses) of settlement of borrowing related derivative instruments. Borrowing costs that are not directly attributable to a qualifying asset are recognized in the consolidated statement of income using the effective interest method.
Finance and other income	(xvi) Finance and other income Finance and other income comprise interest income on deposits, dividend income, gains/(losses) on disposal of investments, gains/(losses) on investments classified as FVTPL, net gain on translation or settlement of foreign currency borrowings and changes in fair value and gains/(losses) on settlement of related derivative instruments. Interest income is recognized using the effective interest method. Dividend income is recognized when the right to receive payment is established.
Income tax	(xvii) Income tax Income tax comprises current and deferred tax. Income tax expense is recognized in the consolidated statement of income except to the extent it relates to a business combination, or items directly recognized in equity or in other comprehensive income. a) Current income tax Current income tax for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities based on the taxable income for the period. The tax rates and tax laws used to compute the current tax amounts are those that are enacted or substantively enacted as at the reporting date and applicable for the period. While determining the tax provisions, the Company assesses whether each uncertain tax position is to be considered separately or together with one or more uncertain tax positions depending upon the nature and circumstances of each uncertain tax position. The Company 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 liability simultaneously. b) Deferred income tax Deferred income tax is recognized using the balance sheet approach. Deferred income tax assets and liabilities are recognized for deductible and taxable temporary differences arising between the tax base of assets and liabilities and their carrying amount in 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 profits or loss at the time of the transaction. Deferred income tax assets are recognized to the extent it is probable that taxable profit will be available against which the deductible temporary differences and the carry forward of unused tax credits and unused tax losses can be utilized. Deferred income tax liabilities are recognized for all taxable temporary differences except in respect of taxable temporary differences that is expected to reverse within the tax holiday period, taxable temporary differences associated with investments in subsidiaries, associates and foreign branches where the timing of the reversal of the temporary difference can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future. The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilized. Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. The Company offsets deferred income tax assets and liabilities, where it has a legally enforceable right to offset current tax assets against current tax liabilities, and they relate to taxes levied by the same taxation authority on either the same taxable entity, or on different taxable entities where there is a right and an intention to settle the current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously.
Earnings per share	(xviii) Earnings per share Basic earnings per share is computed using the weighted average number of equity shares outstanding during the period adjusted for treasury shares held. Diluted earnings per share is computed using the weighted average number of equity and dilutive equivalent shares outstanding during the period, using the treasury stock method for options, except where the results would be anti-dilutive. The number of equity shares and potentially dilutive equity shares are adjusted retrospectively for all periods presented for any splits and bonus shares issues including for change effected prior to the approval of the consolidated financial statements by the Board of Directors.
Statement of cash flows	(xix) Statement of cash flows Cash flows are reported using the indirect method, whereby profit for the period 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 generated from/(used in) operating, investing and financing activities of the Company are segregated.
New Accounting standards, amendments and interpretations adopted by the Company effective from April 1, 2023:	New Accounting standards, amendments and interpretations adopted by the Company effective from April 1, 2023: Amendments to IAS 1 – Presentation of Financial Statements On January 23, 2020, the IASB issued “Classification of liabilities as Current or Non-Current (Amendments to IAS 1)” providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangement in place at the reporting date. The amendments aim to promote consistency in applying the requirements by helping companies to determine whether, in the statement of financial position, debt and other liabilities with an uncertain settlement date should be classified as current (due or potentially due to be settled within one year) or non-current. The amendments also clarified the classification requirements for debt a company might settle by converting it into equity. These amendments are effective for annual reporting periods beginning on or after January 1, 2023, and are to be applied retrospectively, with earlier application permitted. The adoption of amendments to IAS 1 did not have any material impact on the consolidated financial statements. Amendments to IAS 1 – Presentation of Financial Statements On October 31, 2022, IASB issued 'Non-current Liabilities with Covenants (Amendments to IAS 1)'.The amendments specify that covenants to be complied with after the reporting date do not affect the classification of debt as current or non-current at the reporting date. Instead, the amendments require a company to disclose information about these covenants in the notes to the financial statements. The amendments are effective for reporting periods beginning on or after January 1, 2024, with earlier application permitted. The adoption of these amendments to IAS 1 did not have any material impact on the consolidated financial statements. Amendments to IAS 12 – Income Taxes On May 7, 2021, the IASB amended IAS 12 “Income Taxes” and published 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations. In specified circumstances, companies are exempt from recognizing deferred tax when they recognize assets or liabilities for the first time. The amendments clarify that this exemption does not apply to transactions such as leases and decommissioning obligations and companies are required to recognize deferred tax on such transactions. These amendments are effective for annual reporting periods beginning on or after January 1, 2023 and are to be applied retrospectively, with earlier application permitted. The adoption of these amendments to IAS 12 did not have any material impact on the consolidated financial statements. Amendments to IAS 12 – Income Taxes On May 23, 2023, the IASB issued International Tax Reform - Pillar Two Model Rules - Amendments to IAS 12 “Income Taxes” to clarify the application of IAS 12 to income taxes arising from tax law enacted or substantively enacted to implement the Organization for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) Pillar Two model rules (Pillar Two income taxes). The Amendments introduced: • a mandatory temporary exception to the accounting for deferred taxes arising from the jurisdictional implementation of the Pillar Two model rules; and • disclosure requirements for affected entities to help users of the financial statements better understand an entity’s exposure to Pillar Two income taxes arising from that legislation, particularly before its effective date. The Company has applied the temporary exception from the accounting requirements for deferred taxes in IAS 12. Accordingly, the Company neither recognized, nor disclosed information about deferred tax assets and liabilities related to Pillar Two income taxes. Since the Pillar Two legislations is not effective at the reporting date in jurisdictions where the Company is operating, the Company has no related current tax exposure. The Pillar Two legislations are neither enacted nor substantively enacted by Government of India, where the Parent company is incorporated. The Company is continuing to assess the impact, if any, of Pillar Two income taxes legislation on future financial performance. Amendments to IFRS 16 – Leases On September 22, 2022, IASB issued ‘Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)’ that specifies the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use it retains. The amendment is intended to improve the requirements for sale and leaseback transactions in IFRS 16 and will not change the accounting for leases unrelated to sale and leaseback transactions. These amendments are effective for annual reporting periods beginning on or after January 1, 2024, and are to be applied retrospectively, with earlier application permitted. The adoption of these amendments to IFRS 16 did not have any material impact on the consolidated financial statements. Amendments to IAS 7 - Statement of Cash Flows and IFRS 7 - Financial Instruments On May 25, 2023, IASB issued 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)’, that require companies to disclose information about its supplier finance arrangements that enables users of financial statements to assess the effects of those arrangements on the companies liabilities and cash flows and on the companies exposure to liquidity risk. These amendments are effective for annual reporting periods beginning on or after January 1, 2024, with earlier application permitted. The adoption of these amendments to IAS 7 and IFRS 7 did not have any material impact on the consolidated financial statements.
New amendments not yet adopted:	New amendments not yet adopted: Certain new standards, amendments to standards and interpretations are not yet effective for annual periods beginning after April 1, 2023 and have not been applied in preparing these consolidated financial statements. New standards, amendments to standards and interpretations that could have potential impact on the consolidated financial statements of the Company are: Amendments to IAS 21 – The Effects of Changes in Foreign Exchange Rates On August 15, 2023, IASB issued ‘Lack of Exchangeability (Amendments to IAS 21)’ that clarifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking, as well as require the disclosure of information that enables users of financial statements to understand the impact of a currency not being exchangeable. These amendments are effective for annual reporting periods beginning on or after January 1, 2025, with earlier application permitted. The adoption of amendments to IAS 21 is not expected to have any material impact on the consolidated financial statements. IFRS 18 – Presentation and Disclosure in Financial Statements On April 9, 2024, IASB issued IFRS 18 ‘Presentation and Disclosure in Financial Statements’ which supersedes IAS 1 ‘Presentation of Financial Statements’, aimed at improving comparability and transparency of communication in financial statements. IFRS 18 requires an entity to classify all income and expenses within its statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations. These categories are complemented by the requirement to present specified totals and subtotals for ‘operating profit or loss’, ‘profit or loss before financing and income taxes’ and ‘profit or loss’. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financials information based on the identified ‘roles’ of the primary financial statements and the notes. Consequent to above, a narrow-scope amendments have been made to IAS 7 ‘Statement of Cash Flows’, which include changing the starting point for determining cash flows from operations under the indirect method from ‘profit or loss’ to ‘operating profit or loss’. Further, some requirements previously included within IAS 1 have been moved to IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’ which has also been renamed IAS 8 ‘Basis of Preparation of Financial Statements’. IAS 34 ‘ Interim Financial Reporting’ was amended to require disclosure of management defined performance measures. Minor consequential amendments to other standards were also made. An entity that prepares condensed interim financial statements in accordance with IAS 34 in the first year of adoption of IFRS 18, must present the heading and mandatory subtotals it expects to use in its annual financial statement. Comparative period in both the interim and annual financial statements will need to be restated and a reconciliation of the statement of profit or loss previously published will be required for the immediately preceding comparative period. IFRS 18 and the amendments to the other standards, is effective for reporting period beginning on or after January 1, 2027 and are to be applied retrospectively, with earlier application permitted. The Company is currently assessing the impact of adopting IFRS 18 and the amendments to other standards, on the consolidated financial statements.

Material accounting policy in_3

Material accounting policy information (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Reconciliation of Number of Treasury Shares Held by Controlled Trust	Reconciliation of the number of treasury shares held by controlled trust is as follows: As at March 31, 2022 2023 2024 No. of shares No. of shares No. of shares Opening number of equity shares 19,401,215 14,689,729 9,895,836 Less: Transferred to eligible employees on exercise of options ( 4,711,486 ) ( 4,793,893 ) ( 3,943,096 ) Closing number of equity shares 14,689,729 9,895,836 5,952,740
Summary of Estimated Useful Lives of Assets	The estimated useful lives of assets are as follows: Category Useful life Buildings 28 to 40 years Plant and equipment 5 to 21 years Computer equipment and software 2 to 7 years Furniture, fixtures and equipment 3 to 10 years Vehicles 4 to 5 years
Summary of Estimated Useful Lives of Aamortizable Intangible Assets	The estimated useful life of amortizable intangibles is reviewed and where appropriate is adjusted, annually. The estimated useful lives of the amortizable intangible assets are as follows: Category Useful life Customer-related intangibles 1 to 10 years Marketing-related intangibles 2.5 to 10 years Customer-related intangibles includes customer contracts and customer relationships acquired as a part of Business combinations. Marketing-related intangibles includes vendor relationships and brand acquired as a part of Business combinations.

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Property, plant and equipment	Land Buildings Plant and equipment (1) Furniture and fixtures Office Vehicles Total Gross carrying value: As at April 1, 2022 ₹ 4,813 ₹ 40,686 ₹ 123,471 ₹ 15,386 ₹ 7,259 ₹ 317 ₹ 191,932 Additions 40 7,269 12,191 3,917 964 7 24,388 Additions through Business combinations (Refer to Note 7) - 7 357 6 ^ 3 373 Disposals ( 3 ) ( 435 ) ( 20,016 ) ( 1,325 ) ( 474 ) ( 168 ) ( 22,421 ) Translation adjustment 10 173 1,729 102 69 2 2,085 As at March 31, 2023 ₹ 4,860 ₹ 47,700 ₹ 117,732 ₹ 18,086 ₹ 7,818 ₹ 161 ₹ 196,357 Accumulated depreciation/ impairment: As at April 1, 2022 ₹ - ₹ 10,003 ₹ 90,465 ₹ 10,814 ₹ 5,743 ₹ 297 ₹ 117,322 Depreciation and impairment - 1,217 13,305 1,794 600 10 16,926 Disposals - ( 395 ) ( 19,655 ) ( 1,158 ) ( 463 ) ( 163 ) ( 21,834 ) Translation adjustment - 102 1,386 70 48 1 1,607 As at March 31, 2023 ₹ - ₹ 10,927 ₹ 85,501 ₹ 11,520 ₹ 5,928 ₹ 145 ₹ 114,021 Capital work-in-progress ₹ 6,323 Net carrying value including Capital work-in-progress as at March 31, 2023 ₹ 88,659 Gross carrying value: As at April 1, 2023 ₹ 4,860 ₹ 47,700 ₹ 117,732 ₹ 18,086 ₹ 7,818 ₹ 161 ₹ 196,357 Additions - 428 6,975 1,716 354 3 9,476 Additions through Business combination (Refer to Note 7) - - 373 - 1 - 374 Disposals ( 486 ) ( 1,174 ) ( 22,815 ) ( 1,586 ) ( 663 ) ( 131 ) ( 26,855 ) Translation adjustment 1 70 248 17 4 1 341 As at March 31, 2024 ₹ 4,375 ₹ 47,024 ₹ 102,513 ₹ 18,233 ₹ 7,514 ₹ 34 ₹ 179,693 Accumulated depreciation/ impairment: As at April 1, 2023 ₹ - ₹ 10,927 ₹ 85,501 ₹ 11,520 ₹ 5,928 ₹ 145 ₹ 114,021 Depreciation and impairment - 1,490 11,856 2,193 638 7 16,184 Disposals - ( 683 ) ( 22,019 ) ( 1,444 ) ( 639 ) ( 130 ) ( 24,915 ) Translation adjustment - 41 211 18 5 ^ 275 As at March 31, 2024 ₹ - ₹ 11,775 ₹ 75,549 ₹ 12,287 ₹ 5,932 ₹ 22 ₹ 105,565 Capital work-in-progress ₹ 7,480 Net carrying value including Capital work-in-progress as at March 31, 2024 ₹ 81,608 ^ Value is less than 1 (1) Including net carrying value of computer equipment and software amounting to ₹ 22,425 and ₹ 17,553 , as at March 31, 2023 and 2024, respectively.

Right-of-Use asset (Tables)

Right-of-Use asset (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of Right of use assets [Abstract]
Summary of Right of Use Asset	Category of Right-of-Use asset Land Buildings Plant and equipment (1) Vehicles Total Gross carrying value: As at April 1, 2022 ₹ 1,278 ₹ 25,993 ₹ 2,511 ₹ 904 ₹ 30,686 Additions - 6,015 1,109 236 7,360 Additions through Business combinations (Refer to Note 7) - 201 - - 201 Disposals - ( 5,085 ) ( 1,160 ) ( 317 ) ( 6,562 ) Translation adjustment - 822 120 42 984 As at March 31, 2023 ₹ 1,278 ₹ 27,946 ₹ 2,580 ₹ 865 ₹ 32,669 Accumulated depreciation: As at April 1, 2022 ₹ 58 ₹ 9,676 ₹ 1,512 ₹ 570 ₹ 11,816 Depreciation 19 5,651 614 238 6,522 Disposals - ( 3,564 ) ( 1,003 ) ( 263 ) ( 4,830 ) Translation adjustment - 364 69 26 459 As at March 31, 2023 ₹ 77 ₹ 12,127 ₹ 1,192 ₹ 571 ₹ 13,967 Net carrying value as at March 31, 2023 ₹ 18,702 Gross carrying value: As at April 1, 2023 ₹ 1,278 ₹ 27,946 ₹ 2,580 ₹ 865 ₹ 32,669 Additions 65 6,505 264 251 7,085 Additions through Business combination (Refer to Note 7) - 33 - - 33 Disposals - ( 6,203 ) ( 636 ) ( 271 ) ( 7,110 ) Translation adjustment - 172 34 4 210 As at March 31, 2024 ₹ 1,343 ₹ 28,453 ₹ 2,242 ₹ 849 ₹ 32,887 Accumulated depreciation: As at April 1, 2023 ₹ 77 ₹ 12,127 ₹ 1,192 ₹ 571 ₹ 13,967 Depreciation 21 5,485 444 181 6,131 Disposals - ( 4,439 ) ( 561 ) ( 244 ) ( 5,244 ) Translation adjustment - 64 11 3 78 As at March 31, 2024 ₹ 98 ₹ 13,237 ₹ 1,086 ₹ 511 ₹ 14,932 Net carrying value as at March 31, 2024 ₹ 17,955 (1) Including net carrying value of computer equipme nt amounting to ₹ 4 and ₹ 2 , as at March 31, 2023 and 2024, respectively.
Disclosure of Lease Expenses	The Company recognized the following expenses in the consolidated statement of income: Year ended March 31, 2022 2023 2024 Interest expenses on lease liabilities ₹ 894 ₹ 1,176 ₹ 1,334 Rent expense recognized under facility expenses pertaining to:    Leases of low-value assets 150 261 245 Leases with less than twelve months of lease term 2,392 2,732 3,257 ₹ 3,436 ₹ 4,169 ₹ 4,836

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Movement in Goodwill Balance	The movement in goodwill balance is given below: Year ended March 31, 2023 2024 Balance at the beginning of the year ₹ 246,989 ₹ 307,970 Translation adjustment 20,335 4,206 Acquisition through Business combinations (1) (Refer to Note 7) 40,687 4,314 Disposals ( 41 ) ( 488 ) Balance at the end of the year ₹ 307,970 ₹ 316,002 (1) Acquisition through business combinations for the years ended March 31, 2023 and 2024 is after considering the impact of ₹ 57 and ₹ ( 503 ) towards measurement period changes in the purchase price allocation of acquisitions made during the year ended March 31, 2022 and 2023, respectively.
Summary of Goodwill Has Been Re-Allocated to The CGUs Using a Relative Value Approach	Goodwill recognized on business combinations is allocated to Cash Generating Units (CGUs), within the IT Services operating segment, which are expected to benefit from the synergies of the acquisitions. Year ended March 31, CGUs 2023 2024 Americas 1 ₹ 103,583 ₹ 104,310 Americas 2 98,081 104,134 Europe 78,459 79,596 Asia Pacific, Middle East and Africa 27,847 27,962 ₹ 307,970 ₹ 316,002
Summary of Movement in Intangible Assets	The movement in intangible assets is given below: Intangible assets Customer-related Marketing-related Total Gross carrying value: As at April 1, 2022 ₹ 43,366 ₹ 11,428 ₹ 54,794 Acquisition through Business combinations (Refer to Note 7) 5,602 482 6,084 Deductions/adjustments (1) ( 2,555 ) ( 862 ) ( 3,417 ) Translation adjustment 3,400 876 4,276 As at March 31, 2023 ₹ 49,813 ₹ 11,924 ₹ 61,737 Accumulated amortization/ impairment: As at April 1, 2022 ₹ 9,483 ₹ 1,756 ₹ 11,239 Amortization and impairment (2) 7,718 2,236 9,954 Deductions/adjustments ( 2,519 ) ( 862 ) ( 3,381 ) Translation adjustment 735 145 880 As at March 31, 2023 ₹ 15,417 ₹ 3,275 ₹ 18,692 Net carrying value as at March 31, 2023 ₹ 34,396 ₹ 8,649 ₹ 43,045 Gross carrying value: As at April 1, 2023 ₹ 49,813 ₹ 11,924 ₹ 61,737 Acquisition through business combinations (Refer to Note 7) 556 390 946 Deductions/adjustments ( 7,306 ) ( 505 ) ( 7,811 ) Translation adjustment 609 163 772 As at March 31, 2024 ₹ 43,672 ₹ 11,972 ₹ 55,644 Accumulated amortization/ impairment: As at April 1, 2023 ₹ 15,417 ₹ 3,275 ₹ 18,692 Amortization and impairment (2)(3) 9,961 1,795 11,756 Deductions/adjustments ( 7,306 ) ( 505 ) ( 7,811 ) Translation adjustment 209 50 259 As at March 31, 2024 ₹ 18,281 ₹ 4,615 ₹ 22,896 Net carrying value as at March 31, 2024 ₹ 25,391 ₹ 7,357 ₹ 32,748 (1) Includes ₹ 36 towards measurement period adjustment in customer-related intangible in an acquisition completed during the year ended March 31, 2022. (2) During the year ended March 31, 2023 and 2024, a decline in the revenue and earnings estimates led to a revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognized on business combinations. Consequently, the Company has recognized impairment charge ₹ 1,816 and ₹ 1,701 for the year ended March 31, 2023 and 2024, respectively, as part of amortization and impairment. (3) Due to change in estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ 2,807 for the year ended March 31, 2024, as part of amortization and impairment.
Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition	As at March 31, 2024, the net carrying value and the estimated remaining amortization period for intangible assets acquired on acquisition are as follows: Acquisition Net carrying value Estimated remaining amortization period Capco - customer-related intangible ₹ 18,380 6.08 years Capco - marketing-related intangible 6,415 7.08 years Rizing 2,267 0.64 - 3.64 years Vara Infotech Private Limited 1,013 2.5 - 5.5 years Aggne 914 2.87 - 3.87 years Rational Interaction, Inc. 909 2.89 years Eximius Design, LLC 791 3.40 years Convergence Acceleration Solutions, LLC 766 4.03 years Edgile, LLC 731 3.75 years Ampion Holdings Pty Ltd 504 0.35 - 3.35 years Others 58 0.24 - 0.50 years Total ₹ 32,748

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure of detailed information about business combination [abstract]
Schedule of the purchase price allocation	The following table presents the purchase price allocation: Capco Ampion Edgile LeanSwift Net assets ₹ 1,138 ₹ 1,126 ₹ 1,289 ₹ 186 Fair value of property, plant and equipment 647 35 17 9 Fair value of right-of-use assets 2,882 74 - - Fair value of customer-related intangibles 24,273 1,748 1,717 63 Fair value of marketing-related intangibles 8,083 460 1,160 111 Deferred tax liabilities on intangible assets ( 9,383 ) ( 663 ) - ( 49 ) Total ₹ 27,640 ₹ 2,780 ₹ 4,183 ₹ 320 Goodwill 81,890 6,322 12,993 1,305 Total purchase price ₹ 109,530 ₹ 9,102 ₹ 17,176 ₹ 1,625 Net Assets include: Cash and cash equivalents ₹ 4,278 ₹ 855 ₹ 907 ₹ 145 Fair value of acquired trade receivables included in net assets 6,167 1,074 819 201 Gross contractual amount of acquired trade receivables 6,181 1,074 819 217 Less: Allowance for lifetime expected credit loss ( 14 ) - - ( 16 ) Amount included in general and administrative expenses: Transaction costs ₹ 358 ₹ 49 ₹ 152 ₹ 88 The following table presents the purchase price allocation: CAS Group Rizing Net assets ₹ 532 ₹ 3,850 Fair value of property, plant and equipment - 373 Fair value of right-of-use assets - 201 Fair value of customer-related intangibles 1,708 3,894 Fair value of marketing-related intangibles - 482 Deferred tax liabilities on intangible assets - ( 1,750 ) Total ₹ 2,240 ₹ 7,050 Goodwill 3,347 36,780 Total purchase price ₹ 5,587 ₹ 43,830 Net Assets include: Cash and cash equivalents ₹ 127 ₹ 2,114 Fair value of acquired trade receivables included in net assets 452 3,220 Gross contractual amount of acquired trade receivables 452 3,233 Less: Allowance for lifetime expected credit loss - ( 13 ) Amount included in general and administrative expenses: Transaction costs ₹ 19 ₹ 99 Aggne Net assets ₹ 194 Fair value of property, plant and equipment 374 Fair value of right-of-use assets 33 Fair value of customer-related intangibles 556 Fair value of marketing-related intangibles 390 Deferred tax liabilities on intangible assets ( 367 ) Total ₹ 1,180 Goodwill 4,817 Share of non-controlling interests ( 472 ) Total purchase price ₹ 5,525 Net Assets include: Cash and cash equivalents ₹ 153 Fair value of acquired trade receivables included in net assets 113 Gross contractual amount of acquired trade receivables 113 Less: Allowance for lifetime expected credit loss - Amount included in general and administrative expenses: Transaction costs ₹ 31

Investments (Tables)

Investments (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Schedule of Investment	As at March 31, 2023 2024 Non-current Financial instruments at FVTPL Equity instruments (1) ₹ 3,773 ₹ 4,404 Fixed maturity plan mutual funds 1,300 1,395 Financial instruments at FVTOCI Equity instruments (1) 15,647 15,830 Financial instruments at amortized cost Inter corporate and term deposits ^ ^ ₹ 20,720 ₹ 21,629 Current Financial instruments at FVTPL Short-term mutual funds (2) ₹ 40,262 ₹ 71,686 Financial instruments at FVTOCI Non-convertible debentures 146,296 154,407 Government securities 9,422 7,030 Commercial papers 18,624 11,845 Certificate of deposits 16,828 - Bonds 54,025 28,195 Financial instruments at amortized cost Inter corporate and term deposits (3) 23,775 38,008 ₹ 309,232 ₹ 311,171 Total ₹ 329,952 ₹ 332,800 Financial instruments at FVTPL 45,335 77,485 Financial instruments at FVTOCI 260,842 217,307 Financial instruments at amortized cost 23,775 38,008 ^ Value is less than 1 (1) Uncalled capital commitments outstanding as at March 31, 2023 and 2024, was ₹ 1,288 and ₹ 1,450 respectively. (2) As at March 31, 2023 and 2024, short-term mutual funds include units lien with bank on account of margin money for currency derivatives amounting to ₹ Nil and ₹ 218 , respectively. These deposits earn a fixed rate of interest. As at March 31, 2023 and 2024, term deposits include current deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 653 and ₹ 117 , respectively.
Summary of Financial Information in Respect of Investments Accounted for Using Equity Method	The aggregate summarized financial information in respect of the Company’s immaterial associate and joint venture that are accounted for using the equity method is set forth below: As at March 31, Carrying amount of the Company’s interest in: 2023 2024 An associate accounted for using the equity method ₹ 780 ₹ 783 (Unquoted: Series A Preferred Stock - 94,527 ; Common stock - 27,865 and Series B Preferred Stock - 190,525 ) A joint venture accounted for using the equity method - 261 (Unquoted: Class A units - 5,850,000 ) Total ₹ 780 ₹ 1,044 For the year ended March 31, Company’s share of net profit / (loss) in the consolidated statement of income pertaining to: 2022 2023 2024 An associate accounted for using the equity method ₹ 57 ₹ ( 57 ) ₹ ( 8 ) A joint venture accounted for using the equity method - - ( 225 ) Total ₹ 57 ₹ ( 57 ) ₹ ( 233 )
Summary of Equity Method Investments Non-current	Details of non-current investments in equity instruments- classified as FVTOCI Carrying value As at March 31, Particulars 2023 2024 Tricentis Corporation ₹ 2,764 ₹ 3,081 YugaByte, Inc. 2,161 2,194 Immuta, Inc. 1,390 1,411 TLV Partners, L.P. 1,318 1,296 Vectra Networks, Inc. 1,153 1,171 CyCognito Ltd. 1,060 1,076 Incorta, Inc. 772 784 TLV Partners II, L.P. 801 713 Work-Bench Ventures II-A, LP 491 495 B Capital Fund II, L.P. 517 488 Kognitos, Inc. 123 330 TLV Partners III, L.P. 354 307 Boldstart Ventures IV, L.P. 343 305 Avaamo Inc. 283 287 Boldstart Opportunities II, L.P. 321 264 Vulcan Cyber Limited 247 250 Sealights Technologies Ltd. 197 200 EMA Unlimited, Inc. - 167 Headspin Inc. 158 160 Glilot Capital Partners III L.P. 255 132 Squadcast, Inc. 99 100 Netspring Data, Inc. 164 72 Wep Solutions Limited 33 70 FPEL Ujwal Private Limited - 63 Apilyze Inc. - 63 Spartan Radar 164 57 Wep Peripherals Ltd. 58 57 Work-Bench Ventures III-A, LP 50 56 GTMfund II-QP, LP - 43 Tangibly Inc. - 42 Harte Hanks Inc. 66 38 Kibsi, Inc. 123 20 Altizon Systems Private Limited 19 19 Drivestream India Private Limited 19 19 Moogsoft (Herd) Inc. 144 - Tradeshift Inc. - - Total ₹ 15,647 ₹ 15,830

Trade receivables (Tables)

Trade receivables (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Schedule of Trade Receivables	As at March 31, 2023 2024 Trade receivables ₹ 134,026 ₹ 125,838 Allowance for lifetime expected credit loss ( 6,813 ) ( 6,316 ) ₹ 127,213 ₹ 119,522 Non-current ₹ 863 ₹ 4,045 Current 126,350 115,477
Summary of Allowance for Lifetime Expected Credit Loss	The activity in the allowance for lifetime expected credit loss is given below: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 10,299 ₹ 6,813 Additions / (write-back), net (Refer to Note 25) ( 604 ) 640 Charged against allowance ( 3,302 ) ( 1,078 ) Translation adjustment 420 ( 59 ) Balance at the end of the year ₹ 6,813 ₹ 6,316

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Schedule of Inventories	As at March 31, 2023 2024 Stores and spare parts ₹ 30 ₹ 27 Traded goods 1,158 880 ₹ 1,188 ₹ 907

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Cash and Cash Equivalents	As at March 31, 2022 2023 2024 Cash and bank balances ₹ 61,882 ₹ 60,417 ₹ 60,648 Demand deposits with banks (1) 41,954 31,463 36,305 ₹ 103,836 ₹ 91,880 ₹ 96,953 (1) These deposits can be withdrawn by the Company at any time without prior notice and without any penalty on the principal.
Summary of Cash and Cash Equivalents for the Purpose of Cash Flow Statement	Cash and cash equivalents consist of the following for the purpose of the statement of cash flows: As at March 31, 2022 2023 2024 Cash and cash equivalents ₹ 103,836 ₹ 91,880 ₹ 96,953 Bank overdrafts ( 3 ) ( 19 ) ( 2 ) ₹ 103,833 ₹ 91,861 ₹ 96,951

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Other Financial Assets	As at March 31, 2023 2024 Non-current Security deposits ₹ 1,566 ₹ 1,221 Finance lease receivables 4,742 4,270 Dues from officers and employees 22 59 ₹ 6,330 ₹ 5,550 Current Security deposits ₹ 1,549 ₹ 2,035 Dues from officers and employees 735 596 Interest receivables 386 230 Finance lease receivables 5,672 5,307 Others 754 2,368 ₹ 9,096 ₹ 10,536 ₹ 15,426 ₹ 16,086
Summary of Finance Lease Receivables	Finance lease receivables consist of assets that are leased to customers for a contract term normally ranging 1 to 5 years, with lease payments due in monthly or quarterly installments. Details of finance lease receivables are given below: Minimum lease Present value of minimum lease payments As at March 31, 2023 2024 2023 2024 Not later than one year ₹ 6,031 ₹ 5,693 ₹ 5,672 ₹ 5,307 Later than one year but not later than five years 5,008 4,536 4,742 4,270 Gross investment in lease ₹ 11,039 ₹ 10,229 ₹ 10,414 ₹ 9,577 Less: Unearned finance income ( 625 ) ( 652 ) - - Present value of minimum lease payment receivables ₹ 10,414 ₹ 9,577 ₹ 10,414 ₹ 9,577 Non-current ₹ 4,742 ₹ 4,270 Current 5,672 5,307

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of detailed information about other assets	As at March 31, 2023 2024 Non-current Prepaid expenses ₹ 5,375 ₹ 3,424 Costs to obtain contract (1) 2,936 2,324 Costs to fulfil contract (2) 261 205 Others 5,034 4,378 ₹ 13,606 ₹ 10,331 Current Prepaid expenses ₹ 19,164 ₹ 17,574 Dues from officers and employees 799 343 Advance to suppliers 2,506 3,267 Balance with GST and other authorities 7,929 6,029 Costs to obtain contract (1) 978 867 Costs to fulfil contract (2) 59 60 Others 1,464 1,462 ₹ 32,899 ₹ 29,602 ₹ 46,505 ₹ 39,933 (1) Costs to obtain contract amortization of ₹ 902 , ₹ 892 and ₹ 1,083 during the year ended March 31, 2022, 2023 and 2024 respectively. (2) Costs to fulfil contract amortization of ₹ 54 , ₹ 58 and ₹ 60 during the year ended March 31, 2022, 2023 and 2024 respectively .

Loans, borrowings and bank ov_2

Loans, borrowings and bank overdrafts (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Current and Non-Current Borrowings	As at March 31, 2023 2024 Non-current Unsecured Notes 2026 (1) ₹ 61,272 ₹ 62,300 ₹ 61,272 ₹ 62,300 Current Borrowings from banks ₹ 88,745 ₹ 79,164 Bank overdrafts 19 2 Loans from institutions other than banks 57 - ₹ 88,821 ₹ 79,166 ₹ 150,093 ₹ 141,466 (1) On June 23, 2021, Wipro IT Services LLC, a wholly owned step-down subsidiary of Wipro Limited, issued US$ 750 million in unsecured notes 2026 (the “Notes”). The Notes bear interest at a rate of 1.50 % per annum and will mature on June 23, 2026 . Interest on the Notes is payable semi-annually on June 23 and December 23 of each year, commencing from December 23, 2021. The Notes are listed on Singapore Exchange Securities Trading Limited (SGX-ST).
Summary of Long - Term Loans and Borrowings	As at March 31, 2023 As at March 31, 2024 Currency Foreign currency in millions Indian Rupee Foreign currency in millions Indian Rupee Final maturity Unsecured Notes 2026 U.S. Dollar (US$) 746 ₹ 61,272 747 ₹ 62,300 June-26 Unsecured loans Indian Rupee (INR) - 57 - - - ₹ 61,329 ₹ 62,300 Non-current portion of long-term loans and borrowings ₹ 61,272 ₹ 62,300 Current portion of long-term loans and borrowings 57 - Cash and non-cash changes in liabilities arising from financing activities: Non-cash changes April 1, 2022 Cash flow Net additions to Lease Liabilities Effective interest rate adjustment Foreign exchange movements March 31, 2023 Borrowings ₹ 151,693 ₹ ( 7,876 ) ₹ - ₹ 108 ₹ 6,149 ₹ 150,074 Lease Liabilities 24,233 ( 9,711 ) 9,021 - 1,030 24,573 ₹ 175,926 ₹ ( 17,587 ) ₹ 9,021 ₹ 108 ₹ 7,179 ₹ 174,647 Non-cash changes April 1, 2023 Cash flow Net additions to Lease Liabilities Effective interest rate adjustment Foreign exchange movements March 31, 2024 Borrowings ₹ 150,074 ₹ ( 10,057 ) ₹ - ₹ 112 ₹ 1,335 ₹ 141,464 Lease Liabilities 24,573 ( 10,060 ) 8,438 - 232 23,183 ₹ 174,647 ₹ ( 20,117 ) ₹ 8,438 ₹ 112 ₹ 1,567 ₹ 164,647

Trade payables and accrued ex_2

Trade payables and accrued expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Trade Payables and Accrued Expenses	As at March 31, 2023 2024 Trade payables ₹ 21,728 ₹ 23,275 Accrued expenses 67,326 65,291 ₹ 89,054 ₹ 88,566

Other financial liabilities (Ta

Other financial liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Disclosure Of Detailed Information About Other Financial Liabilities [Abstract]
Summary of detailed information about other financial liabilities	As at March 31, 2023 2024 Non-current Contingent consideration (Refer to Note 19) ₹ 1,545 ₹ 429 Liability on written put options to non-controlling interests (Refer to Note 19) - 4,303 Deposits and others 1,104 253 ₹ 2,649 ₹ 4,985 Current Contingent consideration (Refer to Note 19) ₹ 1,508 ₹ - Advance from customers 1,373 598 Cash Settled ADS RSUs 6 3 Capital creditors 215 333 Deposits and others 1,039 1,338 ₹ 4,141 ₹ 2,272 ₹ 6,790 ₹ 7,257

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Disclosure Of Detailed Information About Other Liabilities Explanatory	As at March 31, 2023 2024 Non-current Employee benefits obligations ₹ 2,947 ₹ 4,219 Others 6,386 8,751 ₹ 9,333 ₹ 12,970 Current Employee benefits obligations ₹ 15,885 ₹ 16,057 Statutory and other liabilities 13,155 13,275 Advance from customers 645 1,192 Others 530 771 ₹ 30,215 ₹ 31,295 ₹ 39,548 ₹ 44,265

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Mar. 31, 2024
Provisions [abstract]
Summary of detailed information about provisions	As at March 31, 2023 2024 Non-current Provision for warranty ₹ ^ ₹ - ₹ ^ ₹ - Current Provision for onerous contracts ₹ 1,590 ₹ 1,599 Provision for warranty 456 217 Others 503 155 ₹ 2,549 ₹ 1,971 ₹ 2,549 ₹ 1,971 ^ Value is less than 1
Summary of Activity for Provision for Warranty and Other Provisions	A summary of activity in provision for warranty, provision for onerous contracts and other provisions is as follows: Year ended March 31, 2023 Year ended March 31, 2024 Provision for warranty Provision for onerous contracts (1) Others Total Provision for warranty Provision for onerous contracts Others Total Balance at the beginning of the year ₹ 295 ₹ 1,946 ₹ 531 ₹ 2,772 ₹ 456 ₹ 1,590 ₹ 503 ₹ 2,549 Additional provision during the year 414 866 - 1,280 151 916 - 1,067 Utilized/written-back during the year ( 253 ) ( 1,222 ) ( 28 ) ( 1,503 ) ( 390 ) ( 911 ) ( 348 ) ( 1,649 ) Translation adjustment - - - - - 4 - 4 Balance at the end of the year ₹ 456 ₹ 1,590 ₹ 503 ₹ 2,549 ₹ 217 ₹ 1,599 ₹ 155 ₹ 1,971 (1) Addition in Provision for onerous contracts for the year ended March 31, 2023 includes ₹ 51 towards adoption of Amendments to IAS 37 – Onerous Contracts – Cost of Fulfilling a Contract.

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Schedule of Carrying Value of Financial Instruments by Categories	The carrying value of financial instruments by categories as at March 31, 2023 is as follows: Fair value through other comprehensive income Fair value through profit or loss Mandatory Designated Amortized cost Total Financial Assets: Cash and cash equivalents (Refer to Note 11) ₹ - ₹ - ₹ - ₹ 91,880 ₹ 91,880 Investments (Refer to Note 8) Equity Instruments 3,773 - 15,647 - 19,420 Fixed maturity plan mutual funds 1,300 - - - 1,300 Short-term mutual funds 40,262 - - - 40,262 Non-convertible debentures - 146,296 - - 146,296 Government securities - 9,422 - - 9,422 Commercial papers - 18,624 - - 18,624 Certificate of deposits - 16,828 - - 16,828 Bonds - 54,025 - - 54,025 Inter corporate and term deposits - - - 23,775 23,775 Other financial assets Trade receivables (Refer to Note 9) - - - 127,213 127,213 Unbilled receivables - - - 60,515 60,515 Other financial assets (Refer to Note 12) - - - 15,426 15,426 Derivative assets (Refer to Note 19) 1,101 - 772 - 1,873 ₹ 46,436 ₹ 245,195 ₹ 16,419 ₹ 318,809 ₹ 626,859 Financial Liabilities: Trade payables and other liabilities Trade payables and accrued expenses (Refer to Note 15) ₹ - ₹ - ₹ - ₹ 89,054 ₹ 89,054 Other financial liabilities (Refer to Note 16) - - - 6,790 6,790 Loans, borrowings and bank overdrafts (Refer to Note 14) - - - 150,093 150,093 Lease liabilities - - - 24,573 24,573 Derivative liabilities (Refer to Note 19) 470 - 2,534 - 3,004 ₹ 470 ₹ - ₹ 2,534 ₹ 270,510 ₹ 273,514 The carrying value of financial instruments by categories as at March 31, 2024 is as follows: Fair value through other comprehensive income Fair value through profit or loss Mandatory Designated Amortized cost Total Financial Assets: Cash and cash equivalents (Refer to Note 11) ₹ - ₹ - ₹ - ₹ 96,953 ₹ 96,953 Investments (Refer to Note 8) Equity Instruments 4,404 - 15,830 - 20,234 Fixed maturity plan mutual funds 1,395 - - - 1,395 Short-term mutual funds 71,686 - - - 71,686 Non-convertible debentures - 154,407 - - 154,407 Government securities - 7,030 - - 7,030 Commercial papers - 11,845 - - 11,845 Bonds - 28,195 - - 28,195 Inter corporate and term deposits - - - 38,008 38,008 Other financial assets Trade receivables (Refer to Note 9) - - - 119,522 119,522 Unbilled receivables - - - 58,345 58,345 Other financial assets (Refer to Note 12) - - - 16,086 16,086 Derivative assets (Refer to Note 19) 390 - 968 - 1,358 ₹ 77,875 ₹ 201,477 ₹ 16,798 ₹ 328,914 ₹ 625,064 Financial Liabilities: Trade payables and other liabilities Trade payables and accrued expenses (Refer to Note 15) ₹ - ₹ - ₹ - ₹ 88,566 ₹ 88,566 Other financial liabilities (Refer to Note 16) - - - 7,257 7,257 Loans, borrowings and bank overdrafts (Refer to Note 14) - - - 141,466 141,466 Lease liabilities - - - 23,183 23,183 Derivative liabilities (Refer to Note 19) 329 - 233 - 562 ₹ 329 ₹ - ₹ 233 ₹ 260,472 ₹ 261,034
Summary of Offsetting Other Financial Assets and Trade Payable and Other Financial Liabilities	The following table contains information on other financial assets and trade payable and other financial liabilities subject to offsetting: As at March 31, 2023 As at March 31, 2024 Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Trade receivables - non-current ₹ 863 ₹ - ₹ 863 ₹ 4,045 ₹ - ₹ 4,045 Trade receivables - current 134,053 ( 7,703 ) 126,350 125,624 ( 10,147 ) 115,477 Other financial assets - non-current 6,330 - 6,330 5,550 - 5,550 Other financial assets - current 9,096 - 9,096 10,536 - 10,536 Unbilled receivables 62,690 ( 2,175 ) 60,515 61,055 ( 2,710 ) 58,345 ₹ 213,032 ₹ ( 9,878 ) ₹ 203,154 ₹ 206,810 ₹ ( 12,857 ) ₹ 193,953 As at March 31, 2023 As at March 31, 2024 Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Gross amounts recognized Gross amounts of recognized financial liabilities set off Net amounts recognized Trade payables and accrued expenses ₹ 98,932 ₹ ( 9,878 ) ₹ 89,054 ₹ 101,423 ₹ ( 12,857 ) ₹ 88,566 Other financial liabilities - non-current 2,649 - 2,649 4,985 - 4,985 Other financial liabilities - current 4,141 - 4,141 2,272 - 2,272 ₹ 105,722 ₹ ( 9,878 ) ₹ 95,844 ₹ 108,680 ₹ ( 12,857 ) ₹ 95,823
Summary of Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value of Recurring Basis	The following table presents fair value hierarchy of assets and liabilities measured at fair value on a recurring basis: As at March 31, 2023 As at March 31, 2024 Fair value measurements at reporting date Fair value measurements at reporting date Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Assets Derivative instruments: Cash flow hedges ₹ 772 ₹ - ₹ 772 ₹ - ₹ 968 ₹ - ₹ 968 ₹ - Others 1,101 - 1,101 - 390 - 390 - Investments: Short-term mutual funds 40,262 40,262 - - 71,686 71,686 - - Fixed maturity plan mutual funds 1,300 - 1,300 - 1,395 - 1,395 - Equity instruments 19,420 99 - 19,321 20,234 108 - 20,126 Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds 245,195 1,256 243,939 - 201,477 1,282 200,195 - Liabilities Derivative instruments: Cash flow hedges ₹ ( 2,534 ) ₹ - ₹ ( 2,534 ) ₹ - ₹ ( 233 ) ₹ - ₹ ( 233 ) ₹ - Others ( 470 ) - ( 470 ) - ( 329 ) - ( 329 ) - Liability on written put options to non-controlling interests - - - - ( 4,303 ) - - ( 4,303 ) Contingent consideration ( 3,053 ) - - ( 3,053 ) ( 429 ) - - ( 429 )
Summary of Methods and Assumptions were used to Estimate the Fair Value of Financial Instruments	The following methods and assumptions were used to estimate the fair value of the level 2 financial instruments included in the above table. Financial instrument Method and assumptions Derivative instruments (assets and liabilities) The Company enters into derivative financial instruments with various counterparties, primarily banks with investment grade credit ratings. Derivatives valued using valuation techniques with market observable inputs are mainly interest rate swaps, foreign exchange forward contracts and foreign exchange option contracts. The most frequently applied valuation techniques include forward pricing, swap models and Black Scholes models (for option valuation), using present value calculations. The models incorporate various inputs including the credit quality of counterparties, foreign exchange spot and forward rates, interest rate curves and forward rate curves of the underlying. As at March 31, 2024, the changes in counterparty credit risk had no material effect on the hedge effectiveness assessment for derivatives designated in hedge relationships and other financial instruments recognized at fair value. Investment in non-convertible debentures, government securities, commercial papers, certificate of deposits and bonds Fair value of these instruments is derived based on the indicative quotes of price and yields prevailing in the market as at reporting date. Investment in fixed maturity plan mutual funds Fair value of these instruments is derived based on the indicative quotes of price prevailing in the market as at reporting date. The following methods and assumptions were used to estimate the fair value of the level 3 financial instruments included in the above table. Financial instrument Method and assumptions Investment in equity instruments Fair value of these instruments is determined using market approach primarily based on market multiples method. Contingent consideration and liability on written put options to non-controlling interest Fair value of these instruments is determined using valuation techniques which includes inputs relating to risk-adjusted revenue and operating profit forecast.
Summary of Changes in Level 3 Assets and Liabilities	The following table presents changes in Level 3 assets and liabilities for the year ended March 31, 2023 and 2024: Investment in equity instruments As at March 31, 2023 2024 Balance at the beginning of the year ₹ 16,324 ₹ 19,321 Additions 2,093 1,277 Disposals (1)(2) ( 632 ) ( 416 ) Unrealized gain/(loss) recognized in consolidated statement of income ( 2 ) ( 136 ) Gain/(loss) recognized in other comprehensive income 291 ( 485 ) Translation adjustment 1,247 565 Balance at the end of the year ₹ 19,321 ₹ 20,126 (1) During the year ended March 31, 2023, the Company sold its shares in Vicarious FPC, Inc. and Harte Hanks Inc. at a fair value of ₹ 1,150 and recognized a cumulative gain of ₹ 30 in other comprehensive income. (2) During the year ended March 31, 2024, the Company sold its shares in Moogsoft (Herd) Inc. at a fair value of ₹ 179 and recognized a cumulative loss of ₹ 91 in other comprehensive income. Contingent consideration As at March 31, 2023 2024 Balance at the beginning of the year ₹ ( 4,329 ) ₹ ( 3,053 ) Additions ( 1,662 ) - Reversals (1) 1,671 1,300 Payouts 1,784 1,294 Finance expense (recognized)/reversed in consolidated statement of income ( 131 ) 55 Translation adjustment ( 386 ) ( 25 ) Balance at the end of the year ₹ ( 3,053 ) ₹ ( 429 ) (1) Towards change in fair value of earn-out liability as a result of changes in estimates of revenue and earnings over the earn-out period. Liability on written put options to non-controlling interests As at March 31, 2023 2024 Balance at the beginning of the year ₹ - ₹ - Addition through Business combination (Refer to Note 7) - ( 4,238 ) Finance expense recognized in consolidated statement of income - ( 33 ) Translation adjustment - ( 32 ) Balance at the end of the year ₹ - ₹ ( 4,303 )
Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding	The following table presents the aggregate contracted principal amounts of the Company's derivative contracts outstanding: (in million) As at March 31, 2023 2024 Notional Fair value Notional Fair value Designated derivative instruments Sell: Forward contracts USD 977 ₹ ( 262 ) USD 1,349 ₹ 264 € 94 ₹ ( 497 ) € 11 ₹ 10 £ 138 ₹ ( 728 ) £ 17 ₹ 16 AUD 89 ₹ 9 AUD 15 ₹ 15 Range forward option contracts USD 1,157 ₹ ( 19 ) USD 730 ₹ 192 € 49 ₹ ( 112 ) € 129 ₹ 59 £ 60 ₹ ( 69 ) £ 86 ₹ ( 11 ) AUD 34 ₹ 29 AUD 57 ₹ 10 Interest rate swaps INR 4,750 ₹ ( 113 ) INR 4,750 ₹ ( 71 ) USD - ₹ - USD 225 ₹ 233 Non-designated derivative instruments Sell: Forward contracts (1) USD 1,550 ₹ 736 USD 1,158 ₹ ( 31 ) € 171 ₹ ( 176 ) € 195 ₹ 119 £ 129 ₹ ( 100 ) £ 72 ₹ 44 AUD 56 ₹ 69 AUD 55 ₹ 30 SGD 14 ₹ 1 SGD 26 ₹ 12 ZAR 43 ₹ ( 7 ) ZAR 97 ₹ 4 CAD 69 ₹ ( 25 ) CAD 61 ₹ ( 1 ) SAR 147 ₹ ( 6 ) SAR 188 ₹ ( 2 ) CHF 9 ₹ 5 CHF - ₹ - QAR 4 ₹ ( 2 ) QAR 5 ₹ ( 2 ) TRY 30 ₹ ( 1 ) TRY 86 ₹ ( 1 ) NOK 13 ₹ 6 NOK 20 ₹ 2 OMR 1 ₹ ^ OMR 2 ₹ ^ SEK 3 ₹ ^ SEK - ₹ - JPY 784 ₹ 6 JPY 3,975 ₹ 32 DKK 33 ₹ ( 4 ) DKK 33 ₹ 3 AED 20 ₹ ^ AED 22 ₹ ^ CNH 1 ₹ ^ CNH 11 ₹ 3 MXN - ₹ - MXN 212 ₹ ( 35 ) COP - ₹ - COP 8,120 ₹ ( 5 ) MYR - ₹ - MYR 20 ₹ ( 2 ) RON - ₹ - RON 80 ₹ ( 9 ) BHD - ₹ - BHD ^ ₹ ^ HKD - ₹ - HKD 80 ₹ ^ CRC - ₹ - CRC 3,380 ₹ ( 19 ) NZD - ₹ - NZD 2 ₹ 2 Buy: Forward contracts AED 5 ₹ ^ AED - ₹ - NOK 12 ₹ ^ NOK - ₹ - QAR 4 ₹ 2 QAR 29 ₹ 10 ZAR 7 ₹ 1 ZAR - ₹ - PLN 26 ₹ 13 PLN 39 ₹ ( 6 ) SEK - ₹ - SEK 39 ₹ ( 5 ) USD - ₹ - USD 4 ₹ 1 CHF - ₹ - CHF 5 ₹ ( 29 ) TWD - ₹ - TWD 40 ₹ ( 2 ) BRL - ₹ - BRL 67 ₹ ( 5 ) RON - ₹ - RON 91 ₹ ( 9 ) CAD - ₹ - CAD 49 ₹ ( 4 ) € - ₹ - € 7 ₹ ( 5 ) CNH - ₹ - CNH 126 ₹ ( 5 ) RMB - ₹ - RMB 25 ₹ ( 6 ) £ - ₹ - £ 2 ₹ ^ KWD - ₹ - KWD ^ ₹ ^ AUD - ₹ - AUD 2 ₹ ^ Range forward option contracts USD 30 ₹ 31 USD - ₹ - Interest rate swaps USD 200 ₹ 82 USD - ₹ - ₹ ( 1,131 ) ₹ 796 ^ Value is less than 1 (1) USD 1,550 and USD 1,158 includes USD/PHP sell forward of USD 77 and USD 167 as at March 31, 2023 and 2024, respectively.
Summary of Activity in Cash Flow Hedging Reserve within Equity Related to all Derivative Instruments Classified as Cash Flow Hedges	The following table summarizes activity in the cash flow hedging reserve within equity related to all derivative instruments classified as cash flow hedges: As at March 31, 2023 2024 Balance as at the beginning of the year ₹ 1,943 ₹ ( 1,762 ) Changes in fair value of effective portion of derivatives ( 4,839 ) 1,461 Deferred cancellation gain/(loss), net - 40 Net (gain)/loss reclassified to statement of income on occurrence of hedged transactions (1) 1,134 1,016 Ineffective portion of derivative instruments classified to consolidated statement of income - 18 Gain/(loss) on cash flow hedging derivatives, net ₹ ( 3,705 ) ₹ 2,535 Balance as at the end of the year ₹ ( 1,762 ) ₹ 773 Deferred tax asset/(liability) thereon 359 ( 195 ) Balance as at the end of the year, net of deferred taxes ₹ ( 1,403 ) ₹ 578 (1) Includes net (gain)/loss reclassified to revenue of ₹ 2,471 and ₹ 898 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to cost of revenues of ₹ ( 1,337 ) and ₹ 221 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to finance expenses of ₹ Nil and ₹ ( 167 ) for the year ended March 31, 2023, and 2024, respectively and net (gain)/loss reclassified to finance and other income of ₹ Nil and ₹ 64 for the year ended March 31, 2023, and 2024, respectively.
Summary of Foreign Currency Risk from Non-derivative Financial Instruments	The below table presents foreign currency risk from non-derivative financial instruments as at March 31, 2023 and 2024: As at March 31, 2023 US$ Euro Pound Sterling Australian Dollar Canadian Dollar Other currencies (1) Total Trade receivables ₹ 42,312 ₹ 13,758 ₹ 8,911 ₹ 2,317 ₹ 1,567 ₹ 5,661 ₹ 74,526 Unbilled receivables 19,372 3,050 2,360 1,431 393 1,719 28,325 Contract assets 4,597 7,081 3,077 632 180 1,193 16,760 Cash and cash equivalents 10,048 5,810 2,448 1,288 2,643 4,244 26,481 Other financial assets 40,039 1,066 1,234 136 130 1,690 44,295 Lease Liabilities ( 4,022 ) ( 2,998 ) ( 457 ) ( 175 ) ( 118 ) ( 1,765 ) ( 9,535 ) Trade payables, accrued expenses and other financial liabilities ( 26,726 ) ( 11,417 ) ( 6,120 ) ( 1,329 ) ( 1,482 ) ( 3,285 ) ( 50,359 ) Non-derivative financial assets/ (liabilities), net ₹ 85,620 ₹ 16,350 ₹ 11,453 ₹ 4,300 ₹ 3,313 ₹ 9,457 ₹ 130,493 (1) Other currencies reflect currencies such as Saudi Riyal, Singapore Dollar and Japanese Yen. As at March 31, 2024 US$ Euro Pound Sterling Australian Dollar Canadian Dollar Other currencies (1) Total Trade receivables ₹ 35,193 ₹ 12,315 ₹ 8,644 ₹ 2,556 ₹ 819 ₹ 4,198 ₹ 63,725 Unbilled receivables 18,104 3,427 3,250 1,694 599 2,615 29,689 Contract assets 3,849 6,004 2,341 495 112 525 13,326 Cash and cash equivalents 19,008 4,672 1,068 782 3,441 3,320 32,291 Other financial assets 12,549 1,428 197 207 785 1,818 16,984 Lease Liabilities ( 2,976 ) ( 2,764 ) ( 183 ) ( 155 ) ( 137 ) ( 1,269 ) ( 7,484 ) Trade payables, accrued expenses and other financial liabilities ( 27,161 ) ( 15,370 ) ( 9,533 ) ( 1,624 ) ( 920 ) ( 3,045 ) ( 57,653 ) Non-derivative financial assets/ (liabilities), net ₹ 58,566 ₹ 9,712 ₹ 5,784 ₹ 3,955 ₹ 4,699 ₹ 8,162 ₹ 90,878 (1) Other currencies reflect currencies such as Saudi Riyal, United Arab Emirates Dirham and Japanese Yen.
Summary of Remaining Contractual Maturities of Significant Financial Liabilities at Reporting Date	The table below provides details regarding the remaining contractual maturities of significant financial liabilities at the reporting date. The amounts include estimated interest payments and exclude the impact of netting agreements, if any. As at March 31, 2023 Less than 1 year 1-2 years 2-4 years Beyond 4 years Total Cashflows Interest included in total cash flows Carrying value Loans, borrowings and bank overdrafts (1) ₹ 91,743 ₹ 924 ₹ 63,015 ₹ - ₹ 155,682 ₹ ( 5,589 ) ₹ 150,093 Lease Liabilities (1) 9,620 7,130 7,233 3,087 27,070 ( 2,497 ) 24,573 Trade payables and accrued expenses 89,054 - - - 89,054 - 89,054 Derivative liabilities 2,825 153 26 - 3,004 - 3,004 Other financial liabilities (2) 4,192 1,587 951 410 7,140 ( 350 ) 6,790 As at March 31, 2024 Less than 1 year 1-2 years 2-4 years Beyond 4 years Total Cashflows Interest included in total cash flows Carrying value Loans, borrowings and bank overdrafts (1) ₹ 81,157 ₹ 938 ₹ 63,019 ₹ - ₹ 145,114 ₹ ( 3,648 ) ₹ 141,466 Lease Liabilities (1) 10,377 6,670 5,504 3,690 26,241 ( 3,058 ) 23,183 Trade payables and accrued expenses 88,566 - - - 88,566 - 88,566 Derivative liabilities 558 4 - - 562 - 562 Other financial liabilities (2) 2,272 601 2,513 2,790 8,176 ( 919 ) 7,257 (1) Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities. (2) Includes future cash outflow towards estimated interest on contingent consideration and liability on written put options to non-controlling interests.
Summary of Balanced View of Liquidity and Financial Indebtedness	The balanced view of liquidity and financial indebtedness is stated in the table below. The management for external communication with investors, analysts and rating agencies uses this calculation of the net cash position: As at March 31, 2023 2024 Cash and cash equivalents ₹ 91,880 ₹ 96,953 Investments - current 309,232 311,171 Loans, borrowings and bank overdrafts ( 150,093 ) ( 141,466 ) ₹ 251,019 ₹ 266,658

Foreign currency translation _2

Foreign currency translation reserve and Other reserves (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Movement in Foreign Currency Translation Reserve Attributable to Equity Holders	The movement in foreign currency translation reserve attributable to equity holders of the Company is summarized below: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 26,850 ₹ 43,255 Translation difference related to foreign operations, net 16,538 4,204 Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to consolidated statement of income ( 133 ) ( 198 ) Balance at the end of the year ₹ 43,255 ₹ 47,261
Summary Of Movement In Other Reserve	The movement in other reserves is summarized below: Other Reserves Particulars Remeasurements of the defined benefit plans Investment in debt instruments Investment in equity instruments Capital Redemption Reserve Gross obligation to non-controlling interests under As at April 1, 2021 ₹ ( 897 ) ₹ 4,237 ₹ 1,378 ₹ 1,122 ₹ - Other comprehensive income 399 ( 1,219 ) 8,710 - - As at March 31, 2022 ₹ ( 498 ) ₹ 3,018 ₹ 10,088 ₹ 1,122 ₹ - As at April 1, 2022 ₹ ( 498 ) ₹ 3,018 ₹ 10,088 ₹ 1,122 ₹ - Other comprehensive income ( 50 ) ( 3,137 ) 705 - - As at March 31, 2023 ₹ ( 548 ) ₹ ( 119 ) ₹ 10,793 ₹ 1,122 ₹ - As at April 1, 2023 ₹ ( 548 ) ₹ ( 119 ) ₹ 10,793 ₹ 1,122 ₹ - Addition through Business combination (Refer to Note 7) - - - - ( 4,238 ) Other comprehensive income 262 1,516 ( 473 ) - - Buyback of equity shares (Refer to Note 22) - - - 539 - As at March 31, 2024 ₹ ( 286 ) ₹ 1,397 ₹ 10,320 ₹ 1,661 ₹ ( 4,238 )

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Allocation of Income Tax Expense to Other Comprehensive Income	Year ended March 31, 2022 2023 2024 Income tax expense as per the statement of income ₹ 28,946 ₹ 33,992 ₹ 36,089 Income tax included in other comprehensive income on: Gains/(losses) on investment securities 242 ( 275 ) 259 Gains/(losses) on cash flow hedging derivatives 14 ( 825 ) 554 Remeasurements of the defined benefit plans 3 ( 16 ) 111 ₹ 29,205 ₹ 32,876 ₹ 37,013
Summary of Components of Income Tax Expense	Income tax expense consists of the following: Year ended March 31, 2022 2023 2024 Current taxes ₹ 32,415 ₹ 32,198 ₹ 34,973 Deferred taxes ( 3,469 ) 1,794 1,116 ₹ 28,946 ₹ 33,992 ₹ 36,089
Summary of Reconciliation of Income Tax Expense	The reconciliation between the provision of income tax and amounts computed by applying the Indian statutory income tax rate to profit before taxes is as follows: Year ended March 31, 2022 2023 2024 Profit before tax ₹ 151,275 ₹ 147,657 ₹ 147,210 Enacted income tax rate in India 34.94 % 34.94 % 34.94 % Computed expected tax expense ₹ 52,855 ₹ 51,591 ₹ 51,435 Effect of: Income exempt from tax ₹ ( 17,503 ) ₹ ( 17,398 ) ₹ ( 14,897 ) Basis differences that will reverse during a tax holiday period 1,348 268 ( 202 ) Income taxed at higher / (lower) rates ( 5,649 ) ( 3,818 ) ( 7,497 ) Taxes related to prior years ( 5,499 ) ( 536 ) 2,567 Changes in unrecognized deferred tax assets 669 618 1,092 Expenses disallowed for tax purpose 2,898 3,563 3,945 Others, net ( 173 ) ( 296 ) ( 354 ) Income tax expense ₹ 28,946 ₹ 33,992 ₹ 36,089 Effective income tax rate 19.13 % 23.02 % 24.52 %
Summary of Components of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: As at March 31, 2023 2024 Deferred tax assets Carry forward losses (1) ₹ 2,624 ₹ 1,254 Trade payables, accrued expenses and other liabilities 6,367 5,793 Allowances for lifetime expected credit loss 1,743 1,618 Cash flow hedges 359 - Others - 94 ₹ 11,093 ₹ 8,759 Deferred tax liabilities Property, plant and equipment ₹ ( 911 ) ₹ ( 912 ) Amortizable goodwill ( 3,855 ) ( 4,909 ) Intangible assets ( 10,170 ) ( 8,601 ) Interest income and fair value movement of investments ( 1,170 ) ( 1,347 ) Contract liabilities ( 370 ) ( 625 ) Special Economic Zone re-investment reserve ( 7,237 ) ( 7,820 ) Cash flow hedges - ( 195 ) Others ( 433 ) - ₹ ( 24,146 ) ₹ ( 24,409 ) Deferred tax liabilities, net ₹ ( 13,053 ) ₹ ( 15,650 ) Amounts presented in consolidated statement of financial position: Deferred tax assets ₹ 2,100 ₹ 1,817 Deferred tax liabilities ( 15,153 ) ( 17,467 ) (1) Includes deferred tax asset recognized on carry forward losses pertaining to business combinations.
Movement in Deferred Tax Assets and Liabilities	Movement in deferred tax assets and liabilities Movement during the year ended As at April 1, 2021 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combinations and others Translation adjustment As at March 31, 2022 Carry forward losses ₹ 1,637 ₹ 1,083 ₹ - ₹ ( 677 ) ₹ 101 ₹ 2,144 Trade payables, accrued expenses and other liabilities 5,115 363 ( 3 ) 584 44 6,103 Allowances for lifetime expected credit loss 3,208 ( 248 ) - - 27 2,987 Property, plant and equipment ( 1,268 ) 289 - ( 49 ) ( 30 ) ( 1,058 ) Amortizable goodwill ( 2,065 ) ( 1,129 ) - - ( 91 ) ( 3,285 ) Intangible assets ( 1,249 ) 1,910 - ( 10,094 ) ( 212 ) ( 9,645 ) Interest income and fair value movement of investments ( 1,582 ) 424 ( 242 ) 336 ( 3 ) ( 1,067 ) Cash flow hedges ( 452 ) - ( 14 ) - - ( 466 ) Contract asset / (Contract liabilities) 91 ( 205 ) - 47 7 ( 60 ) Special Economic Zone re-investment reserve ( 6,494 ) 945 - - - ( 5,549 ) Others 90 37 - 24 ( 98 ) 53 Deferred tax liabilities, net ₹ ( 2,969 ) ₹ 3,469 ₹ ( 259 ) ₹ ( 9,829 ) ₹ ( 255 ) ₹ ( 9,843 ) Movement during the year ended As at April 1, 2022 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combinations and others Translation adjustment As at March 31, 2023 Carry forward losses ₹ 2,144 ₹ 397 ₹ - ₹ - ₹ 83 ₹ 2,624 Trade payables, accrued expenses and other liabilities 6,103 99 16 - 149 6,367 Allowances for lifetime expected credit loss 2,987 ( 1,234 ) - - ( 10 ) 1,743 Property, plant and equipment ( 1,058 ) 202 - - ( 55 ) ( 911 ) Amortizable goodwill ( 3,285 ) ( 299 ) - - ( 271 ) ( 3,855 ) Intangible assets ( 9,645 ) 1,947 - ( 1,750 ) ( 722 ) ( 10,170 ) Interest income and fair value movement of investments ( 1,067 ) ( 367 ) 275 - ( 11 ) ( 1,170 ) Cash flow hedges ( 466 ) - 825 - - 359 Contract asset / (Contract liabilities) ( 60 ) ( 298 ) - - ( 12 ) ( 370 ) Special Economic Zone re-investment reserve ( 5,549 ) ( 1,688 ) - - - ( 7,237 ) Others 53 ( 553 ) - 134 ( 67 ) ( 433 ) Deferred tax liabilities, net ₹ ( 9,843 ) ₹ ( 1,794 ) ₹ 1,116 ₹ ( 1,616 ) ₹ ( 916 ) ₹ ( 13,053 ) Movement during the year ended As at April 1, 2023 Credit/ (charge) in the consolidated statement of income Credit/ (charge) in other comprehensive income On account of Business combination and others Translation adjustment As at March 31, 2024 Carry forward losses ₹ 2,624 ₹ ( 1,384 ) ₹ - ₹ - ₹ 14 ₹ 1,254 Trade payables, accrued expenses and other liabilities 6,367 ( 477 ) ( 111 ) ( 4 ) 18 5,793 Allowances for lifetime expected credit loss 1,743 ( 129 ) - - 4 1,618 Property, plant and equipment ( 911 ) ( 1 ) - - - ( 912 ) Amortizable goodwill ( 3,855 ) ( 993 ) - - ( 61 ) ( 4,909 ) Intangible assets ( 10,170 ) 2,067 - ( 367 ) ( 131 ) ( 8,601 ) Interest income and fair value movement of investments ( 1,170 ) 82 ( 259 ) - - ( 1,347 ) Cash flow hedges 359 - ( 554 ) - - ( 195 ) Contract asset / (Contract liabilities) ( 370 ) ( 257 ) - 5 ( 3 ) ( 625 ) Special Economic Zone re-investment reserve ( 7,237 ) ( 583 ) - - - ( 7,820 ) Others ( 433 ) 559 - ( 22 ) ( 10 ) 94 Deferred tax liabilities, net ₹ ( 13,053 ) ₹ ( 1,116 ) ₹ ( 924 ) ₹ ( 388 ) ₹ ( 169 ) ₹ ( 15,650 )

Additional capital disclosures

Additional capital disclosures (Tables)	12 Months Ended
	Mar. 31, 2024
Capital structure [abstract]
Summary of Capital Structure	The capital structure as at March 31, 2023 and 2024 was as follows: As at March 31, 2023 2024 % Change Equity attributable to the equity shareholders of the Company ₹ 781,164 ₹ 749,883 ( 4.0 )% As percentage of total capital 82 % 82 % Current loans, borrowings and bank overdrafts 88,821 79,166 Non-current loans and borrowings 61,272 62,300 Current and non-current lease liabilities 24,573 23,183 Total loans, borrowings and bank overdrafts and lease liabilities ₹ 174,666 ₹ 164,649 ( 5.7 )% As percentage of total capital 18 % 18 % Total capital ₹ 955,830 ₹ 914,532 ( 4.3 )%

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Schedule of changes in contract assets and contract liabilities balance	A. Contract assets and Contract liabilities The following table presents the changes in contract assets balance: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 20,647 ₹ 23,001 Amount reclassified to receivables pertaining to fixed price development contracts on completion of milestones ( 15,541 ) ( 18,139 ) Increase due to revenue recognized during the year 17,496 14,896 Translation adjustment 399 96 Balance at the end of the year ₹ 23,001 ₹ 19,854 The following table presents the changes in contract liabilities balance: As at March 31, 2023 2024 Balance at the beginning of the year ₹ 27,915 ₹ 22,682 Revenue recognized from opening balance of contract liabilities ( 21,696 ) ( 19,815 ) Increase due to invoicing during the year 16,063 14,761 Translation adjustment 400 25 Balance at the end of the year ₹ 22,682 ₹ 17,653
Schedule of Disaggregation of Revenues	Information on disaggregation of revenues for the year ended March 31, 2022 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ - ₹ 784,761 Sale of products - - - - - 6,173 6,173 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,609 ₹ 144,076 ₹ 93,039 ₹ 33,636 ₹ 273,360 Health 73,542 127 13,975 3,499 91,143 Consumer 89,824 2,589 31,718 15,047 139,178 Communications 9,387 1,207 12,952 15,035 38,581 Energy, Natural Resources and Utilities 712 36,413 38,421 19,492 95,038 Manufacturing 199 26,662 23,220 3,518 53,599 Technology 40,570 27,049 18,696 7,547 93,862 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 C. Revenue by nature of contract Fixed price and volume based ₹ 121,656 ₹ 131,975 ₹ 139,031 ₹ 61,893 ₹ 454,555 ₹ - ₹ 454,555 Time and materials 95,187 106,148 92,990 35,881 330,206 - 330,206 Products - - - - - 6,173 6,173 ₹ 216,843 ₹ 238,123 ₹ 232,021 ₹ 97,774 ₹ 784,761 ₹ 6,173 ₹ 790,934 Information on disaggregation of revenues for the year ended March 31, 2023 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ - ₹ 898,829 Sale of products - - - - - 6,047 6,047 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 B. Revenue by sector Banking, Financial Services and Insurance ₹ 4,611 ₹ 171,085 ₹ 102,741 ₹ 36,408 ₹ 314,845 Health 82,992 213 17,896 4,100 105,201 Consumer 109,398 4,087 38,010 18,270 169,765 Communications 13,059 1,399 13,510 14,405 42,373 Energy, Natural Resources and Utilities 739 39,949 39,767 22,644 103,099 Manufacturing 163 33,148 24,732 3,739 61,782 Technology 49,181 27,143 18,779 6,661 101,764 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 C. Revenue by nature of contract Fixed price and volume based ₹ 150,188 ₹ 141,397 ₹ 146,280 ₹ 63,339 ₹ 501,204 ₹ - ₹ 501,204 Time and materials 109,955 135,627 109,155 42,888 397,625 - 397,625 Products - - - - - 6,047 6,047 ₹ 260,143 ₹ 277,024 ₹ 255,435 ₹ 106,227 ₹ 898,829 ₹ 6,047 ₹ 904,876 Information on disaggregation of revenues for the year ended March 31, 2024 is as follows: IT Services IT Products Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ - ₹ 893,476 Sale of products - - - - - 4,127 4,127 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,462 ₹ 165,002 ₹ 95,475 ₹ 35,762 ₹ 298,701 Health 95,496 162 17,699 4,954 118,311 Consumer 102,439 5,351 43,035 16,387 167,212 Communications 11,979 1,287 11,396 12,673 37,335 Energy, Natural Resources and Utilities 1,317 42,032 41,165 21,039 105,553 Manufacturing 91 31,620 25,482 4,348 61,541 Technology 54,347 23,933 19,565 6,978 104,823 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603 C. Revenue by nature of contract Fixed price and volume based ₹ 150,253 ₹ 140,676 ₹ 149,007 ₹ 62,011 ₹ 501,947 ₹ - ₹ 501,947 Time and materials 117,878 128,711 104,810 40,130 391,529 - 391,529 Products - - - - - 4,127 4,127 ₹ 268,131 ₹ 269,387 ₹ 253,817 ₹ 102,141 ₹ 893,476 ₹ 4,127 ₹ 897,603

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Expenses by Nature	Year ended March 31, 2022 2023 2024 Employee compensation ₹ 450,075 ₹ 537,644 ₹ 549,301 Sub-contracting and technical fees 108,589 115,247 103,030 Cost of hardware and software 6,431 6,627 4,116 Travel 7,320 14,445 15,102 Facility expenses 11,990 13,492 14,556 Software license expense for internal use 13,279 18,717 18,378 Depreciation, amortization and impairment (1) 30,911 33,402 34,071 Communication 5,760 5,911 4,878 Legal and professional fees 15,026 13,288 9,559 Rates, taxes and insurance 4,548 5,905 5,993 Marketing and brand building 2,010 2,951 3,555 Lifetime expected credit loss/ (write-back) ( 797 ) ( 604 ) 640 (Gain)/loss on sale of property, plant and equipment, net (2) ( 313 ) ( 89 ) ( 2,072 ) Miscellaneous expenses (2)(3) 2,360 2,806 737 Total cost of revenues, selling and marketing expenses and general and administrative expenses ₹ 657,189 ₹ 769,742 ₹ 761,844 (1) Depreciation, amortization, and impairment includes an impairment charge on intangible assets amounting to ₹ Nil , ₹ 1,816 and ₹ 1,701 , for the years ended March 31, 2022, 2023 and 2024, respectively. (Refer to Note 6) (2) (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Miscellaneous expenses and is presented separately for the year ended March 31, 2024. Previous period figures have been reclassified accordingly. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ ( 2,357 ). (3) Miscellaneous expenses are net of reversals of contingent consideration (Refer to Note 19).

Finance expenses (Tables)

Finance expenses (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Finance Expense	Year ended March 31, 2022 2023 2024 Interest expense (1) ₹ 5,325 ₹ 10,077 ₹ 12,552 ₹ 5,325 ₹ 10,077 ₹ 12,552 (1) Refer to Note 5 for Interest expenses on lease liabilities.

Finance and other income and _2

Finance and other income and Foreign exchange gains/(losses), net (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Finance and Other Income and Foreign Exchange Gains/(Losses), Net	Year ended March 31, 2022 2023 2024 Interest income ₹ 13,114 ₹ 16,889 ₹ 19,478 Dividend income from equity investments designated as FVTOCI 2 3 3 Exchange fluctuation gain on foreign currency borrowings 1,485 - - Net gain from investments classified as FVTPL 1,270 1,344 4,558 Net gain/(loss) from investments classified as FVTOCI 386 ( 51 ) ( 143 ) Finance and other income ₹ 16,257 ₹ 18,185 ₹ 23,896 Foreign exchange gains/(losses), net on financial instruments measured at FVTPL ₹ 808 ₹ ( 4,342 ) ₹ 650 Other foreign exchange gains/(losses), net 3,547 8,814 ( 310 ) Foreign exchange gains/(losses), net ₹ 4,355 ₹ 4,472 ₹ 340

Earnings per equity share (Tabl

Earnings per equity share (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Earnings Per Equity Share	Year ended March 31, 2022 2023 2024 Profit attributable to equity holders of the Company ₹ 122,191 ₹ 113,500 ₹ 110,452 Weighted average number of equity shares outstanding 5,466,705,840 5,477,466,573 5,288,285,555 Basic earnings per equity share ₹ 22.35 ₹ 20.73 ₹ 20.89 Year ended March 31, 2022 2023 2024 Profit attributable to equity holders of the Company ₹ 122,191 ₹ 113,500 ₹ 110,452 Weighted average number of equity shares outstanding 5,466,705,840 5,477,466,573 5,288,285,555 Effect of dilutive equivalent share options 15,377,598 11,524,602 17,426,759 Weighted average number of equity shares for diluted earnings per share 5,482,083,438 5,488,991,175 5,305,712,314 Diluted earnings per equity share ₹ 22.29 ₹ 20.68 ₹ 20.82

Employee stock incentive plans

Employee stock incentive plans (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of General Terms of Grants Under Restricted Stock Unit Option Plans	A summary of the general terms of grants under restricted stock unit option plans are as follows: Name of Plan Number of options reserved under the plan Range of exercise price Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) (1) 59,797,979 US$ 0.03 Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) (1) 59,797,979 ₹ 2 Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) (1) 49,831,651 ₹ 2
Summary of General Terms of Grants Under Restricted Stock Unit Option Plans	The activity in equity-settled restricted stock unit option plans is summarized below: Year ended March 31, 2022 2023 2024 Range of exercise price and weighted average exercise price Numbers of options Outstanding at the beginning of the year ₹ 2 15,831,948 12,242,672 8,452,491 US $ 0.03 10,822,476 17,511,902 16,457,558 Granted (1) ₹ 2 2,500,481 2,756,820 5,237,166 US $ 0.03 10,470,026 8,440,980 14,546,143 Adjustment of Performance based stock options on completion ₹ 2 608,435 ( 343,451 ) ( 655,831 ) US $ 0.03 570,076 ( 943,333 ) ( 1,807,750 ) Exercised ₹ 2 ( 4,712,311 ) ( 4,910,689 ) ( 4,151,654 ) US $ 0.03 ( 2,930,735 ) ( 5,730,830 ) ( 6,674,868 ) Forfeited and expired ₹ 2 ( 1,985,881 ) ( 1,292,861 ) ( 1,146,503 ) US $ 0.03 ( 1,419,941 ) ( 2,821,161 ) ( 3,669,857 ) Outstanding at the end of the year ₹ 2 12,242,672 8,452,491 7,735,669 US $ 0.03 17,511,902 16,457,558 18,851,226 Exercisable at the end of the year ₹ 2 2,478,568 2,806,799 1,905,001 US $ 0.03 1,072,118 1,329,682 2,038,346
Summary of Activities in Cash Settled Restricted Stock Unit Option Plans	The activity in cash-settled restricted stock unit option plans is summarized below: Year ended March 31, 2022 2023 2024 Number of options Outstanding at the beginning of the year 78,199 24,600 11,800 Exercised ( 46,133 ) ( 12,800 ) ( 4,800 ) Forfeited and expired ( 7,466 ) - - Outstanding at the end of the year 24,600 11,800 7,000 Exercisable at the end of the year 2,800 7,600 7,000
Summary of General Terms of Grants Under Restricted Stock Unit Option Plans	The following table summarizes information about outstanding restricted stock unit option plans: Year ended March 31, 2022 2023 2024 Range of exercise price and weighted average exercise price Number of options Weighted average remaining life (months) Number of options Weighted average remaining life (months) Number of options Weighted average remaining life (months) ₹ 2 12,242,672 13 8,452,491 14 7,735,669 18 US$ 0.03 17,511,902 20 16,457,558 21 18,851,226 20

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Mar. 31, 2024
Statement [LineItem]
Summary of Employee Costs	a) Employee costs includes Year ended March 31, 2022 2023 2024 Salaries and bonus ₹ 429,837 ₹ 516,063 ₹ 524,484 Employee benefits plans 16,074 17,623 19,227 Share-based compensation (1) 4,164 3,958 5,590 ₹ 450,075 ₹ 537,644 ₹ 549,301 (1) Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs. The employee benefit cost is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2022 2023 2024 Cost of revenues ₹ 382,446 ₹ 456,759 ₹ 459,466 Selling and marketing expenses 41,339 46,840 51,224 General and administrative expenses 26,290 34,045 38,611 ₹ 450,075 ₹ 537,644 ₹ 549,301
Summary of Defined Benefit Plan Actuarial (Gains) Losses Recognized in Other Comprehensive Income	Defined benefit plan actuarial (gains)/losses recognized in other comprehensive income include: Year ended March 31, 2022 2023 2024 Return on plan assets excluding interest income - loss/(gain) ₹ ( 30 ) ₹ 626 ₹ ( 675 ) Actuarial loss/(gain) arising from financial assumptions ( 625 ) ( 2,106 ) 373 Actuarial loss/(gain) arising from demographic assumptions ( 667 ) 342 98 Actuarial loss/(gain) arising from experience adjustments 920 741 82 Changes in asset ceiling - 463 ( 71 ) (Gain)/loss on re-measurement of defined benefit plans, net ₹ ( 402 ) ₹ 66 ₹ ( 193 ) Deferred tax (asset)/liability thereon 3 ( 16 ) 111 (Gain)/loss on re-measurement of defined benefit plans, net of deferred taxes ₹ ( 399 ) ₹ 50 ₹ ( 82 )
Summary of Defined Benefit Plans	Amount recognized in the consolidated statement of income in respect of defined benefit plans is as follows: Year ended March 31, 2022 2023 2024 Current service cost ₹ 2,674 ₹ 2,682 ₹ 2,993 Net interest expense on net defined benefit liability/(asset) 64 45 45 Net charge to statement of income ₹ 2,738 ₹ 2,727 ₹ 3,038 Actual return on plan assets ₹ 715 ₹ 184 ₹ 1,828
Summary of Change in Present Value of Defined Obligation and Plan Assets	Change in present value of defined benefit obligation is summarized below: As at March 31, 2023 2024 Defined benefit obligation at the beginning of the year ₹ 18,893 ₹ 18,613 Addition through Business combination 94 13 Current service cost 2,682 2,993 Interest expense on obligation 855 1,178 Benefits paid ( 3,291 ) ( 1,927 ) Remeasurement loss/(gain) Actuarial loss/(gain) arising from financial assumptions ( 2,106 ) 373 Actuarial loss/(gain) arising from demographic assumptions 342 98 Actuarial loss/(gain) arising from experience adjustments 741 82 Translation adjustment 403 93 Defined benefit obligation at the end of the year ₹ 18,613 ₹ 21,516 Change in plan assets is summarized below: As at March 31, 2023 2024 Fair value of plan assets at the beginning of the year ₹ 17,701 ₹ 18,005 Expected return on plan assets 810 1,153 Employer contributions 306 140 Benefits paid ( 513 ) ( 20 ) Remeasurement (loss)/gain Return on plan assets excluding interest income - (loss)/gain ( 626 ) 675 Translation adjustment 327 69 Fair value of plan assets at the end of the year ₹ 18,005 ₹ 20,022 As at March 31, 2023 2024 Defined benefit obligation 18,613 21,516 Fair value of plan assets 18,005 20,022 Present value of unfunded obligation ₹ ( 608 ) ₹ ( 1,494 ) Effect of asset ceiling ( 490 ) ( 442 ) Recognized liability ₹ ( 1,098 ) ₹ ( 1,936 ) Change in effect of asset ceiling is summarized below: As at March 31, 2023 2024 Effect of asset ceiling at the beginning of the year ₹ - ₹ 490 Interest expense on effect of asset ceiling - 20 Changes in the effect of limiting the surplus to the asset ceiling 463 ( 71 ) Translation adjustment 27 3 Effect of asset ceiling at the end of the year ₹ 490 ₹ 442
Summary of Principal Assumptions Used for Purpose of Actuarial Valuation of Defined Benefit Plans	The principal assumptions used for the purpose of actuarial valuation of these defined benefit plans are as follows: As at March 31, 2023 2024 Discount rate 6.31 % 6.11 % Expected return on plan assets 6.31 % 6.11 % Expected rate of salary increase 6.30 % 6.29 % Duration of defined benefit obligations 7.53 years 7.42 years
Summary of Expected Future Contribution and Estimated Future Benefit Payments	Expected future contribution and estimated future benefit payments from the fund are as follows: For the year ended March 31, 2023 Expected contribution to the fund during the year ending March 31, 2024 ₹ 1,857 Estimated benefit payments from the fund for the year ending March 31: 2024 ₹ 2,583 2025 2,126 2026 2,061 2027 2,068 2028 1,851 Thereafter 15,479 Total ₹ 26,168 For the year ended March 31, 2024 Expected contribution to the fund during the year ending March 31, 2025 ₹ 2,476 Estimated benefit payments from the fund for the year ending March 31: 2025 ₹ 3,079 2026 2,578 2027 2,621 2028 2,380 2029 2,225 Thereafter 17,176 Total ₹ 30,059
Summary of Fund and Plan Assets of Provident Fund	The details of fund and plan assets are given below: As at March 31, 2023 2024 Fair value of plan assets ₹ 90,938 ₹ 106,781 Present value of defined benefit obligation ( 90,938 ) ( 106,781 ) Net shortfall ₹ - ₹ -
Provident fund [member]
Statement [LineItem]
Summary of Principal Assumptions Used for Purpose of Actuarial Valuation of Defined Benefit Plans	The principal assumptions used in determining the present value obligation of interest guarantee under the deterministic approach are as follows: As at March 31, 2023 2024 Discount rate for the term of the obligation 7.35 % 7.20 % Average remaining tenure of investment portfolio 6.43 years 6.61 years Guaranteed rate of return 8.15 % 8.25 %

Related party relationship an_2

Related party relationship and transactions (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Subsidiaries, Associate and Joint Venture	List of subsidiaries, associate and joint venture as at Ma rch 31, 2024, are provided in the table below: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Attune Consulting India Private Limited India Capco Technologies Private Limited India Wipro Technology Product Services Private Limited (formerly known as Encore Theme Technologies Private Limited) India Wipro Chengdu Limited China Wipro Holdings (UK) Limited U.K . Wipro Financial Outsourcing Services Limited U.K . Wipro UK Limited U.K. Wipro IT Services S.R.L. Romania Wipro HR Services India Private Limited India Wipro IT Services Bangladesh Limited Bangladesh Wipro IT Services UK Societas U.K. Designit A/S Denmark Designit Denmark A/S Denmark Designit Germany GmbH Germany Designit Oslo A/S Norway Designit Spain Digital, S.L.U Spain Designit Sweden AB Sweden Designit T.L.V Ltd. Israel Wipro Bahrain Limited Co. W.L.L Bahrain Wipro Czech Republic IT Services s.r.o. Czech Republic Wipro 4C NV Belgium Wipro 4C Consulting France SAS France Wipro 4C Nederland B.V Netherlands Wipro CRM Services ApS (formerly known as Wipro 4C Danmark ApS) Denmark Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) (1) U.K . Grove Holdings 2 S.á.r.l Luxembourg Capco Solution Services GmbH Germany The Capital Markets Company Italy Srl Italy Capco Brasil Serviços E Consultoria Ltda (formerly known as Capco Brasil Serviços E Consultoria Em Informática Ltda) Brazil The Capital Markets Company BV (1) Belgium PT. WT Indonesia Indonesia Rainbow Software LLC Iraq Wipro Arabia Limited (2) Saudi Arabia Women's Business Park Technologies Limited (2) Saudi Arabia Wipro Doha LLC Qatar Wipro Gulf LLC Sultanate of Oman Wipro Holdings Hungary Korlátolt Felelősségű Társaság Hungary Wipro Holdings Investment Korlátolt Felelősségű Társaság Hungary Wipro Information Technology Netherlands BV. Netherlands Wipro do Brasil Technologia Ltda (1) Brazil Wipro Information Technology Kazakhstan LLP Kazakhstan Wipro Outsourcing Services (Ireland) Limited Ireland Wipro Portugal S.A. (1) Portugal Wipro Solutions Canada Limited Canada Wipro Technologies Limited Russia Wipro Technologies Peru SAC Peru Wipro Technologies W.T. Sociedad Anonima Costa Rica Wipro Technology Chile SPA Chile Wipro IT Service Ukraine, LLC Ukraine Wipro IT Services Poland SP Z.O.O Poland Wipro Regional Headquarter Saudi Arabia Wipro Technologies Australia Pty Ltd Australia Wipro Ampion Holdings Pty Ltd (1) Australia Wipro Technologies SA Argentina Wipro Technologies SA DE CV Mexico Wipro Technologies South Africa (Proprietary) Limited South Africa Wipro Technologies Nigeria Limited Nigeria Wipro Technologies SRL Romania Wipro (Thailand) Co. Limited Thailand Wipro Japan KK Japan Wipro Networks Pte Limited Singapore Wipro (Dalian) Limited China Wipro Technologies SDN BHD Malaysia Wipro Overseas IT Services Private Limited India Wipro Philippines, Inc. Philippines Wipro Shanghai Limited China Wipro Trademarks Holding Limited India Wipro Travel Services Limited India Wipro VLSI Design Services India Private Limited India Wipro, LLC USA Wipro Gallagher Solutions, LLC USA Wipro Insurance Solutions, LLC USA Wipro IT Services, LLC USA Aggne Global Inc. (3) USA Cardinal US Holdings, Inc. (1) USA Designit North America, Inc. USA Edgile, LLC USA HealthPlan Services, Inc . (1) USA Infocrossing, LLC USA International TechneGroup Incorporated (1) USA Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.) (1) USA Rizing Intermediate Holdings, Inc. (1) USA Wipro Appirio, Inc. (1) USA Wipro Designit Services, Inc. (1) USA Wipro Telecom Consulting LLC (formerly known as Convergence Acceleration Solutions, LLC) USA Wipro VLSI Design Services, LLC USA Aggne Global IT Services Private Limited (3) India The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD' incorporated in South Africa and Wipro Foundation in India. (2) All the above direct subsidiaries are 100 % held by the Company except that the Company holds 66.67 % of the equity securities of Wipro Arabia Limited and 55 % of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Limited. (3) The Company has acquired 60 % of the equity securities of Aggne Global IT Services Private Limited and Wipro IT Services, LLC has acquired 60 % of the equity securities of Aggne Global Inc. (1) Step Subsidiary details of Cardinal US Holdings, Inc., HealthPlan Services, Inc., International TechneGroup Incorporated, Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.), Rizing Intermediate Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Designit Services, Inc., Wipro do Brasil Technologia Ltda, Wipro Portugal S.A. and Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Cardinal US Holdings, Inc. USA ATOM Solutions LLC USA Capco Consulting Services LLC USA Capco RISC Consulting LLC USA The Capital Markets Company LLC USA HealthPlan Services, Inc . USA HealthPlan Services Insurance Agency, LLC USA International TechneGroup Incorporated USA International TechneGroup Ltd. U.K. ITI Proficiency Ltd Israel MechWorks S.R.L. Italy Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.) USA LeanSwift AB Sweden Rizing Intermediate Holdings, Inc. USA Rizing Lanka (Private) Ltd Sri Lanka Attune Netherlands B.V. (4) Netherlands Rizing Solutions Canada Inc. Canada Rizing LLC USA Aasonn Philippines Inc. Philippines Rizing B.V. Netherlands Rizing Consulting Ireland Limited Ireland Rizing Consulting Pty Ltd. Australia Rizing Geospatial LLC USA Rizing GmbH Germany Rizing Limited U.K. Rizing Pte Ltd. (4) Singapore The Capital Markets Company BV Belgium CapAfric Consulting (Pty) Ltd South Africa Capco Belgium BV Belgium Capco Consultancy (Malaysia) Sdn. Bhd Malaysia Capco Consultancy (Thailand) Ltd Thailand Capco Consulting Singapore Pte. Ltd Singapore Capco Greece Single Member P.C Greece Capco Poland sp. z.o.o Poland The Capital Markets Company (UK) Ltd U.K. Capco (UK) 1, Limited U.K. The Capital Markets Company BV Netherlands The Capital Markets Company GmbH Germany Capco Austria GmbH Austria The Capital Markets Company Limited Hong Kong Capco Consulting Services (Guangzhou) Company Limited China The Capital Markets Company Limited Canada The Capital Markets Company S.á.r.l Switzerland Andrion AG Switzerland The Capital Markets Company S.A.S France The Capital Markets Company s.r.o Slovakia Wipro Ampion Holdings Pty Ltd Australia Wipro Revolution IT Pty Ltd Australia Crowdsprint Pty Ltd Australia Wipro Shelde Australia Pty Ltd Australia Wipro Appirio, Inc. USA Wipro Appirio (Ireland) Limited Ireland Wipro Appirio UK Limited U.K. Topcoder, LLC. USA Wipro Designit Services, Inc. USA Wipro Designit Services Limited Ireland Wipro do Brasil Technologia Ltda Brazil Wipro do Brasil Servicos Ltda Brazil Wipro Do Brasil Sistemas De Informatica Ltda Brazil Wipro Portugal S.A. Portugal Wipro Technologies GmbH Germany Wipro Business Solutions GmbH (4) Germany Wipro IT Services Austria GmbH Austria Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited) U.K . CloudSocius DMCC United Arab Emirates (4) Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd., Wipro Business Solutions GmbH are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Incorporation Attune Netherlands B.V. Netherlands Attune Australia Pty Ltd Australia Rizing Consulting USA, Inc . USA Rizing Germany GmbH Germany Attune Italia S.R.L Italy Rizing Management LLC USA Attune UK Ltd. U.K. Rizing Pte Ltd. Singapore Rizing New Zealand Ltd. New Zealand Rizing Philippines Inc. Philippines Rizing SDN BHD Malaysia Rizing Solutions Pty Ltd Australia Synchrony Global SDN BHD Malaysia Wipro Business Solutions GmbH Germany Wipro Technology Solutions S.R.L Romania As at March 31, 2024, the Company held 43.7 % interest in Drivestream Inc. and 27 % interest in SDVerse LLC, accounted for using the equity method. The other related parties are: Name of the related parties: Nature Azim Premji Foundation Entity controlled by Promoters Azim Premji Foundation for Development Entity controlled by Promoters Hasham Traders Entity controlled by Promoters Prazim Traders Entity controlled by Promoters Zash Traders Entity controlled by Promoters Hasham Investment and Trading Co. Pvt. Ltd Entity controlled by Promoters Azim Premji Philanthropic Initiatives Pvt. Ltd Entity controlled by Promoters Azim Premji Trust Entity controlled by Promoters Azim Premji Trustee Company Pvt Ltd Entity controlled by Promoters Azim Premji Safe Deposit Pvt Ltd Entity controlled by Promoters Hasham Premji Pvt Ltd Entity controlled by Promoters PI Opportunities Fund I Entity controlled by Promoters PI Opportunities Fund II Entity controlled by Promoters Apex Trust Entity controlled by Promoters Napean Trading and Investment Company (Singapore) Pte Ltd Entity controlled by Promoters Pioneer Private Trust Entity controlled by Promoters Pioneer Investment Fund Entity controlled by Promoters Azim Premji Trust Services Pvt Ltd Entity controlled by Promoters Pl International Holdings LLC Entity controlled by Promoters Tarish Investment & Trading Co. Pvt Ltd Entity controlled by Promoters Azim Premji Custodial & Management Service Private Limited Entity controlled by Promoters Azim Premji Education Trust Entity controlled by Promoters Prazim Trading & Investment Company Private Limited Entity controlled by Promoters Nina Investment & Estates Pvt. Ltd. Entity controlled by Promoters Varsha Investment & Estates Pvt. Ltd. Entity controlled by Promoters Bharti Investment & Estates Pvt. Ltd. Entity controlled by Promoters Napean Opportunities LLP Entity controlled by Promoters Best Value Chem Private Limited Entity controlled by Promoters PI Investment Advisory LLP Entity controlled by Promoters WEPL Family Trust Entity controlled by Promoters Hygienic Research Institute Private Limited Entity controlled by Promoters S.B. Packagings Private Limited Entity controlled by Promoters Wipro Enterprises (P) Limited and its subsidiaries Entity controlled by Promoters Financial Software and Systems Private Limited Entity with significant influence of Promoters Wipro GE Healthcare Private Limited Joint Venture between Wipro Enterprises (P) Limited and General Electric Post-employment benefit plans Wipro Information Technology Limited Provident Fund Trust Post-employment benefit plans Wipro Systems Provident Fund Trust Post-employment benefit plans Wipro Limited Management Employees Pension Fund Post-employment benefit plans Wipro Limited BPO Division Employees Superannuation Trust Post-employment benefit plans Wipro Infotech Limited Management Employees Pension Fund Post-employment benefit plans Wipro Systems Limited Management Employees Pension Fund Post-employment benefit plans Wipro Infotech Limited Employees Gratuity Fund Post-employment benefit plans Wipro Limited BPO Division Employees Gratuity Trust Post-employment benefit plans Key management personnel Azim H. Premji Non-Executive, Non-Independent Director (designated as "Founder Chairman") (1) Rishad A. Premji Chairman of the Board (designated as "Executive Chairman") Thierry Delaporte Chief Executive Officer and Managing Director (2) Srinivas Pallia Chief Executive Officer and Managing Director (3) Jatin Pravinchandra Dalal Chief Financial Officer (4) Aparna C. Iyer Chief Financial Officer (5) Päivi Rekonen Independent Director Ireena Vittal Independent Director (6) N. S. Kannan Independent Director (7) Dr. Patrick J. Ennis Independent Director Patrick Dupuis Independent Director Deepak M. Satwalekar Independent Director Tulsi Naidu Independent Director (1) Mr. Azim H. Premji is the ultimate controlling party. (2) Mr. Thierry Delaporte resigned as the Chief Executive Officer and Managing Director of the Company with effect from April 6, 2024. (3) At its meeting held on April 6, 2024, the Board of Directors approved the appointment of Mr. Srinivas Pallia as the Chief Executive Officer and Managing Director of the Company with effect from April 7, 2024 for a term of five years, subject to approval of the Company's shareholders and the Central Government, as may be applicable. (4) Mr. Jatin Pravinchandra Dalal resigned as the Chief Financial Officer of the Company with effect from September 21, 2023. (5) Ms. Aparna C. Iyer was appointed as Chief Financial Officer with effect from September 22, 2023. (6) Ms. Ireena Vittal retired as Independent Director with effect from September 30, 2023. (7) Mr. N. S. Kannan was appointed as Independent Director with effect from October 1, 2023 for a term of five years.
Summary of List of Controlled Trusts	The list of controlled trusts are: Name of the entity Country of incorporation Wipro Equity Reward Trust India Wipro Foundation India
Summary of Related Party Transactions	The Company has the following related party transactions: Entities controlled by/with significant influence of Directors Key Management Personnel Associate March 31, 2022 March 31, 2023 March 31, 2024 March 31, 2022 March 31, 2023 March 31, 2024 March 31, 2022 March 31, 2023 March 31, 2024 Transactions / balances Sale of goods and services ₹ 182 ₹ 451 ₹ 559 ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - Purchase of services - - - - - - - - 107 Assets purchased 158 129 330 - - - - - - Dividend (1) 3,760 22,555 3,577 244 1,458 232 - - - Buyback of shares (1) - - 81,093 - - 5,028 - - - Rental income 3 26 26 - - - - - - Rent paid 2 1 ^ 8 7 7 - - - Others 49 27 14 - - - - - - Key management personnel (2)(3) Remuneration and short-term benefits (4) ₹ - ₹ - ₹ - ₹ 805 ₹ 811 ₹ 1,321 ₹ - ₹ - ₹ - Other benefits (5) - - - 376 301 585 - - - Balance as at the year end Receivables ₹ 198 ₹ 313 ₹ 478 ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - Payables - - - 293 167 638 - - - ^ Value is less than 1 (1) Includes close members of Key management personnel. (2) Post-employment benefits and other long-term benefits including compensated absences is not disclosed, as this is determined for the Company as a whole based on actuarial valuation. (3) Remuneration, short-term benefits and other benefits for Mr. Thierry Delaporte includes cash compensation in amount of ₹ 415 , cost of accelerated vesting of ₹ 310 towards unvested stock options and ₹ 196 towards social security contributions. (4) Remuneration and short-term benefits includes sitting fees and commission paid to Non-Executive, Non-Independent Director, and Independent Directors. (5) Other benefits include ₹ 368 , ₹ 292 , and ₹ 575 as of March 31, 2022, 2023 and 2024, respectively towards amortization of RSUs granted to Key management personnel which vest over a period of time. This also includes RSU’s that will vest based on performance parameters of the Company.

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Mar. 31, 2024
Text Blocks Abstract
Summary of Information on Reportable Segments	Information on reportable segments for the year ended March 31, 2022 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 217,874 ₹ 239,404 ₹ 233,443 ₹ 98,398 ₹ 789,119 ₹ 6,173 ₹ ( 3 ) ₹ 795,289 Other operating income/(loss), net - - - - 2,186 - - 2,186 Segment result 44,027 49,754 37,872 12,612 144,265 115 ( 80 ) 144,300 Unallocated ( 6,200 ) - - ( 6,200 ) Segment result total ₹ 140,251 ₹ 115 ₹ ( 80 ) ₹ 140,286 Finance expense ( 5,325 ) Finance and other income 16,257 Share of net profit/(loss) of associate accounted for using the equity method 57 Profit before tax ₹ 151,275 Income tax expense ( 28,946 ) Profit for the year ₹ 122,329 Depreciation, amortization and impairment ₹ 30,911 Information on reportable segments for the year ended March 31, 2023 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 261,270 ₹ 278,374 ₹ 256,845 ₹ 106,812 ₹ 903,301 ₹ 6,047 ₹ - ₹ 909,348 Segment result 51,555 59,690 37,667 10,681 159,593 ( 176 ) ( 1,442 ) 157,975 Unallocated ( 18,369 ) - - ( 18,369 ) Segment result total ₹ 141,224 ₹ ( 176 ) ₹ ( 1,442 ) ₹ 139,606 Finance expense ( 10,077 ) Finance and other income 18,185 Share of net profit/(loss) of associate accounted for using the equity method ( 57 ) Profit before tax ₹ 147,657 Income tax expense ( 33,992 ) Profit for the year ₹ 113,665 Depreciation, amortization and impairment ₹ 33,402 Information on reportable segments for the year ended March 31, 2024 is as follows: IT Services IT Products Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 268,230 ₹ 269,482 ₹ 253,927 ₹ 102,177 ₹ 893,816 ₹ 4,127 ₹ - ₹ 897,943 Segment result 59,364 59,163 33,354 12,619 164,500 ( 371 ) ( 7,726 ) 156,403 Unallocated ( 20,304 ) - - ( 20,304 ) Segment result total ₹ 144,196 ₹ ( 371 ) ₹ ( 7,726 ) ₹ 136,099 Finance expense ( 12,552 ) Finance and other income 23,896 Share of net profit/(loss) of associate and joint venture accounted for using the equity method ( 233 ) Profit before tax ₹ 147,210 Income tax expense ( 36,089 ) Profit for the year ₹ 111,121 Depreciation, amortization and impairment ₹ 34,071
Disclosure of Contribution of Revenue More than 10% from Geographical Areas	Revenues from United States of America and United Kingdom contributed more than 10% of Company’s total revenues as per table below: Year ended March 31, 2022 2023 2024 United States of America ₹ 427,021 ₹ 506,690 ₹ 512,740 United Kingdom 101,437 113,023 108,613 ₹ 528,458 ₹ 619,713 ₹ 621,353

Basis of Preparation of Conso_2

Basis of Preparation of Consolidated Financial Statements - Additional Information (Detail)	Mar. 31, 2024
Foreign exchange rates [abstract]
Convenience translation Rate	83.34

Material Accounting Policy In_4

Material Accounting Policy Information - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) Vote ₨ / shares shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of classes of share capital [line items]
Authorized share capital | ₨	₨ 25,274
Number of vote | Vote	1
Undistributed earnings after taxes not freely available for distribution - Capital Reserve	₨ 42,129	$ 506	₨ 46,803
Capital redemption reserve | ₨	1,661		1,122	₨ 1,122
Special economic zone re-investment reserve [member]
Disclosure of classes of share capital [line items]
Undistributed earnings after taxes not freely available for distribution - Capital Reserve | ₨	₨ 1,139		₨ 1,139	₨ 1,139
Bottom of range [member]
Disclosure of classes of share capital [line items]
Percentage of voting power of another entity	20%
Top of range [member]
Disclosure of classes of share capital [line items]
Percentage of voting power of another entity	50%
Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Authorized shares | shares	12,504,500,000	12,504,500,000
Par value per share | ₨ / shares	₨ 2
Preference shares [member]
Disclosure of classes of share capital [line items]
Authorized shares | shares	25,000,000	25,000,000
Par value per share | ₨ / shares	₨ 10
10% Optionally Convertible Cumulative Preference Shares [member]
Disclosure of classes of share capital [line items]
Authorized shares | shares	150,000	150,000
Par value per share | ₨ / shares	₨ 100

Material accounting policy in_5

Material accounting policy information - Reconciliation of Number of Treasury Shares Held by Controlled Trust (Detail) - Treasury shares [member] - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of classes of share capital [line items]
Opening number of equity shares	9,895,836	14,689,729	19,401,215
Less: Transferred to eligible employees on exercise of options	(3,943,096)	(4,793,893)	(4,711,486)
Closing number of equity shares	5,952,740	9,895,836	14,689,729

Material Accounting Policy In_6

Material Accounting Policy Information - Summary of Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Mar. 31, 2024
Buildings [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	28 years
Buildings [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	40 years
Plant and equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	5 years
Plant and equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	21 years
Computer equipment and software [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	2 years
Computer equipment and software [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	7 years
Furniture, fixtures and equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	3 years
Furniture, fixtures and equipment [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	10 years
Vehicles [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	4 years
Vehicles [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of assets	5 years

Material Accounting Policy In_7

Material Accounting Policy Information - Summary of Estimated Useful Lives of Amortizable Intangible Assets (Detail)	12 Months Ended
	Mar. 31, 2024
Customer related intangibles [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives of the amortizable intangible assets	1 year
Customer related intangibles [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives of the amortizable intangible assets	10 years
Marketing related intangibles [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives of the amortizable intangible assets	2 years 6 months
Marketing related intangibles [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives of the amortizable intangible assets	10 years

Property, Plant and Equipment -

Property, Plant and Equipment - Disclosure of Summary about Property, Plant and Equipment (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		₨ 88,659
Capital work-in-progress		7,480			₨ 6,323
Ending balance		81,608		$ 979	88,659
Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		196,357			191,932
Additions		9,476			24,388
Additions through Business combination (Refer to Note 7)		374			373
Disposals		(26,855)			(22,421)
Translation adjustment		341			2,085
Ending balance		179,693			196,357
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		114,021			117,322
Depreciation and impairment		16,184			16,926
Disposals		(24,915)			(21,834)
Translation adjustment		275			1,607
Ending balance		105,565			114,021
Land [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		4,860			4,813
Additions		0			40
Additions through Business combination (Refer to Note 7)		0			0
Disposals		(486)			(3)
Translation adjustment		1			10
Ending balance		4,375			4,860
Land [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		0			0
Depreciation and impairment		0			0
Disposals		0			0
Translation adjustment		0			0
Ending balance		0			0
Buildings [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		47,700			40,686
Additions		428			7,269
Additions through Business combination (Refer to Note 7)		0			7
Disposals		(1,174)			(435)
Translation adjustment		70			173
Ending balance		47,024			47,700
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		10,927			10,003
Depreciation and impairment		1,490			1,217
Disposals		(683)			(395)
Translation adjustment		41			102
Ending balance		11,775			10,927
Plant and equipment [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[1]	117,732			123,471
Additions	[1]	6,975			12,191
Additions through Business combination (Refer to Note 7)	[1]	373			357
Disposals	[1]	(22,815)			(20,016)
Translation adjustment	[1]	248			1,729
Ending balance	[1]	102,513			117,732
Plant and equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[1]	85,501			90,465
Depreciation and impairment	[1]	11,856			13,305
Disposals	[1]	(22,019)			(19,655)
Translation adjustment	[1]	211			1,386
Ending balance	[1]	75,549			85,501
Furniture and fixtures [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		18,086			15,386
Additions		1,716			3,917
Additions through Business combination (Refer to Note 7)		0			6
Disposals		(1,586)			(1,325)
Translation adjustment		17			102
Ending balance		18,233			18,086
Furniture and fixtures [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		11,520			10,814
Depreciation and impairment		2,193			1,794
Disposals		(1,444)			(1,158)
Translation adjustment		18			70
Ending balance		12,287			11,520
Office Equipment [Member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		7,818			7,259
Additions		354			964
Additions through Business combination (Refer to Note 7)		1				[2]
Disposals		(663)			(474)
Translation adjustment		4			69
Ending balance		7,514			7,818
Office Equipment [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		5,928			5,743
Depreciation and impairment		638			600
Disposals		(639)			(463)
Translation adjustment		5			48
Ending balance		5,932			5,928
Vehicles [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		161			317
Additions		3			7
Additions through Business combination (Refer to Note 7)		0			3
Disposals		(131)			(168)
Translation adjustment		1			2
Ending balance		34			161
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		145			297
Depreciation and impairment		7			10
Disposals		(130)			(163)
Translation adjustment			[2]		1
Ending balance		₨ 22			₨ 145
[1] Including net carrying value of computer equipment and software amounting to ₹ 22,425 and ₹ 17,553 , as at March 31, 2023 and 2024, respectively. ^ Value is less than 1

Property, Plant and Equipment_2

Property, Plant and Equipment - Disclosure of Summary about Property, Plant and Equipment (Parenthetical) (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying value	₨ 81,608	$ 979	₨ 88,659
Computer equipment and software [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying value	₨ 17,553		₨ 22,425

Right-of-Use asset - Summary of

Right-of-Use asset - Summary of Right of Use Asset (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		₨ 18,702
Ending balance		17,955	$ 215	₨ 18,702
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		32,669		30,686
Additions		7,085		7,360
Additions through Business combinations (Refer to Note 7)		33		201
Disposals		(7,110)		(6,562)
Translation adjustment		210		984
Ending balance		32,887		32,669
Gross carrying amount [member] | Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		1,278		1,278
Additions		65		0
Additions through Business combinations (Refer to Note 7)		0		0
Disposals		0		0
Translation adjustment		0		0
Ending balance		1,343		1,278
Gross carrying amount [member] | Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		27,946		25,993
Additions		6,505		6,015
Additions through Business combinations (Refer to Note 7)		33		201
Disposals		(6,203)		(5,085)
Translation adjustment		172		822
Ending balance		28,453		27,946
Gross carrying amount [member] | Plant and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	[1]	2,580		2,511
Additions	[1]	264		1,109
Additions through Business combinations (Refer to Note 7)	[1]	0		0
Disposals	[1]	(636)		(1,160)
Translation adjustment	[1]	34		120
Ending balance	[1]	2,242		2,580
Gross carrying amount [member] | Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		865		904
Additions		251		236
Additions through Business combinations (Refer to Note 7)		0		0
Disposals		(271)		(317)
Translation adjustment		4		42
Ending balance		849		865
Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		13,967		11,816
Depreciation		6,131		6,522
Disposals		(5,244)		(4,830)
Translation adjustment		78		459
Ending balance		14,932		13,967
Accumulated depreciation and amortisation [member] | Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		77		58
Depreciation		21		19
Disposals		0		0
Translation adjustment		0		0
Ending balance		98		77
Accumulated depreciation and amortisation [member] | Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		12,127		9,676
Depreciation		5,485		5,651
Disposals		(4,439)		(3,564)
Translation adjustment		64		364
Ending balance		13,237		12,127
Accumulated depreciation and amortisation [member] | Plant and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	[1]	1,192		1,512
Depreciation	[1]	444		614
Disposals	[1]	(561)		(1,003)
Translation adjustment	[1]	11		69
Ending balance	[1]	1,086		1,192
Accumulated depreciation and amortisation [member] | Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		571		570
Depreciation		181		238
Disposals		(244)		(263)
Translation adjustment		3		26
Ending balance		₨ 511		₨ 571
[1] Including net carrying value of computer equipme nt amounting to ₹ 4 and ₹ 2 , as at March 31, 2023 and 2024, respectively.

Right-of-Use asset - Summary _2

Right-of-Use asset - Summary of Right of Use Asset (Parenthetical) (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-Use assets	₨ 17,955	$ 215	₨ 18,702
Computer equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-Use assets	₨ 2		₨ 4

Right-of-Use asset - Summary _3

Right-of-Use asset - Summary of Lease Expenses (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of quantitative information about right-of-use assets [abstract]
Interest expenses on lease liabilities	₨ 1,334	₨ 1,176	₨ 894
Rent expense recognized under facility expenses pertaining to: Leases of low-value assets	245	261	150
Rent expense recognized under facility expenses pertaining to: Leases with less than twelve months of lease term	3,257	2,732	2,392
Cash outflow for leases, Total	₨ 4,836	₨ 4,169	₨ 3,436

Right-of-Use asset - Additional

Right-of-Use asset - Additional information (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Lease commitments which have not yet commenced	₨ 6,999
Bottom of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Lessee operating lease term of contract1	5 years
Top of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Lessee operating lease term of contract1	10 years

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Movement in Goodwill Balance (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Reconciliation of changes in goodwill [abstract]
Balance at the beginning of the year		₨ 307,970		₨ 246,989
Translation adjustment		4,206		20,335
Acquisition through Business combinations* (Refer to Note 7)	[1]	4,314		40,687
Disposals		(488)		(41)
Balance at the end of the year		₨ 316,002	$ 3,792	₨ 307,970
[1] Acquisition through business combinations for the years ended March 31, 2023 and 2024 is after considering the impact of ₹ 57 and ₹ ( 503 ) towards measurement period changes in the purchase price allocation of acquisitions made during the year ended March 31, 2022 and 2023, respectively.

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Summary of Movement in Goodwill Balance (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Reconciliation of changes in goodwill [abstract]
Change in purchase price allocation	₨ (503)	₨ (57)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Additional Information (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) Segments	Mar. 31, 2023 INR (₨)
Disclosure of detailed information about intangible assets [line items]
Number of operating segments | Segments	2
Impairment of goodwill | ₨	₨ 0	₨ 0

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Summary of Goodwill Has Been Re-Allocated to The CGUs Using a Relative Value Approach (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of information for cash-generating units [line items]
Goodwill	₨ 316,002	$ 3,792	₨ 307,970	₨ 246,989
Americas 1 [member]
Disclosure of information for cash-generating units [line items]
Goodwill	104,310		103,583
Americas 2 [member]
Disclosure of information for cash-generating units [line items]
Goodwill	104,134		98,081
Europe [member]
Disclosure of information for cash-generating units [line items]
Goodwill	79,596		78,459
Asia Pacific Middle East Africa [member]
Disclosure of information for cash-generating units [line items]
Goodwill	₨ 27,962		₨ 27,847

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets - Summary of Movement in Intangible Assets (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Disclosure of detailed information about intangible assets [line items]
Beginning balance		₨ 43,045
Amortization and impairment		11,756			₨ 9,954		₨ 8,210
Ending balance		32,748		$ 393	43,045
Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		61,737			54,794
Acquisition through Business combinations (Refer to Note 7)		946			6,084
Deductions/adjustments		(7,811)			(3,417)	[1]
Translation adjustment		772			4,276
Ending balance		55,644			61,737		54,794
Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		18,692			11,239
Amortization and impairment	[3]	11,756	[2]		9,954
Deductions/adjustments		(7,811)			(3,381)
Translation adjustment		259			880
Ending balance		22,896			18,692		11,239
Customer related intangibles [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		34,396
Deductions/adjustments					36
Ending balance		25,391			34,396
Customer related intangibles [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		49,813			43,366
Acquisition through Business combinations (Refer to Note 7)		556			5,602
Deductions/adjustments		(7,306)			(2,555)	[1]
Translation adjustment		609			3,400
Ending balance		43,672			49,813		43,366
Customer related intangibles [member] | Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		15,417			9,483
Amortization and impairment	[3]	9,961	[2]		7,718
Deductions/adjustments		(7,306)			(2,519)
Translation adjustment		209			735
Ending balance		18,281			15,417		9,483
Marketing related intangibles [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		8,649
Ending balance		7,357			8,649
Marketing related intangibles [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		11,924			11,428
Acquisition through Business combinations (Refer to Note 7)		390			482
Deductions/adjustments		(505)			(862)	[1]
Translation adjustment		163			876
Ending balance		11,972			11,924		11,428
Marketing related intangibles [member] | Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		3,275			1,756
Amortization and impairment	[3]	1,795	[2]		2,236
Deductions/adjustments		(505)			(862)
Translation adjustment		50			145
Ending balance		₨ 4,615			₨ 3,275		₨ 1,756
[1] Includes ₹ 36 towards measurement period adjustment in customer-related intangible in an acquisition completed during the year ended March 31, 2022. Due to change in estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ 2,807 for the year ended March 31, 2024, as part of amortization and impairment. During the year ended March 31, 2023 and 2024, a decline in the revenue and earnings estimates led to a revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognized on business combinations. Consequently, the Company has recognized impairment charge ₹ 1,816 and ₹ 1,701 for the year ended March 31, 2023 and 2024, respectively, as part of amortization and impairment.

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets - Summary of Movement in Intangible Assets (Parenthetical) (Detail) - Intangible assets [member] - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about intangible assets [line items]
Impairment related to intangible recognized on acquisition	₨ 1,701	₨ 1,816
Measurement period adjustment		₨ 36
Change in estimate of useful life of customer-related intangibles in an earlier business combination	₨ 2,807

Goodwill and Intangible Asset_8

Goodwill and Intangible Assets - Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) yr
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 32,748
Capco - customer-related intangible [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	6.08
Net carrying value | ₨	₨ 18,380
Capco - marketing-related intangible [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	7.08
Net carrying value | ₨	₨ 6,415
Rizing [Member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 2,267
Edgile, LLC [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	3.75
Net carrying value | ₨	₨ 731
Ampion Holdings Pty Ltd [Member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	504
Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	1,013
Aggne [Member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 914
Rational Interaction, Inc. [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	2.89
Net carrying value | ₨	₨ 909
Eximius Design, LLC [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	3.4
Net carrying value | ₨	₨ 791
Convergence Acceleration Solutions, LLC [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	4.03
Net carrying value | ₨	₨ 766
Other [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 58
Bottom of range [member] | Rizing [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	0.64
Bottom of range [member] | Ampion Holdings Pty Ltd [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	0.35
Bottom of range [member] | Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	2.5
Bottom of range [member] | Aggne [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	2.87
Bottom of range [member] | Other [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	0.24
Top of range [member] | Rizing [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	3.64
Top of range [member] | Ampion Holdings Pty Ltd [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	3.35
Top of range [member] | Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	5.5
Top of range [member] | Aggne [Member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	3.87
Top of range [member] | Other [member]
Disclosure of intangible assets material to entity [line items]
Estimated remaining amortization period	0.5

Business Combinations - Additio

Business Combinations - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2024 USD ($)
Disclosure of detailed information about business combination [line items]
Goodwill	₨ 316,002	₨ 307,970	₨ 246,989	$ 3,792
Business combination acquistion rate	60%	100%	100%
Material acquisitions [member]
Disclosure of detailed information about business combination [line items]
Goodwill	₨ 4,817	₨ 40,127	₨ 102,510
Capco And Its Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Total consideration			109,530
Cash and cash equivalents acquired			4,278
Goodwill			81,890
Ampion Holdings Pty Ltd and Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Total consideration			9,102
Cash and cash equivalents acquired			855
Goodwill			6,322
Edgile, LLC [Member]
Disclosure of detailed information about business combination [line items]
Total consideration			17,176
Cash and cash equivalents acquired			907
Goodwill			12,993
Undiscounted Fair Value Of Contingent Consideration			1,531
Discounted Fair Value Of Contingent Consideration			1,462
Edgile, LLC [Member] | Maximum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable			2,230
Edgile, LLC [Member] | Minimum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable			₨ 0
Edgile, LLC [Member] | Discounted cash flow [member] | Two Years Ending December 31 2023 [Member]
Disclosure of detailed information about business combination [line items]
Fair value of earn-out liability, percent			2.90%
LeanSwift Solutions Inc. and Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Total consideration			₨ 1,625
Cash and cash equivalents acquired			145
Goodwill			₨ 1,305
Convergence Acceleration Solutions, LLC [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	5,587
Cash and cash equivalents acquired	127
Goodwill	3,347
Undiscounted Fair Value Of Contingent Consideration		1,804
Discounted Fair Value Of Contingent Consideration		1,662
Convergence Acceleration Solutions, LLC [Member] | Major business combination [member]
Disclosure of detailed information about business combination [line items]
Total consideration		5,587
Convergence Acceleration Solutions, LLC [Member] | Maximum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable		2,277
Convergence Acceleration Solutions, LLC [Member] | Minimum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable		₨ 0
Convergence Acceleration Solutions, LLC [Member] | Discounted cash flow [member] | Three Years Ending March312023 [Member]
Disclosure of detailed information about business combination [line items]
Fair value of earn-out liability, percent		4.58%
Rizing Intermediate Holdings Inc and its subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	43,830
Cash and cash equivalents acquired	2,114
Goodwill	36,780
Rizing Intermediate Holdings Inc and its subsidiaries [Member] | Major business combination [member]
Disclosure of detailed information about business combination [line items]
Consideration in cash		₨ 43,830
Aggne [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	5,525
Cash and cash equivalents acquired	153
Goodwill	₨ 4,817
Discount rate of financial liability	5.87%
Aggne [Member] | Major business combination [member]
Disclosure of detailed information about business combination [line items]
Total consideration	₨ 5,525
Undiscounted fair value [Member] | Aggne [Member]
Disclosure of detailed information about business combination [line items]
Fair value of financial liability	5,176
Discounted fair value [Member] | Aggne [Member]
Disclosure of detailed information about business combination [line items]
Fair value of financial liability	₨ 4,238

Business Combinations - Schedul

Business Combinations - Schedule of the purchase price allocation (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of detailed information about business combination [line items]
Goodwill	₨ 316,002	$ 3,792	₨ 307,970	₨ 246,989
Capco And Its Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Net assets				1,138
Fair value of property, plant and equipment				647
Fair value of right-of-use assets				2,882
Fair value of customer-related intangibles				24,273
Fair value of marketing-related intangibles				8,083
Deferred tax liabilities on intangible assets				(9,383)
Total				27,640
Goodwill				81,890
Total purchase price				109,530
Cash and cash equivalents				4,278
Fair value of acquired trade receivables included in net assets				6,167
Gross contractual amount of acquired trade receivables				6,181
Less: Allowance for lifetime expected credit loss				(14)
Transaction costs				358
Ampion Holdings Pty Ltd and Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Net assets				1,126
Fair value of property, plant and equipment				35
Fair value of right-of-use assets				74
Fair value of customer-related intangibles				1,748
Fair value of marketing-related intangibles				460
Deferred tax liabilities on intangible assets				(663)
Total				2,780
Goodwill				6,322
Total purchase price				9,102
Cash and cash equivalents				855
Fair value of acquired trade receivables included in net assets				1,074
Gross contractual amount of acquired trade receivables				1,074
Less: Allowance for lifetime expected credit loss				0
Transaction costs				49
Edgile, LLC [Member]
Disclosure of detailed information about business combination [line items]
Net assets				1,289
Fair value of property, plant and equipment				17
Fair value of right-of-use assets				0
Fair value of customer-related intangibles				1,717
Fair value of marketing-related intangibles				1,160
Deferred tax liabilities on intangible assets				0
Total				4,183
Goodwill				12,993
Total purchase price				17,176
Cash and cash equivalents				907
Fair value of acquired trade receivables included in net assets				819
Gross contractual amount of acquired trade receivables				819
Less: Allowance for lifetime expected credit loss				0
Transaction costs				152
LeanSwift Solutions Inc. and Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Net assets				186
Fair value of property, plant and equipment				9
Fair value of right-of-use assets				0
Fair value of customer-related intangibles				63
Fair value of marketing-related intangibles				111
Deferred tax liabilities on intangible assets				(49)
Total				320
Goodwill				1,305
Total purchase price				1,625
Cash and cash equivalents				145
Fair value of acquired trade receivables included in net assets				201
Gross contractual amount of acquired trade receivables				217
Less: Allowance for lifetime expected credit loss				(16)
Transaction costs				₨ 88
Rizing Intermediate Holdings Inc and its subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Net assets	3,850
Fair value of property, plant and equipment	373
Fair value of right-of-use assets	201
Fair value of customer-related intangibles	3,894
Fair value of marketing-related intangibles	482
Deferred tax liabilities on intangible assets	(1,750)
Total	7,050
Goodwill	36,780
Total purchase price	43,830
Cash and cash equivalents	2,114
Fair value of acquired trade receivables included in net assets	3,220
Gross contractual amount of acquired trade receivables	3,233
Less: Allowance for lifetime expected credit loss	(13)
Transaction costs	99
Convergence Acceleration Solutions, LLC [Member]
Disclosure of detailed information about business combination [line items]
Net assets	532
Fair value of property, plant and equipment	0
Fair value of right-of-use assets	0
Fair value of customer-related intangibles	1,708
Fair value of marketing-related intangibles	0
Deferred tax liabilities on intangible assets	0
Total	2,240
Goodwill	3,347
Total purchase price	5,587
Cash and cash equivalents	127
Fair value of acquired trade receivables included in net assets	452
Gross contractual amount of acquired trade receivables	452
Less: Allowance for lifetime expected credit loss	0
Transaction costs	19
Aggne [Member]
Disclosure of detailed information about business combination [line items]
Net assets	194
Fair value of property, plant and equipment	374
Fair value of right-of-use assets	33
Fair value of customer-related intangibles	556
Fair value of marketing-related intangibles	390
Deferred tax liabilities on intangible assets	(367)
Total	1,180
Goodwill	4,817
Share of non-controlling interests	(472)
Total purchase price	5,525
Cash and cash equivalents	153
Fair value of acquired trade receivables included in net assets	113
Gross contractual amount of acquired trade receivables	113
Less: Allowance for lifetime expected credit loss	0
Transaction costs	₨ 31

Investments - Schedule of Inves

Investments - Schedule of Investment (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of detailed information about financial instruments [line items]
Non current investments other than investments accounted for using equity method		₨ 21,629	$ 260	₨ 20,720
Current Investments		311,171	$ 3,734	309,232
Total		332,800		329,952
Financial instruments at FVTOCI
Financial instruments at FVTOCI		217,307		260,842
Financial instruments at amortized cost
Inter corporate and term deposits		38,008		23,775
Financial instruments at FVTPL
Financial instruments at FVTPL		77,485		45,335
Non-current assets [member]
Disclosure of detailed information about financial instruments [line items]
Non current investments other than investments accounted for using equity method		21,629		20,720
Current Assets [member]
Disclosure of detailed information about financial instruments [line items]
Current Investments		311,171		309,232
Equity instruments [member] | Non-current assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI	[1]	15,830		15,647
Financial instruments at FVTPL
Financial instruments at FVTPL	[1]	4,404		3,773
Inter corporate and term deposits [member]
Financial instruments at amortized cost
Inter corporate and term deposits		38,008		23,775
Inter corporate and term deposits [member] | Non-current assets [member]
Financial instruments at amortized cost
Inter corporate and term deposits	[2]
Inter corporate and term deposits [member] | Current Assets [member]
Financial instruments at amortized cost
Inter corporate and term deposits	[3]	38,008		23,775
Fixed maturity plan mutual funds [member] | Non-current assets [member]
Financial instruments at FVTPL
Financial instruments at FVTPL		1,395		1,300
Short-term mutual funds [member] | Current Assets [member]
Financial instruments at FVTPL
Financial instruments at FVTPL	[4]	71,686		40,262
Non-convertible debentures [member] | Current Assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI		154,407		146,296
Government securities [member] | Current Assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI		7,030		9,422
Commercial papers [member] | Current Assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI		11,845		18,624
Certificate of deposits [member] | Current Assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI		0		16,828
Bonds [member] | Current Assets [member]
Financial instruments at FVTOCI
Financial instruments at FVTOCI		₨ 28,195		₨ 54,025
[1] Uncalled capital commitments outstanding as at March 31, 2023 and 2024, was ₹ 1,288 and ₹ 1,450 respectively. ^ Value is less than 1 These deposits earn a fixed rate of interest. As at March 31, 2023 and 2024, term deposits include current deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 653 and ₹ 117 , respectively. As at March 31, 2023 and 2024, short-term mutual funds include units lien with bank on account of margin money for currency derivatives amounting to ₹ Nil and ₹ 218 , respectively.

Investments - Schedule of Inv_2

Investments - Schedule of Investment (Parenthetical) (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Uncalled capital commitments outstanding	₨ 1,450	₨ 1,288
Short-term mutual funds include units lien with bank	218	0
Term Deposits in Lien with banks-Current	₨ 117	₨ 653

Investments - Summary of Financ

Investments - Summary of Financial Information in Respect of Investments Accounted for Using Equity Method (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)	Mar. 31, 2024 USD ($)
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Carrying amount of the Company's interest in associates accounted for using the equity method a	₨ 783		₨ 780
Carrying amount of the Company's interest in joint venture accounted for using the equity method	261		0
Total investments accounted for using equity method	1,044		780		$ 13
Share of net profit/ (loss) of associate accounted for using the equity method	(8)		(57)	₨ 57
Share of net profit/ (loss) of joint venture accounted for using the equity method	(225)		0	0
Total share of profit (loss) of associates and joint ventures accounted for using equity method	(233)	$ (3)	₨ (57)	₨ 57
SDVerse LLC [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Carrying amount of the Company's interest in joint venture accounted for using the equity method	₨ 484
Company's share of equity in the joint venture	27%	27%

Investments - Summary of Fina_2

Investments - Summary of Financial Information in Respect of Investments Accounted for Using Equity Method (Parenthetical) (Detail)	Mar. 31, 2024 shares
Series A Preferred Stocks [member]
Disclosure of associates and joint ventures [line items]
Associate investment of preferred stock	94,527
Series B Preferred Stocks [member]
Disclosure of associates and joint ventures [line items]
Associate investment of preferred stock	190,525
Class A [member]
Disclosure of associates and joint ventures [line items]
Joint venture investment in Class A units	5,850,000
Common Stock [member]
Disclosure of associates and joint ventures [line items]
Associate investment of common stock	27,865

Investments - Summary of Equity

Investments - Summary of Equity Method Investments Non-current (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	₨ 15,830	₨ 15,647
Tricentis Corporation [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	3,081	2,764
YugaByte, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	2,194	2,161
Immuta, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	1,411	1,390
TLV Partners, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	1,296	1,318
Vectra Networks, Inc [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	1,171	1,153
CyCognito Ltd. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	1,076	1,060
Incorta Inc, Ltd. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	784	772
TLV Partners II, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	713	801
Work-Bench Ventures II-A, LP [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	495	491
B Capital Fund II, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	488	517
Kognitos, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	330	123
TLV Partners III, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	307	354
Boldstart Ventures IV, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	305	343
Avaamo Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	287	283
Boldstart Opportunities II, L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	264	321
Vulcan Cyber Limited [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	250	247
Sealights Technologies Ltd [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	200	197
EMA Unlimited Inc [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	167	0
Headspin Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	160	158
Glilot Capital Partners III L.P. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	132	255
Squadcast, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	100	99
Netspring Data, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	72	164
Wep Solutions Limited [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	70	33
FPEL Ujwal Private Limited [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	63	0
Apilyze Inc [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	63	0
Spartan Radar [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	57	164
Wep Peripherals Ltd. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	57	58
Work-Bench Ventures III-A, LP [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	56	50
GTMfund II-QP LP [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	43	0
Tangibly Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	42	0
Harte Hanks Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	38	66
Kibsi, Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	20	123
Altizon Systems Private Limited [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	19	19
Drivestream India Private Limited [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	19	19
Moogsoft (Herd) Inc. [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	0	144
Tradeshift Inc. [Member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Investments in equity instruments designated at fair value through other comprehensive income	₨ 0	₨ 0

Trade Receivables - Schedule of

Trade Receivables - Schedule of Trade Receivables (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Trade and other receivables [abstract]
Trade receivables	₨ 125,838		₨ 134,026
Allowance for lifetime expected credit loss	(6,316)		(6,813)	₨ (10,299)
Total	119,522		127,213
Non-current	4,045	$ 49	863
Current	₨ 115,477	$ 1,387	₨ 126,350

Trade Receivables - Summary of

Trade Receivables - Summary of Allowance for Lifetime Expected Credit Loss (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of financial assets [abstract]
Balance at the beginning of the year	₨ 6,813	₨ 10,299
Additions / (write-back), net (Refer to Note 25)	640	(604)
Charged against allowance	(1,078)	(3,302)
Translation adjustment	(59)	420
Balance at the end of the year	₨ 6,316	₨ 6,813

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Classes of current inventories [abstract]
Stores and spare parts	₨ 27		₨ 30
Traded goods	880		1,158
Inventories	₨ 907	$ 11	₨ 1,188

Inventories - Additional Inform

Inventories - Additional Information (Details) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Classes of current inventories [abstract]
Changes in inventories recognized as expense	₨ 278	₨ 150
Purchases of traded goods recognized as expense	₨ 3,832	₨ 6,494

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Cash and cash equivalents [abstract]
Cash and bank balances		₨ 60,648		₨ 60,417	₨ 61,882
Demand deposits with banks	[1]	36,305		31,463	41,954
Cash and cash equivalents		₨ 96,953	$ 1,163	₨ 91,880	₨ 103,836
[1] These deposits can be withdrawn by the Company at any time without prior notice and without any penalty on the principal.

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents for the Purpose of Cash Flow Statement (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 INR (₨)	Mar. 31, 2021 INR (₨)
Cash and cash equivalents [abstract]
Cash and cash equivalents (as above)	₨ 96,953	$ 1,163	₨ 91,880		₨ 103,836
Bank overdrafts	(2)		(19)		(3)
Total	₨ 96,951	$ 1,163	₨ 91,861	$ 1,102	₨ 103,833	₨ 169,663

Other financial Assets - Summar

Other financial Assets - Summary of Other Financial Assets (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Non-current
Security deposits	₨ 1,221		₨ 1,566
Finance lease receivables	4,270		4,742
Dues from officers and employees	59		22
Other Non-current financial assets	5,550	$ 67	6,330
Current
Security deposits	2,035		1,549
Dues from officers and employees	596		735
Interest receivables	230		386
Finance lease receivables	5,307		5,672
Others	2,368		754
Other current financial assets	10,536	$ 126	9,096
Other financial assets	₨ 16,086		₨ 15,426

Other financial assets - Summ_2

Other financial assets - Summary of Finance Lease Receivables (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of recognised finance lease as assets by lessee [line items]
Gross investment in lease	₨ 10,229	₨ 11,039
Less: Unearned finance income	(652)	(625)
Present value of minimum lease payment receivables	9,577	10,414
Non-current	4,270	4,742
Current	₨ 5,307	5,672
Bottom of range [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Contract Term	1 year
Top of range [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Contract Term	5 years
Not later than one year [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Gross investment in lease	₨ 5,693	6,031
Present value of minimum lease payment receivables	5,307	5,672
Later than one year but not later than five years [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Gross investment in lease	4,536	5,008
Present value of minimum lease payment receivables	₨ 4,270	₨ 4,742

Other assets - Summary Of Detai

Other assets - Summary Of Detailed Information About Other Assets (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Non-current
Prepaid expenses		₨ 3,424		₨ 5,375
Costs to obtain contract	[1]	2,324		2,936
Costs to fulfil contract	[2]	205		261
Others		4,378		5,034
Non-current non-financial asset		10,331	$ 124	13,606
Current
Prepaid expenses		17,574		19,164
Due from officers and employees		343		799
Advance to suppliers		3,267		2,506
Balance with GST and other authorities		6,029		7,929
Costs to obtain contract	[1]	867		978
Costs to fulfil contract	[2]	60		59
Others		1,462		1,464
Current non-financial asset		29,602	$ 355	32,899
Total		₨ 39,933		₨ 46,505
[1] Costs to obtain contract amortization of ₹ 902 , ₹ 892 and ₹ 1,083 during the year ended March 31, 2022, 2023 and 2024 respectively. Costs to fulfil contract amortization of ₹ 54 , ₹ 58 and ₹ 60 during the year ended March 31, 2022, 2023 and 2024 respectively

Other assets - Summary Of Det_2

Other assets - Summary Of Detailed Information About Other Assets (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Statement [LineItem]
Cost to obtain contract amortization	₨ 1,083	₨ 892	₨ 902
Costs to fulfil contract amortization	₨ 60	₨ 58	₨ 54

Loans, Borrowings and Bank Ov_3

Loans, Borrowings and Bank Overdrafts - Additional Information (Detail) ₨ in Millions, ฿ in Millions, ر.ق in Millions, ر.س in Millions, £ in Millions, Rp in Millions, R$ in Millions, .د.ب in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions

12 Months Ended

Jun. 23, 2021 USD ($)

Mar. 31, 2024 INR (₨)

Mar. 31, 2023 INR (₨)

Mar. 31, 2022 INR (₨)

Mar. 31, 2024 USD ($)

Mar. 31, 2024 CAD ($)

Mar. 31, 2024 SAR (ر.س)

Mar. 31, 2024 GBP (£)

Mar. 31, 2024 BHD (.د.ب)

Mar. 31, 2024 AUD ($)

Mar. 31, 2024 THB (฿)

Mar. 31, 2024 BRL (R$)

Mar. 31, 2024 IDR (Rp)

Mar. 31, 2024 QAR (ر.ق)

Mar. 31, 2024 MXN ($)

Disclosure of detailed information about borrowings [line items]

Borrowings | ₨

[1]

₨ 141,466

₨ 150,093

Loans Borrowing And Bank Overdraft [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ₨

79,166

88,764

Interest expense on loans, borrowings and bank overdrafts | ₨

6,893

6,648

₨ 3,261

Line of credit [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ₨

70,228

Line of credit [member] | U.S.Dollar [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts

$ 782

Remaining borrowing capacity

$ 392

Line of credit [member] | Canadian Dollar [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts

$ 10

Remaining borrowing capacity

$ 10

Line of credit [member] | Indonesia, Rupiahs [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | Rp

Rp 13,000

Remaining borrowing capacity | Rp

Rp 13,000

Line of credit [member] | Indian Rupee [member]

Disclosure of detailed information about borrowings [line items]

Remaining borrowing capacity | ₨

28,478

Line of credit [member] | Saudi Arabia, Riyals [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ر.س

ر.س 20

Remaining borrowing capacity | ر.س

ر.س 20

Line of credit [member] | United Kingdom, Pounds [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | £

£ 7

Remaining borrowing capacity | £

£ 7

Line of credit [member] | Australia, Dollars [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts

$ 90

Line of credit [member] | Bahrain, Dinars [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | .د.ب

.د.ب 1

Remaining borrowing capacity | .د.ب

.د.ب 1

Line of credit [member] | Thailand, Baht [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ฿

฿ 5

Remaining borrowing capacity | ฿

฿ 5

Line of credit [member] | Brazilian, Real [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | R$

R$ 7

Remaining borrowing capacity | R$

R$ 7

Line of credit [member] | Qatari, Riyal [Member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ر.ق

ر.ق 10

Remaining borrowing capacity | ر.ق

ر.ق 10

Line of credit [member] | Mexican, Peso [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts

$ 33

Remaining borrowing capacity

$ 33

Revolving credit facilities non-fund based [member]

Disclosure of detailed information about borrowings [line items]

Loans, Borrowings and Bank overdrafts | ₨

48,536

50,172

Remaining borrowing capacity | ₨

₨ 35,081

₨ 34,096

Unsecured Notes 2026 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

$ 750

Interest rate

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

1.50%

Final maturity

June 23, 2026

Unsecured Notes 2026 [member] | U.S.Dollar [member]

Disclosure of detailed information about borrowings [line items]

Final maturity

June-26

[1] Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities.

Loans, borrowings and bank ov_4

Loans, borrowings and bank overdrafts - Summary of Current and Non-Current Borrowings (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Non-current
Unsecured Notes 2026	[1]	₨ 62,300		₨ 61,272
Total		62,300	$ 748	61,272
Current
Borrowings from banks		79,164		88,745
Bank overdrafts		2		19	₨ 3
Loans from institutions other than banks		0		57
Current borrowings and current portion of non-current borrowings		79,166	$ 950	88,821
Borrowings	[2]	₨ 141,466		₨ 150,093
[1] On June 23, 2021, Wipro IT Services LLC, a wholly owned step-down subsidiary of Wipro Limited, issued US$ 750 million in unsecured notes 2026 (the “Notes”). The Notes bear interest at a rate of 1.50 % per annum and will mature on June 23, 2026 . Interest on the Notes is payable semi-annually on June 23 and December 23 of each year, commencing from December 23, 2021. The Notes are listed on Singapore Exchange Securities Trading Limited (SGX-ST). Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities.

Loans, borrowings and bank ov_5

Loans, borrowings and bank overdrafts - Summary of Current and Non-Current Borrowings (Parenthetical) (Details) ₨ in Millions, $ in Millions		Jun. 23, 2021 USD ($)	Mar. 31, 2024 INR (₨)	Mar. 31, 2023 INR (₨)
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and bank overdrafts | ₨	[1]		₨ 141,466	₨ 150,093
Unsecured Notes 2026 [member]
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and bank overdrafts | $		$ 750
Interest rate		1.50%	1.50%
Final maturity		June 23, 2026
[1] Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities.

Loans, Borrowings and Bank Ov_6

Loans, Borrowings and Bank Overdrafts - Summary of Long - Term Loans and Borrowings (Detail) ₨ in Millions, $ in Millions		12 Months Ended
	Jun. 23, 2021	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 62,300		₨ 61,329
Non-current portion of long-term loans and borrowings		62,300	$ 748	61,272
Current portion of long term loans and borrowings		0		57
Unsecured Notes 2026 [member]
Disclosure of detailed information about borrowings [line items]
Final maturity	June 23, 2026
Unsecured Notes 2026 [member] | U.S.Dollar [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 62,300	$ 747	61,272	$ 746
Final maturity		June-26
Unsecured Loans [member] | Indian Rupee [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 0		₨ 57

Loans, Borrowings and Bank Ov_7

Loans, Borrowings and Bank Overdrafts - Summary of Changes in Financing Liabilities Arising from Cash and Non-cash Changes (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	₨ 174,647	₨ 175,926
Cash flow	(20,117)	(17,587)
Non cash changes, Additions to lease liabilities	8,438	9,021
Non cash changes, Effective interest rate adjustment	112	108
Non cash changes, foreign exchange movements	1,567	7,179
Liabilities arising from financing activities at end of period	164,647	174,647
Borrowings [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	150,074	151,693
Cash flow	(10,057)	(7,876)
Non cash changes, Additions to lease liabilities	0
Non cash changes, Effective interest rate adjustment	112	108
Non cash changes, foreign exchange movements	1,335	6,149
Liabilities arising from financing activities at end of period	141,464	150,074
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	24,573	24,233
Cash flow	(10,060)	(9,711)
Non cash changes, Additions to lease liabilities	8,438	9,021
Non cash changes, Effective interest rate adjustment	0
Non cash changes, foreign exchange movements	232	1,030
Liabilities arising from financing activities at end of period	₨ 23,183	₨ 24,573

Trade Payables and Accrued Ex_3

Trade Payables and Accrued Expenses - Summary of Trade Payables and Accrued Expenses (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Trade and other current payables [abstract]
Trade payables	₨ 23,275		₨ 21,728
Accrued expenses	65,291		67,326
Trade payables and accrued expenses	₨ 88,566	$ 1,062	₨ 89,054

Other financial liabilities - S

Other financial liabilities - Summary of detailed information about other financial liabilities (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Non-current
Contingent consideration (Refer to Note 19)		₨ 429		₨ 1,545
Liability on written put options to non-controlling interests (Refer to Note 19)		4,303		0
Deposits and others		253		1,104
Other non-current financial liabilities		4,985	$ 60	2,649
Current
Contingent consideration (Refer to Note 19)		0		1,508
Advance from customers		598		1,373
Cash Settled ADS RSUs		3		6
Capital creditors		333		215
Deposits and others		1,338		1,039
Current financial liabilities		2,272	$ 27	4,141
Other financial liabilities	[1]	₨ 7,257		₨ 6,790
[1] Includes future cash outflow towards estimated interest on contingent consideration and liability on written put options to non-controlling interests.

Other liabilities - Summary of

Other liabilities - Summary of Detailed Information About Other Liabilities Explanatory (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Non-current
Employee benefits obligations	₨ 4,219		₨ 2,947
Others	8,751		6,386
Total non-current liabilities	12,970	$ 156	9,333
Current
Employee benefits obligations	16,057		15,885
Statutory and other liabilities	13,275		13,155
Advance from customers	1,192		645
Others	771		530
Current non-financial liabilities	31,295	$ 376	30,215
Total	₨ 44,265		₨ 39,548

Provisions - Summary of Detaile

Provisions - Summary of Detailed Information About Provisions (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Non-current
Provision for warranty	[1]
Non-current provisions		₨ 0	$ 0		[2]
Current
Provision for onerous contracts		1,599		1,590
Provision for warranty		217		456
Others		155		503
Current provisions		1,971	$ 24	2,549
Total		₨ 1,971		₨ 2,549
[1] ^ Value is less than 1 ^ Value is less than 1

Provisions - Additional Informa

Provisions - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024
Bottom of range [member]
Disclosure of other provisions [line items]
Provision for warranty utilization period	1 year
Top of range [member]
Disclosure of other provisions [line items]
Provision for warranty utilization period	2 years

Provisions - Summary of Activit

Provisions - Summary of Activity for Provision for Warranty and Other Provisions (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Disclosure of other provisions [line items]
Balance at the beginning of the year		₨ 2,549	₨ 2,772
Additional provision during the year		1,067	1,280
Utilized/written-back during the year		(1,649)	(1,503)
Translation adjustment		4	0
Balance at the end of the year		1,971	2,549
Provision for warranty [member]
Disclosure of other provisions [line items]
Balance at the beginning of the year		456	295
Additional provision during the year		151	414
Utilized/written-back during the year		(390)	(253)
Translation adjustment		0	0
Balance at the end of the year		217	456
Provision for onerous contracts [member]
Disclosure of other provisions [line items]
Balance at the beginning of the year	[1]	1,590	1,946
Additional provision during the year		916	866	[1]
Utilized/written-back during the year		(911)	(1,222)	[1]
Translation adjustment		4	0	[1]
Balance at the end of the year		1,599	1,590	[1]
Other provisions [member]
Disclosure of other provisions [line items]
Balance at the beginning of the year		503	531
Additional provision during the year		0	0
Utilized/written-back during the year		(348)	(28)
Translation adjustment		0	0
Balance at the end of the year		₨ 155	₨ 503
[1] (1) Addition in Provision for onerous contracts for the year ended March 31, 2023 includes ₹ 51 towards adoption of Amendments to IAS 37 – Onerous Contracts – Cost of Fulfilling a Contract.

Provisions - Summary of Activ_2

Provisions - Summary of Activity for Provision for Warranty and Other Provisions (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of other provisions [line items]
Additional provision during the year	₨ 1,067	₨ 1,280
Onerous Contracts-Cost of Fulfilling Contract [member]
Disclosure of other provisions [line items]
Additional provision during the year		₨ 51

Financial Instruments - Schedul

Financial Instruments - Schedule of Carrying Value of Financial Instruments by Categories (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities at FVTPL	₨ 329	₨ 470
Financial assets amortised cost	38,008	23,775
Financial liabilities amortised cost	260,472	270,510
Financial liabilities designated upon initial recognition	233	2,534
Financial assets	625,064	626,859
Financial liabilities	261,034	273,514
Trade payables and accrued expenses [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities amortised cost	88,566	89,054
Financial liabilities	88,566	89,054
Other financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities amortised cost	7,257	6,790
Financial liabilities	7,257	6,790
Loans, borrowings and bank overdrafts [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities amortised cost	141,466	150,093
Financial liabilities	141,466	150,093
Lease liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities amortised cost	23,183	24,573
Financial liabilities	23,183	24,573
Derivative liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities at FVTPL	329	470
Financial liabilities designated upon initial recognition	233	2,534
Financial liabilities	562	3,004
Financial Assets Cash And Cash Equivalents [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	96,953	91,880
Financial assets	96,953	91,880
Equity instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial Assets at FVTPL	4,404	3,773
Financial assets designated upon initial recognition	15,830	15,647
Financial assets	20,234	19,420
Fixed maturity plan mutual funds [member]
Disclosure of detailed information about financial instruments [line items]
Financial Assets at FVTPL	1,395	1,300
Financial assets	1,395	1,300
Short-term mutual funds [member]
Disclosure of detailed information about financial instruments [line items]
Financial Assets at FVTPL	71,686	40,262
Financial assets	71,686	40,262
Non-convertible debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory	154,407	146,296
Financial assets	154,407	146,296
Government securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory	7,030	9,422
Financial assets	7,030	9,422
Commercial papers [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory	11,845	18,624
Financial assets	11,845	18,624
Certificate of deposits [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory		16,828
Financial assets		16,828
Bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory	28,195	54,025
Financial assets	28,195	54,025
Inter corporate and term deposits [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	38,008	23,775
Financial assets	38,008	23,775
Trade receivables [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	119,522	127,213
Financial assets	119,522	127,213
Unbilled receivables [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	58,345	60,515
Financial assets	58,345	60,515
Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	16,086	15,426
Financial assets	16,086	15,426
Derivative assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial Assets at FVTPL	390	1,101
Financial assets designated upon initial recognition	968	772
Financial assets	1,358	1,873
Fair value through profit or loss [member]
Disclosure of detailed information about financial instruments [line items]
Financial Assets at FVTPL	77,875	46,436
Mandatory [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value through other comprehensive income - mandatory	201,477	245,195
Designated upon initial recognition [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets designated upon initial recognition	16,798	16,419
Financial assets at amortised cost [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets amortised cost	₨ 328,914	₨ 318,809

Financial Instruments - Summary

Financial Instruments - Summary of Offsetting Other Financial Assets and Trade Payable and Other Financial Liabilities (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	₨ 206,810	₨ 213,032
Gross amounts of recognized financial liabilities set off	(12,857)	(9,878)
Net amounts recognized	193,953	203,154
Gross amounts recognized	108,680	105,722
Gross amounts of recognized financial liabilities set off	(12,857)	(9,878)
Net amounts recognized	95,823	95,844
Trade receivables - non-current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	4,045	863
Gross amounts of recognized financial liabilities set off	0	0
Net amounts recognized	4,045	863
Trade receivables - current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	125,624	134,053
Gross amounts of recognized financial liabilities set off	(10,147)	(7,703)
Net amounts recognized	115,477	126,350
Other financial assets - non-current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	5,550	6,330
Gross amounts of recognized financial liabilities set off	0	0
Net amounts recognized	5,550	6,330
Other financial assets - current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	10,536	9,096
Gross amounts of recognized financial liabilities set off	0	0
Net amounts recognized	10,536	9,096
Unbilled receivables [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	61,055	62,690
Gross amounts of recognized financial liabilities set off	(2,710)	(2,175)
Net amounts recognized	58,345	60,515
Trade payables and accrued expenses [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	101,423	98,932
Gross amounts of recognized financial liabilities set off	(12,857)	(9,878)
Net amounts recognized	88,566	89,054
Other financial liabilities - non-current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	4,985	2,649
Gross amounts of recognized financial liabilities set off	0	0
Net amounts recognized	4,985	2,649
Other financial liabilities - current [member]
Disclosure of detailed information about financial instruments [line items]
Gross amounts recognized	2,272	4,141
Gross amounts of recognized financial liabilities set off	0	0
Net amounts recognized	₨ 2,272	₨ 4,141

Financial Instruments - Summa_2

Financial Instruments - Summary of Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value of Recurring Basis (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration	₨ (429)	₨ (3,053)	₨ (4,329)
Fair value measurements at reporting date using [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration	(429)	(3,053)
Fair value measurements at reporting date using [member] | Cash flow hedges [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	968	772
Fair value of financial liabilities	(233)	(2,534)
Fair value measurements at reporting date using [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration	0	0
Fair value measurements at reporting date using [member] | Level 1 [member] | Cash flow hedges [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration	0	0
Fair value measurements at reporting date using [member] | Level 2 [member] | Cash flow hedges [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	968	772
Fair value of financial liabilities	(233)	(2,534)
Fair value measurements at reporting date using [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration	(429)	(3,053)
Fair value measurements at reporting date using [member] | Level 3 [member] | Cash flow hedges [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | Derivative Assets - Others [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	390	1,101
Fair value of financial liabilities	(329)	(470)
Fair value measurements at reporting date using [member] | Derivative Assets - Others [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | Derivative Assets - Others [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	390	1,101
Fair value of financial liabilities	(329)	(470)
Fair value measurements at reporting date using [member] | Derivative Assets - Others [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | ShortTerm Mutual Funds [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	71,686	40,262
Fair value measurements at reporting date using [member] | ShortTerm Mutual Funds [Member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	71,686	40,262
Fair value measurements at reporting date using [member] | ShortTerm Mutual Funds [Member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | ShortTerm Mutual Funds [Member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | Fixed Maturity Plan Mutual Funds [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	1,395	1,300
Fair value measurements at reporting date using [member] | Fixed Maturity Plan Mutual Funds [Member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | Fixed Maturity Plan Mutual Funds [Member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	1,395	1,300
Fair value measurements at reporting date using [member] | Fixed Maturity Plan Mutual Funds [Member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | Equity Instruments [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	20,234	19,420
Fair value measurements at reporting date using [member] | Equity Instruments [Member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	108	99
Fair value measurements at reporting date using [member] | Equity Instruments [Member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | Equity Instruments [Member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	20,126	19,321
Fair value measurements at reporting date using [member] | Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	201,477	245,195
Fair value measurements at reporting date using [member] | Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	1,282	1,256
Fair value measurements at reporting date using [member] | Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	200,195	243,939
Fair value measurements at reporting date using [member] | Non-convertible debentures, government securities, commercial papers, certificate of deposit and bonds | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	0	0
Fair value measurements at reporting date using [member] | Liability on written put options to non-controlling interests [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial liabilities	(4,303)	0
Fair value measurements at reporting date using [member] | Liability on written put options to non-controlling interests [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | Liability on written put options to non-controlling interests [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial liabilities	0	0
Fair value measurements at reporting date using [member] | Liability on written put options to non-controlling interests [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial liabilities	₨ (4,303)	₨ 0

Financial Instruments - Summa_3

Financial Instruments - Summary of Changes in Level 3 Assets and Liabilities (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of reconciliation of changes in fair value measurement assets liabilities [line items]
Balance at the beginning of the year		₨ 1,175,822
Translation adjustment		3		₨ 27
Balance at the end of the year		1,152,459	$ 13,831	1,175,822
Level 3 [member] | Equity instruments [member]
Disclosure of reconciliation of changes in fair value measurement assets liabilities [line items]
Balance at the beginning of the year		19,321		16,324
Additions		1,277		2,093
Disposals	[1],[2]	(416)		(632)
Unrealized gain/(loss) recognized in consolidated statement of income		(136)		(2)
Gain/(loss) recognized in other comprehensive income		(485)		291
Translation adjustment		565		1,247
Balance at the end of the year		₨ 20,126		₨ 19,321
[1] (2) During the year ended March 31, 2024, the Company sold its shares in Moogsoft (Herd) Inc. at a fair value of ₹ 179 and recognized a cumulative loss of ₹ 91 in other comprehensive income. (1) During the year ended March 31, 2023, the Company sold its shares in Vicarious FPC, Inc. and Harte Hanks Inc. at a fair value of ₹ 1,150 and recognized a cumulative gain of ₹ 30 in other comprehensive income.

Financial Instruments - Summa_4

Financial Instruments - Summary of Changes in Level 3 Assets and Liabilities (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Moogsoft (Herd) Inc. [member]
Disclosure of detailed information about financial instruments [line items]
Investments sold during the year	₨ 179
Cumulative loss in OCI on sale of investments	₨ 91
Vicarious FPC, Inc. and Harte Hanks Inc. [member]
Disclosure of detailed information about financial instruments [line items]
Investments sold during the year		₨ 1,150
Cumulative gain in OCI on sale of investments		₨ 30

Financial Instruments - Summa_5

Financial Instruments - Summary Of Contingent Consideration (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Contingent Consideration [Abstract]
Balance at the beginning of the year		₨ (3,053)	₨ (4,329)
Additions		0	(1,662)
Reversals	[1]	1,300	1,671
Payouts		1,294	1,784
Finance expense (recognized)/reversed in consolidated statement of income		55	(131)
Translation adjustment		(25)	(386)
Balance at the end of the year		₨ (429)	₨ (3,053)
[1] Towards change in fair value of earn-out liability as a result of changes in estimates of revenue and earnings over the earn-out period.

Financial instrument - Summery

Financial instrument - Summery of Liability on Written Put Options to Non-controlling Interest (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of financial assets [line items]
Finance expense recognized in consolidated statement of income	₨ 12,552	$ 151	₨ 10,077	₨ 5,325
Translation adjustment	3		27
Liability on written put options to non-controlling interests [member]
Disclosure of financial assets [line items]
Balance at the beginning of the year	0		0
Addition through Business combination	(4,238)		0
Finance expense recognized in consolidated statement of income	(33)		0
Translation adjustment	(32)		0
Balance at the end of the year	₨ (4,303)		₨ 0	₨ 0

Financial Instruments - Summa_6

Financial Instruments - Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding (Detail) ₺ in Millions, € in Millions, ₨ in Millions, ₡ in Millions, ر.ق in Millions, ر.ع. in Millions, ر.س in Millions, د.ك in Millions, د.إ in Millions, ¥ in Millions, ¥ in Millions, £ in Millions, zł in Millions, kr in Millions, kr in Millions, kr in Millions, SFr in Millions, RON in Millions, RM in Millions, R$ in Millions, R in Millions, .د.ب in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions

Mar. 31, 2024 INR (₨)

Mar. 31, 2024 BHD (.د.ب)

[2]

Mar. 31, 2024 KWD (د.ك)

[2]

Mar. 31, 2024 USD ($)

Mar. 31, 2024 EUR (€)

Mar. 31, 2024 GBP (£)

Mar. 31, 2024 AUD ($)

Mar. 31, 2024 SGD ($)

Mar. 31, 2024 ZAR (R)

Mar. 31, 2024 CAD ($)

Mar. 31, 2024 SAR (ر.س)

Mar. 31, 2024 CHF (SFr)

Mar. 31, 2024 QAR (ر.ق)

Mar. 31, 2024 TRY (₺)

Mar. 31, 2024 NOK (kr)

Mar. 31, 2024 OMR (ر.ع.)

Mar. 31, 2024 SEK (kr)

Mar. 31, 2024 JPY (¥)

Mar. 31, 2024 DKK (kr)

Mar. 31, 2024 AED (د.إ)

Mar. 31, 2024 CNY (¥)

Mar. 31, 2024 MXN ($)

Mar. 31, 2024 COP ($)

Mar. 31, 2024 MYR (RM)

Mar. 31, 2024 RON

Mar. 31, 2024 HKD ($)

Mar. 31, 2024 CRC (₡)

Mar. 31, 2024 NZD ($)

Mar. 31, 2024 PLN (zł)

Mar. 31, 2024 TWD ($)

Mar. 31, 2024 BRL (R$)

Mar. 31, 2023 INR (₨)

Mar. 31, 2023 BHD (.د.ب)

Mar. 31, 2023 KWD (د.ك)

Mar. 31, 2023 USD ($)

Mar. 31, 2023 EUR (€)

Mar. 31, 2023 GBP (£)

Mar. 31, 2023 AUD ($)

Mar. 31, 2023 SGD ($)

Mar. 31, 2023 ZAR (R)

Mar. 31, 2023 CAD ($)

Mar. 31, 2023 SAR (ر.س)

Mar. 31, 2023 CHF (SFr)

Mar. 31, 2023 QAR (ر.ق)

Mar. 31, 2023 TRY (₺)

Mar. 31, 2023 NOK (kr)

Mar. 31, 2023 OMR (ر.ع.)

Mar. 31, 2023 SEK (kr)

Mar. 31, 2023 JPY (¥)

Mar. 31, 2023 DKK (kr)

Mar. 31, 2023 AED (د.إ)

Mar. 31, 2023 CNY (¥)

Mar. 31, 2023 MXN ($)

Mar. 31, 2023 COP ($)

Mar. 31, 2023 MYR (RM)

Mar. 31, 2023 RON

Mar. 31, 2023 HKD ($)

Mar. 31, 2023 CRC (₡)

Mar. 31, 2023 NZD ($)

Mar. 31, 2023 PLN (zł)

Mar. 31, 2023 TWD ($)

Mar. 31, 2023 BRL (R$)

At cost [member] | Sell: Forward contracts [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 1,158

$ 1,550

At cost [member] | Sell: Forward contracts [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

1,349

977

Non-designated derivative instruments | $

[1]

1,158

1,550

At cost [member] | Sell: Forward contracts [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | €

€ 11

€ 94

Non-designated derivative instruments | €

195

171

At cost [member] | Sell: Forward contracts [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | £

£ 17

£ 138

Non-designated derivative instruments | £

72

129

At cost [member] | Sell: Forward contracts [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

$ 15

$ 89

Non-designated derivative instruments | $

55

56

At cost [member] | Sell: Forward contracts [member] | Singapore, Dollars [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 26

$ 14

At cost [member] | Sell: Forward contracts [member] | South Africa, Rand [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | R

R 97

R 43

At cost [member] | Sell: Forward contracts [member] | Canadian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 61

$ 69

At cost [member] | Sell: Forward contracts [member] | Saudi Arabian Riyal [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.س

ر.س 188

ر.س 147

At cost [member] | Sell: Forward contracts [member] | United Arab Emirates, Dirhams [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | د.إ

د.إ 22

د.إ 20

At cost [member] | Sell: Forward contracts [member] | Switzerland, Francs [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | SFr

SFr 0

SFr 9

At cost [member] | Sell: Forward contracts [member] | Qatar, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.ق

ر.ق 5

ر.ق 4

At cost [member] | Sell: Forward contracts [member] | Turkey, New Lira [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ₺

₺ 86

₺ 30

At cost [member] | Sell: Forward contracts [member] | Norway, Krone [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 20

kr 13

At cost [member] | Sell: Forward contracts [member] | Oman, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.ع.

ر.ع. 2

ر.ع. 1

At cost [member] | Sell: Forward contracts [member] | Sweden, Kronor [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 0

kr 3

At cost [member] | Sell: Forward contracts [member] | Japan, Yen [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

¥ 3,975

¥ 784

At cost [member] | Sell: Forward contracts [member] | Denmark, Kroner [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 33

kr 33

At cost [member] | Sell: Forward contracts [member] | Mexican, Peso [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 212

$ 0

At cost [member] | Sell: Forward contracts [member] | Colombia, Pesos [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 8,120

$ 0

At cost [member] | Sell: Forward contracts [member] | Malaysia, Ringgits [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | RM

RM 20

RM 0

At cost [member] | Sell: Forward contracts [member] | Romania, New Lei [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | RON

RON 80

RON 0

At cost [member] | Sell: Forward contracts [member] | Bahrain, Dinars [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | .د.ب

.د.ب 0

At cost [member] | Sell: Forward contracts [member] | Hong Kong, Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 80

$ 0

At cost [member] | Sell: Forward contracts [member] | Costa Rica, Colones

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ₡

₡ 3,380

₡ 0

At cost [member] | Sell: Forward contracts [member] | New Zealand, Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 2

$ 0

At cost [member] | Sell: Forward contracts [member] | CNH [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

¥ 11

¥ 1

At cost [member] | Range forward option contracts [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

730

1,157

Non-designated derivative instruments | $

0

30

At cost [member] | Range forward option contracts [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | €

129

49

At cost [member] | Range forward option contracts [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | £

86

60

At cost [member] | Range forward option contracts [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

57

34

At cost [member] | Interest rate swaps [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

₨ 4,750

₨ 4,750

At cost [member] | Interest rate swaps [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

225

0

Non-designated derivative instruments | $

0

200

At cost [member] | Buy l forward contract [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 4

$ 0

At cost [member] | Buy l forward contract [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | €

€ 7

€ 0

At cost [member] | Buy l forward contract [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | £

£ 2

£ 0

At cost [member] | Buy l forward contract [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 2

$ 0

At cost [member] | Buy l forward contract [member] | South Africa, Rand [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | R

R 0

R 7

At cost [member] | Buy l forward contract [member] | Canadian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 49

$ 0

At cost [member] | Buy l forward contract [member] | United Arab Emirates, Dirhams [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | د.إ

د.إ 0

د.إ 5

At cost [member] | Buy l forward contract [member] | Poland, Zlotych [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | zł

zł 39

zł 26

At cost [member] | Buy l forward contract [member] | Switzerland, Francs [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | SFr

SFr 5

SFr 0

At cost [member] | Buy l forward contract [member] | Qatar, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.ق

ر.ق 29

ر.ق 4

At cost [member] | Buy l forward contract [member] | Norway, Krone [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 0

kr 12

At cost [member] | Buy l forward contract [member] | Sweden, Kronor [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 39

kr 0

At cost [member] | Buy l forward contract [member] | Romania, New Lei [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | RON

RON 91

RON 0

At cost [member] | Buy l forward contract [member] | Taiwan, New Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 40

$ 0

At cost [member] | Buy l forward contract [member] | Brazil, Brazil Real

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | R$

R$ 67

R$ 0

At cost [member] | Buy l forward contract [member] | RMB [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

25

0

At cost [member] | Buy l forward contract [member] | CNH [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

¥ 126

¥ 0

At cost [member] | Buy l forward contract [member] | Kuwait, Dinars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | د.ك

د.ك 0

At fair value [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

796

(1,131)

At fair value [member] | Sell: Forward contracts [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

264

(262)

Non-designated derivative instruments

[1]

(31)

736

At fair value [member] | Sell: Forward contracts [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

10

(497)

Non-designated derivative instruments

119

(176)

At fair value [member] | Sell: Forward contracts [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

16

(728)

Non-designated derivative instruments

44

(100)

At fair value [member] | Sell: Forward contracts [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

15

9

Non-designated derivative instruments

30

69

At fair value [member] | Sell: Forward contracts [member] | Singapore, Dollars [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

12

1

At fair value [member] | Sell: Forward contracts [member] | South Africa, Rand [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

4

(7)

At fair value [member] | Sell: Forward contracts [member] | Canadian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(1)

(25)

At fair value [member] | Sell: Forward contracts [member] | Saudi Arabian Riyal [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(2)

(6)

At fair value [member] | Sell: Forward contracts [member] | United Arab Emirates, Dirhams [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

At fair value [member] | Sell: Forward contracts [member] | Switzerland, Francs [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

0

5

At fair value [member] | Sell: Forward contracts [member] | Qatar, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(2)

(2)

At fair value [member] | Sell: Forward contracts [member] | Turkey, New Lira [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(1)

(1)

At fair value [member] | Sell: Forward contracts [member] | Norway, Krone [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

2

6

At fair value [member] | Sell: Forward contracts [member] | Oman, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

At fair value [member] | Sell: Forward contracts [member] | Sweden, Kronor [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

0

[2]

At fair value [member] | Sell: Forward contracts [member] | Japan, Yen [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

32

6

At fair value [member] | Sell: Forward contracts [member] | Denmark, Kroner [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

3

(4)

At fair value [member] | Sell: Forward contracts [member] | Mexican, Peso [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(35)

0

At fair value [member] | Sell: Forward contracts [member] | Colombia, Pesos [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(5)

0

At fair value [member] | Sell: Forward contracts [member] | Malaysia, Ringgits [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(2)

0

At fair value [member] | Sell: Forward contracts [member] | Romania, New Lei [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(9)

0

At fair value [member] | Sell: Forward contracts [member] | Bahrain, Dinars [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

0

At fair value [member] | Sell: Forward contracts [member] | Hong Kong, Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

0

At fair value [member] | Sell: Forward contracts [member] | Costa Rica, Colones

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(19)

0

At fair value [member] | Sell: Forward contracts [member] | New Zealand, Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

2

0

At fair value [member] | Sell: Forward contracts [member] | CNH [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

3

[2]

At fair value [member] | Range forward option contracts [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

192

(19)

Non-designated derivative instruments

0

31

At fair value [member] | Range forward option contracts [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

59

(112)

At fair value [member] | Range forward option contracts [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(11)

(69)

At fair value [member] | Range forward option contracts [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

10

29

At fair value [member] | Interest rate swaps [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(71)

(113)

At fair value [member] | Interest rate swaps [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

233

0

Non-designated derivative instruments

0

82

At fair value [member] | Buy l forward contract [member] | U.S.Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

1

0

At fair value [member] | Buy l forward contract [member] | EURO [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(5)

0

At fair value [member] | Buy l forward contract [member] | Great British Pound [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

0

At fair value [member] | Buy l forward contract [member] | Australian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

0

At fair value [member] | Buy l forward contract [member] | South Africa, Rand [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

0

1

At fair value [member] | Buy l forward contract [member] | Canadian Dollar [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(4)

0

At fair value [member] | Buy l forward contract [member] | United Arab Emirates, Dirhams [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

At fair value [member] | Buy l forward contract [member] | Poland, Zlotych [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(6)

13

At fair value [member] | Buy l forward contract [member] | Switzerland, Francs [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(29)

0

At fair value [member] | Buy l forward contract [member] | Qatar, Rials [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

10

2

At fair value [member] | Buy l forward contract [member] | Norway, Krone [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

0

[2]

At fair value [member] | Buy l forward contract [member] | Sweden, Kronor [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(5)

0

At fair value [member] | Buy l forward contract [member] | Romania, New Lei [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(9)

0

At fair value [member] | Buy l forward contract [member] | Taiwan, New Dollars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(2)

0

At fair value [member] | Buy l forward contract [member] | Brazil, Brazil Real

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(5)

0

At fair value [member] | Buy l forward contract [member] | RMB [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(6)

0

At fair value [member] | Buy l forward contract [member] | CNH [Member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(5)

0

At fair value [member] | Buy l forward contract [member] | Kuwait, Dinars

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

₨ 0

[1] (1) USD 1,550 and USD 1,158 includes USD/PHP sell forward of USD 77 and USD 167 as at March 31, 2023 and 2024, respectively. ^ Value is less than 1

Financial Instruments - Summa_7

Financial Instruments - Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding (Parenthetical) (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2023 USD ($)
At fair value [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments | ₨	₨ 796		₨ (1,131)
At cost [member] | Sell: Forward contracts [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments		$ 1,158		$ 1,550
At cost [member] | Philippines, Pesos | Sell: Forward contracts [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments		$ 167		$ 77

Financial Instruments - Summa_8

Financial Instruments - Summary of Activity in Cash Flow Hedging Reserve within Equity Related to all Derivative Instruments Classified as Cash Flow Hedges (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about hedges [abstract]
Balance as at the beginning of the year		₨ (1,762)	₨ 1,943
Changes in fair value of effective portion of derivatives		1,461	(4,839)
Deferred cancellation gain/(loss), net		40	0
Net (gain)/loss reclassified to statement of income on occurrence of hedged transactions	[1]	1,016	1,134
Ineffective portion of derivative instruments classified to consolidated statement of income		18	0
Gain/(loss) on cash flow hedging derivatives, net		2,535	(3,705)
Balance as at the end of the year		773	(1,762)
Deferred tax asset/(liability) thereon		(195)	359
Balance as at the end of the year, net of deferred tax		₨ 578	₨ (1,403)
[1] Includes net (gain)/loss reclassified to revenue of ₹ 2,471 and ₹ 898 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to cost of revenues of ₹ ( 1,337 ) and ₹ 221 for the year ended March 31, 2023, and 2024, respectively; net (gain)/loss reclassified to finance expenses of ₹ Nil and ₹ ( 167 ) for the year ended March 31, 2023, and 2024, respectively and net (gain)/loss reclassified to finance and other income of ₹ Nil and ₹ 64 for the year ended March 31, 2023, and 2024, respectively.

Financial Instruments - Summa_9

Financial Instruments - Summary of Activity in Cash Flow Hedging Reserve within Equity Related to all Derivative Instruments Classified as Cash Flow Hedges (Detail) (Parenthetical) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of detailed information about hedges [abstract]
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under revenues	₨ 898	₨ 2,471
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under cost of revenues	221	(1,337)
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under finance expenses	(167)	0
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under finance and other income	₨ 64	₨ 0

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - INR (₨)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Jun. 23, 2021
Disclosure of detailed information about financial instruments [line items]
Cash flow hedging reserve description	The related hedge transactions for balance in cash flow hedging reserves as at March 31, 2024 are expected to occur and be reclassified to the statement of income over a period of fifteen months.
Interest rate swaps basis points	1%
Description of concentration of risk	No single customer accounted for more than 10% of the accounts receivable as at March 31, 2023 and 2024, or revenues for the years ended March 31, 2022, 2023 and 2024.
Unsecured Notes 2026 [member]
Disclosure of detailed information about financial instruments [line items]
Interest rate	1.50%		1.50%
Market yield on loans	5.23%
Interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Decrease in fair value of interest rate swaps in other comprehensive income	₨ (26,000,000)
Increase in fair value of interest rate swaps in other comprehensive income	26,000,000
Interest rate risk [member] | Floating Interest Rate [member]
Disclosure of detailed information about financial instruments [line items]
Additional interest expense on floating rate borrowing_interest rate sensitivity	792,000,000
Interest rate risk [member] | Fixed And Floating Interest Rates [member]
Disclosure of detailed information about financial instruments [line items]
Decrease in fair value of interest rate swaps in other comprehensive income	(211,000,000)
Increase in fair value of interest rate swaps in other comprehensive income	207,000,000
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Increase/decrease in results by change in foreign currencies compared to functional currency	₨ 909,000,000	₨ 1,305,000,000
Increase/decrease in the respective foreign currencies compared to functional currency	1%	1%
Increase in spot exchange rate of the Indian rupee with the U.S. dollar	₨ 1
Decrease in spot exchange rate of the Indian rupee with the U.S. dollar	1
Currency risk [member] | Indian Rupee [member]
Disclosure of detailed information about financial instruments [line items]
Increase in the fair value of foreign currency dollar denominated derivative instruments	2,801,000,000
Decrease in the fair value of foreign currency dollar denominated derivative instruments	2,877,000,000
Increase in the fair value of foreign currency dollar denominated derivative instruments in statement of income	987,000,000
Decrease in the fair value of foreign currency dollar denominated derivative instruments in statement of income	987,000,000
Increase in the fair value of foreign currency dollar denominated derivative instruments in other comprehensive income	1,814,000,000
Decrease in the fair value of foreign currency dollar denominated derivative instruments in other comprehensive income	₨ 1,890,000,000

Financial Instruments - Summ_10

Financial Instruments - Summary of Foreign Currency Risk from Non-derivative Financial Instruments (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	₨ 119,522			₨ 127,213
Contract assets	19,854			23,001		₨ 20,647
Cash and cash equivalents	96,953		$ 1,163	91,880		₨ 103,836
Other financial assets	16,086			15,426
Lease Liabilities	(23,183)			(24,573)
Currency risk [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	63,725			74,526
Unbilled receivables	29,689			28,325
Contract assets	13,326			16,760
Cash and cash equivalents	32,291			26,481
Other financial assets	16,984			44,295
Lease Liabilities	(7,484)			(9,535)
Trade payables, accrued expenses and other financial liabilities	(57,653)			(50,359)
Non-derivative financial assets/ (liabilities), net	90,878			130,493
U.S.Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	35,193			42,312
Unbilled receivables	18,104			19,372
Contract assets	3,849			4,597
Cash and cash equivalents	19,008			10,048
Other financial assets	12,549			40,039
Lease Liabilities	(2,976)			(4,022)
Trade payables, accrued expenses and other financial liabilities	(27,161)			(26,726)
Non-derivative financial assets/ (liabilities), net	58,566			85,620
EURO [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	12,315			13,758
Unbilled receivables	3,427			3,050
Contract assets	6,004			7,081
Cash and cash equivalents	4,672			5,810
Other financial assets	1,428			1,066
Lease Liabilities	(2,764)			(2,998)
Trade payables, accrued expenses and other financial liabilities	(15,370)			(11,417)
Non-derivative financial assets/ (liabilities), net	9,712			16,350
Great British Pound [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	8,644			8,911
Unbilled receivables	3,250			2,360
Contract assets	2,341			3,077
Cash and cash equivalents	1,068			2,448
Other financial assets	197			1,234
Lease Liabilities	(183)			(457)
Trade payables, accrued expenses and other financial liabilities	(9,533)			(6,120)
Non-derivative financial assets/ (liabilities), net	5,784			11,453
Australian Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	2,556			2,317
Unbilled receivables	1,694			1,431
Contract assets	495			632
Cash and cash equivalents	782			1,288
Other financial assets	207			136
Lease Liabilities	(155)			(175)
Trade payables, accrued expenses and other financial liabilities	(1,624)			(1,329)
Non-derivative financial assets/ (liabilities), net	3,955			4,300
Canadian Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	819			1,567
Unbilled receivables	599			393
Contract assets	112			180
Cash and cash equivalents	3,441			2,643
Other financial assets	785			130
Lease Liabilities	(137)			(118)
Trade payables, accrued expenses and other financial liabilities	(920)			(1,482)
Non-derivative financial assets/ (liabilities), net	4,699			3,313
Other currencies [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	4,198	[1]		5,661	[2]
Unbilled receivables	2,615	[1]		1,719	[2]
Contract assets	525	[1]		1,193	[2]
Cash and cash equivalents	3,320	[1]		4,244	[2]
Other financial assets	1,818	[1]		1,690	[2]
Lease Liabilities	(1,269)	[1]		(1,765)	[2]
Trade payables, accrued expenses and other financial liabilities	(3,045)	[1]		(3,285)	[2]
Non-derivative financial assets/ (liabilities), net	₨ 8,162	[1]		₨ 9,457	[2]
[1] Other currencies reflect currencies such as Saudi Riyal, United Arab Emirates Dirham and Japanese Yen. (1) Other currencies reflect currencies such as Saudi Riyal, Singapore Dollar and Japanese Yen.

Financial Instruments - Summ_11

Financial Instruments - Summary of Remaining Contractual Maturities of Significant Financial Liabilities at Reporting Date (Detail) - INR (₨) ₨ in Millions		Mar. 31, 2024	Mar. 31, 2023
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts	[1]	₨ 141,466	₨ 150,093
Lease Liabilities	[1]	23,183	24,573
Trade payables and accrued expenses		88,566	89,054
Derivative liabilities		562	3,004
Other financial liabilities	[2]	7,257	6,790
Loans, borrowings and bank overdrafts, undiscounted cash flows	[1]	145,114	155,682
Lease Liabilities Undiscounted Cash Flows	[1]	26,241	27,070
Trade payables and accrued expenses, undiscounted cash flows		88,566	89,054
Derivative liabilities, undiscounted cash flows		562	3,004
Other financial liabilities, undiscounted cash flows	[2]	8,176	7,140
Interest on Loans, borrowings and bank overdrafts	[1]	(3,648)	(5,589)
Interest on Lease Liabilities	[1]	(3,058)	(2,497)
Interest expense on Trade payables and accrued expenses		0	0
Interest expense on Derivative liabilities		0	0
Interest on Other financial liabilities	[2]	(919)	(350)
Not later than one year [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	[1]	81,157	91,743
Lease Liabilities Undiscounted Cash Flows	[1]	10,377	9,620
Trade payables and accrued expenses, undiscounted cash flows		88,566	89,054
Derivative liabilities, undiscounted cash flows		558	2,825
Other financial liabilities, undiscounted cash flows	[2]	2,272	4,192
1-2 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	[1]	938	924
Lease Liabilities Undiscounted Cash Flows	[1]	6,670	7,130
Trade payables and accrued expenses, undiscounted cash flows		0	0
Derivative liabilities, undiscounted cash flows		4	153
Other financial liabilities, undiscounted cash flows	[2]	601	1,587
2-4 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	[1]	63,019	63,015
Lease Liabilities Undiscounted Cash Flows	[1]	5,504	7,233
Trade payables and accrued expenses, undiscounted cash flows		0	0
Derivative liabilities, undiscounted cash flows		0	26
Other financial liabilities, undiscounted cash flows	[2]	2,513	951
Beyond 4 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	[1]	0	0
Lease Liabilities Undiscounted Cash Flows	[1]	3,690	3,087
Trade payables and accrued expenses, undiscounted cash flows		0	0
Derivative liabilities, undiscounted cash flows		0	0
Other financial liabilities, undiscounted cash flows	[2]	₨ 2,790	₨ 410
[1] Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities. Includes future cash outflow towards estimated interest on contingent consideration and liability on written put options to non-controlling interests.

Financial Instruments - Summ_12

Financial Instruments - Summary of Balanced View of Liquidity and Financial Indebtedness (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Cash and cash equivalents		₨ 96,953	$ 1,163	₨ 91,880	₨ 103,836
Investments - current		311,171		309,232
Loans, borrowings and bank overdrafts	[1]	(141,466)		(150,093)
Net cash position		₨ 266,658		₨ 251,019
[1] Includes future cash outflow towards estimated interest on loans, borrowings and bank overdrafts, and lease liabilities.

Foreign currency translation _3

Foreign currency translation reserve and Other reserves - Summary of Movement in Foreign Currency Translation Reserve Attributable to Equity Holders (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Disclosure of foreign currency translation reserves [line items]
Balance at the beginning of the year	₨ 781,753			₨ 658,673		₨ 554,593
Translation difference related to foreign operations, net	4,219		$ 51	16,590		4,121
Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to statement of income	(198)		(2)	(133)		(158)
Balance at the end of the year	751,223		9,014	781,753		658,673
Foreign currency translation reserve [member]
Disclosure of foreign currency translation reserves [line items]
Balance at the beginning of the year	43,255	[1]		26,850	[1]	22,936
Translation difference related to foreign operations, net	4,204			16,538
Reclassification of foreign currency translation differences on sale of investment in associates and liquidation of subsidiaries to statement of income	(198)			(133)
Balance at the end of the year	₨ 47,261		$ 567	₨ 43,255	[1]	₨ 26,850	[1]
[1] Refer to Note 20

Foreign currency translation _4

Foreign currency translation reserve and Other reserves - Summary Of Movement In Other Reserve (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of reserves within equity [line items]
Beginning balance	₨ 53,100
Other comprehensive income	7,127	$ 86	₨ 11,095	₨ 11,600
Ending balance	56,693	$ 680	53,100
Remeasurements of the defined benefit plans
Disclosure of reserves within equity [line items]
Beginning balance	(548)		(498)	(897)
Other comprehensive income	262		(50)	399
Ending balance	(286)		(548)	(498)
Investment in Debt instruments measured at fair value through OCI
Disclosure of reserves within equity [line items]
Beginning balance	(119)		3,018	4,237
Other comprehensive income	1,516		(3,137)	(1,219)
Ending balance	1,397		(119)	3,018
Investment in Equity instruments measured at fair value through OCI
Disclosure of reserves within equity [line items]
Beginning balance	10,793		10,088	1,378
Other comprehensive income	(473)		705	8,710
Ending balance	10,320		10,793	10,088
Capital Redemption Reserve [Member]
Disclosure of reserves within equity [line items]
Beginning balance	1,122		1,122	1,122
Buyback of equity shares	539
Ending balance	1,661		₨ 1,122	₨ 1,122
Gross obligation to non-controlling interests under put options
Disclosure of reserves within equity [line items]
Addition through Business combination	(4,238)
Ending balance	₨ (4,238)

Income Taxes - Summary of Alloc

Income Taxes - Summary of Allocation of Income Tax Expense to Comprehensive Income (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Major components of tax expense (income) [abstract]
Income tax expense as per the statement of income	₨ 36,089	$ 433	₨ 33,992	₨ 28,946
Income tax included in other comprehensive income on:
Gains/(losses) on investment securities	259		(275)	242
Gains/(losses) on cash flow hedging derivatives	554		(825)	14
Remeasurements of the defined benefit plans	111		(16)	3
Total income taxes	₨ 37,013		₨ 32,876	₨ 29,205

Income Taxes - Summary of Compo

Income Taxes - Summary of Components of Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Major components of tax expense (income) [abstract]
Current taxes	₨ 34,973		₨ 32,198	₨ 32,415
Deferred taxes	1,116		1,794	(3,469)
Income tax expense	₨ 36,089	$ 433	₨ 33,992	₨ 28,946

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - INR (₨) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of income tax expense [line items]
Deferred tax asset of unused tax losses not recognized	₨ 10,676	₨ 9,321
Tax loss carry-forwards	43,785	38,564
Tax loss carry-forwards not currently subject to expiration dates	40,409	35,621
Tax loss carry-forwards expires in various years	₨ 3,376	2,943
Tax loss carry-forwards expiration period	2043
Deferred tax liabilities on cumulative earnings of subsidiaries	₨ 88,742	108,724
Decrease of current tax expense due to tax holidays	₨ 14,308	₨ 16,718	₨ 16,483
Tax incentives per share	₨ 2.71	₨ 3.05	₨ 3.02
Branch profit tax percentage		15%
Expiry of tax holiday period	2034-35
Effective minimum alternative tax rate percentage	17.47%
Term over which minimum alternative tax is eligible to be carried forward	15 years
Unused tax losses [member]
Disclosure of income tax expense [line items]
Recognized deferred tax assets of loss carry forward	₨ 1,254	₨ 2,624

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit before tax	₨ 147,210	$ 1,766	₨ 147,657	₨ 151,275
Enacted income tax rate in India	34.94%	34.94%	34.94%	34.94%
Computed expected tax expense	₨ 51,435		₨ 51,591	₨ 52,855
Income exempt from tax	(14,897)		(17,398)	(17,503)
Basis differences that will reverse during a tax holiday period	(202)		268	1,348
Income taxed at higher/ (lower) rates	(7,497)		(3,818)	(5,649)
Taxes related to prior years	2,567		(536)	(5,499)
Changes in unrecognized deferred tax assets	1,092		618	669
Expenses disallowed for tax purpose	3,945		3,563	2,898
Others, net	(354)		(296)	(173)
Income tax expense	₨ 36,089	$ 433	₨ 33,992	₨ 28,946
Effective income tax rate	24.52%	24.52%	23.02%	19.13%

Income Taxes - Summary of Com_2

Income Taxes - Summary of Components of Deferred Tax Assets and Liabilities (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Carry forward losses	[1]	₨ 1,254		₨ 2,624
Trade payables, accrued expenses and other liabilities		5,793		6,367
Allowances for lifetime expected credit loss		1,618		1,743
Cash flow hedges		0		359
Others		94		0
Deferred tax assets, Gross		8,759		11,093
Property, plant and equipment		(912)		(911)
Amortizable goodwill		(4,909)		(3,855)
Intangible assets		(8,601)		(10,170)
Interest income and fair value movement of investments		(1,347)		(1,170)
Contract liabilities		(625)		(370)
Special Economic Zone re-investment reserve		(7,820)		(7,237)
Cash flow hedges		(195)		0
Others		0		(433)
Deferred tax liability, Gross		(24,409)		(24,146)
Deferred tax liabilities, net		(15,650)		(13,053)
Deferred tax assets		1,817	$ 22	2,100
Deferred tax liabilities		₨ (17,467)	$ (210)	₨ (15,153)
[1] Includes deferred tax asset recognized on carry forward losses pertaining to business combinations.

Income Taxes - Movement in Defe

Income Taxes - Movement in Deferred Tax Assets and Liabilities (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	₨ (13,053)	₨ (9,843)	₨ (2,969)
Credit/(charge) in the consolidated statement of income	(1,116)	(1,794)	3,469
Credit/(charge) in other comprehensive income	(924)	1,116	(259)
On account of Business combinations and others	(388)	(1,616)	(9,829)
Translation adjustment	(169)	(916)	(255)
Ending balance	(15,650)	(13,053)	(9,843)
Carry forward losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	2,624	2,144	1,637
Credit/(charge) in the consolidated statement of income	(1,384)	397	1,083
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	0		(677)
Translation adjustment	14	83	101
Ending balance	1,254	2,624	2,144
Trade payables, accrued expenses and other liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	6,367	6,103	5,115
Credit/(charge) in the consolidated statement of income	(477)	99	363
Credit/(charge) in other comprehensive income	(111)	16	(3)
On account of Business combinations and others	(4)		584
Translation adjustment	18	149	44
Ending balance	5,793	6,367	6,103
Allowances for lifetime expected credit loss [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	1,743	2,987	3,208
Credit/(charge) in the consolidated statement of income	(129)	(1,234)	(248)
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	0
Translation adjustment	4	(10)	27
Ending balance	1,618	1,743	2,987
Property, plant and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(911)	(1,058)	(1,268)
Credit/(charge) in the consolidated statement of income	(1)	202	289
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	0		(49)
Translation adjustment	0	(55)	(30)
Ending balance	(912)	(911)	(1,058)
Amortizable goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(3,855)	(3,285)	(2,065)
Credit/(charge) in the consolidated statement of income	(993)	(299)	(1,129)
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	0
Translation adjustment	(61)	(271)	(91)
Ending balance	(4,909)	(3,855)	(3,285)
Intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(10,170)	(9,645)	(1,249)
Credit/(charge) in the consolidated statement of income	2,067	1,947	1,910
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	(367)	(1,750)	(10,094)
Translation adjustment	(131)	(722)	(212)
Ending balance	(8,601)	(10,170)	(9,645)
Interest income and fair value movement of investments [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(1,170)	(1,067)	(1,582)
Credit/(charge) in the consolidated statement of income	82	(367)	424
Credit/(charge) in other comprehensive income	(259)	275	(242)
On account of Business combinations and others	0		336
Translation adjustment	0	(11)	(3)
Ending balance	(1,347)	(1,170)	(1,067)
Cash flow hedges [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	359	(466)	(452)
Credit/(charge) in the consolidated statement of income	0
Credit/(charge) in other comprehensive income	(554)	825	(14)
On account of Business combinations and others	0
Translation adjustment	0	0	0
Ending balance	(195)	359	(466)
Contract asset / (Contract liabilities) [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(370)	(60)	91
Credit/(charge) in the consolidated statement of income	(257)	(298)	(205)
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	5		47
Translation adjustment	(3)	(12)	7
Ending balance	(625)	(370)	(60)
Special Economic Zone re-investment reserve [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(7,237)	(5,549)	(6,494)
Credit/(charge) in the consolidated statement of income	(583)	(1,688)	945
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	0
Translation adjustment	0	0	0
Ending balance	(7,820)	(7,237)	(5,549)
Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(433)	53	90
Credit/(charge) in the consolidated statement of income	559	(553)	37
Credit/(charge) in other comprehensive income	0
On account of Business combinations and others	(22)	134	24
Translation adjustment	(10)	(67)	(98)
Ending balance	₨ 94	₨ (433)	₨ 53

Dividends and Buyback of equi_2

Dividends and Buyback of equity shares - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions, $ in Millions		12 Months Ended
	Mar. 25, 2022 ₨ / shares	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨) ₨ / shares	Mar. 31, 2022 INR (₨) ₨ / shares
Disclosure of dividends [line items]
Cash dividends paid per equity share | ₨ / shares	₨ 5	₨ 1		₨ 6	₨ 1
Number of shares approved for buyback | shares		269,662,921
Buy back shares per share | ₨ / shares		₨ 445
Total cash outflow on buyback of shares		₨ 145,173
Payments on buyback of shares		145,173	$ 1,742	₨ 0	₨ 0
Reduction in share capital related to buyback		539
Tax on Buyback of Shares		24,783
Transaction costs related to buyback		390
Securities premium reserve [member]
Disclosure of dividends [line items]
Payments on buyback of shares		3,768
Retained earnings [member]
Disclosure of dividends [line items]
Payments on buyback of shares		141,405
Capital Redemption Reserve [Member]
Disclosure of dividends [line items]
Payments on buyback of shares		₨ 539

Additional Capital Disclosure_2

Additional Capital Disclosures - Summary of Capital Structure (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)
Disclosure of Capital Structure [line items]
Equity attributable to the equity shareholders of the Company	₨ 749,883	$ 8,998	₨ 781,164
As percentage of total capital	82%	82%	82%
Current loans, borrowings and bank overdrafts	₨ 79,166	$ 950	₨ 88,821
Non-current loans and borrowings	62,300	$ 748	61,272
Current and non-current lease liabilities	23,183		24,573
Total loans, borrowings and bank overdrafts and lease liabilities	₨ 164,649		₨ 174,666
As percentage of total capital	18%	18%	18%
Total capital	₨ 914,532		₨ 955,830
Percentage of change, Equity attributable to the equity shareholders of the Company	(4.00%)	(4.00%)
Change in percentage of loans, borrowings and bank overdrafts and lease liabilities	(5.70%)	(5.70%)
Percentage of change, Total capital (loans and borrowings and equity)	(4.30%)	(4.30%)

Additional Capital Disclosure_3

Additional Capital Disclosures - Additional Information (Detail)	Mar. 31, 2024	Mar. 31, 2023
Capital structure [abstract]
Loans and borrowings as a percentage of total capital	15%	16%

Revenue - Schedule of Changes i

Revenue - Schedule of Changes in Contract Assets and Contract Liabilities Balance (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Contract Assets
Balance at the beginning of the year	₨ 23,001	₨ 20,647
Amount reclassified to receivables pertaining to fixed price development contracts on completion of milestones	(18,139)	(15,541)
Increase due to revenue recognized during the year	14,896	17,496
Translation adjustment	96	399
Balance at the end of the year	19,854	23,001
Contract Liabilities
Balance at the beginning of the year	22,682	27,915
Revenue recognized from opening balance of contract liabilities	(19,815)	(21,696)
Increase due to invoicing during the year	14,761	16,063
Translation adjustment	25	400
Balance at the end of the year	₨ 17,653	₨ 22,682

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Text Blocks Abstract
Transaction price allocated to remaining performance obligations	₨ 318,756	₨ 317,612	₨ 328,191
Percentage of transaction price allocated to remaining performance obligation as revenues	66%	66%	59%
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue	59%, 66% and 66%, respectively is expected to be recognized as revenues within two years, and the remainder thereafter.	59%, 66% and 66%, respectively is expected to be recognized as revenues within two years, and the remainder thereafter.	59%, 66% and 66%, respectively is expected to be recognized as revenues within two years, and the remainder thereafter.

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregation of Revenues (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	₨ 897,603	₨ 904,876	₨ 790,934
Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	501,947	501,204	454,555
Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	391,529	397,625	330,206
IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	893,476	898,829	784,761
IT services [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	501,947	501,204	454,555
IT services [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	391,529	397,625	330,206
IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	268,131	260,143	216,843
IT services [member] | Americas1 [Member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	150,253	150,188	121,656
IT services [member] | Americas1 [Member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	117,878	109,955	95,187
IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	269,387	277,024	238,123
IT services [member] | Americas2 [Member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	140,676	141,397	131,975
IT services [member] | Americas2 [Member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	128,711	135,627	106,148
IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	253,817	255,435	232,021
IT services [member] | Europe [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	149,007	146,280	139,031
IT services [member] | Europe [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	104,810	109,155	92,990
IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	102,141	106,227	97,774
IT services [member] | APMEA [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	62,011	63,339	61,893
IT services [member] | APMEA [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	40,130	42,888	35,881
IT products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,127	6,047	6,173
Rendering of services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	893,476	898,829	784,761
Rendering of services [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	893,476	898,829	784,761
Rendering of services [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	268,131	260,143	216,843
Rendering of services [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	269,387	277,024	238,123
Rendering of services [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	253,817	255,435	232,021
Rendering of services [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	102,141	106,227	97,774
Sales of products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,127	6,047	6,173
Sales of products [member] | IT products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,127	6,047	6,173
Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,127	6,047	6,173
Products [member] | IT products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,127	6,047	6,173
Banking Financial Services and Insurance [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	298,701	314,845	273,360
Banking Financial Services and Insurance [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	2,462	4,611	2,609
Banking Financial Services and Insurance [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	165,002	171,085	144,076
Banking Financial Services and Insurance [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	95,475	102,741	93,039
Banking Financial Services and Insurance [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	35,762	36,408	33,636
Health [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	118,311	105,201	91,143
Health [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	95,496	82,992	73,542
Health [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	162	213	127
Health [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	17,699	17,896	13,975
Health [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,954	4,100	3,499
Consumer [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	167,212	169,765	139,178
Consumer [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	102,439	109,398	89,824
Consumer [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	5,351	4,087	2,589
Consumer [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	43,035	38,010	31,718
Consumer [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	16,387	18,270	15,047
Communications [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	37,335	42,373	38,581
Communications [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	11,979	13,059	9,387
Communications [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,287	1,399	1,207
Communications [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	11,396	13,510	12,952
Communications [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	12,673	14,405	15,035
Energy, Natural Resources and Utilities [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	105,553	103,099	95,038
Energy, Natural Resources and Utilities [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,317	739	712
Energy, Natural Resources and Utilities [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	42,032	39,949	36,413
Energy, Natural Resources and Utilities [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	41,165	39,767	38,421
Energy, Natural Resources and Utilities [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	21,039	22,644	19,492
Manufacturing [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	61,541	61,782	53,599
Manufacturing [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	91	163	199
Manufacturing [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	31,620	33,148	26,662
Manufacturing [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	25,482	24,732	23,220
Manufacturing [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,348	3,739	3,518
Technology [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	104,823	101,764	93,862
Technology [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	54,347	49,181	40,570
Technology [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	23,933	27,143	27,049
Technology [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	19,565	18,779	18,696
Technology [member] | IT services [member] | APMEA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	₨ 6,978	₨ 6,661	₨ 7,547

Expenses by Nature - Summary of

Expenses by Nature - Summary of Expenses by Nature (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)		Mar. 31, 2022 INR (₨)
Expenses by nature [abstract]
Employee compensation		₨ 549,301			₨ 537,644		₨ 450,075
Sub-contracting and technical fees		103,030			115,247		108,589
Cost of hardware and software		4,116			6,627		6,431
Travel		15,102			14,445		7,320
Facility expenses		14,556			13,492		11,990
Software license expense for internal use		18,378			18,717		13,279
Depreciation, amortization and impairment	[1]	34,071			33,402		30,911
Communication		4,878			5,911		5,760
Legal and professional fees		9,559			13,288		15,026
Rates, taxes and insurance		5,993			5,905		4,548
Marketing and brand building		3,555			2,951		2,010
Lifetime expected credit loss/ (write-back)		640			(604)		(797)
(Gain)/loss on sale of property, plant and equipment, net		(2,072)	[2]	$ (25)	(89)	[2]	(313)	[2]
Miscellaneous expenses	[2],[3]	737			2,806		2,360
Total cost of revenues, selling and marketing expenses and general and administrative expenses		₨ 761,844			₨ 769,742		₨ 657,189
[1] Depreciation, amortization, and impairment includes an impairment charge on intangible assets amounting to ₹ Nil , ₹ 1,816 and ₹ 1,701 , for the years ended March 31, 2022, 2023 and 2024, respectively. (Refer to Note 6) (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Miscellaneous expenses and is presented separately for the year ended March 31, 2024. Previous period figures have been reclassified accordingly. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ ( 2,357 ). Miscellaneous expenses are net of reversals of contingent consideration (Refer to Note 19).

Expenses by Nature - Summary _2

Expenses by Nature - Summary of Expenses by Nature (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of Expense [line items]
Impairment charge on intangible assets	₨ 1,701	₨ 1,816	₨ 0
Gain on sale of immovable properties	₨ (2,357)

Other Operating Income_(Loss)_2

Other Operating Income/(Loss), Net - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of other operating income [line items]
Change in fair value of the callable units				₨ 1,233
Income tax relating to investment securities included in other comprehensive income	₨ 259		₨ (275)	242
Consideration	₨ 0	$ 0	₨ 0	1,652
Denim group [member]
Disclosure of other operating income [line items]
Consideration				1,652
Cumulative gain loss on disposal of investments in equity method				953
Ensono holdings, llc [member]
Disclosure of other operating income [line items]
Cumulative gain loss on disposal of investments in equity instruments designated at fair value through other comprehensive income				1,252
Income tax relating to investment securities included in other comprehensive income				430
Consideration				₨ 5,628

Finance Expenses - Summary of F

Finance Expenses - Summary of Finance Expense (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of finance expense [abstract]
Interest expense	[1]	₨ 12,552		₨ 10,077	₨ 5,325
Total		₨ 12,552	$ 151	₨ 10,077	₨ 5,325
[1] Refer to Note 5 for Interest expenses on lease liabilities.

Finance and Other Income and _3

Finance and Other Income and Foreign Exchange Gains/(Losses), Net - Summary of Finance and Other Income and Foreign Exchange Gains/(Losses), Net (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of finance and other income and Foreign exchange gains/(losses), net [abstract]
Interest income	₨ 19,478		₨ 16,889	₨ 13,114
Dividend income from equity investments designated as FVTOCI	3		3	2
Exchange fluctuation gain on foreign currency borrowings	0		0	1,485
Net gain from investments classified as FVTPL	4,558		1,344	1,270
Net gain/(loss) from investments classified as FVTOCI	(143)		(51)	386
Finance and other income	23,896	$ 287	18,185	16,257
Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL	650		(4,342)	808
Other foreign exchange gains/(losses), net	(310)		8,814	3,547
Foreign exchange gains/(losses), net	₨ 340	$ 4	₨ 4,472	₨ 4,355

Earnings Per Equity Share - Sum

Earnings Per Equity Share - Summary of Basic Earnings Per Share (Detail) ₨ / shares in Units, $ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 INR (₨) ₨ / shares shares	Mar. 31, 2022 INR (₨) ₨ / shares shares
Earnings per share [abstract]
Profit attributable to equity holders of the Company	₨ 110,452	$ 1,325	₨ 113,500	₨ 122,191
Weighted average number of equity shares outstanding	5,288,285,555	5,288,285,555	5,477,466,573	5,466,705,840
Basic earnings per equity share | (per share)	₨ 20.89	$ 0.25	₨ 20.73	₨ 22.35

Earnings Per Equity Share - S_2

Earnings Per Equity Share - Summary of Diluted Earnings Per Share (Detail) ₨ / shares in Units, $ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) ₨ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 INR (₨) ₨ / shares shares	Mar. 31, 2022 INR (₨) ₨ / shares shares
Earnings per share [abstract]
Profit attributable to equity holders of the Company	₨ 110,452	$ 1,325	₨ 113,500	₨ 122,191
Weighted average number of equity shares outstanding	5,288,285,555	5,288,285,555	5,477,466,573	5,466,705,840
Effect of dilutive equivalent share options	17,426,759	17,426,759	11,524,602	15,377,598
Weighted average number of equity shares for diluted earnings per share	5,305,712,314	5,305,712,314	5,488,991,175	5,482,083,438
Diluted earnings per equity share | (per share)	₨ 20.82	$ 0.25	₨ 20.68	₨ 22.29

Employee Stock Incentive Plan_2

Employee Stock Incentive Plans - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions		12 Months Ended
		Mar. 31, 2024 INR (₨) shares ₨ / shares	Mar. 31, 2023 INR (₨) shares ₨ / shares	Mar. 31, 2022 INR (₨) shares ₨ / shares	Mar. 31, 2021 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock compensation expense recognized | ₨	[1]	₨ 5,590	₨ 3,958	₨ 4,164
Employee restricted stock unit option plans [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options vesting period description		one to three years
Weighted-average grant-date fair value of options granted | ₨ / shares		₨ 387.67	₨ 422.37	₨ 603.47
Weighted average share price of options exercised | ₨ / shares		₨ 422.87	₨ 421.06	₨ 604.47
Treasury shares [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares held by Wipro equity reward trust		5,952,740	9,895,836	14,689,729	19,401,215
WSRUP 2007 Plan [member] | Performance based restricted stock units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number based stock options granted		1,892,498	0	1,135,949
WARSUP 2004 Plan [member] | Performance based ADS [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number based stock options granted		5,659,164	0	2,941,546
[1] Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs.

Employee Stock Incentive Plan_3

Employee Stock Incentive Plans - Summary of General Terms of Grants Under Restricted Stock Unit Option Plans (Detail)		12 Months Ended
		Mar. 31, 2024 shares $ / shares	Mar. 31, 2024 shares $ / shares ₨ / shares	Mar. 31, 2023 shares ₨ / shares $ / shares	Mar. 31, 2022 shares	Mar. 31, 2024 shares ₨ / shares
Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Options reserved under the plan | shares	[1]	59,797,979	59,797,979			59,797,979
Range of Exercise Prices | $ / shares	[1]	$ 0.03	$ 0.03
Outstanding at the end of the year | $ / shares	[1]	$ 0.03
Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Options reserved under the plan | shares	[1]	59,797,979	59,797,979			59,797,979
Range of Exercise Prices	[1]					₨ 2
Outstanding at the end of the year	[1]		$ 2
Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Options reserved under the plan | shares	[1]	49,831,651	49,831,651			49,831,651
Range of Exercise Prices	[1]					₨ 2
Outstanding at the end of the year	[1]		$ 2
Employee Restricted Stock Unit Option Plans [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Numbers, Outstanding at the beginning of the year | shares		11,800	11,800	24,600	78,199
Numbers, Exercised | shares		(4,800)	(4,800)	(12,800)	(46,133)
Numbers, Outstanding at the end of the year | shares		7,000	7,000	11,800	24,600
Numbers, Exercisable at the end of the year | shares		7,000	7,000	7,600	2,800	7,000
Employee Restricted Stock Unit Option Plans [Member] | Exercise Price Rs. 2 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Outstanding at the beginning of the year			$ 2
Range of Exercise Prices						₨ 2
Granted	[2]		2
Adjustment of Performance based stock options on completion of performance measurement period			2
Forfeited and expired						₨ 2
Outstanding at the end of the year			2	₨ 2
Exercisable at the end of the year			$ 2
Numbers, Outstanding at the beginning of the year		8,452,491	8,452,491	12,242,672	15,831,948
Numbers, Granted	[2]	5,237,166	5,237,166	2,756,820	2,500,481
Adjustment of Performance based stock options on completion of performance measurement period | shares		(655,831)	(655,831)	(343,451)	608,435
Numbers, Exercised		(4,151,654)	(4,151,654)	(4,910,689)	(4,712,311)
Numbers, Forfeited and expired		(1,146,503)	(1,146,503)	(1,292,861)	(1,985,881)
Numbers, Outstanding at the end of the year		7,735,669	7,735,669	8,452,491	12,242,672
Numbers, Exercisable at the end of the year		1,905,001	1,905,001	2,806,799	2,478,568	1,905,001
Employee Restricted Stock Unit Option Plans [Member] | Exercise Price Range 0.03 [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Outstanding at the beginning of the year | $ / shares		$ 0.03
Range of Exercise Prices | $ / shares		0.03	$ 0.03	₨ 0.03
Granted | $ / shares	[2]	0.03
Adjustment of Performance based stock options on completion of performance measurement period | $ / shares		0.03
Exercised | (per share)		0.03	$ 2
Forfeited and expired | $ / shares		0.03	$ 0.03
Outstanding at the end of the year | $ / shares		0.03
Exercisable at the end of the year | $ / shares		$ 0.03
Numbers, Outstanding at the beginning of the year		16,457,558	16,457,558	17,511,902	10,822,476
Numbers, Granted	[2]	14,546,143	14,546,143	8,440,980	10,470,026
Adjustment of Performance based stock options on completion of performance measurement period | shares		(1,807,750)	(1,807,750)	(943,333)	570,076
Numbers, Exercised		(6,674,868)	(6,674,868)	(5,730,830)	(2,930,735)
Numbers, Forfeited and expired		(3,669,857)	(3,669,857)	(2,821,161)	(1,419,941)
Numbers, Outstanding at the end of the year		18,851,226	18,851,226	16,457,558	17,511,902
Numbers, Exercisable at the end of the year		2,038,346	2,038,346	1,329,682	1,072,118	2,038,346
[1] The maximum contractual term for these RSUs option plans is perpetual until the options are available for grant under the plan. (1) Includes 1,135,949 , Nil and 1,892,498 Performance based stock options (RSUs) during the year ended March 31, 2022, 2023 and 2024, respectively. 2,941,546 , Nil and 5,659,164 Performance based stock options (ADS) during the year ended March 31, 2022, 2023 and 2024, respectively. Performance based stock options (RSUs) were issued under Wipro Employee Restricted Stock Unit plan 2007 (WSRUP 2007 plan) and Performance based stock options (ADS) were issued under Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan). Performance based stock options will vest based on the performance parameters of the Company.

Employee Stock Incentive Plan_4

Employee Stock Incentive Plans - Summary of Activities in Cash Settled Restricted Stock Unit Option Plans (Detail) - Employee restricted stock unit option plans [member] - shares	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Numbers, Outstanding at the beginning of the year	11,800	24,600	78,199
Numbers, Exercised	(4,800)	(12,800)	(46,133)
Forfeited and lapsed	0	0	(7,466)
Numbers, Outstanding at the end of the year	7,000	11,800	24,600
Exercisable at the end of the year	7,000	7,600	2,800

Employee Stock Incentive Plan_5

Employee Stock Incentive Plans - Schedule of general terms of grants under restricted stock unit option plans (Detail) - Employee restricted stock unit option plans [member]	12 Months Ended
	Mar. 31, 2024 shares ₨ / shares	Mar. 31, 2023 shares ₨ / shares	Mar. 31, 2022 shares ₨ / shares	Mar. 31, 2024 shares $ / shares	Mar. 31, 2023 shares $ / shares	Mar. 31, 2022 shares $ / shares	Mar. 31, 2021 shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of outstanding share options | shares	7,000	11,800	24,600	7,000	11,800	24,600	78,199
Exercise Price Rs. 2 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of outstanding share options	7,735,669	8,452,491	12,242,672	7,735,669	8,452,491	12,242,672
Weighted average remaining life (Months)	18 months	14 months	13 months
Weighted average exercise price | ₨ / shares	₨ 2	₨ 2	₨ 2
Exercise Price US $ 0.03 [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of outstanding share options	18,851,226	16,457,558	17,511,902	18,851,226	16,457,558	17,511,902
Weighted average remaining life (Months)	20 months	21 months	20 months
Weighted average exercise price | $ / shares				$ 0.03	$ 0.03	$ 0.03

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Costs (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [abstract]
Salaries and bonus		₨ 524,484	₨ 516,063	₨ 429,837
Employee benefits plans		19,227	17,623	16,074
Share based compensation	[1]	5,590	3,958	4,164
Total employee cost		₨ 549,301	₨ 537,644	₨ 450,075
[1] Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs.

Employee Benefits - Summary o_2

Employee Benefits - Summary of Employee Benefit Costs (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	₨ 549,301	₨ 537,644	₨ 450,075
Cost of revenues [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	459,466	456,759	382,446
Selling and marketing expenses [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	51,224	46,840	41,339
General and administrative expenses [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	₨ 38,611	₨ 34,045	₨ 26,290

Employee Benefits - Summary o_3

Employee Benefits - Summary of Defined Benefit Plan Actuarial (Gains)/ Losses Recognized in Other Comprehensive Income (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [abstract]
Return on plan assets excluding interest income-loss/(Gain)	₨ (675)	₨ 626	₨ (30)
Actuarial loss/(gain) arising from financial assumptions	373	(2,106)	(625)
Actuarial loss/(gain) arising from demographic assumptions	98	342	(667)
Actuarial loss/ (gain) arising from experience adjustments	82	741	920
Changes in Asset Ceiling	(71)	463	0
(Gain)/loss on re-measurement of defined benefit plans, net	(193)	66	(402)
Deferred tax (asset)/liability thereon	111	(16)	3
(Gain)/loss on re-measurement of defined benefit plans, net of deferred taxes	₨ (82)	₨ 50	₨ (399)

Employee Benefits - Summary o_4

Employee Benefits - Summary of Change in Plan Assets (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of net defined benefit liability (asset) [abstract]
Current service cost	₨ 2,993	₨ 2,682	₨ 2,674
Net interest expense on net defined benefit liability/(asset)	45	45	64
Net charge to statement of income	3,038	2,727	2,738
Actual return on plan assets	₨ 1,828	₨ 184	₨ 715

Employee Benefits - Summary o_5

Employee Benefits - Summary of Change in Present Value of Defined Obligation (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of net defined benefit liability (asset) [line items]
Value at the beginning of the year	₨ 18,005	₨ 17,701
Current service cost	2,993	2,682	₨ 2,674
Interest expense on obligation	45	45	64
Remeasurement loss/(gains)
Actuarial loss/(gain) arising from financial assumptions	373	(2,106)	(625)
Value at the end of the year	20,022	18,005	17,701
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Value at the beginning of the year	18,613	18,893
Addition through Business combination	13	94
Current service cost	2,993	2,682
Interest expense on obligation	1,178	855
Benefits paid	(1,927)	(3,291)
Remeasurement loss/(gains)
Actuarial loss/(gain) arising from financial assumptions		(2,106)
Actuarial loss/(gain) arising from financial assumptions	373
Actuarial loss/(gain) arising from demographic assumptions	98	342
Actuarial loss/(gain) arising from experience adjustments	82	741
Translation adjustment	93	403
Value at the end of the year	₨ 21,516	₨ 18,613	₨ 18,893

Employee Benefits - Summary o_6

Employee Benefits - Summary of Defined Benefit Plans (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation	₨ 20,022	₨ 18,005	₨ 17,701
Fair value of plan assets	20,022	18,005
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
Return on plan assets excluding interest income—(loss)/gain	1,828	184	715
Value at the end of the year	20,022	18,005	17,701
Present value of unfunded obligation	(1,494)	(608)
Effect of asset ceiling	(442)	(490)
Recognized liability	(1,936)	(1,098)
Effect of asset ceiling at the beginning of the year		490	0
Interest expense on effect of asset ceiling	20	0
Changes in the effect of limiting the surplus to the asset ceiling	(71)	463
Translation adjustment	3	27
Effect of asset ceiling at the end of the year	442	490
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Expected return on plan assets	1,153	810
Employer contributions	140	306
Benefits paid	(20)	(513)
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
Return on plan assets excluding interest income—(loss)/gain	675	(626)
Translation adjustment	69	327
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation	21,516	18,613	18,893
Benefits paid	(1,927)	(3,291)
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]
Translation adjustment	93	403
Value at the end of the year	₨ 21,516	₨ 18,613	₨ 18,893

Employee Benefits - Summary o_7

Employee Benefits - Summary of Principal Assumptions Used for Purpose of Actuarial Valuation of Defined Benefit Plans (Detail)	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of actuarial assumptions [line items]
Discount rate	6.11%	6.31%
Expected return on plan assets	6.11%	6.31%
Expected rate of salary increase	6.29%	6.30%
Duration of defined benefit obligations	7 years 5 months 1 day	7 years 6 months 10 days
Provident fund [member]
Disclosure of actuarial assumptions [line items]
Discount rate	7.20%	7.35%
Average remaining tenure of investment portfolio	6 years 7 months 9 days	6 years 5 months 4 days
Guaranteed rate of return	8.25%	8.15%

Employee Benefits - Summary o_8

Employee Benefits - Summary of Expected Future Contribution and Estimated Future Benefit Payments (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [abstract]
Expected contribution to the fund during the next twelve months	₨ 2,476	₨ 1,857
Estimated benefit payments from the fund for next twelve months	3,079	2,583
Estimated benefit payments from the fund for year two	2,578	2,126
Estimated benefit payments from the fund for year three	2,621	2,061
Estimated benefit payments from the fund for year four	2,380	2,068
Expected benefit payments from the fund for year five	2,225	1,851
Thereafter	17,176	15,479
Total	₨ 30,059	₨ 26,168

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of defined benefit plans [line items]
Total expense of Employee benefits plans	₨ 19,227	₨ 17,623	₨ 16,074
Provident Fund Obligation [member]
Disclosure of defined benefit plans [line items]
Total expense of provident fund	6,265	5,941	3,578
Defined contribution plans [Member]
Disclosure of defined benefit plans [line items]
Total expense of Employee benefits plans	9,969	9,000	9,822
Cash Settled RSU [Member]
Disclosure of defined benefit plans [line items]
Cash settled	₨ 6	(11)	₨ 54
Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Percentage of reasonably possible increase in actuarial assumption	1%
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible increase in actuarial assumption	₨ (1,436)	(1,288)
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible decrease in actuarial assumption	₨ 1,649	1,469
Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of reasonably possible increase in actuarial assumption	1%
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible increase in actuarial assumption	₨ 1,118	986
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible decrease in actuarial assumption	₨ (1,051)	₨ (934)

Employee Benefits - Summary o_9

Employee Benefits - Summary of Fund and Plan Assets of Provident Fund (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of defined benefit plans [line items]
Fair value of plan assets	₨ 20,022	₨ 18,005
Provident fund [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	106,781	90,938
Present value of defined benefit obligation	(106,781)	(90,938)
Net shortfall	₨ 0	₨ 0

Related Party Relationships and

Related Party Relationships and Transactions - Summary of Subsidiaries, Associate and Joint Venture (Detail)	12 Months Ended
	Mar. 31, 2024
Wipro, LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro, LLC
Country of Incorporation	USA
Aggne Global I T Services Private Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Aggne Global IT Services Private Limited
Country of Incorporation	India
Wipro Gallagher Solutions, LLC. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Gallagher Solutions, LLC
Country of Incorporation	USA
Wipro Insurance Solutions LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Insurance Solutions, LLC
Country of Incorporation	USA
Wipro IT Services, LLC. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services, LLC
Country of Incorporation	USA
Health Plan Services, Inc. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	HealthPlan Services, Inc
Country of Incorporation	USA
Wipro Appirio, Inc. [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio, Inc.
Country of Incorporation	USA
Designit North America Inc [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit North America, Inc.
Country of Incorporation	USA
Infocrossing, LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Infocrossing, LLC
Country of Incorporation	USA
International TechneGroup Incorporated [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	International TechneGroup Incorporated
Country of Incorporation	USA
Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.)
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro NextGen Enterprise Inc. (formerly known as LeanSwift Solutions, Inc.)
Country of Incorporation	USA
Wipro Designit Services, Inc [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Designit Services, Inc.
Country of Incorporation	USA
Wipro Telecom Consulting L L C formerly known as Convergence Acceleration Solutions L L C [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Telecom Consulting LLC (formerly known as Convergence Acceleration Solutions, LLC)
Country of Incorporation	USA
Wipro VLSI Design Services LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro VLSI Design Services, LLC
Country of Incorporation	USA
Aggne Global Inc [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Aggne Global Inc.
Country of Incorporation	USA
Cardinal US Holdings, Inc. [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Cardinal US Holdings, Inc.
Country of Incorporation	USA
Rizing Intermediate Holdings, Inc. [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Intermediate Holdings, Inc.
Country of Incorporation	USA
Edgile, LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Edgile, LLC
Country of Incorporation	USA
Wipro Overseas IT Services Private Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Overseas IT Services Private Limited
Country of Incorporation	India
Wipro Japan KK [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Japan KK
Country of Incorporation	Japan
Wipro Shanghai Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Shanghai Limited
Country of Incorporation	China
Wipro Trademarks Holding Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Trademarks Holding Limited
Country of Incorporation	India
Wipro Travel Services Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Travel Services Limited
Country of Incorporation	India
Wipro Holdings UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Holdings (UK) Limited
Country of Incorporation	U.K
Wipro VLSI Design Services India Private Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro VLSI Design Services India Private Limited
Country of Incorporation	India
Designit AS [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit A/S
Country of Incorporation	Denmark
Designit Denmark A/S [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Denmark A/S
Country of Incorporation	Denmark
Designit Germany GmbH [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Germany GmbH
Country of Incorporation	Germany
Designit Oslo A/S [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Oslo A/S
Country of Incorporation	Norway
Designit Sweden AB [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Sweden AB
Country of Incorporation	Sweden
Designit T.L.V Ltd. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit T.L.V Ltd.
Country of Incorporation	Israel
Designit Spain Digital, S.L.U [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Spain Digital, S.L.U
Country of Incorporation	Spain
Wipro UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro UK Limited
Country of Incorporation	U.K.
Wipro IT Services S.R.L. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services S.R.L.
Country of Incorporation	Romania
Wipro Gulf LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Gulf LLC
Country of Incorporation	Sultanate of Oman
Wipro Bahrain Limited Co. W.L.L [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Bahrain Limited Co. W.L.L
Country of Incorporation	Bahrain
Wipro Czech Republic I T Services s.r.o. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Czech Republic IT Services s.r.o.
Country of Incorporation	Czech Republic
Wipro 4C NV [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro 4C NV
Country of Incorporation	Belgium
Wipro 4C Nederland B.V [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro 4C Nederland B.V
Country of Incorporation	Netherlands
Wipro c r m Services ApS formerly known as Wipro 4C Danmark ApS [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro CRM Services ApS (formerly known as Wipro 4C Danmark ApS)
Country of Incorporation	Denmark
Wipro C R M Services UK Limited formerly known as Wipro Weare4C UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro CRM Services UK Limited (formerly known as Wipro Weare4C UK Limited)
Country of Incorporation	U.K
Wipro 4C Consulting France SAS [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro 4C Consulting France SAS
Country of Incorporation	France
Wipro IT Services UK Societas [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services UK Societas
Country of Incorporation	U.K.
Wipro Doha LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Doha LLC
Country of Incorporation	Qatar
Wipro Technologies SA DE CV [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies SA DE CV
Country of Incorporation	Mexico
Wipro Holdings Hungary Korlatolt Felelossegu Tarsasag [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Holdings Hungary Korlátolt Felelősségű Társaság
Country of Incorporation	Hungary
Wipro Holdings Investment Korlátolt Felelősségű Társaság [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Holdings Investment Korlátolt Felelősségű Társaság
Country of Incorporation	Hungary
Women's Business Park Technologies Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Women's Business Park Technologies Limited
Country of Incorporation	Saudi Arabia
Wipro IT Services Poland SP Z.O.O [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services Poland SP Z.O.O
Country of Incorporation	Poland
Wipro Regional Headquarter [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Regional Headquarter
Country of Incorporation	Saudi Arabia
Wipro Technologies Australia Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Australia Pty Ltd
Country of Incorporation	Australia
Wipro Technologies South Africa (Proprietary) Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies South Africa (Proprietary) Limited
Country of Incorporation	South Africa
Wipro Technologies Nigeria Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Nigeria Limited
Country of Incorporation	Nigeria
Wipro IT Services Ukraine LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Service Ukraine, LLC
Country of Incorporation	Ukraine
Wipro Information Technology Netherlands BV. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Information Technology Netherlands BV.
Country of Incorporation	Netherlands
Wipro Portugal S.A. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Portugal S.A.
Country of Incorporation	Portugal
Wipro Technologies Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Limited
Country of Incorporation	Russia
Wipro Technology Chile SPA [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technology Chile SPA
Country of Incorporation	Chile
Wipro Ampion Holdings Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Ampion Holdings Pty Ltd
Country of Incorporation	Australia
Wipro Revolution IT Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Revolution IT Pty Ltd
Country of Incorporation	Australia
Wipro Solutions Canada Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Solutions Canada Limited
Country of Incorporation	Canada
Wipro Information Technology Kazakhstan LLP [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Information Technology Kazakhstan LLP
Country of Incorporation	Kazakhstan
Wipro Technologies W.T. Sociedad Anonima [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies W.T. Sociedad Anonima
Country of Incorporation	Costa Rica
Wipro Outsourcing Services (Ireland) Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Outsourcing Services (Ireland) Limited
Country of Incorporation	Ireland
Wipro Technologies Peru SAC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Peru SAC
Country of Incorporation	Peru
Wipro do Brasil Technologia Ltda [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro do Brasil Technologia Ltda
Country of Incorporation	Brazil
Wipro Technologies SA [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies SA
Country of Incorporation	Argentina
Wipro Technologies S.R.L [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies SRL
Country of Incorporation	Romania
PT WT Indonesia [member]
Disclosure of subsidiaries [line items]
Subsidiaries	PT. WT Indonesia
Country of Incorporation	Indonesia
Wipro (Thailand) Co. Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro (Thailand) Co. Limited
Country of Incorporation	Thailand
Rainbow Software LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rainbow Software LLC
Country of Incorporation	Iraq
Wipro Arabia Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Arabia Limited
Country of Incorporation	Saudi Arabia
Attune Consulting India Private Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Attune Consulting India Private Limited
Country of Incorporation	India
Wipro Networks Pte Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Networks Pte Limited
Country of Incorporation	Singapore
Wipro (Dalian) Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro (Dalian) Limited
Country of Incorporation	China
Wipro Technologies SDN BHD [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies SDN BHD
Country of Incorporation	Malaysia
Wipro Chengdu Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Chengdu Limited
Country of Incorporation	China
Wipro Philippines, Inc. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Philippines, Inc.
Country of Incorporation	Philippines
Wipro IT Services Bangladesh Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services Bangladesh Limited
Country of Incorporation	Bangladesh
Wipro HR Services India Private Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro HR Services India Private Limited
Country of Incorporation	India
Capco Technologies Private Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Technologies Private Limited
Country of Incorporation	India
Wipro Technology Product Services Private Limited (formerly known as Encore Theme Technologies Private Limited)
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technology Product Services Private Limited (formerly known as Encore Theme Technologies Private Limited)
Country of Incorporation	India
Wipro Financial Outsourcing Services Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Financial Outsourcing Services Limited
Country of Incorporation	U.K
Wipro Technologies Gmbh [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies GmbH
Country of Incorporation	Germany
Wipro IT Services Austria GmbH [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services Austria GmbH
Country of Incorporation	Austria
Wipro Do Brasil Sistemas De Informatica Ltda [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Do Brasil Sistemas De Informatica Ltda
Country of Incorporation	Brazil
Wipro do Brasil Servicos Ltda [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro do Brasil Servicos Ltda
Country of Incorporation	Brazil
HealthPlan Services Insurance Agency, LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	HealthPlan Services Insurance Agency, LLC
Country of Incorporation	USA
International TechneGroup Ltd. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	International TechneGroup Ltd.
Country of Incorporation	U.K.
ITI Proficiency Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	ITI Proficiency Ltd
Country of Incorporation	Israel
MechWorks S.R.L. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	MechWorks S.R.L.
Country of Incorporation	Italy
Wipro Designit Services Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Designit Services Limited
Country of Incorporation	Ireland
Topcoder, LLC. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Topcoder, LLC.
Country of Incorporation	USA
CloudSocius DMCC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	CloudSocius DMCC
Country of Incorporation	United Arab Emirates
Wipro Appirio (Ireland) Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio (Ireland) Limited
Country of Incorporation	Ireland
Wipro Appirio UK Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio UK Limited
Country of Incorporation	U.K.
Grove Holdings 2 S.a.r.l [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Grove Holdings 2 S.á.r.l
Country of Incorporation	Luxembourg
Capco Solution Services GmbH [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Solution Services GmbH
Country of Incorporation	Germany
The Capital Markets Company Italy Srl [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company Italy Srl
Country of Incorporation	Italy
The Capital Markets Company BV [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company BV
Country of Incorporation	Belgium
Capco Brasil Servicos E Consultoria Em Informatica Ltda [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Brasil Serviços E Consultoria Ltda (formerly known as Capco Brasil Serviços E Consultoria Em Informática Ltda)
Country of Incorporation	Brazil
The Capital Markets Company LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company LLC
Country of Incorporation	USA
The Capital Markets Company S.á.r.l [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company S.á.r.l
Country of Incorporation	Switzerland
Andrion AG [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Andrion AG
Country of Incorporation	Switzerland
The Capital Markets Company BV [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company BV
Country of Incorporation	Netherlands
Capco Belgium BV [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Belgium BV
Country of Incorporation	Belgium
The Capital Markets Company (UK) Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company (UK) Ltd
Country of Incorporation	U.K.
Capco (UK) 1, Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco (UK) 1, Limited
Country of Incorporation	U.K.
The Capital Markets Company Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company Limited
Country of Incorporation	Canada
LeanSwift AB [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	LeanSwift AB
Country of Incorporation	Sweden
Capco Consulting Services LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Consulting Services LLC
Country of Incorporation	USA
Capco RISC Consulting LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco RISC Consulting LLC
Country of Incorporation	USA
ATOM Solutions LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	ATOM Solutions LLC
Country of Incorporation	USA
Crowdsprint Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Crowdsprint Pty Ltd
Country of Incorporation	Australia
Wipro Shelde Australia Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Shelde Australia Pty Ltd
Country of Incorporation	Australia
Attune Netherlands B.V [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Attune Netherlands B.V.
Country of Incorporation	Netherlands
Wipro Business Solutions Gmbh [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Business Solutions GmbH
Country of Incorporation	Germany
Attune Australia Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Attune Australia Pty Ltd
Country of Incorporation	Australia
Rizing Consullting USA Inc [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Consulting USA, Inc
Country of Incorporation	USA
Rizing Germany GmbH [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Germany GmbH
Country of Incorporation	Germany
Attune Italia S R L [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Attune Italia S.R.L
Country of Incorporation	Italy
Rizing Management LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Management LLC
Country of Incorporation	USA
Attune UK Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Attune UK Ltd.
Country of Incorporation	U.K.
Rizing Lanka Private Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Lanka (Private) Ltd
Country of Incorporation	Sri Lanka
Rizing Solutions Canada Inc [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Solutions Canada Inc.
Country of Incorporation	Canada
Rizing LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing LLC
Country of Incorporation	USA
Capco Consulting Services (Guangzhou) Company Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Consulting Services (Guangzhou) Company Limited
Country of Incorporation	China
The Capital Markets Company s.r.o [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company s.r.o
Country of Incorporation	Slovakia
The Capital Markets Company S.A.S [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company S.A.S
Country of Incorporation	France
Capco Poland sp. z.o.o [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Poland sp. z.o.o
Country of Incorporation	Poland
CapAfric Consulting (Pty) Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	CapAfric Consulting (Pty) Ltd
Country of Incorporation	South Africa
Capco Consulting Singapore Pte. Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Consulting Singapore Pte. Ltd
Country of Incorporation	Singapore
The Capital Markets Company GmbH [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company GmbH
Country of Incorporation	Germany
Capco Austria GmbH [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Austria GmbH
Country of Incorporation	Austria
Capco Consultancy (Malaysia) Sdn. Bhd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Consultancy (Malaysia) Sdn. Bhd
Country of Incorporation	Malaysia
Capco Greece Single Member P.C [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Greece Single Member P.C
Country of Incorporation	Greece
Capco Consultancy (Thailand) Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Capco Consultancy (Thailand) Ltd
Country of Incorporation	Thailand
Wipro Technology Solutions S R L [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technology Solutions S.R.L
Country of Incorporation	Romania
Aasonn Philippines Inc [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Aasonn Philippines Inc.
Country of Incorporation	Philippines
Rizing BV [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing B.V.
Country of Incorporation	Netherlands
Rizing Consulting Ireland Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Consulting Ireland Limited
Country of Incorporation	Ireland
Rizing Consulting Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Consulting Pty Ltd.
Country of Incorporation	Australia
Rizing Geospatial LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Geospatial LLC
Country of Incorporation	USA
Rizing GmbH [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing GmbH
Country of Incorporation	Germany
Rizing Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Limited
Country of Incorporation	U.K.
Rizing Pte Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Pte Ltd.
Country of Incorporation	Singapore
Rizing New Zealand Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing New Zealand Ltd.
Country of Incorporation	New Zealand
Rizing Philippines Inc [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Philippines Inc.
Country of Incorporation	Philippines
Rizing SDN BHD [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing SDN BHD
Country of Incorporation	Malaysia
Rizing Solutions Pty Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rizing Solutions Pty Ltd
Country of Incorporation	Australia
Synchrony Global SDN BHD [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Synchrony Global SDN BHD
Country of Incorporation	Malaysia
The Capital Markets Company Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	The Capital Markets Company Limited
Country of Incorporation	Hong Kong

Related Party Relationships a_2

Related Party Relationships and Transactions - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2024
Disclosure of transactions between related parties [line items]
Holding percentage	100%
Drivestream Inc [member]
Disclosure of transactions between related parties [line items]
Ownership interest	43.70%
SDVerse LLC [member]
Disclosure of transactions between related parties [line items]
Ownership interest	27%
Wipro Arabia Co. Limited [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	66.67%
Women's Business Park Technologies Limited [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	55%
Aggne Global I T Services Private Limited [member]
Disclosure of transactions between related parties [line items]
Company acquired equity securities	60%
Aggne Global Inc [member]
Disclosure of transactions between related parties [line items]
Company acquired equity securities	60%

Related Party Relationships a_3

Related Party Relationships and Transactions - Summary of List of Controlled Trusts (Detail)	12 Months Ended
	Mar. 31, 2024
Wipro Equity Reward Trust [member]
Disclosure Of List of Controlled Trusts [Line Items]
Name of the entity	Wipro Equity Reward Trust
Country of incorporation	India
Wipro Foundation [member]
Disclosure Of List of Controlled Trusts [Line Items]
Name of the entity	Wipro Foundation
Country of incorporation	India

Related Party Relationships a_4

Related Party Relationships and Transactions - Summary of List of Other Related Parties (Detail)	12 Months Ended
	Mar. 31, 2024
Azim Premji Foundation [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Foundation
Nature of the related parties	Entity controlled by Promoters
Azim Premji Foundation for Development [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Foundation for Development
Nature of the related parties	Entity controlled by Promoters
Hasham Traders [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Hasham Traders
Nature of the related parties	Entity controlled by Promoters
Prazim Traders [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Prazim Traders
Nature of the related parties	Entity controlled by Promoters
Zash Traders [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Zash Traders
Nature of the related parties	Entity controlled by Promoters
Hasham Investment and Trading Co. Pvt. Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Hasham Investment and Trading Co. Pvt. Ltd
Nature of the related parties	Entity controlled by Promoters
Azim Premji Philanthropic Initiatives Pvt. Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Philanthropic Initiatives Pvt. Ltd
Nature of the related parties	Entity controlled by Promoters
Azim Premji Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Trust
Nature of the related parties	Entity controlled by Promoters
Azim Premji Trustee Company Pvt Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Trustee Company Pvt Ltd
Nature of the related parties	Entity controlled by Promoters
Azim Premji Safe Deposit Pvt Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Safe Deposit Pvt Ltd
Nature of the related parties	Entity controlled by Promoters
Hasham Premji Pvt Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Hasham Premji Pvt Ltd
Nature of the related parties	Entity controlled by Promoters
PI Opportunities Fund I [member]
Disclosure of transactions between related parties [line items]
Name of the related party	PI Opportunities Fund I
Nature of the related parties	Entity controlled by Promoters
PI Opportunities Fund II [member]
Disclosure of transactions between related parties [line items]
Name of the related party	PI Opportunities Fund II
Nature of the related parties	Entity controlled by Promoters
Apex Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Apex Trust
Nature of the related parties	Entity controlled by Promoters
Napean Trading and Investment Company (Singapore) Pte Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Napean Trading and Investment Company (Singapore) Pte Ltd
Nature of the related parties	Entity controlled by Promoters
Pioneer Private Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Pioneer Private Trust
Nature of the related parties	Entity controlled by Promoters
Pioneer Investment Fund [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Pioneer Investment Fund
Nature of the related parties	Entity controlled by Promoters
Azim Premji Trust Services Pvt Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Trust Services Pvt Ltd
Nature of the related parties	Entity controlled by Promoters
Pl International Holdings LLC [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Pl International Holdings LLC
Nature of the related parties	Entity controlled by Promoters
Tarish Investment & Trading Co. Pvt Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Tarish Investment & Trading Co. Pvt Ltd
Nature of the related parties	Entity controlled by Promoters
Azim Premji Custodial & Management Service Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Custodial & Management Service Private Limited
Nature of the related parties	Entity controlled by Promoters
Azim Premji Education Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim Premji Education Trust
Nature of the related parties	Entity controlled by Promoters
Prazim Trading & Investment Company Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Prazim Trading & Investment Company Private Limited
Nature of the related parties	Entity controlled by Promoters
Nina Investment & Estates Pvt. Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Nina Investment & Estates Pvt. Ltd.
Nature of the related parties	Entity controlled by Promoters
Varsha Investment & Estates Pvt. Ltd [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Varsha Investment & Estates Pvt. Ltd.
Nature of the related parties	Entity controlled by Promoters
Bharti Investment & Estates Pvt. Ltd.[member]
Disclosure of transactions between related parties [line items]
Name of the related party	Bharti Investment & Estates Pvt. Ltd.
Nature of the related parties	Entity controlled by Promoters
Napean Opportunities LLP [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Napean Opportunities LLP
Nature of the related parties	Entity controlled by Promoters
Best Value Chem Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Best Value Chem Private Limited
Nature of the related parties	Entity controlled by Promoters
PI Investment Advisory LLP [member]
Disclosure of transactions between related parties [line items]
Name of the related party	PI Investment Advisory LLP
Nature of the related parties	Entity controlled by Promoters
WEPL Family Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	WEPL Family Trust
Nature of the related parties	Entity controlled by Promoters
Hygienic Research Institute Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Hygienic Research Institute Private Limited
Nature of the related parties	Entity controlled by Promoters
S.B. Packagings Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	S.B. Packagings Private Limited
Nature of the related parties	Entity controlled by Promoters
Wipro Enterprises (P) Limited and its subsidiaries [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Enterprises (P) Limited and its subsidiaries
Nature of the related parties	Entity controlled by Promoters
Financial Software and Systems Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Financial Software and Systems Private Limited
Nature of the related parties	Entity with significant influence of Promoters
Wipro GE Healthcare Private Limited [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro GE Healthcare Private Limited
Nature of the related parties	Joint Venture between Wipro Enterprises (P) Limited and General Electric
Wipro Information Technology Limited Provident Fund Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Information Technology Limited Provident Fund Trust
Nature of the related parties	Post-employment benefit plans
Wipro Systems Provident Fund Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Systems Provident Fund Trust
Nature of the related parties	Post-employment benefit plans
Wipro Limited Management Employees Pension Fund [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Limited Management Employees Pension Fund
Nature of the related parties	Post-employment benefit plans
Wipro Limited BPO Division Employees Superannuation Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Limited BPO Division Employees Superannuation Trust
Nature of the related parties	Post-employment benefit plans
Wipro Infotech Limited Management Employees Pension Fund [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Infotech Limited Management Employees Pension Fund
Nature of the related parties	Post-employment benefit plans
Wipro Systems Limited Management Employees Pension Fund [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Systems Limited Management Employees Pension Fund
Nature of the related parties	Post-employment benefit plans
Wipro Infotech Limited Employees Gratuity Fund [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Infotech Limited Employees Gratuity Fund
Nature of the related parties	Post-employment benefit plans
Wipro Limited BPO Division Employees Gratuity Trust [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Wipro Limited BPO Division Employees Gratuity Trust
Nature of the related parties	Post-employment benefit plans
Rishad A. Premji [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Rishad A. Premji
Nature of the related parties	Chairman of the Board (designated as "Executive Chairman")
Thierry Delaporte [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Thierry Delaporte
Nature of the related parties	Chief Executive Officer and Managing Director	[1]
Srinivas Pallia [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Srinivas Pallia
Nature of the related parties	Chief Executive Officer and Managing Director	[2]
Azim H. Premji [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Azim H. Premji
Nature of the related parties	Non-Executive, Non-Independent Director (designated as "Founder Chairman")	[3]
Paivi Rekonen [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Päivi Rekonen
Nature of the related parties	Independent Director
Ireena Vittal [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Ireena Vittal
Nature of the related parties	Independent Director	[4]
N. S. Kannan [member]
Disclosure of transactions between related parties [line items]
Name of the related party	N. S. Kannan
Nature of the related parties	Independent Director	[5]
Dr. Patrick J. Ennis [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Dr. Patrick J. Ennis
Nature of the related parties	Independent Director
Patrick Dupuis [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Patrick Dupuis
Nature of the related parties	Independent Director
Deepak M. Satwalekar [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Deepak M. Satwalekar
Nature of the related parties	Independent Director
Tulsi Naidu [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Tulsi Naidu
Nature of the related parties	Independent Director
Jatin Pravinchandra Dalal [Member]
Disclosure of transactions between related parties [line items]
Name of the related party	Jatin Pravinchandra Dalal
Nature of the related parties	Chief Financial Officer	[6]
Aparna C. Iyer [member]
Disclosure of transactions between related parties [line items]
Name of the related party	Aparna C. Iyer
Nature of the related parties	Chief Financial Officer	[7]
[1] Mr. Thierry Delaporte resigned as the Chief Executive Officer and Managing Director of the Company with effect from April 6, 2024. At its meeting held on April 6, 2024, the Board of Directors approved the appointment of Mr. Srinivas Pallia as the Chief Executive Officer and Managing Director of the Company with effect from April 7, 2024 for a term of five years, subject to approval of the Company's shareholders and the Central Government, as may be applicable. Mr. Azim H. Premji is the ultimate controlling party. Ms. Ireena Vittal retired as Independent Director with effect from September 30, 2023. Mr. N. S. Kannan was appointed as Independent Director with effect from October 1, 2023 for a term of five years. Mr. Jatin Pravinchandra Dalal resigned as the Chief Financial Officer of the Company with effect from September 21, 2023. Ms. Aparna C. Iyer was appointed as Chief Financial Officer with effect from September 22, 2023.

Related Party Relationships a_5

Related Party Relationships and Transactions - Summary of Related Party Transactions (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024		Mar. 31, 2023	Mar. 31, 2022
Disclosure of transactions between related parties [line items]
Buyback of shares	[1]	₨ 144,783
Rent Paid	[2]
Entities controlled by directors [member]
Disclosure of transactions between related parties [line items]
Sales of goods and services		559		₨ 451	₨ 182
Purchase of services		0		0	0
Assets purchased		330		129	158
Dividend	[3]	3,577		22,555	3,760
Buyback of shares		81,093	[3]	0
Rental income		26		26	3
Rent Paid				1	2
Others		14		27	49
Remuneration and short-term benefits		0		0	0
Other benefits		0		0	0
Balance as at the year end
Receivables		478		313	198
Payables		0		0	0
Key management personnel [member]
Disclosure of transactions between related parties [line items]
Sales of goods and services		0		0	0
Purchase of services		0		0	0
Assets purchased		0		0	0
Dividend	[3]	232		1,458	244
Buyback of shares		5,028	[3]	0
Rental income		0		0
Rent Paid		7		7	8
Others		0		0	0
Remuneration and short-term benefits	[4],[5]	1,321	[6]	811	805
Other benefits	[4],[7]	585	[6]	301	376
Balance as at the year end
Receivables		0		0	0
Payables		638		167	293
Associate [member]
Disclosure of transactions between related parties [line items]
Sales of goods and services		0		0	0
Purchase of services		107		0	0
Assets purchased		0		0	0
Dividend		0		0	0
Buyback of shares		0		0	0
Rental income		0		0	0
Rent Paid		0		0	0
Others		0		0	0
Remuneration and short-term benefits		0		0	0
Other benefits		0		0	0
Balance as at the year end
Receivables		0		0	0
Payables		₨ 0		₨ 0	₨ 0
[1] Refer to Note 22 Value is less than 1 Includes close members of Key management personnel. Post-employment benefits and other long-term benefits including compensated absences is not disclosed, as this is determined for the Company as a whole based on actuarial valuation. Remuneration and short-term benefits includes sitting fees and commission paid to Non-Executive, Non-Independent Director, and Independent Directors. Remuneration, short-term benefits and other benefits for Mr. Thierry Delaporte includes cash compensation in amount of ₹ 415 , cost of accelerated vesting of ₹ 310 towards unvested stock options and ₹ 196 towards social security contributions. Other benefits include ₹ 368 , ₹ 292 , and ₹ 575 as of March 31, 2022, 2023 and 2024, respectively towards amortization of RSUs granted to Key management personnel which vest over a period of time. This also includes RSU’s that will vest based on performance parameters of the Company.

Related Party Relationships a_6

Related Party Relationships and Transactions - Summary of Related Party Transactions (Parenthetical) (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Disclosure of transactions between related parties [line items]
Share based compensation	[1]	₨ 5,590	₨ 3,958	₨ 4,164
Other benefits [member]
Disclosure of transactions between related parties [line items]
Share based compensation		575	₨ 292	₨ 368
Thierry Delaporte [member]
Disclosure of transactions between related parties [line items]
Cash compensation		415
Cost of accelerated vesting towards unvested stock options		310
Social security contributions		₨ 196
[1] Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs.

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2024	Mar. 31, 2023
Disclosure of contingent liabilities [line items]
Capital commitments	₨ 10,322	₨ 7,675
Financial guarantee amount	13,455	16,076
Tax contingent liability [member]
Disclosure of contingent liabilities [line items]
Contingent tax liability	95,520	91,465
Excise duty, Custom duty, sales tax and other matters [member]
Disclosure of contingent liabilities [line items]
Contingent tax liability	₨ 18,799	₨ 15,240

Segment Information - Summary o

Segment Information - Summary of Information on Reportable Segments (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of operating segments [line items]
Revenue	₨ 897,603	$ 10,770	₨ 904,876	₨ 790,934
Other operating income/(loss), net	0	0	0	2,186
Unallocated	(20,304)		(18,369)
Results from operating activities	136,099	1,633	139,606	140,286
Finance expense	(12,552)	(151)	(10,077)	(5,325)
Finance and other income	23,896	287	18,185	16,257
Share of net profit/(loss) of associate accounted for using the equity method	(233)	(3)	(57)	57
Profit before tax	147,210	1,766	147,657	151,275
Income tax expense	(36,089)	(433)	(33,992)	(28,946)
Profit for the year	111,121	$ 1,333	113,665	122,329
Depreciation, amortization and impairment	34,071		33,402	30,911
Information Technology Services [member]
Disclosure of operating segments [line items]
Revenue	893,816		903,301	789,119
Segment result	164,500		159,593	144,265
Unallocated	(20,304)		(18,369)	(6,200)
Results from operating activities	144,196		141,224	140,251
Information Technology Services [member] | Americas 1 [member]
Disclosure of operating segments [line items]
Revenue	268,230		261,270	217,874
Segment result	59,364		51,555	44,027
Information Technology Services [member] | Americas 2 [member]
Disclosure of operating segments [line items]
Revenue	269,482		278,374	239,404
Segment result	59,163		59,690	49,754
Information Technology Services [member] | Europe [member]
Disclosure of operating segments [line items]
Revenue	253,927		256,845	233,443
Segment result	33,354		37,667	37,872
Information Technology Services [member] | Asia Pacific Middle East Africa [member]
Disclosure of operating segments [line items]
Revenue	102,177		106,812	98,398
Segment result	12,619		10,681	12,612
Information Technology Products [member]
Disclosure of operating segments [line items]
Revenue	4,127		6,047	6,173
Segment result	(371)		(176)	115
Results from operating activities	(371)		(176)	115
Operating Segments [member]
Disclosure of operating segments [line items]
Revenue	897,943		909,348	795,289
Other operating income/(loss), net				2,186
Segment result	156,403		157,975	144,300
Unallocated				(6,200)
Operating Segments [member] | Information Technology Services [member]
Disclosure of operating segments [line items]
Other operating income/(loss), net	0		0	2,186
Material Reconciling Items [member]
Disclosure of operating segments [line items]
Revenue				(3)
Segment result	(7,726)		(1,442)	(80)
Results from operating activities	₨ (7,726)		₨ (1,442)	₨ (80)

Segment Information - Additiona

Segment Information - Additional Information (Detail) ₨ in Millions, $ in Millions			12 Months Ended
		Dec. 21, 2022 INR (₨)	Mar. 31, 2024 INR (₨) Client		Mar. 31, 2024 USD ($) Client	Mar. 31, 2023 INR (₨) Client		Mar. 31, 2022 INR (₨) Client
Disclosure of operating segments [line items]
No client individually accounted for more than 10% of revenues | Client			0		0	0		0
Other operating income/(loss)			₨ 0		$ 0	₨ 0		₨ 2,186
Restructuring cost			6,814			1,355		0
Employee benefit cost			549,301			537,644		450,075
Amortization and impairment of intangible assets			11,756			9,954		8,210
Adjustments for gain (loss) on disposals, property, plant and equipment			2,072	[1]	25	89	[1]	313	[1]
Stock compensation expense recognized	[2]		5,590			3,958		4,164
Revenues			897,603		$ 10,770	904,876		790,934
Upfront Cash Consideration		₨ 52
Profit (loss) on disposal of investments and changes in value of investments		₨ 6
CEO and managing director [member]
Disclosure of operating segments [line items]
Employee benefit cost			921
India [member]
Disclosure of operating segments [line items]
Revenues			23,484			25,115		25,939
Operating Segments [member]
Disclosure of operating segments [line items]
Other operating income/(loss)								2,186
Revenues			897,943			909,348		795,289
Information Technology Services [member]
Disclosure of operating segments [line items]
Revenues			893,816			903,301		789,119
Information Technology Services [member] | Americas 1 [member]
Disclosure of operating segments [line items]
Revenues			268,230			261,270		217,874
Information Technology Services [member] | Americas 2 [member]
Disclosure of operating segments [line items]
Revenues			269,482			278,374		239,404
Information Technology Services [member] | Europe [Member]
Disclosure of operating segments [line items]
Revenues			253,927			256,845		233,443
Information Technology Services [member] | Operating Segments [member]
Disclosure of operating segments [line items]
Other operating income/(loss)			0			0		2,186
Change in fair value of contingent consideration			(1,300)			(1,671)		(468)
Adjustments for gain (loss) on disposals, property, plant and equipment			(2,072)			(89)		(313)
Stock compensation expense recognized			₨ 5,590			₨ 3,958		₨ 4,164
[1] (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Miscellaneous expenses and is presented separately for the year ended March 31, 2024. Previous period figures have been reclassified accordingly. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ ( 2,357 ). Includes ₹ 54 , ₹ ( 11 ) and ₹ 6 for the years ended March 31, 2022, 2023 and 2024, respectively, towards cash settled ADS RSUs.

Segment Information - Disclosur

Segment Information - Disclosure of Contribution of Revenue More than 10% from Geographical Areas (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of operating segments [line items]
Revenue	₨ 897,603	$ 10,770	₨ 904,876	₨ 790,934
Operating Segments [member]
Disclosure of operating segments [line items]
Revenue	897,943		909,348	795,289
Operating Segments [member] | Revenue greater than 10% percent benchmark
Disclosure of operating segments [line items]
Revenue	621,353		619,713	528,458
Operating Segments [member] | United States of America [member]
Disclosure of operating segments [line items]
Revenue	512,740		506,690	427,021
Operating Segments [member] | United Kingdom [member]
Disclosure of operating segments [line items]
Revenue	₨ 108,613		₨ 113,023	₨ 101,437

Sale of Membership Interests in

Sale of Membership Interests in Subsidiary - Additional Information (Details) ₨ in Millions	Dec. 21, 2022 INR (₨)
Text Blocks Abstract
Upfront cash consideration	₨ 52
Loss on disposal recognized	₨ 6

Events after the reporting peri

Events after the reporting period - Additional Information (Details) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2024 INR (₨) shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 INR (₨)	Mar. 31, 2022 INR (₨)
Disclosure of non-adjusting events after reporting period [line items]
Number of shares approved for buyback	269,662,921	269,662,921
Payments on buyback of shares	₨ 145,173	$ 1,742	₨ 0	₨ 0