Wipro Limited (WIT) 20-F 9 Jun 21 2021 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Mar. 31, 2021shares
Cover [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Trading Symbol	WIT
Title of 12(b) Security	American Depositary Shares
Security Exchange Name	NYSE
Entity Registrant Name	WIPRO LTD
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	5,479,138,555
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	IN
Document Annual Report	true
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

Consolidated Statement of Finan

Consolidated Statement of Financial Position ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)		Mar. 31, 2020INR (₨)
ASSETS
Goodwill	₨ 139,127	$ 1,902		₨ 131,012
Intangible assets	13,085	179		16,362
Property, plant and equipment	85,192	1,165		81,120
Right-of-Use assets	16,420	225		16,748
Financial assets
Derivative assets	16		[1]
Investments	10,576	145		9,302
Trade receivables	4,358	60		6,049
Other financial assets	6,088	83		5,881
Non-Financial Assets
Investments accounted for using the equity method	1,464	20		1,383
Deferred tax assets	1,664	23		6,005
Non-current tax assets	14,323	196		11,414
Other non-current assets	15,935	217		11,935
Total non-current assets	308,248	4,215		297,211
Inventories	1,064	15		1,865
Financial assets
Derivative assets	4,064	56		3,025
Investments	175,707	2,402		189,635
Cash and cash equivalents	169,793	2,321		144,499
Trade receivables	94,298	1,289		104,474
Unbilled receivables	27,124	371		25,209
Other financial assets	7,245	99		8,614
Non-Financial Assets
Contract assets	16,507	226		17,143
Current tax assets	2,461	34		2,882
Other current assets	24,923	340		22,505
Total current assets	523,186	7,153		519,851
TOTAL ASSETS	831,434	11,368		817,062
Share capital	10,958	150		11,427
Share premium	714	10		1,275
Retained earnings	466,692	6,381		476,103
Share-based payment reserve	3,071	42		1,550
SEZ Re-investment reserve	41,154	563		43,804
Other components of equity	30,506	418		23,299
Equity attributable to the equity holders of the Company	553,095	7,564		557,458
Non-controlling interest	1,498	20		1,875
TOTAL EQUITY	554,593	7,584		559,333
Financial liabilities
Loans and borrowings	7,458	102		4,840
Derivative liabilities				138
Lease liabilities	13,513	185		12,638
Other financial liabilities	2,291	31		151
Non-Financial Liabilities
Deferred tax liabilities	4,633	63		2,825
Non-current tax liabilities	11,069	151		13,205
Other non-current liabilities	7,835	107		7,537
Provisions	2		[1]	2
Total non-current liabilities	46,801	639		41,336
Financial liabilities
Loans, borrowings and bank overdrafts	75,874	1,037		73,202
Derivative liabilities	1,070	15		7,231
Trade payables and accrued expenses	78,870	1,078		78,129
Lease liabilities	7,669	105		6,560
Other financial liabilities	1,470	20		899
Non-Financial liabilities
Contract liabilities	22,535	308		18,775
Current tax liabilities	17,324	237		11,731
Other current liabilities	24,552	336		19,254
Provisions	676	9		612
Total current liabilities	230,040	3,145		216,393
TOTAL LIABILITIES	276,841	3,784		257,729
TOTAL EQUITY AND LIABILITIES	₨ 831,434	$ 11,368		₨ 817,062
[1]	Value is less than 1

Consolidated Statement of Incom

Consolidated Statement of Income ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)₨ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020INR (₨)₨ / sharesshares	Mar. 31, 2019INR (₨)₨ / sharesshares
Profit or loss [abstract]
Revenues	₨ 619,430	$ 8,469	₨ 610,232	₨ 585,845
Cost of revenues	(423,205)	(5,786)	(436,085)	(413,033)
Gross profit	196,225	2,683	174,147	172,812
Selling and marketing expenses	(41,400)	(566)	(42,907)	(44,510)
General and administrative expenses	(34,686)	(474)	(29,823)	(35,951)
Foreign exchange gains/(losses), net	2,995	41	3,169	3,215
Other operating income/(loss), net	(81)	(1)	1,144	4,344
Results from operating activities	123,053	1,683	105,730	99,910
Finance expenses	(5,088)	(70)	(7,328)	(7,375)
Finance and other income	20,912	286	24,081	22,923
Share of net profit /(loss) of associates accounted for using the equity method	130	2	29	(43)
Profit before tax	139,007	1,901	122,512	115,415
Income tax expense	(30,345)	(415)	(24,799)	(25,242)
Profit for the year	108,662	1,486	97,713	90,173
Profit attributable to:
Equity holders of the Company	107,946	1,476	97,218	90,031
Non-controlling interest	716	10	495	142
Profit for the year	₨ 108,662	$ 1,486	₨ 97,713	₨ 90,173
Earnings per equity share: Attributable to equity holders of the Company
Basic | (per share)	₨ 19.11	$ 0.26	₨ 16.67	₨ 14.99
Diluted | (per share)	₨ 19.07	$ 0.26	₨ 16.62	₨ 14.95
Weighted average number of equity shares used in computing earnings per equity share
Basic	5,649,265,885	5,649,265,885	5,833,384,018	6,007,376,837
Diluted	5,661,657,822	5,661,657,822	5,847,823,239	6,022,304,367

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Statement of comprehensive income [abstract]
Profit for the year	₨ 108,662	$ 1,486	₨ 97,713	₨ 90,173
Items that will not be reclassified to profit or loss in subsequent periods
Remeasurements of the defined benefit plans, net	223	3	(1,050)	235
Net change in fair value of investment in equity instruments measured at fair value through OCI	1,216	17	724	(464)
Items that will not be reclassified to profit or loss in subsequent periods	1,439	20	(326)	(229)
Foreign currency translation differences
Translation difference relating to foreign operations	(656)	(9)	8,447	3,238
Net change in fair value of hedges of net investment in foreign operations				(287)
Reclassification of foreign currency translation differences to profit and loss on sale of hosted data center services, Workday business and Cornerstone OnDemand business				(4,210)
Other Items that may be reclassified to profit or loss in subsequent periods
Net change in time value of option contracts designated as cash flow hedges	52	1	(520)	463
Net change in intrinsic value of option contracts designated as cash flow hedges	958	13	(1,558)	811
Net change in fair value of forward contracts designated as cash flow hedges	3,035	41	(2,652)	1,255
Net change in fair value of investment in debt instruments measured at fair value through OCI	1,851	25	1,222	(18)
Items that may be reclassified to profit or loss in subsequent periods	5,240	71	4,939	1,252
Total other comprehensive income, net of taxes	6,679	91	4,613	1,023
Total comprehensive income for the year	115,341	1,577	102,326	91,196
Total comprehensive income attributable to:
Equity holders of the Company	114,678	1,568	101,673	90,945
Non-controlling interest	663	9	653	251
Total comprehensive income for the year	₨ 115,341	$ 1,577	₨ 102,326	₨ 91,196

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity ₨ in Millions, $ in Millions		INR (₨)		USD ($)	Adjustment On Adoption Of IFRS Sixteen [member]INR (₨)	Share capital, fully paid-up [member]INR (₨)shares		Share capital, fully paid-up [member]USD ($)shares	Share premium [member]INR (₨)		Share premium [member]USD ($)	Retained earnings [member]INR (₨)		Retained earnings [member]USD ($)	Retained earnings [member]Adjustment On Adoption Of IFRS Sixteen [member]INR (₨)	Share-based payment reserve [member]INR (₨)	Share-based payment reserve [member]USD ($)	SEZ Re- investment reserve [Member]INR (₨)	SEZ Re- investment reserve [Member]USD ($)	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 (₨)	[1]	Other reserves [member]USD ($)	[1]	Equity attributable to the equity holders of the Company [member]INR (₨)		Equity attributable to the equity holders of the Company [member]USD ($)	Equity attributable to the equity holders of the Company [member]Adjustment On Adoption Of IFRS Sixteen [member]INR (₨)	Non- controlling interest [member]INR (₨)	Non- controlling interest [member]USD ($)
Balance at the beginning of the year at Mar. 31, 2018		₨ 485,346				₨ 9,048			₨ 800			₨ 453,265				₨ 1,772				₨ 16,618		₨ (114)		₨ 1,547				₨ 482,936				₨ 2,410
Beginning balance, shares at Mar. 31, 2018 | shares	[2]					4,523,784,491		4,523,784,491
Statement [LineItems]
Adjustment on adoption of IFRS | Increase (decrease) due to application of IFRS 15 [member]	[3]	(2,279)										(2,279)																(2,279)
Adjusted balance		483,067				₨ 9,048			800			450,986				1,772				16,618		(114)		1,547				480,657				2,410
Adjusted balance, shares | shares	[2]					4,523,784,491		4,523,784,491
Comprehensive income for the year
Profit for the year		90,173										90,031																90,031				142
Other comprehensive income		1,023																		(1,368)		2,529		(247)				914				109
Total comprehensive income for the year		91,196										90,031								(1,368)		2,529		(247)				90,945				251
Transaction with owners of the Company, recognized directly in equity
Issue of equity shares on exercise of options		4				₨ 4			528							(528)												4
Issue of equity shares on exercise of options, shares | shares	[2]					1,681,717		1,681,717
Issue of shares by controlled trust on exercise of options												565				(565)
Transferred to special economic zone re-investment reserve												(28,565)						₨ 28,565
Cash dividend paid	[4]	(5,434)										(5,434)																(5,434)
Bonus issue of equity shares						₨ 3,016	[4]		(795)	[4]		(1,454)	[4]											(767)
Bonus issue of equity shares, shares | shares	[2],[4]					1,508,469,180		1,508,469,180
Infusion of capital		28																														28
Loss of control in subsidiary		(52)																														(52)
Compensation cost related to employee share-based payment		1,944										6				1,938												1,944
Total transactions with owners of the Company		(3,510)				₨ 3,020			(267)			(34,882)				845		28,565						(767)				(3,486)				(24)
Total transactions with owners of the Company, shares | shares	[2]					1,510,150,897		1,510,150,897
Balance at the end of the year at Mar. 31, 2019		570,753				₨ 12,068			533			506,135				2,617		28,565		15,250		2,415		533				568,116				2,637
Ending balance, shares at Mar. 31, 2019 | shares	[2]					6,033,935,388		6,033,935,388
Statement [LineItems]
Adjustment on adoption of IFRS	[3]				₨ (872)										₨ (872)																₨ (872)
Adjusted balance		569,881				₨ 12,068			533			505,263				2,617		28,565		15,250		2,415		533				567,244				2,637
Adjusted balance, shares | shares	[2]					6,033,935,388		6,033,935,388
Comprehensive income for the year
Profit for the year		97,713										97,218																97,218				495
Other comprehensive income		4,613																		8,289		(4,730)		896				4,455				158
Total comprehensive income for the year		102,326										97,218								8,289		(4,730)		896				101,673				653
Transaction with owners of the Company, recognized directly in equity
Issue of equity shares on exercise of options		5				₨ 5			742							(742)												5
Issue of equity shares on exercise of options, shares | shares	[2]					2,498,925		2,498,925
Buyback of equity shares		(105,000)	[4]			₨ (646)	[4]					(105,000)	[4]											646				(105,000)	[4]
Buyback of equity shares, shares | shares	[2],[4]					(323,076,923)		(323,076,923)
Transaction cost related to buyback of equity shares		(311)										(311)																(311)
Issue of shares by controlled trust on exercise of options												1,026				(1,026)
Transferred to special economic zone re-investment reserve												(15,239)						15,239
Effect of modification of ADS RSUs from equity settled to cash settled	[5]	(561)														(561)												(561)
Cash dividend paid	[4]	(6,863)										(6,863)																(6,863)
Cash dividend paid to Non-controlling interest holders		(1,415)																														(1,415)
Compensation cost related to employee share-based payment		1,271										9				1,262												1,271
Total transactions with owners of the Company		(112,874)				₨ (641)			742			(126,378)				(1,067)		15,239						646				(111,459)				(1,415)
Total transactions with owners of the Company, shares | shares	[2]					(320,577,998)		(320,577,998)
Balance at the end of the year at Mar. 31, 2020		559,333				₨ 11,427			1,275			476,103				1,550		43,804		23,539		(2,315)		2,075				557,458				1,875
Ending balance, shares at Mar. 31, 2020 | shares	[2]					5,713,357,390		5,713,357,390
Comprehensive income for the year
Profit for the year		108,662		$ 1,486								107,946																107,946				716
Other comprehensive income		6,679		91																(603)		4,045		3,290				6,732				(53)
Total comprehensive income for the year		115,341		1,577								107,946								(603)		4,045		3,290				114,678				663
Transaction with owners of the Company, recognized directly in equity
Issue of equity shares on exercise of options		6				₨ 6			866							(866)												6
Issue of equity shares on exercise of options, shares | shares	[2]					3,281,165		3,281,165
Buyback of equity shares		(116,445)	[4]			₨ (475)	[4]		(1,427)	[4]		(115,018)	[4]											475				(116,445)	[4]
Buyback of equity shares, shares | shares	[2],[4]					(237,500,000)		(237,500,000)
Transaction cost related to buyback of equity shares		(199)										(199)																(199)
Issue of shares by controlled trust on exercise of options	[2]											662				(662)
Transferred from special economic zone re-investment reserve												2,650						(2,650)
Effect of modification of ADS RSUs from cash settled to equity settled	[5]	739														739												739
Cash dividend paid		(6,419)										(5,459)						0										(5,459)				(960)
Others		(80)																														(80)
Compensation cost related to employee share-based payment		2,317										7				2,310												2,317
Total transactions with owners of the Company		(120,081)				₨ (469)			(561)			(117,357)				1,521		(2,650)		0		0		475				(119,041)				(1,040)
Total transactions with owners of the Company, shares | shares	[2]					(234,218,835)		(234,218,835)
Balance at the end of the year at Mar. 31, 2021		₨ 554,593		$ 7,584		₨ 10,958		$ 150	₨ 714		$ 10	₨ 466,692		$ 6,381		₨ 3,071	$ 42	₨ 41,154	$ 563	₨ 22,936	$ 314	₨ 1,730	$ 24	₨ 5,840		$ 80		₨ 553,095		$ 7,564		₨ 1,498	$ 20
Ending balance, shares at Mar. 31, 2021 | shares	[2]					5,479,138,555		5,479,138,555
[1]	Refer to Note 20
[2]	Includes 27,353,853, 22,746,081 and 19,401,215 treasury shares held as at March 31, 2019, 2020 and 2021, respectively by a controlled trust.2,599,183, 4,607,772 and 3,344,866 shares have been transferred by the controlled trust to eligible employees on exercise of options during the year ended March 31, 2019, 2020 and 2021, respectively.
[3]	Refer to Note 3
[4]	Refer to Note 22
[5]	Refer to Note 30

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) - shares	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Statement [LineItems]
Shares transferred for exercise option	3,344,866	4,607,772	2,599,183
Treasury shares [member]
Statement [LineItems]
Treasury shares held	19,401,215	22,746,081	27,353,853

Consolidated Statement of Cash

Consolidated Statement of Cash Flows ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)		Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Cash flows from operating activities:
Profit for the year	₨ 108,662	$ 1,486		₨ 97,713	₨ 90,173
Adjustments to reconcile profit for the year to net cash generated from operating activities:
Gain on sale of property, plant and equipment, net	(516)	(7)		(11)	(309)
Depreciation, amortization and impairment expense	27,656	378		20,862	19,474
Unrealized exchange (gain)/ loss, net and exchange (gain)/ loss on borrowings	(2,251)	(31)		6,376	(546)
Share-based compensation expense	2,310	32		1,262	1,938
Share of net (profit) /loss of associates accounted for using the equity method	(130)	(2)		(29)	43
Income tax expense	30,345	415		24,799	25,242
Finance and other income, net of finance expense	(16,614)	(227)		(18,945)	(17,371)
(Gain)/loss from sale of business and loss of control in subsidiary, net	81	1		(1,144)	(4,344)
Changes in operating assets and liabilities; net of effects from acquisitions
Trade receivables	12,848	176		(3,327)	1,392
Unbilled receivables and Contract assets	(1,062)	(15)		(3,561)	4,580
Inventories	803	11		2,085	(566)
Other assets	931	13		(80)	(6,909)
Trade payables, accrued expenses, other liabilities and provisions	5,698	78		(12,401)	20,844
Contract liabilities	3,704	51		(6,572)	7,824
Cash generated from operating activities before taxes	172,465	2,359		107,027	141,465
Income taxes paid, net	(24,915)	(341)		(6,384)	(25,149)
Net cash generated from operating activities	147,550	2,018		100,643	116,316
Cash flows from investing activities:
Purchase of property, plant and equipment	(19,577)	(268)		(23,497)	(22,781)
Proceeds from sale of property, plant and equipment	753	10		1,270	1,940
Purchase of investments	(1,172,251)	(16,027)		(1,178,247)	(930,614)
Proceeds from sale of investments	1,189,059	16,257		1,212,826	954,954
Proceeds from sale of hosted data center services business and loss of control in subsidiary, net of related expenses and cash					26,103
Payment for business acquisitions including deposits and escrow, net of cash acquired	(9,873)	(135)		(10,003)
Proceeds from sale of business				7,459
Interest received	19,624	268		23,837	20,163
Dividend received	4		[1]	367	361
Net cash generated from investing activities	7,739	105		34,012	50,126
Cash flows from financing activities:
Proceeds from issuance of equity shares/shares pending allotment	6		[1]	14	4
Repayment of loans and borrowings	(97,206)	(1,329)		(132,380)	(104,039)
Proceeds from loans and borrowings	103,418	1,414		106,342	65,161
Repayment of lease liabilities	(8,660)	(118)		(6,784)
Payment for deferred contingent consideration in respect of business combination					(265)
Payment for buyback of equity shares, including transaction cost	(95,199)	(1,302)		(105,311)
Payment of tax on buyback of equity shares	(21,445)	(293)
Interest paid	(3,335)	(46)		(4,601)	(4,796)
Payment of cash dividend	(5,459)	(75)		(5,689)	(4,504)
Payment of tax on cash dividend				(1,174)	(930)
Payment of cash dividend to Non-controlling interest holders	(960)	(13)		(1,415)
Net cash used in financing activities	(128,840)	(1,762)		(150,998)	(49,369)
Net increase/ (decrease) in cash and cash equivalents during the year	26,449	361		(16,343)	117,073
Cash and cash equivalents at the beginning of the year	144,104	1,970		158,525	40,926
Effect of exchange rate changes on cash and cash equivalents	(890)	(12)		1,922	526
Cash and cash equivalents at the end of the year (Note 11)	₨ 169,663	$ 2,319		₨ 144,104	₨ 158,525
[1]	Value is less than 1

The Company overview

The Company overview	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
The Company overview	1. The Company overview Wipro Limited (“ Wipro Parent Company we us our the Company Group IT” BPS” 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 Ltd. The Company’s American Depository Shares (“ ADS The Company’s Board of Directors authorized these consolidated financial statements for issue on June 9, 2021.

Basis of preparation of consoli

Basis of preparation of consolidated financial statements	12 Months Ended
	Mar. 31, 2021
Text block [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 IASB The consolidated financial statements correspond to the classification provisions contained in IAS 1 (revised), Presentation of Financial Statements” All amounts included in the consolidated financial statements are reported in millions of Indian rupees ( ₹ (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. (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, 2021, have been translated into United States dollars at the certified foreign exchange rate of $1 = ₹ (iv) Use of estimates and judgment The preparation of the consolidated financial statements in conformity with IFRS requires the management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. In particular, information about significant areas of estimation, uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements are included in the following notes: a) Revenue recognition b) Impairment testing value-in-use c) Income taxes d) Deferred taxes e) Business combination f) Defined benefit plans and compensated absences g) Expected credit losses on financial assets: h) Measurement of fair value of non-marketable i) Useful lives of property, plant and equipment j) Useful lives of intangible assets k) Leases: non-cancellable l) Provisions and contingent liabilities: The Company uses significant judgement 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 m) Other estimates n) Uncertainty relating to the global health pandemic on COVID-19: ss The Company bases its assessment on the belief that the probability of occurrence of forecasted transactions is not impacted by COVID-19. COVID-19 The impact of COVID-19

Significant accounting policies

Significant accounting policies	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Significant accounting policies	3. Significant accounting policies (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 All intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. Non-controlling Non-controlling non-controlling non-controlling non-controlling non-controlling non-controlling non-controlling 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. Non-current Assets and liabilities of disposal groups that are available for immediate sale and where the sale is highly probable of being completed within one year from the date of classification are considered and classified as assets held for sale and liabilities associated with assets held for sale. Non-current (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. Gains/(losses), net, relating to translation or settlement of borrowings denominated in foreign currency are reported within finance expense. Non-monetary non-monetary 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 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 Non-derivative • 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 • 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 Non-derivative non-derivative 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 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 borrowings within current 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 (FVTPL) 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 fair value through other comprehensive income (FVTOCI) (except for debt instruments that are designated at fair value through Profit or Loss (FVTPL) 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 Interest income is recognized in the consolidated statement of income for FVTPL debt instruments. Dividend on financial assets at FVTPL is recognized when the Group’s right to receive dividend 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 non-current non-current d. Trade payables, accrued expenses, and other liabilities Trade payables, accrued expenses, and other liabilities are initially recognized at fair value, 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 the business combination is 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. Derivatives are recognized and measured at fair value. Attributable transaction costs are recognized in 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, 2021 is ₹ ₹ ₹ ₹ 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 a part of the Group are classified as Treasury shares. The Company has 27,353,853, 22,746,081 and 19,401,215 treasury shares as at March 31, 2019, 2020 and 2021, respectively. Treasury shares are recorded at acquisition cost. c) Retained earnings Retained earnings comprises of the Company’s undistributed earnings after taxes. This includes Capital reserve as at March 31, 2019, 2020 and 2021 amounting to ₹ ₹ ₹ d) Special Economic Zone Re-Investment The SEZ Re-Investment Income-tax 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 (FCTR) 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 securities 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. Capital redemption reserve amounting to ₹ ₹ i) Dividend A final dividend, including tax thereon, on common stock is recorded as a liability on the date of approval by the shareholders. An interim dividend, including tax thereon, 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 and related transaction costs are recorded as a reduction of free reserves. 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, securities premium and retained earnings to the share capital. (vi) Property, plant and equipment a) Recognition and measurement 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. Capital work-in-progress 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 combination, Goodwill, and Intangible assets a) Business combination 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 are adjusted, annually. The estimated useful lives of the amortizable intangible assets for the current and comparative periods are as follows: Category Useful life Customer-related intangibles 0.75 to 15 years Marketing related intangibles 3 to 10 years (viii) Leases On April 1, 2019, the Company adopted IFRS 16 “Leases”, which applied to all lease contracts outstanding as at April 1, 2019, using modified retrospective method by recording the cumulative effect of initial application as an adjustment to opening retained earnings. The Company has made use of the following practical expedients available in its transition to IFRS 16:— a) The Company will not reassess whether a contract is or contains a lease. Accordingly, the definition of lease in accordance with IAS 17 and IFRIC-4 b) The Company has applied a single discount rate to a portfolio of leases of similar assets in similar economic environment. Consequently, the Company has recorded its lease liability using the present value of remaining lease payments, discounted using the incremental borrowing rate at the date of initial application and the right-of-use c) The Company excluded the initial direct costs from measurement of the Right-of-Use (“ RoU d) The Company does not recognize RoU assets and lease liabilities for leases with less than twelve months of lease term and low-value The weighted average of discount rates applied to lease liabilities as at April 1, 2019 is 5.7%. On adoption of IFRS 16, a) the Company has recognized right-of-use ₹ ₹ b) the net carrying value of assets procured under the finance lease of ₹ ₹ ₹ of-use , c) the obligations under finance leases of ₹ (non-current ₹ ₹ d) prepaid rent on leasehold land and other assets, which were earlier classified under “Other Assets” have been reclassified to right-of-use ₹ The adoption of the new standard has resulted in a reduction of ₹ ₹ 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 The Company at the commencement of the lease contract recognizes a RoU asset at cost and corresponding lease liability, except for leases with term of less than twelve months (short-term leases) and low-value 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 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 Company recognizes the amount of the re-measurement re-measurement Lease liability payments 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 sub-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 The Company assesses long-lived assets such as property, plant and equipment, RoU assets and acquired 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 value-in-use VIU (xi) Employee benefits Post-employment and pension 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 only 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, 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 Employees receive benefits from a provident fund, which is a defined benefit plan. The employer and employees each make periodic contributions to the plan. A portion of the contribution is made to the approved provident fund trust managed by the Company while the remainder of the 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. b. 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. c. Gratuity and 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 lumpsum payment as set out in rules of each fund. The Company’s obligations in respect of the above plans, which are defined benefit plans, are provided for based on actuarial valuation using the projected unit credit method. The Company recognizes remeasurement gains and losses of the net defined benefit liability / (asset) in other comprehensive income, net of taxes. d. Termination benefits Termination benefits are expensed when the Company can no longer withdraw the offer of those benefits. e. Short-term benefits Short-term employee benefit obligations 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 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. f. 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

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Property, plant and equipment	4. Property, plant and equipment Land Buildings Plant and Furniture Vehicles Total Gross carrying value: As at April 1, 2019 ₹ 3,697 ₹ 27,490 ₹ 92,366 ₹ 16,505 ₹ 948 ₹ 141,006 Reclassified on adoption of IFRS 16 — — (3,420 ) — — (3,420 ) Adjusted balance as at April 1, 2019 ₹ 3,697 ₹ 27,490 ₹ 88,946 ₹ 16,505 ₹ 948 ₹ 137,586 Translation adjustment 9 84 1,437 129 (5 ) 1,654 Additions 55 9,130 13,571 3,487 11 26,254 Additions through Business combinations — 5 417 7 — 429 Disposals — (199 ) (3,676 ) (258 ) (146 ) (4,279 ) As at March 31, 2020 ₹ 3,761 ₹ 36,510 ₹ 100,695 ₹ 19,870 ₹ 808 ₹ 161,644 Accumulated depreciation/ impairment: As at April 1, 2019 ₹ — ₹ 6,715 ₹ 73,188 ₹ 12,593 ₹ 682 ₹ 93,178 Reclassified on adoption of IFRS 16 — — (2,177 ) — — (2,177 ) Adjusted balance as at April 1, 2019 ₹ — ₹ 6,715 ₹ 71,011 ₹ 12,593 ₹ 682 ₹ 91,001 Translation adjustment — 32 1,066 91 (2 ) 1,187 Depreciation and impairment ** — 1,319 8,628 1,556 175 11,678 Disposals — (118 ) (2,649 ) (99 ) (128 ) (2,994 ) As at March 31, 2020 ₹ — ₹ 7,948 ₹ 78,056 ₹ 14,141 ₹ 727 ₹ 100,872 Capital work-in-progress ₹ 20,348 Net carrying value including Capital work-in-progress ₹ 81,120 Gross carrying value: As at April 1, 2020 ₹ 3,761 ₹ 36,510 ₹ 100,695 ₹ 19,870 ₹ 808 ₹ 161,644 Translation adjustment 5 100 303 25 (1 ) 432 Additions 107 3,569 14,362 1,958 9 20,005 Additions through Business combinations — — 27 57 — 84 Disposals (58 ) (765 ) (4,532 ) (1,218 ) (398 ) (6,971 ) As at March 31, 2021 ₹ 3,815 ₹ 39,414 ₹ 110,855 ₹ 20,692 ₹ 418 ₹ 175,194 Accumulated depreciation/ impairment: As at April 1, 2020 ₹ — ₹ 7,948 ₹ 78,056 ₹ 14,141 ₹ 727 ₹ 100,872 Translation adjustment — 32 174 11 — 217 Depreciation and impairment ** — 1,500 11,123 1,845 61 14,529 Disposals — (695 ) (4,313 ) (908 ) (391 ) (6,307 ) As at March 31, 2021 ₹ — ₹ 8,785 ₹ 85,040 ₹ 15,089 ₹ 397 ₹ 109,311 Capital work-in-progress ₹ 19,309 Net carrying value including Capital work-in-progress ₹ 85,192 * Including net carrying value of computer equipment and software amounting to ₹ ₹ ** Includes impairment charge on certain software platforms amounting to ₹ ₹

Right-of-Use assets

Right-of-Use assets	12 Months Ended
	Mar. 31, 2021
Disclosure of Right of use assets [Abstract]
Right-of-Use assets	5. Right-of-Use Category of RoU asset Land Buildings Plant and Vehicles Total Gross carrying value: As at April 1, 2019 ₹ 2,003 ₹ 11,502 ₹ 2,941 ₹ 649 ₹ 17,095 Additions — 3,520 1,210 219 4,949 Additions through Business combinations — 364 — — 364 Disposals — (41 ) (47 ) (59 ) (147 ) Translation adjustment — 279 132 17 428 As at March 31, 2020 ₹ 2,003 ₹ 15,624 ₹ 4,236 ₹ 826 ₹ 22,689 Accumulated depreciation: Depreciation ₹ 27 ₹ 3,884 ₹ 1,731 ₹ 269 ₹ 5,911 Disposals — (18 ) (47 ) (10 ) (75 ) Translation adjustment — 62 37 6 105 As at March 31, 2020 ₹ 27 ₹ 3,928 ₹ 1,721 ₹ 265 ₹ 5,941 Net carrying value as at March 31, 2020 ₹ 16,748 Gross carrying value: As at April 1, 2020 ₹ 2,003 ₹ 15,624 ₹ 4,236 ₹ 826 ₹ 22,689 Additions 79 5,323 770 162 6,334 Additions through Business combinations — 352 — 84 436 Disposals — (2,503 ) (1,103 ) (154 ) (3,760 ) Translation adjustment — 48 15 8 71 As at March 31, 2021 ₹ 2,082 ₹ 18,844 ₹ 3,918 ₹ 926 ₹ 25,770 Accumulated depreciation: As at April 1, 2020 ₹ 27 ₹ 3,928 ₹ 1,721 ₹ 265 ₹ 5,941 Depreciation 28 4,487 1,465 285 6,265 Disposals — (1,703 ) (1,023 ) (119 ) (2,845 ) Translation adjustment — (9 ) (6 ) 4 (11 ) As at March 31, 2021 ₹ 55 ₹ 6,703 ₹ 2,157 ₹ 435 ₹ 9,350 Net carrying value as at March 31, 2021 ₹ 16,420 * Includes computer equipment. The Company recognized the following expenses in the consolidated statement of income: Year ended March 31, 2020 2021 Interest expenses on lease liabilities ₹ 914 ₹ 798 Rent expense pertaining to leases of low-value 44 53 Rent expense pertaining to leases with less than twelve months of lease term recognized under facility expenses 2,085 1,876 ₹ 3,043 ₹ 2,727 Payments toward leases of low-value Income from subleasing RoU assets is not material. As of March 31, 2020 and 2021, the Company is committed to certain leases amounting to ₹ ₹ Refer to Note 19 for remaining contractual maturities of lease liabilities.

Goodwill and intangible assets

Goodwill and intangible assets	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Goodwill and intangible assets	6. Goodwill and intangible assets The movement in goodwill balance is given below: Year ended March 31, 2020 2021 Balance at the beginning of the year ₹ 116,980 ₹ 131,012 Translation adjustment 9,199 (1,357 ) Acquisition through business combinations* (Refer to Note 7) 4,833 9,472 Balance at the end of the year ₹ 131,012 ₹ 139,127 * Acquisition through business combinations for the year ended March 31, 2021 is net of ₹ The Company is organized by three operating segments: IT Services, IT Products and India State Run Enterprise Services. Goodwill as at March 31, 2020 and 2021 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. During the year ended March 31, 2021, the Company re-organized re-allocated Year ended March 31, CGUs 2020 2021 Americas 1 ₹ 63,432 ₹ 64,573 Americas 2 32,392 34,038 Europe 22,149 26,641 Asia Pacific Middle East Africa 13,039 13,875 ₹ 131,012 ₹ 139,127 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, 2020 and 2021, as the recoverable value of the CGUs exceeded the carrying value. An analysis of the calculation’s sensitivity to a 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, 2019 ₹ 26,924 ₹ 5,945 ₹ 32,869 Translation adjustment 1,031 382 1,413 Acquisition through business combinations (Refer to Note 7) 4,535 371 4,906 As at March 31, 2020 ₹ 32,490 ₹ 6,698 ₹ 39,188 Accumulated amortization/ impairment: As at April 1, 2019 ₹ 15,345 ₹ 3,762 ₹ 19,107 Translation adjustment 220 226 446 Amortization and impairment * 2,333 940 3,273 As at March 31, 2020 ₹ 17,898 ₹ 4,928 ₹ 22,826 Net carrying value as at March 31, 2020 ₹ 14,592 ₹ 1,770 ₹ 16,362 Gross carrying value: As at April 1, 2020 ₹ 32,490 ₹ 6,698 ₹ 39,188 Translation adjustment (56 ) (159 ) (215 ) Acquisition through business combinations (Refer to Note 7) 2,460 828 3,288 Deductions/Adjustments (8,568 ) (5,756 ) (14,324 ) As at March 31, 2021 ₹ 26,326 ₹ 1,611 ₹ 27,937 Accumulated amortization/ impairment: As at April 1, 2020 ₹ 17,898 ₹ 4,928 ₹ 22,826 Translation adjustment (142 ) (116 ) (258 ) Amortization and impairment * 5,060 1,548 6,608 Deductions/Adjustments (8,568 ) (5,756 ) (14,324 ) As at March 31, 2021 ₹ 14,248 ₹ 604 ₹ 14,852 Net carrying value as at March 31, 2021 ₹ 12,078 ₹ 1,007 ₹ 13,085 * includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ ₹ ₹ * During the year ended March 31, 2021, change in business strategy of a customer led to a significant decline in the revenue and earnings estimates, resulting in revision of recoverable value of customer-relationship intangible assets recognized on business combination. Further, the Company integrated certain brands acquired as part of a business combination, resulting in discontinuance of the acquired brands. Consequently, the Company has recognized impairment charge ₹ * Due to change in our estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ ₹ ₹ Amortization expense on intangible assets is included in selling and marketing expenses in the consolidated statement of income. As at March 31, 2021, 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 ATCO I-Tek ₹ 1,920 0.33 years Vara Infotech Private Limited 1,888 5.5 - 8.5 years Rational Interaction, Inc. 1,799 1.92 - 5.92 years Eximius Design, LLC 1,701 0.75 - 6.42 years 4C NV 770 0.83 - 4.42 years IVIA Serviços de Informática Ltda 343 4.42 years Appirio Inc. 302 0.67 years Cellent AG 289 1.75 years International TechneGroup Incorporated 287 3.5 years Encore Theme Technologies Private Limited 161 2.75 - 4.75 years Others 3,625 0.25 - 11.25 years Total 13,085

Business combination

Business combination	12 Months Ended
	Mar. 31, 2021
Statement [LineItems]
Business combination	7. Business combination Summary of acquisitions during the year ended March 31, 2020 is given below: During the year ended March 31, 2020, the Company has completed three business combinations (which both individually and in aggregate are not material) for a total consideration (upfront cash payout to acquire control) of ₹ a) ₹ b) ₹ c) ₹ The following table presents the final purchase price allocation: Description Purchase price allocated Net assets ₹ 949 Customer related intangibles 4,535 Other intangible assets 371 Deferred tax liabilities on intangible assets (213 ) Total ₹ 5,642 Goodwill 4,761 Total purchase price ₹ 10,403 Net assets acquired include ₹ ₹ The goodwill of ₹ Summary of acquisitions during the year ended March 31, 2021 is given below: During the year ended March 31, 2021, the Company has completed four business combinations (which individually are not material) for a total consideration (upfront cash payout to acquire control and contingent consideration) of ₹ a) ₹ IVIA b) ₹ 4C c) ₹ ETT d) ₹ Eximius The following table presents the provisional purchase price allocation: Description Purchase price Net assets ₹ 1,324 Customer related intangibles 2,460 Marketing related intangibles 828 Deferred tax liabilities on intangible assets (432 ) Total ₹ 4,180 Goodwill 9,544 Total purchase price ₹ 13,724 The total consideration for IVIA includes a contingent consideration linked to achievement of revenues and earnings over a period of 3 years ending September 30, 2023, and range of contingent consideration payable is between ₹ ₹ ₹ ₹ The total consideration for ETT includes a contingent consideration linked to achievement of revenues and earnings over a period of 18 months ending March 31, 2022, and range of contingent consideration payable is between ₹ ₹ ₹ ₹ The total consideration for Eximius includes a contingent consideration linked to achievement of revenues and earnings over a period of 2 years ending March 31, 2023, and range of contingent consideration payable is between ₹ ₹ ₹ ₹ Net assets acquired include ₹ ₹ The goodwill of ₹ The transaction costs of ₹ 7 The pro-forma Acquisition consummated after March 31, 2021 On March 4, 2021, the Company entered into a definitive agreement to acquire 100% equity interest in Capco, a global management and technology consultancy providing digital, consulting and technology services to financial institutions in the Americas, Europe and Asia Pacific, and its subsidiaries, for a total cash consideration of ₹ Description Purchase price Net assets ₹ 4,398 Customer related intangibles 24,2 84 Marketing related intangibles 8,048 Deferred tax liabilities on intangible assets (9,376 ) Total ₹ 27,354 Goodwill 81,406 Total purchase price ₹ 108,760 The goodwill of ₹ end-to-end Goodwill is allocated to IT Services segment and is not deductible for income tax purposes.

Investments

Investments	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Investments	8. Investments As at March 31, 2020 2021 Non-current Financial instruments at FVTOCI Equity instruments ₹ 9,297 ₹ 10,572 Financial instruments at amortized cost Inter corporate and term deposits * 5 4 ₹ 9,302 ₹ 10,576 Current Financial instruments at FVTPL Investments in liquid and short-term mutual funds ₹ 14,795 ₹ 23,502 Financial instruments at FVTOCI Commercial paper, Certificate of deposits and bonds 155,587 131,382 Financial instruments at amortized cost Inter corporate and term deposits* 19,253 20,823 ₹ 189,635 ₹ 175,707 Total ₹ 198,937 ₹ 186,283 * non-current ₹ ₹ non-current ₹ ₹ Investments accounted for using the equity method The Company has no material associates as at March 31, 2020 and 2021. The aggregate summarized financial information in respect of the Company’s immaterial associates that are accounted for using the equity method is set forth below: As at March 31, 2020 2021 Carrying amount of the Company’s interest in associates accounted for using the equity method ₹ 1,383 ₹ 1,464 For the year ended March 31, 2019 2020 2021 Company’s share of net profit /(loss) of associates accounted for using the equity method in consolidated statement of income ₹ (43 ) ₹ 29 ₹ 130 Details of investments in equity instruments- classified as FVTOCI Carrying value As at March 31, Particulars 2020 2021 Non-current Ensono Holdings, LLC ₹ 2,733 ₹ 2,665 TLV Partners 567 804 Immuta, Inc. — 714 Tricentis Corporatio n 588 674 IntSights Cyber Intelligence Limited 641 620 Vectra Networks, Inc 582 562 Incorta Inc, Ltd. 529 512 YugaByte, Inc. — 494 Tradeshift Inc. 510 367 Harte Hanks Inc. 119 319 Vicarious FPC, Inc. 244 309 TLV Partners II, L.P. 190 295 Avaamo Inc. 260 252 B Capital Fund II, L.P. 118 220 Vulcan Cyber Ltd. — 219 CyCognito 99 216 Moogsoft (Herd) Inc. 227 179 Work-Bench Ventures II-A, 118 170 Boldstart Ventures IV, L.P. 49 156 Sealights Technologies Ltd 151 146 CloudKnox Security Inc. 151 146 Headspin Inc 849 140 Glilot Capital Partners III L.P. 28 87 Boldstart Opportunities II, L.P. — 79 TLV Partners III, L,P. 14 73 Wep Peripherals Ltd. 68 60 Altizon Systems Private Limited 38 38 Wep Solutions Limited 27 26 Drivestream India Private Limited 19 19 Work-Bench Ventures III-A, — 11 CloudGenix 378 — Total ₹ 9,297 ₹ 10,572

Trade receivables

Trade receivables	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Trade receivables	9. Trade receivables As at March 31, 2020 2021 Trade receivables ₹ 124,460 ₹ 109,733 Allowance for lifetime expected credit loss (13,937 ) (11,077 ) ₹ 110,523 ₹ 98,656 Non-current 6,049 4,358 Current 104,474 94,298 The activity in the allowance for lifetime expected credit loss is given below: As at March 31, 2020 2021 Balance at the beginning of the year ₹ 14,824 ₹ 13,937 Additions during the year, net (Refer to Note 25) 1,043 1,506 Charged against allowance (2,139 ) (4,381 ) Translation adjustment 209 15 Balance at the end of the year ₹ 13,937 ₹ 11,077

Inventories

Inventories	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Inventories	10. Inventories As at March 31, 2020 2021 Stores and spare parts ₹ 613 ₹ 127 Finished and traded goods 1,252 937 ₹ 1,865 ₹ 1,064

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Cash and cash equivalents	11. Cash and cash equivalents As at March 31, 2019 2020 2021 Cash and bank balances ₹ 41,966 ₹ 34,087 ₹ 68,842 Demand deposits with banks * 116,563 110,412 100,951 ₹ 158,529 ₹ 144,499 ₹ 169,793 * 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, 2019 2020 2021 Cash and cash equivalents (as above) ₹ 158,529 ₹ 144,499 ₹ 169,793 Bank overdrafts (4 ) (395 ) (130 ) ₹ 158,525 ₹ 144,104 ₹ 169,663

Other financial assets

Other financial assets	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Other financial assets	12. Other financial assets As at March 31, 2020 2021 Non-current Security deposits ₹ 1,581 ₹ 1,477 Interest receivables 1,139 1,139 Finance lease receivables 2,359 3,144 Others 802 328 ₹ 5,881 ₹ 6,088 Current Security deposits ₹ 1,127 ₹ 1,149 Dues from officers and employees 1,040 411 Interest receivables 2,581 1,628 Finance lease receivables 2,811 3,438 Others 1,055 619 ₹ 8,614 ₹ 7,245 ₹ 14,495 ₹ 13,333 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 As at March 31, 2020 2021 2020 2021 Not later than one year ₹ 2,986 ₹ 3,636 ₹ 2,811 ₹ 3,438 Later than one year but not later than five years 2,473 3,264 2,359 3,144 Gross investment in lease 5,459 6,900 5,170 6,582 Less: Unearned finance income (289 ) (318 ) — — Present value of minimum lease payment receivables ₹ 5,170 ₹ 6,582 ₹ 5,170 ₹ 6,582 Non-current 2,359 3,144 Current finance lease receivables 2,811 3,438

Other assets

Other assets	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Other assets	13. Other assets As at March 31, 2020 2021 Non-current Prepaid expenses ₹ 4,535 ₹ 3,417 Costs to obtain contract* 4,030 3,413 Costs to fulfil contract 305 337 Others (Refer to Note 35) 3,065 8,768 ₹ 11,935 ₹ 15,935 Current Prepaid expenses ₹ 9,876 ₹ 12,121 Dues from officers and employees 310 105 Advance to suppliers 3,121 3,199 Balance with GST and other authorities 7,805 7,903 Costs to obtain contract* 1,258 759 Costs to fulfil contract — 53 Others 135 783 ₹ 22,505 ₹ 24,923 ₹ 34,440 ₹ 40,858 * Amortization during the year ended March 31, 2020 and 2021 amounting to ₹ ₹

Loans, borrowings and bank over

Loans, borrowings and bank overdrafts	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Loans, borrowings and bank overdrafts	14. Loans, borrowings and bank overdrafts Short-term loans, borrowings and bank overdrafts The Company had loans, borrowings and bank overdrafts amounting to ₹ ₹ ₹ As at March 31, 2021, the Company has unutilized lines of credit aggregating ₹ The Company has non-fund ₹ ₹ ₹ ₹ non-fund Long-term loans and borrowings As at March 31, 2020 As at March 31, 2021 Currency Foreign Indian Rupee Foreign Indian Rupee Interest rate Final Unsecured loans U.S. Dollar (U.S.$) 311 23,478 310 22,671 1.04% - 3.81 % March-24 Canadian Dollar (CAD) ^ 25 ^ 10 1.48% - 3.26 % July-21 Indian Rupee (INR) — 440 — 240 8.29% - 9.35 % March-24 Australian Dollar (AUD) 1 44 ^ 26 4.65 % January-22 Pound Sterling (GBP) ^ 22 ^ 12 2.93 % February-22 Euro (EUR) ^ 13 ^ 10 2.87 % April-23 ₹ 24,022 ₹ 22,969 Non-current portion of long-term loans and borrowings 4,840 7,458 Current portion of long-term loans and borrowings 19,182 15,511 ^ Value is less than 1 Cash and non-cash changes in liabilities arising from financing activities: Non-cash changes April 1, 2019 Cash flow IFRS 16 Net additions Foreign March Borrowings 97,461 (26,038 ) — — 6,224 77,647 Bank overdrafts 4 391 — — — 395 Obligations under finance leases 2,002 — (2,002 ) — — — Lease Liabilities — (6,784 ) 17,381 7,942 659 19,198 ₹ 99,467 ₹ (32,431 ) ₹ 15,379 ₹ 7,942 ₹ 6,883 ₹ 97,240 Non-cash changes April 1, 2020 Cash flow Net additions Foreign March 31, Borrowings ₹ 77,647 ₹ 6,212 ₹ — ₹ (657 ) ₹ 83,202 Bank overdrafts 395 (265 ) — — 130 Lease Liabilities 19,198 (8,660 ) 10,404 24 0 21,182 ₹ 97,240 ₹ (2,713 ) ₹ 10,404 ₹ (41 7 ) ₹ 104,514 Significant portion of loans, borrowings and bank overdrafts bear floating rates of interest, referenced to country specific official benchmark interest rates and a spread, determined based on market conditions. The terms of the other secured and unsecured loans and borrowings also contain certain restrictive covenants primarily requiring the Company to maintain certain financial ratios. As at March 31, 2020 and 2021, the Company has met all the covenants under these arrangements. Interest expense on loans, borrowings and bank overdrafts was ₹ ₹ ₹

Trade payables and accrued expe

Trade payables and accrued expenses	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Trade payables and accrued expenses	15. Trade payables and accrued expenses As at March 31, 2020 2021 Trade payables ₹ 27,053 ₹ 23,232 Accrued expenses 51,076 55,638 ₹ 78,129 ₹ 78,870

Other financial liabilities

Other financial liabilities	12 Months Ended
	Mar. 31, 2021
Disclosure Of Detailed Information About Other Financial Liabilities [Abstract]
Other Financial Liabilities	16. Other financial liabilities As at March 31, 2020 2021 Non-current Cash Settled ADS RSUs (Refer to Note 30) ₹ 146 ₹ 7 Contingent consideration (Refer to Note 7) — 2,158 Advance from customers — 123 Deposits and others 5 3 ₹ 151 ₹ 2,291 Current Cash Settled ADS RSUs (Refer to Note 30) ₹ 350 ₹ 24 Contingent consideration (Refer to Note 7) — 135 Advance from customers — 496 Deposits and others 549 815 ₹ 899 ₹ 1,470 ₹ 1,050 ₹ 3,761

Other liabilities

Other liabilities	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Other liabilities	17. Other liabilities As at March 31, 2020 2021 Non-current Employee benefits obligations ₹ 3,767 ₹ 3,055 Others 3,770 4,780 ₹ 7,537 ₹ 7,835 Current Statutory and other liabilities ₹ 4,919 ₹ 9,266 Employee benefits obligations 12,356 14,401 Advance from customers 1,464 362 Others 515 523 ₹ 19,254 ₹ 24,552 ₹ 26,791 ₹ 32,387

Provisions

Provisions	12 Months Ended
	Mar. 31, 2021
Provisions [abstract]
Provisions	18. Provisions As at March 31, 2020 2021 Non-current Provision for warranty ₹ 2 ₹ 2 ₹ 2 ₹ 2 Current Provision for warranty ₹ 317 ₹ 213 Others 295 463 ₹ 612 ₹ 676 ₹ 614 ₹ 678 A summary of activity in provision for warranty and other provisions is as follows: Year ended March 31, 2020 Year ended March 31, 2021 Provision for Others Total Provision for Others Total Balance at the beginning of the year ₹ 277 ₹ 363 ₹ 640 ₹ 319 ₹ 295 ₹ 614 Additional provision during the year 360 98 458 245 270 515 Utilized/wri t (318 ) (166 ) (484 ) (349 ) (102 ) (451 ) Balance at the end of the year ₹ 319 ₹ 295 ₹ 614 ₹ 215 ₹ 463 ₹ 678 Provision for warranty represents cost associated with providing sales support services, which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 to 2 years. 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, 2021
Text block [abstract]
Financial instruments	19. Financial instruments Financial assets and liabilities (carrying value / fair value) As at March 31, 2020 2021 Assets: Cash and cash equivalents ₹ 144,499 ₹ 169,793 Investments Financial instruments at FVTPL 14,795 23,502 Financial instruments at FVTOCI 164,884 141,954 Financial instruments at Amortized cost 19,258 20,827 Other financial assets Trade receivables 110,523 98,656 Unbilled receivables 25,209 27,124 Other assets 14,495 13,333 Derivative assets 3,025 4,080 ₹ 496,688 ₹ 499,269 Liabilities: Trade payables and other payables Trade payables and accrued expenses ₹ 78,129 ₹ 78,870 Lease liabilities 19,198 21,182 Other liabilities 1,050 3,761 Loans, borrowings and bank overdrafts 78,042 83,332 Derivative liabilities 7,369 1,070 ₹ 183,788 ₹ 188,215 Offsetting financial assets and liabilities​​​​​​​ The following table contains information on other financial assets and trade payable and other liabilities subject to offsetting: Financial assets Gross amounts of Gross amounts of Net amounts of As at March 31, 2020 ₹ 157,304 ₹ (7,077) ₹ 150,227 As at March 31, 2021 ₹ 146,709 ₹ (7,596) ₹ 139,113 Financial liabilities Gross amounts of Gross amounts of Net amounts of As at March 31, 2020 ₹ 86,256 ₹ (7,077) ₹ 79,179 As at March 31, 2021 ₹ 90,227 ₹ (7,596) ₹ 82,631 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, 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, loans, borrowings and bank overdrafts, 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. The Company’s long-term debt has been contracted at market rates of interest. Accordingly, the carrying value of such long-term debt approximates fair value. Further, finance lease receivables are periodically evaluated based on individual credit worthiness of customers. Based on this evaluation, the Company records allowance for estimated losses on these receivables. As at March 31, 2020 and 2021, the carrying value of such receivables, net of allowances approximates the fair value. Investments in liquid and short-term 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 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 is determined using market and income approaches. The fair value of derivative financial instruments is determined based on observable market inputs including currency spot and forward rates, yield curves, currency volatility etc. 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 Level 2 Level 3 The following table presents fair value hierarchy of assets and liabilities measured at fair value on a recurring basis: Particular As at March 31, 2020 As at March 31, 2021 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 ₹ 1,382 ₹ — ₹ 1,382 ₹ — ₹ 2,998 ₹ — ₹ 2,998 ₹ — Others 1,643 — 1,643 — 1,082 — 1,082 — Investments: Investment in liquid and short-term mutual funds 14,795 14,795 — — 23,502 23,502 — — Investment in equity instruments 9,297 — 119 9,178 10,572 26 319 10,227 Commercial paper, Certificate of deposits and bonds 155,587 12,983 142,604 — 131,382 2,217 129,165 — Liabilities Derivative instruments: Cash flow hedges ₹ (4,057 ) ₹ — ₹ (4,057 ) ₹ — ₹ (816 ) ₹ — ₹ (816 ) ₹ — Others (3,312 ) — (3,312 ) — (254 ) — (254 ) — Contingent consideration (Refer to Note 7) — — — — (2,293 ) — — (2,293 ) The following methods and assumptions were used to estimate the fair value of the level 2 financial instruments included in the above table. Derivative instruments (assets and liabilities): Investment in commercial papers, certificate of deposits and bonds: The following methods and assumptions were used to estimate the fair value of the level 3 financial instruments included in the above table. Investment in equity instruments: Details of assets and liabilities considered under Level 3 classification As at March 31, Investment in equity instruments 2020 2021 Balance at the beginning of the year ₹ 6,668 ₹ 9,178 Additions 2,124 1,575 Disposals (1,327 ) (1,256 ) Transfers out of level 3 — (27 ) Gain/(loss) recognized in foreign currency translation reserve 855 (252 ) Gain recognized in other comprehensive income 858 1,009 Balance at the end of the year ₹ 9,178 ₹ 10,227 As at March 31, Contingent consideration 2020 2021 Balance at the beginning of the year ₹ — ₹ — Additions (Refer to Note 7) — (2,293 ) Finance expense recognized in statement of income — (25 ) Gain/(loss) recognized in foreign currency translation reserve — 25 Balance at the end of the year ₹ — ₹ (2,293 ) During the year ended March 31, 2021, as a result of M&A transactions, the Company sold its shares in CloudGenix and Emailage Corp at a fair value of ₹ ₹ Description of significant unobservable inputs to valuation: As at March 31, 2020 Items Valuation technique Significant unobservable input Input Movement by Increase ₹ ) Decrease ₹ ) Unquoted equity Discounted Long term growth rate 3.0 % 0.5 % 298 (273 ) investments cash flow model Discount rate 11.6 % 0.5 % (388 ) 404 As at March 31, 2021 Items Valuation technique Significant unobservable input Input Movement by Increase ₹ ) Decrease ₹ ) Unquoted equity Discounted Long term growth rate 3.0 % 0.5 % 304 (295 ) investments cash flow model Discount rate 10.9 % 0.5 % (393 ) 395 As at March 31, 2020 and 2021, 0.5 percentage point increase/(decrease) in the unobservable inputs used in fair valuation of other Level 3 assets does not have a significant impact in its value. Derivative assets and liabilities: The Company is exposed to foreign currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investment in foreign operations. The Company follows established risk management policies, including the use of derivatives to hedge foreign currency assets / liabilities, 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 non-material. The following table presents the aggregate contracted principal amounts of the Company’s derivative contracts outstanding: (in million) As at March 31, 2020 2021 Notional Fair value Notional Fair value Designated derivative instruments Sell: Forward contracts USD 1,011 ₹ (2,902 ) USD 1,577 ₹ 2,293 € 121 ₹ 231 € 109 ₹ 114 £ 52 ₹ 240 £ 96 ₹ (254 ) AUD 144 ₹ 741 AUD 103 ₹ (246 ) Range forward option contracts USD 474 ₹ (1,057 ) USD 138 ₹ 385 € 39 ₹ 85 € 20 ₹ 24 £ 98 ₹ (13 ) £ 55 ₹ (116 ) AUD — ₹ — AUD 34 ₹ (18 ) Non-designated derivative instruments Sell: Forward contracts * USD 1,314 ₹ (3,116 ) USD 1,638 ₹ 480 € 59 ₹ 34 € 99 ₹ 202 £ 81 ₹ 112 £ 104 ₹ 98 AUD 56 ₹ 115 AUD 29 ₹ 11 SGD 7 ₹ 8 SGD 9 ₹ 5 ZAR 17 ₹ 1 ZAR 22 ₹ (1 ) CAD 51 ₹ 153 CAD 30 ₹ 3 SAR 60 ₹ (1 ) SAR 137 ₹ (1 ) PLN 34 ₹ 13 PLN 8 ₹ 2 CHF 7 ₹ 4 CHF 10 ₹ 13 QAR 19 ₹ (8 ) QAR 15 ₹ (6 ) TRY 30 ₹ 31 TRY 47 ₹ 42 NOK 19 ₹ 16 NOK 4 ₹ ^ OMR 2 ₹ 1 OMR 2 ₹ (1 ) SEK 13 ₹ 4 SEK 42 ₹ 10 MYR 20 ₹ 1 MYR — ₹ — JPY 325 ₹ ^ JPY 370 ₹ 6 Buy: Forward contracts USD 480 ₹ 972 USD — ₹ — MXN 11 ₹ (9 ) MXN — ₹ — SEK — ₹ — SEK 37 ₹ (15 ) DKK 9 ₹ ^ DKK 45 ₹ (12 ) CHF — ₹ — CHF 2 ₹ (6 ) RMB — ₹ — RMB 30 ₹ (2 ) AED — ₹ — AED 9 ₹ ^ ₹ (4,344 ) ₹ 3,010 * USD 1,314 and USD 1,638 includes USD/PHP sell forward of USD 176 and USD 244 as at March 31, 2020 and 2021, respectively. ^ Value is less than ₹ 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. 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, 2020 2021 Balance as at the beginning of the year ₹ 3,019 ₹ (2,876 ) Deferred cancellation gain/ (loss), net (201 ) — Changes in fair value of effective portion of derivatives (2,312 ) 4,753 Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions * (3,382 ) 305 Gain/(loss) on cash flow hedging derivatives, net ₹ (5,895 ) ₹ 5,058 Balance as at the end of the year (2,876 ) 2,182 Deferred tax thereon 561 (452 ) Balance as at the end of the year, net of deferred tax ₹ (2,315 ) ₹ 1,730 * Includes net (gain)/loss reclassified to revenue of ₹ ₹ ₹ ₹ The related hedge transactions for balance in cash flow hedging reserves as at March 31, 2021 are expected to occur and be reclassified to the consolidated statement of income over a period of two years. As at March 31, 2020 and 2021 there were no significant 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, net investment in finance lease receivables (financial assets) to banks. Under the terms of the arrangements, the Company surrenders control over the financial assets and transfer is without recourse. Accordingly, such transfers are recorded 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 year ended March 31, 2019, 2020 and 2021 is not material. In certain cases, transfer of financial assets may be with recourse. Under arrangements with recourse, the Company is obligated to repurchase the uncollected financial assets, subject to limits specified in the agreement with the banks. These are reflected as part of loans and borrowings in the consolidated statement of financial position. 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 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 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 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. The Company also designates foreign currency borrowings as hedge against respective net investments in foreign operations. As at March 31, 2021, a ₹ ₹ ₹ ₹ ₹ ₹ ₹ ₹ The below table presents foreign currency risk from non-derivative financial instruments as at March 31, 2020 and 2021: As at March 31, 2020 US $ Euro Pound Australian Canadian Other Total Trade receivables ₹ 42,329 ₹ 8,860 ₹ 7,735 ₹ 3,044 ₹ 1,388 ₹ 4,522 ₹ 67,878 Unbilled receivables 11,127 1,030 2,221 784 291 1,126 16,579 Contract assets 5,517 1,559 2,850 654 146 790 11,516 Cash and cash equivalents 13,481 3,978 1,697 586 1,292 1,733 22,767 Other assets 49,835 4,314 3,283 413 1,447 1,805 61,097 Loans, borrowings and bank overdrafts (36,578 ) — — — — — (36,578 ) Lease Liabilities (3,393 ) (2,606 ) (373 ) (214 ) (16 ) (1,412 ) (8,014 ) Trade payables, accrued expenses and other liabilities (27,457 ) (3,419 ) (3,718 ) (1,228 ) (605 ) (3,087 ) (39,514 ) Net assets/ (liabilities) ₹ 54,861 ₹ 13,716 ₹ 13,695 ₹ 4,039 ₹ 3,943 ₹ 5,477 ₹ 95,731 As at March 31, 2021 US $ Euro Pound Australian Canadian Other Total Trade receivables ₹ 33,421 ₹ 9,094 ₹ 9,334 ₹ 4,101 ₹ 1,436 ₹ 4,196 ₹ 61,582 Unbilled receivables 9,255 1,681 1,740 803 283 821 14,583 Contract assets 5,111 1,121 2,755 838 102 536 10,463 Cash and cash equivalents 11,838 1,385 2,052 765 1,876 2,728 20,644 Other assets 73,212 3,981 9,116 2 891 3,479 90,681 Lease Liabilities (3,800 ) (2,684 ) (1,575 ) (202 ) (117 ) (1,548 ) (9,926 ) Trade payables, accrued expenses and other liabilities (23,187 ) (3,569 ) (4,370 ) (1,415 ) (350 ) (2,622 ) (35,513 ) Net assets/ (liabilities) ₹ 105,850 ₹ 11,009 ₹ 19,052 ₹ 4,892 ₹ 4,121 ₹ 7,590 ₹ 152,514 # Other currencies reflect currencies such as Japanese Yen, Swiss Franc, Saudi Riyal etc. As at March 31, 2020 and 2021, respectively, every 1% increase/decrease in the respective foreign currencies compared to functional currency of the Company would impact results by approximately ₹ ₹ Interest rate risk Interest rate risk primarily arises from floating rate borrowing, 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. 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. Certain borrowings are also transacted at fixed interest rates. If interest rates were to increase by 100 bps as on March 31, 2021, additional net annual interest expense on floating rate borrowing would amount to approximately ₹ 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. Individual risk limits are set accordingly. No single customer accounted for more than 10% of the accounts receivable as at March 31, 2020 and 2021, or revenues for the year ended March 31, 2019, 2020 and 2021. There is no significant concentration of credit risk. 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 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, 2021, 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, 2020 Carrying Less than 1 1-2 years 2-4 years Beyond 4 Total Loans, borrowings and bank overdrafts * ₹ 78,042 ₹ 74,663 ₹ 4,761 ₹ 119 ₹ — ₹ 79,543 Lease Liabilities * 19,198 7,322 6,128 5,425 2,192 21,067 Trade payables and accrued expenses 78,129 78,129 — — — 78,129 Derivative liabilities 7,369 7,231 90 48 — 7,369 Other liabilities 1,050 899 88 63 — 1,050 As at March 31, 2021 Carrying Less than 1 1-2 years 2-4 years Beyond 4 Total Loans, borrowings and bank overdrafts * ₹ 83,332 ₹ 77,609 ₹ 166 ₹ 7,441 ₹ — ₹ 85,216 Lease Liabilities * 21,182 8,398 6,317 6,017 2,091 22,823 Trade payables and accrued expenses 78,870 78,870 — — — 78,870 Derivative liabilities 1,070 1,070 — — — 1,070 Other liabilities 3,761 1,473 1,330 1,077 — 3,880 * Includes future cash outflow towards estimated interest on borrowings and lease liabilities 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, 2020 2021 Cash and cash equivalents ₹ 144,499 ₹ 169,793 Investments 189,635 175,707 Loans, borrowings and bank overdrafts (78,042 ) (83,332 ) ₹ 256,092 ₹ 262,168

Foreign currency translation re

Foreign currency translation reserve and Other reserves	12 Months Ended
	Mar. 31, 2021
Text block [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, 2020 2021 Balance at the beginning of the year ₹ 15,250 ₹ 23,539 Translation difference related to foreign operations, net 8,289 (603 ) Balance at the end of the year ₹ 23,539 ₹ 22,936 The movement in other reserve is summarized below: Other Reserves Particulars Remeasurements Investment in measured at fair Investment in measured at fair Capital As at April 1, 2018 ₹ (305 ) ₹ 1,182 ₹ (98 ) ₹ 768 Other comprehensive income 235 (18 ) (464 ) — Bonus issue of equity shares — — — (767 ) As at March 31, 2019 ₹ (70 ) ₹ 1,164 ₹ (562 ) ₹ 1 As at April 1, 2019 ₹ (70 ) ₹ 1,164 ₹ (562 ) ₹ 1 Other comprehensive income (1,050 ) 1,222 724 — Buyback of equity shares — — — 646 As at March 31, 2020 ₹ (1,120 ) ₹ 2,386 ₹ 162 ₹ 647 As at April 1, 2020 ₹ (1,120 ) ₹ 2,386 ₹ 162 ₹ 647 Other comprehensive income 223 1,851 1,216 — Buyback of equity shares — — — 475 As at March 31, 2021 ₹ (897 ) ₹ 4,237 ₹ 1,378 ₹ 1,122

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Income taxes	21. Income taxes Year ended March 31, 2019 2020 2021 Income tax expense as per the consolidated statement of income ₹ 25,242 ₹ 24,799 ₹ 30,345 Income tax included in other comprehensive income on: Unrealized gains/(losses) on investment securities (65 ) (230 ) 226 Gains/(losses) on cash flow hedging derivatives 633 (1,165 ) 1,013 Remeasurements of the defined benefit plans 47 (196 ) 111 ₹ 25,857 ₹ 23,208 ₹ 31,695 Income tax expense consist of the following Year ended March 31, 2019 2020 2021 Current taxes Domestic ₹ 17,987 ₹ 18,437 ₹ 19,773 Foreign 5,663 5,887 6,292 23,650 24,324 26,065 Deferred taxes Domestic (180 ) 1,624 3,982 Foreign 1,772 (1,149 ) 298 1,592 475 4,280 ₹ 25,242 ₹ 24,799 ₹ 30,345 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, 2019 2020 2021 Profit before taxes ₹ 115,415 ₹ 122,512 ₹ 139,007 Enacted income tax rate in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 40,326 42,806 48,569 Effect of: Income exempt from tax (18,469 ) (12,930 ) (12,697 ) Basis differences that will reverse during a tax holiday period (796 ) 480 (2,268 ) Income taxed at higher/ (lower) rates (1,002 ) (3,122 ) (2,381 ) Taxes related to income of prior years (2,267 ) (116 ) (3,861 ) Changes in unrecognized deferred tax assets 3,972 (3,898 ) 1,096 Expenses disallowed for tax purpose 3,503 1,785 1,879 Others, net (25 ) (206 ) 8 Income tax expense ₹ 25,242 ₹ 24,799 ₹ 30,345 Effective income tax rate 21.87 % 20.24 % 21.83 % As at March 31, 2020 2021 Carry forward losses * ₹ 2,044 ₹ 1,637 Trade payables, accrued expenses and other liabilities 4,994 5,115 Allowances for lifetime expected credit loss 3,921 3,208 Minimum alternate tax 3,425 — Cash flow hedges 561 — Contract asset — 91 Others — 90 14,945 10,141 Property, plant and equipment (686 ) (1,268 ) Amortizable goodwill (2,166 ) (2,065 ) Intangible assets (1,541 ) (1,249 ) Interest income and fair value movement of investments (626 ) (1,582 ) Cash flow hedges — (452 ) Contract liabilities (11 ) — SEZ Re-investment Reserve (6,614 ) (6,494 ) Others (121 ) — (11,765 ) (13,110 ) Net deferred tax assets ₹ 3,180 ₹ (2,969 ) Amounts presented in consolidated statement of financial position: Deferred tax assets ₹ 6,005 ₹ 1,664 Deferred tax liabilities ₹ (2,825 ) ₹ (4,633 ) * 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 March 31, 2019 As Credit/(charge) in Credit/(charge) in Others As at March 31, Carry forward losses ₹ 5,694 ₹ (2,879 ) ₹ 334 ₹ — ₹ 3,149 Trade payables, accrued expenses and other liabilities 3,107 295 (22 ) 333 3,713 Allowances for lifetime expected credit loss 4,499 9 2 11 4,521 Minimum alternate tax 74 (74 ) — — — Property, plant and equipment (2,166 ) 219 (94 ) 201 (1,840 ) Amortizable goodwill (1,810 ) 16 (105 ) — (1,899 ) Intangible assets (3,190 ) 1,076 (181 ) — (2,295 ) Interest income and fair value movement of investments (1,712 ) 186 71 — (1,455 ) Cash flow hedges 29 — (633 ) — (604 ) Contract liabilities (273 ) (1 ) (15 ) — (289 ) SEZ Re-investment Reserve — (1,132 ) — — (1,132 ) Others (403 ) 693 27 1 318 Total ₹ 3,849 ₹ (1,592 ) ₹ (616 ) ₹ 546 ₹ 2,187 Movement during the year ended March 31, 2020 As at April 1, Credit/(charge) in Credit/(charge) in On account As at March 31, Carry forward losses ₹ 3,149 ₹ (1,287 ) ₹ 182 ₹ — ₹ 2,044 Trade payables, accrued expenses and other liabilities 3,713 1,033 248 — 4,994 Allowances for lifetime expected credit loss 4,521 (591 ) (9 ) — 3,921 Minimum alternate tax — 3,425 — — 3,425 Property, plant and equipment (1,840 ) 1,150 4 — (686 ) Amortizable goodwill (1,899 ) (92 ) (175 ) — (2,166 ) Intangible assets (2,295 ) 1,021 (90 ) (177 ) (1,541 ) Interest income and fair value movement of investments (1,455 ) 599 230 — (626 ) Cash flow hedges (604 ) — 1,165 — 561 Contract liabilities (289 ) 285 (7 ) — (11 ) SEZ Re-investment Reserve (1,132 ) (5,482 ) — — (6,614 ) Others 318 (536 ) 97 — (121 ) Total ₹ 2,187 ₹ (475 ) ₹ 1,645 ₹ (177 ) ₹ 3,180 Movement during the year ended March 31, 2021 As at April 1, Credit/(charge) in Credit/(charge) in Others As at March 31, Carry forward losses ₹ 2,044 ₹ (230 ) ₹ (22 ) ₹ (155 ) ₹ 1,637 Trade payables, accrued expenses and other liabilities 4,994 279 (171 ) 13 5,115 Allowances for lifetime expected credit loss 3,921 (734 ) 21 — 3,208 Minimum alternate tax 3,425 (3,425 ) — — — Property, plant and equipment (686 ) (649 ) 66 1 (1,268 ) Amortizable goodwill (2,166 ) 34 67 — (2,065 ) Intangible assets (1,541 ) 759 (55 ) (412 ) (1,249 ) Interest income and fair value movement of investments (626 ) (730 ) (226 ) — (1,582 ) Cash flow hedges 561 — (1,013 ) — (452 ) Contract asset / (Contract liabilities) (11 ) 101 4 (3 ) 91 SEZ Re-investment Reserve (6,614 ) 120 — — (6,494 ) Others (121 ) 195 16 — 90 Total ₹ 3,180 ₹ (4,280 ) ₹ (1,313 ) ₹ (556 ) ₹ (2,969 ) * Includes impact of foreign currency translation. 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 ₹ ₹ ₹ ₹ ₹ ₹ ₹ ₹ The Company has recognized deferred tax assets of ₹ ₹ The Company calculates its tax liability for domestic taxes after considering MAT. The excess tax paid under MAT provisions over and above normal tax liability can be carried forward and set-off against future tax liabilities computed under normal tax provisions. Deferred tax asset relating to MAT payment of ₹ ₹ 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. Certain tax benefits are also available for a further five years subject to the unit meeting defined conditions. Profits from certain other undertakings are also eligible for preferential tax treatment. 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 ₹ ₹ ₹ ₹ ₹ ₹ 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 ₹ ₹

Dividends, Bonus and Buyback of

Dividends, Bonus and Buyback of equity shares	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Dividends, Bonus and Buyback of equity shares	22. Dividends, Bonus 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 ₹ ₹ ₹ ₹ ₹ ₹ During the year ended March 31, 2019, the bonus issue in the proportion of 1:3 i.e.1 (One) bonus equity share of ₹ ₹ ₹ During the year ended March 31, 2020, the Company concluded the buyback of 323,076,923 equity shares as approved by the Board of Directors on April 16, 2019. This has resulted in a total cash outflow of ₹ ₹ ₹ ₹ During the year ended March 31, 2021, the Company concluded the buyback of 237,500,000 equity shares as approved by the Board of Directors on October 13, 2020. This has resulted in a total cash outflow of ₹ ₹ ₹ ₹ ₹ ₹

Additional capital disclosures

Additional capital disclosures	12 Months Ended
	Mar. 31, 2021
Text block [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, 2020 and 2021 was as follows: As at March 31, 2020 2021 % Change Equity attributable to the equity shareholders of the Company ₹ 557,458 ₹ 553,095 -0.78 % As percentage of total capital 85 % 84 % Current loans, borrowings and bank overdrafts 73,202 75,874 Long-term loans and borrowings 4,840 7,458 Lease liabilities 19,198 21,182 Total loans, borrowings and bank overdrafts and lease liabilities ₹ 97,240 ₹ 104,514 7.48 % As percentage of total capital 15 % 16 % Total capital ₹ 654,698 ₹ 657,609 0.44 % Loans and borrowings represent 15 % and 16% of total capital as at March 31, 2020 and 2021, respectively. The Company is not subjected to any externally imposed capital requirements.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Revenue	24. Revenue A. Contract Assets and Liabilities The Company classifies its right to consideration in exchange for deliverables as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. For example, the Company recognizes a receivable for revenues related to time and materials contracts or volume-based contracts. The Company presents such receivables as part of unbilled receivables at their net estimated realizable value. The same is tested for impairment as per the guidance in IFRS 9 using expected credit loss method. Contract liabilities: ₹ ₹ Contract assets: ₹ ₹ 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, 2019, 2020 and 2021, the aggregate amount of transaction price allocated to remaining performance obligations, other than those meeting the exclusion criteria above, were ₹ ₹ ₹ 384,881 59 C. Disaggregation of Revenues The tables below present disaggregated revenues from contracts with customers by business segment (refer to Note 34 “Segment Information”), sector and contract-type. The Company believes that the below disaggregation best depicts the nature, amount, timing and uncertainty of revenue and cash flows from economic factors. Information on disaggregation of revenues for the year ended March 31, 2019 is as follows: IT Services Americas 1 Americas 2 Europe APMEA Total IT Products ISRE Total A. Revenue Rendering of services ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ — ₹ 7,932 ₹ 571,365 Sale of products — — — — — 14,480 — 14,480 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 B. Revenue by sector Banking, Financial Services and Insurance ₹ 1,874 ₹ 98,130 ₹ 55,180 ₹ 18,332 ₹ 173,516 Health 60,162 88 9,968 3,786 74,004 Consumer 59,991 1,686 15,878 11,244 88,799 Communications 6,995 612 7,619 17,272 32,498 Energy, Natural Resources and Utilities 601 24,234 28,521 18,996 72,352 Manufacturing 387 21,980 19,869 3,920 46,156 Technology 33,552 20,462 19,137 2,957 76,108 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 C. Revenue by nature of contract Fixed price and volume based ₹ 94,787 ₹ 98,496 ₹ 100,023 ₹ 50,600 ₹ 343,906 ₹ — ₹ 6,142 ₹ 350,048 Time and materials 68,775 68,696 56,149 25,907 219,527 — 1,790 221,317 Products — — — — — 14,480 — 14,480 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 Information on disaggregation of revenues for the year ended March 31, 2020 is as follows: IT Services IT Products ISRE Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ — ₹ 7,950 ₹ 598,550 Sale of products — — — — — 11,682 — 11,682 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,151 ₹ 106,694 ₹ 53,869 ₹ 20,659 ₹ 183,373 Health 63,435 105 10,090 4,167 77,797 Consumer 67,980 2,054 16,030 10,448 96,512 Communications 8,061 1,048 7,753 16,794 33,656 Energy, Natural Resources and Utilities 418 26,024 29,854 19,661 75,957 Manufacturing 349 23,548 20,324 3,639 47,860 Technology 32,924 20,931 18,678 2,912 75,445 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 C. Revenue by nature of contract Fixed price and volume based ₹ 96,876 ₹ 108,665 ₹ 104,165 ₹ 53,220 ₹ 362,926 ₹ — ₹ 6,404 ₹ 369,330 Time and materials 78,442 71,739 52,433 25,060 227,674 — 1,546 229,220 Products — — — — — 11,682 — 11,682 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 Information on disaggregation of revenues for the year ended March 31, 2021 is as follows: IT Services IT Products ISRE Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ — ₹ 8,912 ₹ 611,767 Sale of products — — — — — 7,663 — 7,663 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,609 ₹ 103,040 ₹ 56,275 ₹ 23,228 ₹ 185,152 Health 64,397 18 12,390 4,789 81,594 Consumer 68,258 2,306 17,731 10,544 98,839 Communications 6,252 1,112 8,247 15,512 31,123 Energy, Natural Resources and Utilities 426 27,405 31,271 19,717 78,819 Manufacturing 265 23,350 22,339 3,024 48,978 Technology 35,180 21,689 16,245 5,236 78,350 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430 C. Revenue by nature of contract Fixed price and volume based ₹ 98,868 ₹ 110,143 ₹ 108,591 ₹ 54,519 ₹ 372,121 ₹ — ₹ 7,166 ₹ 379,287 Time and materials 78,519 68,777 55,907 27,531 230,734 — 1,746 232,480 Products — — — — — 7,663 — 7,663 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430

Expenses by nature

Expenses by nature	12 Months Ended
	Mar. 31, 2021
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Expenses by nature	25. Expenses by nature Year ended March 31, 2019 2020 2021 Employee compensation ₹ 299,774 ₹ 326,571 ₹ 332,371 Sub-contracting/ technical fees 94,725 90,521 83,609 Cost of hardware and software 13,567 11,491 7,684 Travel 17,768 18,169 5,258 Facility expenses 22,213 19,733 20,255 Depreciation, amortization and impairment* 19,474 20,862 27,656 Communication 4,561 4,812 6,069 Legal and professional fees 4,361 4,733 5,561 Rates, taxes and insurance 1,621 3,004 3,475 Marketing and brand building 2,714 2,532 1,011 Lifetime expected credit loss 980 1,043 1,506 Miscellaneous expenses** 11,736 5,344 4,836 Total cost of revenues, selling and marketing expenses and general and administrative expenses ₹ 493,494 ₹ 508,815 ₹ 499,291 * Depreciation, amortization, and impairment includes impairment charge on certain software platforms, capital work-in-progress, property, plant and equipment and intangible assets amounting to ₹ ₹ ** Miscellaneous expenses for the year ended March 31, 2019, includes an amount of ₹ ₹

Other operating income_(loss),

Other operating income/(loss), net	12 Months Ended
	Mar. 31, 2021
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Other operating income/(loss), net	26. Other operating income/(loss), net Year ended March 31, 2019 Sale of hosted data center services business: The calculation of the gain on sale is shown below: Particulars Total Cash consideration (net of disposal costs of ₹ ₹ 25,432 Less: Carrying amount of net assets disposed (including goodwill of ₹ (26,455 ) Add: Reclassification of exchange difference on foreign currency translation 4,131 Gain on sale ₹ 3,108 In accordance with the sale agreement, total cash consideration was ₹ ₹ ₹ ₹ ₹ Loss of control in subsidiary: Sale of Workday business and Cornerstone OnDemand business: The calculation of the gain is as shown below: Particulars Total Cash consideration ₹ 6,645 Less: Carrying amount of net assets disposed (includes goodwill of ₹ ₹ (5,475 ) Add: Reclassification of exchange difference on foreign currency translation 79 Gain on sale ₹ 1,249 Assets pertaining to Portugal, France, and Sweden were concluded during the year ended March 31, 2020. These disposal groups do not constitute a major component of the Company and hence were not classified as discontinued operations. Year ended March 31, 2020 During the year ended March 31, 2020, the Company concluded the sale of assets pertaining to Workday business and Cornerstone OnDemand business in Portugal, France, and Sweden. A gain of ₹ The Company has partially met the first year and second year business targets pertaining to the sale of its hosted data center business concluded during the year ended March 31, 2019. Change in fair value of the callable units pertaining to achievement of the business targets amounting to ₹ Year ended March 31, 2021 The Company has partially met the first and second-year business targets pertaining to the sale of its hosted data center business concluded during the year ended March 31, 2019. Change in fair value of the callable units pertaining to achievement of cumulative business targets amounting to ₹

Finance expenses

Finance expenses	12 Months Ended
	Mar. 31, 2021
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Finance expenses	27. Finance expenses Year ended March 31, 2019 2020 2021 Interest expense ₹ 5,616 ₹ 5,136 ₹ 4,298 Exchange fluctuation on foreign currency borrowings, net 1,759 2,192 790 ₹ 7,375 ₹ 7,328 ₹ 5,088

Finance and other income and Fo

Finance and other income and Foreign exchange gains/(losses), net	12 Months Ended
	Mar. 31, 2021
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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, 2019 2020 2021 Interest income ₹ 20,261 ₹ 21,764 ₹ 18,442 Dividend income 361 367 4 Net gain from investments classified as FVTPL 1,990 1,275 1,478 Net gain from investments classified as FVTOCI 311 675 988 Finance and other income ₹ 22,923 ₹ 24,081 ₹ 20,912 Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL 1,251 2,144 4,383 Other foreign exchange gains/(losses), net 1,964 1,025 (1,388 ) Foreign exchange gains/(losses), net ₹ 3,215 ₹ 3,169 ₹ 2,995 ₹ 26,138 ₹ 27,250 ₹ 23,907

Earnings per equity share

Earnings per equity share	12 Months Ended
	Mar. 31, 2021
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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: Year ended March 31, 2019 2020 2021 Profit attributable to equity holders of the Company ₹ 90,031 ₹ 97,218 ₹ 107,946 Weighted average number of equity shares outstanding 6,007,376,837 5,833,384,018 5,649,265,885 Basic earnings per share ₹ 14.99 ₹ 16.67 ₹ 19.11 Diluted: The calculation is performed in respect of share options to determine the number of shares that could have been acquired at fair value (determined as the average market price of the Company’s shares during the year). The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the share options. Year ended March 31, 2019 2020 2021 Profit attributable to equity holders of the Company ₹ 90,031 ₹ 97,218 ₹ 107,946 Weighted average number of equity shares outstanding 6,007,376,837 5,833,384,018 5,649,265,885 Effect of dilutive equivalent share options 14,927,530 14,439,221 12,391,937 Weighted average number of equity shares for diluted earnings per share 6,022,304,367 5,847,823,239 5,661,657,822 Diluted earnings per share ₹ 14.95 ₹ 16.62 ₹ 19.07

Employee stock incentive plans

Employee stock incentive plans	12 Months Ended
	Mar. 31, 2021
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Employee stock incentive plans	30. Employee stock incentive plans The stock compensation expense recognized for employee services received during the year ended March 31, 2019, 2020 and 2021, were ₹ ₹ ₹ Wipro Equity Reward Trust (“WERT”) In 1984, the Company established a controlled trust called the Wipro Equity Reward Trust (“WERT”). In the earlier years, WERT purchased shares of the Company out of funds borrowed from the Company. The Company’s Board Governance, Nomination and Compensation 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 27,353,853, 22,746,081 and 19,401,215 treasury shares as at March 31, 2019, 2020 and 2021, respectively. Wipro Employee Stock Option Plans and Restricted Stock Unit Option Plans A summary of the general terms of grants under stock option plans and restricted stock unit option plans are as follows: Name of Plan Number of Range of exercise Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) * 59,797,979 US $0.03 Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) * 59,797,979 ₹ 2 Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) * 49,831,651 ₹ 2 Wipro Equity Reward Trust Employee Stock Purchase Plan, 2013 ** 39,546,197 ₹ 2 Employees covered under Stock Option Plans and Restricted Stock Unit ( “RSU” Stock Option Plans * The maximum contractual term for these Stock Option Plans and RSU Option Plans is perpetual until the options are available for grant under the plan. ** The maximum contractual term for these Stock Option Plans is up to May 29, 2023 until the options are available for grant under the plan. The activity in equity-settled stock option plans and restricted stock unit option plan is summarized below: Year ended March 31, 2019 2020 2021 Range of exercise Numbers of options Outstanding at the beginning of the year ₹ 2 13,543,997 17,607,463 15,594,190 US $ 0.03 10,199,054 14,446,790 7,854,540 Bonus on outstanding (Refer to Note 22) ₹ 2 4,773,755 — — US $ 0.03 3,957,434 — — Granted * ₹ 2 4,607,000 5,662,500 6,275,290 US $ 0.03 4,849,000 5,341,000 5,033,648 Exercised ₹ 2 (2,739,097 ) (4,610,572 ) (3,356,199 ) US $ 0.03 (1,541,803 ) (2,496,125 ) (3,269,832 ) Modification** ₹ 2 — — — US $ 0.03 — (5,681,966 ) 3,453,015 Forfeited and expired ₹ 2 (2,578,192 ) (3,065,201 ) (2,681,333 ) US $ 0.03 (3,016,895 ) (3,755,159 ) (2,248,895 ) Outstanding at the end of the year ₹ 2 17,607,463 15,594,190 15,831,948 US $ 0.03 14,446,790 7,854,540 10,822,476 Exercisable at the end of the year ₹ 2 1,300,781 1,502,957 2,679,538 US $ 0.03 948,877 1,212,560 465,603 * Includes 1,567,000, 2,461,500 and 2,969,860 Performance based stock options (RSU) during the year ended March 31, 2019, 2020 and 2021, respectively. 1,673,000, 2,524,600 and 2,376,980 Performance based stock options (ADS) during the year ended March 31, 2019, 2020 and 2021, respectively. Performance based stock options (RSU) 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). The activity in cash-settled stock option plans and restricted stock unit option plan is summarized below: Year ended March 31, 2020 2021 Number of options Outstanding at the beginning of the year — 4,721,388 Modification** 5,681,966 (3,453,015 ) Exercised (429,909 ) (845,066 ) Forfeited and lapsed (530,669 ) (345,108 ) Outstanding at the end of the year 4,721,388 78,199 Exercisable at the end of the year 63,999 23,999 The carrying value of liability towards Cash Settled RSU’s outstanding was ₹ ₹ ₹ ₹ ** Restricted Stock Units arrangements that were modified during the year ended March 31, 2020 Pursuant to the Securities Exchange Board of India (“ SEBI NRIs ₹ ** Restricted Stock Units arrangements that were modified during the year ended March 31, 2021 Pursuant to the SEBI clarification dated December 18, 2020, the restriction under SEBI circular dated October 10, 2019 “Framework of Depository Receipts” shall not apply in case of issue of Depository Receipts to NRIs, pursuant to share based employee benefit schemes which are implemented by a company in terms of SEBI (Share Based Employee Benefits) Regulations 2014, the Board Governance, Nomination and Compensation Committee approved in January 2021, allotment of underlying equity shares in respect of ADSs to be issued and allocated to NRI employees upon exercise of vested ADS RSU under the Company’s WARSUP 2004 Plan. This change was accounted as a modification and the fair value on the date of modification was determined based on prevailing market price and accordingly an amount of ₹ The following table summarizes information about outstanding stock options and restricted stock unit option plan: Year ended March 31, 2019 2020 2021 Range of exercise price and Weighted average exercise price Number of options Weighted Average Number of options Weighted Average Number of options Weighted Average ₹ 17,607,463 24 15,594,190 23 15,831,948 18 US $ 0.03 14,446,790 26 7,854,540 23 10,822,476 19 The weighted-average grant-date fair value of options granted during the year ended March 31, 2019, 2020 and 2021 was ₹ ₹ ₹ ₹ ₹ ₹

Employee benefits

Employee benefits	12 Months Ended
	Mar. 31, 2021
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Employee benefits	31. Employee benefits a) Employee costs includes Year ended March 31, 2019 2020 2021 Salaries and bonus ₹ 289,005 ₹ 315,036 ₹ 318,043 Employee benefits plans Gratuity and other defined benefit plans 1,459 1,845 2,085 Defined contribution plans 7,372 8,428 9,346 Share-based compensation* 1,938 1,262 2,897 ₹ 299,774 ₹ 326,571 ₹ 332,371 * Includes ₹ The employee benefit cost is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2019 2020 2021 Cost of revenues ₹ 251,818 ₹ 279,356 ₹ 282,983 Selling and marketing expenses 30,972 30,763 31,236 General and administrative expenses 16,984 16,452 18,152 ₹ 299,774 ₹ 326,571 ₹ 332,371 Defined benefit plan actuarial (gains)/losses recognized in other comprehensive income include: Year ended March 31, 2019 2020 2021 Re-measurement of net defined benefit liability/(asset) Return on plan assets excluding interest income—Loss/(Gain) ₹ (49 ) ₹ 76 ₹ (578 ) Actuarial loss/(gain) arising from financial assumptions 73 749 423 Actuarial loss/(gain) arising from demographic assumptions (40 ) 227 155 Actuarial loss/(gain) arising from experience adjustments (266 ) 194 (334 ) ₹ (282 ) ₹ 1,246 ₹ (334 ) b) Defined benefit plans Defined benefit plans include gratuity for employees drawing salary in Indian rupees and certain benefits 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, 2019 2020 2021 Current service cost ₹ 1,434 ₹ 1,782 ₹ 2,085 Net interest on net defined benefit liability/(asset) 25 63 131 Net charge to statement of income 1,459 1,845 2,216 Actual return on plan assets ₹ 607 ₹ 513 ₹ 1,127 As at March 31, 2020 2021 Defined benefit obligation at the beginning of the year ₹ 10,485 ₹ 13,465 Acquisitions 229 7 Current service cost 1,782 2,085 Interest on obligation 652 681 Benefits paid (1,123 ) (1,069 ) Remeasurement loss/(gains) Actuarial loss/(gain) arising from financial assumptions 749 423 Actuarial loss/(gain) arising from demographic assumptions 227 155 Actuarial loss/(gain) arising from experience adjustments 194 (334 ) Translation adjustment 270 62 Defined benefit obligation at the end of the year ₹ 13,465 ₹ 15,475 Change in plan assets is summarized below: As at March 31, 2020 2021 Fair value of plan assets at the beginning of the year ₹ 9,443 ₹ 10,535 Acquisitions 58 — Expected return on plan assets 589 550 Employer contributions 383 1,993 Benefits paid (95 ) (76 ) Remeasurement (loss)/gains Return on plan assets excluding interest income—(loss)/gain (76 ) 578 Translation adjustment 233 57 Fair value of plan assets at the end of the year ₹ 10,535 ₹ 13,637 Present value of unfunded obligation ₹ (2,930 ) ₹ (1,838 ) Recognized asset/(liability) ₹ (2,930 ) ₹ (1,838 ) As at March 31, 2020 and 2021, 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, 2020 2021 Discount rate 5.05 % 4.69 % Expected return on plan assets 5.05 % 4.69 % Expected rate of salary increase 6.60 % 6.57 % Duration of defined benefit obligations 9 years 9 years 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. 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 future contribution and estimated future benefit payments from the fund are as follows: Expected contribution to the fund during the year ending March 31, 2022 ₹ 1,787 Estimated benefit payments from the fund for the year ending March 31: 2022 ₹ 1,802 2023 1,417 2024 1,406 2025 1,385 2026 1,361 Thereafter 15,915 Total ₹ 23,286 The expected benefits are based on the same assumptions used to measure the Company’s benefit obligations as at March 31, 2021. Sensitivity for significant actuarial assumptions is computed to show the movement in defined benefit obligation by 1 percentage. As of March 31, 2021, every 1 percentage point increase/ (decrease) in discount rate will result in (decrease)/increase of defined benefit obligation by approximately ₹ ₹ ₹ ₹ As of March 31, 2021, every 1 percentage point increase/ (decrease) in expected rate of salary will result in increase/ (decrease) of defined benefit obligation by approximately ₹ ₹ ₹ ₹ c) Provident fund: The details of fund and plan assets are given below: As at March 31, 2020 2021 Fair value of plan assets ₹ 61,397 ₹ 71,196 Present value of defined benefit obligation (61,397 ) (71,196 ) Net (shortfall)/ excess ₹ — ₹ — 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, 2020 2021 Discount rate for the term of the obligation 6.05 % 5.80 % Average remaining tenure of investment portfolio 7 years 6 years Guaranteed rate of return 8.50 % 8.50 %

Related party relationship and

Related party relationship and transactions	12 Months Ended
	Mar. 31, 2021
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Related party relationship and transactions	32. Related party relationship and transactions List of subsidiaries and associates as at March 31, 2021, are provided in the table below: Subsidiaries Subsidiaries Subsidiaries Country of Wipro, LLC USA Wipro Gallagher Solutions, LLC USA Wipro Opus Mortgage Solutions LLC (formerly known as Opus Capital Markets Consultants, LLC) USA Wipro Promax Analytics Solutions Americas, LLC USA Wipro Insurance Solutions, LLC USA Wipro IT Services, LLC USA HealthPlan Services, Inc. ** USA Wipro Appirio, Inc. (formerly known as Appirio, Inc) ** USA Designit North America, Inc. (formerly known as Cooper Software Inc.) USA Infocrossing, LLC USA Wipro US Foundation USA International TechneGroup Incorporated ** USA Wipro Designit Services, Inc. (Formerly known as Rational Interaction, Inc) ** USA Wipro VLSI Design Services, LLC (formerly known as Eximius Design, LLC) USA Wipro Overseas IT Services Pvt. Ltd India Wipro Japan KK Japan Wipro Shanghai Limited China Wipro Trademarks Holding Limited India Wipro Travel Services Limited India Wipro Holdings (UK) Limited U.K. Designit A/S Denmark Designit Denmark A/S Denmark Designit Germany GmbH Germany Designit Oslo A/S Norway Designit Sweden AB Sweden Designit T.L.V Ltd. Israel Designit Tokyo Ltd. Japan Designit Spain Digital, S.L. ** Spain Wipro Europe Limited U.K. Wipro UK Limited U.K. Wipro Financial Services UK Limited U.K. Wipro IT Services S.R.L. Romania Wipro 4C NV (formerly known as 4C NV) Belgium Wipro 4C Danmark ApS (formerly known as 4C Danmark ApS) Denmark 4C Nederland B.V Netherlands Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) ** U.K. Wipro 4C Consulting France SAS (formerly known as 4C Consulting France) France Wipro IT Services UK Societas U.K. Wipro Doha LLC # Qatar Wipro Technologies SA DE CV Mexico Wipro Philippines, Inc. Philippines Wipro Holdings Hungary Korlátolt Felelősségű Társaság Hungary Wipro Holdings Investment Korlátolt Felelősségű Társaság Hungary Wipro Information Technology Egypt SAE Egypt Wipro Arabia Co. Limited * Saudi Women’s Business Park Technologies Limited * Saudi Wipro Poland SP Z.O.O Poland Wipro IT Services Poland SP Z.O.O Poland Wipro Technologies Australia Pty Ltd Australia Wipro Corporate Technologies Ghana Limited Ghana Wipro Technologies South Africa (Proprietary) Limited South Wipro Technologies Nigeria Limited Nigeria Wipro IT Service Ukraine, LLC Ukraine Wipro Information Technology Netherlands BV. Netherlands Wipro Portugal S.A. ** Portugal Wipro Technologies Limited Russia Wipro Technology Chile SPA Chile Wipro Solutions Canada Limited Canada Wipro Information Technology Kazakhstan LLP Kazakhstan Wipro Technologies W.T. Sociedad Anonima Costa Rica Wipro Outsourcing Services (Ireland) Limited Ireland Wipro Technologies VZ, C.A. Venezuela Wipro Technologies Peru SAC Peru Wipro do Brasil Servicos de Tecnologia Ltda Brazil Wipro do Brasil Technologia Ltda ** Brazil Wipro Technologies SA Argentina Wipro Technologies SRL Romania PT. WT Indonesia Indonesia Wipro (Thailand) Co. Limited Thailand Wipro Bahrain Limited Co. W.L.L (formerly known as Wipro Bahrain Limited Co. S.P.C.) Bahrain Wipro Gulf LLC Sultanate Rainbow Software LLC Iraq Wipro Networks Pte Limited Singapore Wipro (Dalian) Limited China Wipro Technologies SDN BHD Malaysia Wipro Chengdu Limited China Wipro IT Services Bangladesh Limited Bangladesh Wipro HR Services India Private Limited India Encore Theme Technologies Private Limited * India Eximius Design India Private Limited India * All the above direct subsidiaries are 100% held by the Company except that the Company holds 83.4% of the equity securities of Encore Theme Technologies Private Limited, 66.67% of the equity securities of Wipro Arabia Co. Limited and 55% of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Co. Limited. The remaining 16.6% equity securities of Encore Theme Technologies Private Limited will be acquired subject to and after receipt of certain regulatory approvals/confirmations. # 51% of equity securities of Wipro Doha LLC are held by a local shareholder. However, the beneficial interest in these holdings is with the Company. 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. ** Step Subsidiary details of Wipro Portugal S.A, Wipro do Brasil Technologia Ltda, Designit Spain Digital, S.L, HealthPlan Services, Inc, International TechneGroup Incorporated, Wipro Appirio, Inc. (formerly known as Appirio, Inc), Wipro Designit Services, Inc (formerly known as Rational Interaction, Inc) and Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Wipro Portugal S.A. Portugal Wipro Technologies GmbH Germany Wipro IT Services Austria GmbH (formerly known as Cellent GmbH) Austria Wipro do Brasil Technologia Ltda Brazil Wipro Do Brasil Sistemetas De Informatica Ltd Brazil Wipro do Brasil Servicos Ltda (formerly known as IVIA Serviços De Informática ltda) Brazil Designit Spain Digital, S.L. Spain Designit Colombia S A S Colombia Designit Peru SAC Peru HealthPlan Services, Inc. USA HealthPlan Services Insurance Agency, LLC USA International TechneGroup Incorporated USA International TechneGroup Ltd. U.K. ITI Proficiency Ltd Israel International TechneGroup S.R.L. Italy MechWorks S.R.L. Italy Wipro Appirio, Inc. (formerly known as Appirio, Inc) USA Appirio, K.K Japan Topcoder, LLC. USA Wipro Appirio (Ireland) Limited (formerly known as Appirio Ltd) Ireland Wipro Appirio UK Limited (formerly known as Appirio Ltd (UK)) U.K. Wipro Designit Services, Inc (formerly known as Rational Interaction, Inc) USA Rational Consulting Australia Pty Ltd Australia Wipro Designit Services Limited (formerly known as Rational Interaction Limited) Ireland Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) U.K. CloudSocius DMCC UAE As at March 31, 2021 the Company held 43.7% interest in Drivestream Inc, 33% interest in Denim Group Limited and 33.3% in Denim Group Management, 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 Director Azim Premji Foundation for Development Entity controlled by Director Hasham Traders Entity controlled by Director Prazim Traders Entity controlled by Director Zash Traders Entity controlled by Director Hasham Investment and Trading Co. Pvt. Ltd Entity controlled by Director Azim Premji Philanthropic Initiatives Pvt. Ltd Entity controlled by Director Azim Premji Trust Entity controlled by Director Wipro Enterprises (P) Limited Entity controlled by Director Wipro GE Healthcare Private Limited Entity controlled by Director Key management personnel Rishad A. Premji Chairman Thierry Delaporte Chief Executive Officer and Managing Director (i) Abidali Z. Neemuchwala Chief Executive Officer and Managing Director (ii) Azim H. Premji Non-Executive Non-Independent Director (iii) William Arthur Owens Non-Executive Director M.K. Sharma Non-Executive Director Ireena Vittal Non-Executive Director Dr. Patrick J. Ennis Non-Executive Director Patrick Dupuis Non-Executive Director Arundhati Bhattacharya Non-Executive Director (iv) Deepak M. Satwalekar Non-Executive Director (v) Jatin Pravinchandra Dalal Chief Financial Officer (i) Mr. Thierry Delaporte was appointed as Chief Executive Officer and Managing Director of the Company with effect from July 6, 2020 for a period of five years. (ii) Mr. Abidali Z. Neemuchwala resigned as the Chief Executive Officer and Managing Director of the Company with effect from the end of the day on June 1, 2020. (iii) Mr. Azim H. Premji is the ultimate controlling party. (iv) Ms. Arundhati Bhattacharya resigned as Non- Executive Director with effect from close of business hours on June 30, 2020. (v) Mr. Deepak M. Satwalekar was appointed as Non- Executive Director with effect from July 1, 2020 for a term of five years. Relatives of key management personnel: —Yasmeen A. Premji —Tariq A. Premji The Company has the following related party transactions: Entities controlled by Directors Key Management Transactions / balances 2019 2020 2021 2019 2020 2021 Sale of goods and services ₹ 102 ₹ 43 ₹ 171 ₹ — ₹ — ₹ — Assets purchased 240 741 423 — — — Dividend 3,171 3,987 3,760 191 243 242 Buyback of shares — 69,392 91,562 — 4,076 — Rental income 43 45 50 — — — Rent Paid 8 2 2 5 9 7 Others 63 119 44 — — — Key management personnel Remuneration and short-term benefits ₹ — ₹ — ₹ — ₹ 341 ₹ 354 ₹ 741 Other benefits — — — 173 178 231 Balance as at the year end Receivables ₹ 132 ₹ 94 ₹ 241 ₹ — ₹ — ₹ — Payables 8 23 — 155 166 333 * Post-employment benefits comprising compensated absences is not disclosed, as these are determined for the Company as a whole. Benefits includes the prorated value of RSU granted to the personnel, which vest over a period. Other benefits include share-based compensation ₹ ₹ ₹ 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 Managerial 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, 2021
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Commitments and contingencies	33. Commitments and contingencies Capital commitments: ₹ ₹ Guarantees: ₹ ₹ Contingencies and lawsuits: The Company’s assessments are completed for the years up to March 31, 2016 in India. The Company has received demands on multiple tax issues in India. These claims are primarily arising out of denial of deduction under section 10A of the Income Tax Act, 1961 in respect of profits 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 & development expenses, transfer pricing adjustments on intercompany / inter unit transactions and other issues. Income tax claims against the Company amounting to ₹ ₹ The contingent liability in respect of disputed demands for excise duty, custom duty, sales tax and other matters amounting to ₹ ₹ The Hon’ble Supreme Court of India, through a ruling in February 2019, provided interpretation on the components of Salary on which the Company and its employees are to contribute towards Provident Fund under the Employee’s Provident Fund Act. Based on the current evaluation, the Company believes it is not probable that certain components of Salary paid by the Company will be subject to contribution towards Provident Fund due to the Hon’ble Supreme Court of India order. The Company will continue to monitor and evaluate its position based on future events and developments.

Segment information

Segment information	12 Months Ended
	Mar. 31, 2021
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Segment information	34. Segment information The Company is organized into the following operating segments: IT Services, IT Products and India State Run Enterprise segment (“ ISRE IT Services: SMUs APMEA Americas 1 and Americas 2 are primarily organized by industry sector, while Europe and APMEA are organized by countries. Americas 1 LATAM” Americas 2 Europe APMEA The corresponding information for the year ended March 31, 2019 and 2020 have been re-stated to give effect to the above changes. 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. Prior to the Company’s re-organization of its IT services segment, the IT services segment was organized by seven industry verticals: Banking, Financial Services and Insurance (“ BFSI Health BU CBU ENU MFG TECH COMM 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: ISRE: The Chairman of the Company has been identified as the Chief Operating Decision Maker (“ CODM 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, 2019 is as follows: IT Services IT Products ISRE Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 164,321 ₹ 168,264 ₹ 157,165 ₹ 76,907 ₹ 566,657 ₹ 14,480 ₹ 7,932 ₹ (9 ) ₹ 589,060 Other operating income/(loss), net — — — — 4,344 — — — 4,344 Segment Result 23,020 29,612 31,550 9,421 93,603 (1,038 ) (1,892 ) 418 91,091 Unallocated 4,475 — — — 4,475 Segment Result Total ₹ 102,422 ₹ (1,038 ) ₹ (1,892 ) ₹ 418 ₹ 99,910 Finance expense (7,375 ) Finance and other income 22,923 Share of net profit/(loss) of associates accounted for using the equity method (43 ) Profit before tax ₹ 115,415 Income tax expense (25,242 ) Profit for the year ₹ 90,173 Depreciation, amortization and impairment ₹ 19,474 Information on reportable segments for the year ended March 31, 2020 is as follows: IT Services IT Products ISRE Reconciling Total Americas 1 Americas 2 Europe APMEA Total Items Revenue ₹ 176,115 ₹ 181,481 ₹ 157,526 ₹ 78,676 ₹ 593,798 ₹ 11,657 ₹ 7,950 ₹ (4 ) ₹ 613,401 Other operating income/(loss), net — — — — 1,144 — — — 1,144 Segment Result 27,289 34,341 27,617 9,550 98,797 (323 ) (1,849 ) 229 96,854 Unallocated 7,732 — — — 7,732 Segment Result Total ₹ 107,673 ₹ (323 ) ₹ (1,849 ) ₹ 229 ₹ 105,730 Finance expense (7,328 ) Finance and other income 24,081 Share of net profit/(loss) of associates accounted for using the equity method 29 Profit before tax ₹ 122,512 Income tax expense (24,799 ) Profit for the year ₹ 97,713 Depreciation, amortization and impairment ₹ 20,862 Information on reportable segments for the year ended March 31, 2021 is as follows: IT Services IT Products ISRE Reconciling Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 178,091 ₹ 179,821 ₹ 165,441 ₹ 82,462 ₹ 605,815 ₹ 7,685 ₹ 8,912 ₹ 13 ₹ 622,425 Other operating income/(loss), net — — — — (81 ) — — — (81 ) Segment Result 33,040 41,589 31,673 11,476 117,778 45 1,061 (903 ) 117,981 Unallocated 5,153 — — — 5,153 Segment Result Total ₹ 122,850 ₹ 45 ₹ 1,061 ₹ (903 ) ₹ 123,053 Finance expense (5,088 ) Finance and other income 20,912 Share of net profit/(loss) of associates accounted for using the equity method 130 Profit before tax ₹ 139,007 Income tax expense (30,345 ) Profit for the year ₹ 108,662 Depreciation, amortization and impairment ₹ 27,656 Revenues from India, being Company’s country of domicile, is ₹ ₹ ₹ 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, 2019 2020 2021 United States of America ₹ 315,301 ₹ 338,490 ₹ 336,009 United Kingdom 59,568 65,258 67,852 ₹ 374,869 ₹ 403,748 ₹ 403,861 No customer individually accounted for more than 10% of the revenues during the year ended March 31, 2019, 2020 and 2021. 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) Effective beginning of fiscal year ended March 31, 2021, revenue from sale of traded cloud-based licenses is no longer reported in IT Services revenue and finance income on deferred consideration earned under total outsourcing contracts is not included in segment revenue. Further, for evaluating performance of the individual operating segments, stock compensation expense is allocated based on the accelerated amortization as per IFRS 2. Segment information for the year ended March 31, 2019 and 2020 has been re-stated to give effect to these changes. b) “Reconciling items” includes elimination of inter-segment transactions and other corporate activities. c) Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues. d) 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). e) During the year ended March 31, 2021, the Company has contributed ₹ f) Other operating income/(loss) of ₹ ₹ ₹ g) Segment results for the year ended March 31, 2021, are after considering the impact of impairment charge of ₹ ₹ ₹ ₹ h) Segment results for Americas 1 for the year ended March 31, 2019, are after considering the impact of impairment charges on certain software platform and intangible assets recognized on acquisitions. Refer to Note 25. i) Segment results for year ended March 31, 2021, are after considering additional amortization of ₹ j) Segment results for Americas 2 for the year ended March 31, 2019, are after considering the impact of ₹ k) Segment results of IT Services segment are after recognition of share-based compensation expense ₹ ₹ ₹

Definitive Agreement to Acquire

Definitive Agreement to Acquire the IT Units of Metro AG	12 Months Ended
	Mar. 31, 2021
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Definitive Agreement to Acquire the IT Units of Metro AG	35. On December 22, 2020, as part of strategic partnership, the Company entered into a definitive agreement to acquire the IT units of Metro AG in Germany and Romania. Based on the terms and conditions of the agreement, the Company has assessed that the transaction does not meet the definition of business under IFRS 3 “Business Combinations”. As at March 31, 2021, the Company paid an advance of ₹

Disclosure Of Detailed Informat

Disclosure Of Detailed Information About Service Arrangements Explanatory	12 Months Ended
	Mar. 31, 2021
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Disclosure Of Detailed Information About Service Arrangements Explanatory	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.

Events after the reporting peri

Events after the reporting period	12 Months Ended
	Mar. 31, 2021
Events After The Reporting Period [Abstract]
Events after the reporting period	37. Events after the reporting period a. On April 1, 2021, the Company entered into a definitive agreement to acquire Ampion, an Australia-based provider of cyber security, DevOps and quality engineering services for a total consideration of AUD 150 million. The acquisition is subject to customary closing conditions and regulatory approvals and is expected to be concluded in the quarter ending June 30, 2021. b. In April 2021, the Company completed its acquisition of Capco, a global management and technology consultancy providing digital, consulting and technology services to financial institutions in the Americas, Europe and the Asia Pacific, and its subsidiaries, for an upfront cash consideration of ₹ c. In May 2021, the Company sold its entire investment in Ensono Holdings, LLC for a consideration of US$ 76.24 million. d. In June 2021, the Company sold its entire investment in Denim Group, Ltd. and Denim Group Management, LLC (“Denim Group”) for a consideration of US$ 22.42 million. e. In June 2021, the Company’s Board has approved a proposal for issuance of U.S. dollar denominated Notes up to US$ 750 million.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Mar. 31, 2021
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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 All intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. Non-controlling Non-controlling non-controlling non-controlling non-controlling non-controlling non-controlling non-controlling 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. Non-current Assets and liabilities of disposal groups that are available for immediate sale and where the sale is highly probable of being completed within one year from the date of classification are considered and classified as assets held for sale and liabilities associated with assets held for sale. Non-current
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. Gains/(losses), net, relating to translation or settlement of borrowings denominated in foreign currency are reported within finance expense. Non-monetary non-monetary 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 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 Non-derivative • 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 • 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 Non-derivative non-derivative 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 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 borrowings within current 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 (FVTPL) 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 fair value through other comprehensive income (FVTOCI) (except for debt instruments that are designated at fair value through Profit or Loss (FVTPL) 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 Interest income is recognized in the consolidated statement of income for FVTPL debt instruments. Dividend on financial assets at FVTPL is recognized when the Group’s right to receive dividend 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 non-current non-current d. Trade payables, accrued expenses, and other liabilities Trade payables, accrued expenses, and other liabilities are initially recognized at fair value, 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 the business combination is 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. Derivatives are recognized and measured at fair value. Attributable transaction costs are recognized in 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, 2021 is ₹ ₹ ₹ ₹ 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 a part of the Group are classified as Treasury shares. The Company has 27,353,853, 22,746,081 and 19,401,215 treasury shares as at March 31, 2019, 2020 and 2021, respectively. Treasury shares are recorded at acquisition cost. c) Retained earnings Retained earnings comprises of the Company’s undistributed earnings after taxes. This includes Capital reserve as at March 31, 2019, 2020 and 2021 amounting to ₹ ₹ ₹ d) Special Economic Zone Re-Investment The SEZ Re-Investment Income-tax 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 (FCTR) 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 securities 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. Capital redemption reserve amounting to ₹ ₹ i) Dividend A final dividend, including tax thereon, on common stock is recorded as a liability on the date of approval by the shareholders. An interim dividend, including tax thereon, 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 and related transaction costs are recorded as a reduction of free reserves. 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, securities premium and retained earnings to the share capital.
Property, plant and equipment	(vi) Property, plant and equipment a) Recognition and measurement 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. Capital work-in-progress 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 combination	(vii) Business combination, Goodwill, and Intangible assets a) Business combination 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 are adjusted, annually. The estimated useful lives of the amortizable intangible assets for the current and comparative periods are as follows: Category Useful life Customer-related intangibles 0.75 to 15 years Marketing related intangibles 3 to 10 years
Leases	(viii) Leases On April 1, 2019, the Company adopted IFRS 16 “Leases”, which applied to all lease contracts outstanding as at April 1, 2019, using modified retrospective method by recording the cumulative effect of initial application as an adjustment to opening retained earnings. The Company has made use of the following practical expedients available in its transition to IFRS 16:— a) The Company will not reassess whether a contract is or contains a lease. Accordingly, the definition of lease in accordance with IAS 17 and IFRIC-4 b) The Company has applied a single discount rate to a portfolio of leases of similar assets in similar economic environment. Consequently, the Company has recorded its lease liability using the present value of remaining lease payments, discounted using the incremental borrowing rate at the date of initial application and the right-of-use c) The Company excluded the initial direct costs from measurement of the Right-of-Use (“ RoU d) The Company does not recognize RoU assets and lease liabilities for leases with less than twelve months of lease term and low-value The weighted average of discount rates applied to lease liabilities as at April 1, 2019 is 5.7%. On adoption of IFRS 16, a) the Company has recognized right-of-use ₹ ₹ b) the net carrying value of assets procured under the finance lease of ₹ ₹ ₹ of-use , c) the obligations under finance leases of ₹ (non-current ₹ ₹ d) prepaid rent on leasehold land and other assets, which were earlier classified under “Other Assets” have been reclassified to right-of-use ₹ The adoption of the new standard has resulted in a reduction of ₹ ₹ 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 The Company at the commencement of the lease contract recognizes a RoU asset at cost and corresponding lease liability, except for leases with term of less than twelve months (short-term leases) and low-value 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 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 Company recognizes the amount of the re-measurement re-measurement Lease liability payments 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 sub-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.
Financial assets	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.
Non-financial assets	b) Non-financial The Company assesses long-lived assets such as property, plant and equipment, RoU assets and acquired 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 value-in-use VIU
Employee benefits	(xi) Employee benefits Post-employment and pension 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 only 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, 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 Employees receive benefits from a provident fund, which is a defined benefit plan. The employer and employees each make periodic contributions to the plan. A portion of the contribution is made to the approved provident fund trust managed by the Company while the remainder of the 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. b. 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. c. Gratuity and 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 lumpsum payment as set out in rules of each fund. The Company’s obligations in respect of the above plans, which are defined benefit plans, are provided for based on actuarial valuation using the projected unit credit method. The Company recognizes remeasurement gains and losses of the net defined benefit liability / (asset) in other comprehensive income, net of taxes. d. Termination benefits Termination benefits are expensed when the Company can no longer withdraw the offer of those benefits. e. Short-term benefits Short-term employee benefit obligations 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 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. f. 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
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
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, business process services, sale of IT and other products. Effective April 1, 2018, the Company adopted IFRS 15 “Revenue from Contracts with Customers” using the cumulative catch-up ₹ 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 in exchange for those products or services. 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 judgement 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 arrangement consideration to separately identifiable performance obligation 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 the services rendered: 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” 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 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. Unbilled receivables on other than fixed-price development contracts 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. 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 as 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 and allowances. • 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 and amortized over the contract term. • 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. The asset so recognized is amortized 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 a year 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. • 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. If Company controls the good or service before it is transferred to the customer, Company is the principal; if not, the Company is the agent. • Estimates of 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.
Finance expenses	(xv) Finance expenses Finance expenses comprises interest cost on borrowings, lease liabilities and net defined benefit liability, gains or losses arising on re-measurement
Finance and other income	(xvi) Finance and other income Finance and other income comprise interest income on deposits, dividend income and gains / (losses) on disposal of investments. 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
Assets held for sale	(xx) Assets held for sale Sale of business is classified as held for sale, if their carrying amount is intended to be recovered principally through sale rather than through continuing use. The condition for classification as held for sale is met when disposal business is available for immediate sale and the same is highly probable of being completed within one year from the date of classification as held for sale.
Discontinued operations	(xxi) Discontinued operations A discontinued operation is a component of the Company’s business that represents a separate line of business that has been disposed of or is held for sale, or is a subsidiary acquired exclusively with a view to resale. Classification as a discontinued operation occurs upon the earlier of disposal or when the operation meets the criteria to be classified as held for sale.
Disposal of assets	(xxii) Disposal of assets The gain or loss arising on disposal or retirement of assets is recognized in the consolidated statement of income.
New Accounting standards, amendments and interpretations adopted by the Company effective from April 1, 2020:	New Accounting standards, amendments and interpretations adopted by the Company effective from April 1, 2020: Amendment to IFRS 3 - Business combination The International Accounting Standard Board has issued amendments to IFRS 3, ‘Business Combinations’, in connection with clarification of business definition, which help in determining whether an acquisition made is of a business or a group of assets. The amendment added a test that makes it easier to conclude that a Company has acquired a group of assets, rather than a business, if the value of the assets acquired is substantially all concentrated in a single asset or group of similar assets. The adoption of amendment to IFRS 3 is applicable to new acquisition on a prospective basis and did not have any impact on the consolidated financial statements of the Company. Amendment to IFRS 9, IAS 39 and IFRS 7 – Interest Rate Benchmark Reform The IASB amended some of its requirements for hedge accounting. The amendments provide relief from potential effects of the uncertainty caused by the IBOR reform. In addition, the amendments require companies to provide additional information to investors about their hedging relationships that are directly affected by these uncertainties. The adoption of amendment to IFRS 9, IAS 39 and IFRS 7 did not have any significant material impact on the consolidated financial statements of the Company. Amendment to IAS 1 and IAS 8 – Definition of Material The IASB issued Amendment to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to update a new definition of material in IAS 1. The amendments clarify the definition of “material” and how it should be applied by including in the definition guidance that until now has featured elsewhere in IFRS Standards. The new definition clarifies that, information is considered material if omitting, misstating, or obscuring such information, could reasonably be expected to influence the decisions that the primary users of general-purpose financial statements make based on those financial statements. The definition of material in IAS 8 has been replaced by a reference to the definition of material in IAS 1. In addition, the IASB amended other Standards and the Conceptual Framework that contain a definition of material or refer to the term ‘material’ to ensure consistency. The adoption of the amendment to IAS 1 and IAS 8 did not have any material impact on its evaluation of materiality in relation to the consolidated financial statements. Amendment to IFRS 16 – Leases The IASB issued amendments to IFRS 16, “Leases”, provide lessees with an exemption from assessing whether a COVID-19-related COVID-19-related COVID-19-related ₹
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, 2020 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: Amendment to IAS 1 – Presentation of Financial Statements On January 23, 2020, the IASB issued “Classification of liabilities as Current or Non-Current non-current. Amendment to IAS 37 – Onerous Contracts – Cost of Fulfilling a Contract On May 14, 2020, the IASB issued “Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37)”, amending the standard regarding costs a company should include as the cost of fulfilling a contract when assessing whether a contract is onerous. The amendment specifies that the “cost of fulfilling” a contract comprises the “costs that relate directly to the contract”. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. These amendments are effective for annual reporting periods beginning on or after January 1, 2022, with earlier application permitted. The Company is currently evaluating the impact of amendment to IAS 37 on the consolidated financial statements. IFRS 9 – Annual Improvements to IFRS Standards—2018-2020 On May 14, 2020, IASB amended IFRS 9 as part of its Annual Improvements to IFRS Standards 2018-2020. The amendment clarifies which fees an entity includes when it applies the ‘10 percent’ test in paragraph B3.3.6 of IFRS 9 in assessing whether to derecognize a financial liability. This amendment is effective for annual reporting periods beginning on or after January 1, 2022, with earlier application permitted. The Company is currently evaluating the impact of amendment to IFRS 9 on the consolidated financial statements. Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – Interest Rate Benchmark Reform (Phase 2) In August 2020, the IASB issued Interest Rate Benchmark Reform (Phase 2), which amends IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. The amendments complement those issued in 2019 and focus on the effects on financial statements when a company replaces the old interest rate benchmark with an alternative benchmark rate as a result of the reform. The amendments in this final phase relate to the modification of financial assets, financial liabilities and lease liabilities, specific hedge accounting requirements, and disclosure requirements applying IFRS 7 to accompany the amendments regarding modifications and hedge accounting. These amendments are effective for annual reporting periods beginning on or after January 1, 2021 and are to be applied retrospectively, with earlier application permitted. The Company is currently evaluating the impact of the amendment on the consolidated financial statements. Amendment to IAS 1 – Presentation of Financial Statements On February 12, 2021, the IASB amended IAS 1 “Presentation of Financial Statements” and IFRS Practice Statement 2 “Making Materiality Judgements”. The amendments require companies to disclose their material accounting policy information rather than their significant accounting policies. The amendments clarify that accounting policy information may be material because of its nature, even if the related amounts are immaterial. The amendments also clarified that accounting policy information is material if users of an entity’s financial statements would need it to understand other material information in the financial statements; and the amendments clarify that if an entity discloses immaterial accounting policy information, such information shall not obscure material accounting policy information. 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 Company is currently evaluating the impact of amendment to IAS 1 on the consolidated financial statements. Amendment to IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors On February 12, 2021, the IASB amended IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”. The amendments provided ‘Definition of Accounting Estimates (Amendments to IAS 8)’ to help entities to distinguish between accounting policies and accounting estimates. This distinction is important because changes in accounting estimates are applied prospectively, but changes in accounting policies are applied retrospectively. 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 Company is currently evaluating the impact of amendment to IAS 8 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 Company is currently evaluating the impact of amendment to IAS 12 on the consolidated financial statements.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Mar. 31, 2021
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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 are adjusted, annually. The estimated useful lives of the amortizable intangible assets for the current and comparative periods are as follows: Category Useful life Customer-related intangibles 0.75 to 15 years Marketing related intangibles 3 to 10 years

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Disclosure of Summary about Property, Plant and Equipment	Land Buildings Plant and Furniture Vehicles Total Gross carrying value: As at April 1, 2019 ₹ 3,697 ₹ 27,490 ₹ 92,366 ₹ 16,505 ₹ 948 ₹ 141,006 Reclassified on adoption of IFRS 16 — — (3,420 ) — — (3,420 ) Adjusted balance as at April 1, 2019 ₹ 3,697 ₹ 27,490 ₹ 88,946 ₹ 16,505 ₹ 948 ₹ 137,586 Translation adjustment 9 84 1,437 129 (5 ) 1,654 Additions 55 9,130 13,571 3,487 11 26,254 Additions through Business combinations — 5 417 7 — 429 Disposals — (199 ) (3,676 ) (258 ) (146 ) (4,279 ) As at March 31, 2020 ₹ 3,761 ₹ 36,510 ₹ 100,695 ₹ 19,870 ₹ 808 ₹ 161,644 Accumulated depreciation/ impairment: As at April 1, 2019 ₹ — ₹ 6,715 ₹ 73,188 ₹ 12,593 ₹ 682 ₹ 93,178 Reclassified on adoption of IFRS 16 — — (2,177 ) — — (2,177 ) Adjusted balance as at April 1, 2019 ₹ — ₹ 6,715 ₹ 71,011 ₹ 12,593 ₹ 682 ₹ 91,001 Translation adjustment — 32 1,066 91 (2 ) 1,187 Depreciation and impairment ** — 1,319 8,628 1,556 175 11,678 Disposals — (118 ) (2,649 ) (99 ) (128 ) (2,994 ) As at March 31, 2020 ₹ — ₹ 7,948 ₹ 78,056 ₹ 14,141 ₹ 727 ₹ 100,872 Capital work-in-progress ₹ 20,348 Net carrying value including Capital work-in-progress ₹ 81,120 Gross carrying value: As at April 1, 2020 ₹ 3,761 ₹ 36,510 ₹ 100,695 ₹ 19,870 ₹ 808 ₹ 161,644 Translation adjustment 5 100 303 25 (1 ) 432 Additions 107 3,569 14,362 1,958 9 20,005 Additions through Business combinations — — 27 57 — 84 Disposals (58 ) (765 ) (4,532 ) (1,218 ) (398 ) (6,971 ) As at March 31, 2021 ₹ 3,815 ₹ 39,414 ₹ 110,855 ₹ 20,692 ₹ 418 ₹ 175,194 Accumulated depreciation/ impairment: As at April 1, 2020 ₹ — ₹ 7,948 ₹ 78,056 ₹ 14,141 ₹ 727 ₹ 100,872 Translation adjustment — 32 174 11 — 217 Depreciation and impairment ** — 1,500 11,123 1,845 61 14,529 Disposals — (695 ) (4,313 ) (908 ) (391 ) (6,307 ) As at March 31, 2021 ₹ — ₹ 8,785 ₹ 85,040 ₹ 15,089 ₹ 397 ₹ 109,311 Capital work-in-progress ₹ 19,309 Net carrying value including Capital work-in-progress ₹ 85,192 * Including net carrying value of computer equipment and software amounting to ₹ ₹ ** Includes impairment charge on certain software platforms amounting to ₹ ₹

Right-of-Use assets (Tables)

Right-of-Use assets (Tables)	12 Months Ended
	Mar. 31, 2021
Disclosure of Right of use assets [Abstract]
Summary of right of use assets	Category of RoU asset Land Buildings Plant and Vehicles Total Gross carrying value: As at April 1, 2019 ₹ 2,003 ₹ 11,502 ₹ 2,941 ₹ 649 ₹ 17,095 Additions — 3,520 1,210 219 4,949 Additions through Business combinations — 364 — — 364 Disposals — (41 ) (47 ) (59 ) (147 ) Translation adjustment — 279 132 17 428 As at March 31, 2020 ₹ 2,003 ₹ 15,624 ₹ 4,236 ₹ 826 ₹ 22,689 Accumulated depreciation: Depreciation ₹ 27 ₹ 3,884 ₹ 1,731 ₹ 269 ₹ 5,911 Disposals — (18 ) (47 ) (10 ) (75 ) Translation adjustment — 62 37 6 105 As at March 31, 2020 ₹ 27 ₹ 3,928 ₹ 1,721 ₹ 265 ₹ 5,941 Net carrying value as at March 31, 2020 ₹ 16,748 Gross carrying value: As at April 1, 2020 ₹ 2,003 ₹ 15,624 ₹ 4,236 ₹ 826 ₹ 22,689 Additions 79 5,323 770 162 6,334 Additions through Business combinations — 352 — 84 436 Disposals — (2,503 ) (1,103 ) (154 ) (3,760 ) Translation adjustment — 48 15 8 71 As at March 31, 2021 ₹ 2,082 ₹ 18,844 ₹ 3,918 ₹ 926 ₹ 25,770 Accumulated depreciation: As at April 1, 2020 ₹ 27 ₹ 3,928 ₹ 1,721 ₹ 265 ₹ 5,941 Depreciation 28 4,487 1,465 285 6,265 Disposals — (1,703 ) (1,023 ) (119 ) (2,845 ) Translation adjustment — (9 ) (6 ) 4 (11 ) As at March 31, 2021 ₹ 55 ₹ 6,703 ₹ 2,157 ₹ 435 ₹ 9,350 Net carrying value as at March 31, 2021 ₹ 16,420 * Includes computer equipment.
Disclosure of Lease Expenses	The Company recognized the following expenses in the consolidated statement of income: Year ended March 31, 2020 2021 Interest expenses on lease liabilities ₹ 914 ₹ 798 Rent expense pertaining to leases of low-value 44 53 Rent expense pertaining to leases with less than twelve months of lease term recognized under facility expenses 2,085 1,876 ₹ 3,043 ₹ 2,727

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Movement in Goodwill Balance	The movement in goodwill balance is given below: Year ended March 31, 2020 2021 Balance at the beginning of the year ₹ 116,980 ₹ 131,012 Translation adjustment 9,199 (1,357 ) Acquisition through business combinations* (Refer to Note 7) 4,833 9,472 Balance at the end of the year ₹ 131,012 ₹ 139,127 * Acquisition through business combinations for the year ended March 31, 2021 is net of ₹
Summary of Goodwill Has Been Re-Allocated to The CGUs Using a Relative Value Approach	During the year ended March 31, 2021, the Company re-organized re-allocated Year ended March 31, CGUs 2020 2021 Americas 1 ₹ 63,432 ₹ 64,573 Americas 2 32,392 34,038 Europe 22,149 26,641 Asia Pacific Middle East Africa 13,039 13,875 ₹ 131,012 ₹ 139,127
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, 2019 ₹ 26,924 ₹ 5,945 ₹ 32,869 Translation adjustment 1,031 382 1,413 Acquisition through business combinations (Refer to Note 7) 4,535 371 4,906 As at March 31, 2020 ₹ 32,490 ₹ 6,698 ₹ 39,188 Accumulated amortization/ impairment: As at April 1, 2019 ₹ 15,345 ₹ 3,762 ₹ 19,107 Translation adjustment 220 226 446 Amortization and impairment * 2,333 940 3,273 As at March 31, 2020 ₹ 17,898 ₹ 4,928 ₹ 22,826 Net carrying value as at March 31, 2020 ₹ 14,592 ₹ 1,770 ₹ 16,362 Gross carrying value: As at April 1, 2020 ₹ 32,490 ₹ 6,698 ₹ 39,188 Translation adjustment (56 ) (159 ) (215 ) Acquisition through business combinations (Refer to Note 7) 2,460 828 3,288 Deductions/Adjustments (8,568 ) (5,756 ) (14,324 ) As at March 31, 2021 ₹ 26,326 ₹ 1,611 ₹ 27,937 Accumulated amortization/ impairment: As at April 1, 2020 ₹ 17,898 ₹ 4,928 ₹ 22,826 Translation adjustment (142 ) (116 ) (258 ) Amortization and impairment * 5,060 1,548 6,608 Deductions/Adjustments (8,568 ) (5,756 ) (14,324 ) As at March 31, 2021 ₹ 14,248 ₹ 604 ₹ 14,852 Net carrying value as at March 31, 2021 ₹ 12,078 ₹ 1,007 ₹ 13,085 * includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ ₹ ₹ * During the year ended March 31, 2021, change in business strategy of a customer led to a significant decline in the revenue and earnings estimates, resulting in revision of recoverable value of customer-relationship intangible assets recognized on business combination. Further, the Company integrated certain brands acquired as part of a business combination, resulting in discontinuance of the acquired brands. Consequently, the Company has recognized impairment charge ₹ * Due to change in our estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ ₹ ₹
Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition	As at March 31, 2021, 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 ATCO I-Tek ₹ 1,920 0.33 years Vara Infotech Private Limited 1,888 5.5 - 8.5 years Rational Interaction, Inc. 1,799 1.92 - 5.92 years Eximius Design, LLC 1,701 0.75 - 6.42 years 4C NV 770 0.83 - 4.42 years IVIA Serviços de Informática Ltda 343 4.42 years Appirio Inc. 302 0.67 years Cellent AG 289 1.75 years International TechneGroup Incorporated 287 3.5 years Encore Theme Technologies Private Limited 161 2.75 - 4.75 years Others 3,625 0.25 - 11.25 years Total 13,085

Business combination (Tables)

Business combination (Tables)	12 Months Ended
	Mar. 31, 2021
Statement [LineItems]
Schedule of Allocation of Purchase Price for Business Combinations	The following table presents the final purchase price allocation: Description Purchase price allocated Net assets ₹ 949 Customer related intangibles 4,535 Other intangible assets 371 Deferred tax liabilities on intangible assets (213 ) Total ₹ 5,642 Goodwill 4,761 Total purchase price ₹ 10,403 The following table presents the provisional purchase price allocation: Description Purchase price Net assets ₹ 1,324 Customer related intangibles 2,460 Marketing related intangibles 828 Deferred tax liabilities on intangible assets (432 ) Total ₹ 4,180 Goodwill 9,544 Total purchase price ₹ 13,724 Description Purchase price Net assets ₹ 4,398 Customer related intangibles 24,2 84 Marketing related intangibles 8,048 Deferred tax liabilities on intangible assets (9,376 ) Total ₹ 27,354 Goodwill 81,406 Total purchase price ₹ 108,760

Investments (Tables)

Investments (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Schedule of Investment	As at March 31, 2020 2021 Non-current Financial instruments at FVTOCI Equity instruments ₹ 9,297 ₹ 10,572 Financial instruments at amortized cost Inter corporate and term deposits * 5 4 ₹ 9,302 ₹ 10,576 Current Financial instruments at FVTPL Investments in liquid and short-term mutual funds ₹ 14,795 ₹ 23,502 Financial instruments at FVTOCI Commercial paper, Certificate of deposits and bonds 155,587 131,382 Financial instruments at amortized cost Inter corporate and term deposits* 19,253 20,823 ₹ 189,635 ₹ 175,707 Total ₹ 198,937 ₹ 186,283 * non-current ₹ ₹ non-current ₹ ₹
Summary of Financial Information in Respect of Investments Accounted for Using Equity Method	The Company has no material associates as at March 31, 2020 and 2021. The aggregate summarized financial information in respect of the Company’s immaterial associates that are accounted for using the equity method is set forth below: As at March 31, 2020 2021 Carrying amount of the Company’s interest in associates accounted for using the equity method ₹ 1,383 ₹ 1,464 For the year ended March 31, 2019 2020 2021 Company’s share of net profit /(loss) of associates accounted for using the equity method in consolidated statement of income ₹ (43 ) ₹ 29 ₹ 130
Summary of Equity Method Investments	Details of investments in equity instruments- classified as FVTOCI Carrying value As at March 31, Particulars 2020 2021 Non-current Ensono Holdings, LLC ₹ 2,733 ₹ 2,665 TLV Partners 567 804 Immuta, Inc. — 714 Tricentis Corporatio n 588 674 IntSights Cyber Intelligence Limited 641 620 Vectra Networks, Inc 582 562 Incorta Inc, Ltd. 529 512 YugaByte, Inc. — 494 Tradeshift Inc. 510 367 Harte Hanks Inc. 119 319 Vicarious FPC, Inc. 244 309 TLV Partners II, L.P. 190 295 Avaamo Inc. 260 252 B Capital Fund II, L.P. 118 220 Vulcan Cyber Ltd. — 219 CyCognito 99 216 Moogsoft (Herd) Inc. 227 179 Work-Bench Ventures II-A, 118 170 Boldstart Ventures IV, L.P. 49 156 Sealights Technologies Ltd 151 146 CloudKnox Security Inc. 151 146 Headspin Inc 849 140 Glilot Capital Partners III L.P. 28 87 Boldstart Opportunities II, L.P. — 79 TLV Partners III, L,P. 14 73 Wep Peripherals Ltd. 68 60 Altizon Systems Private Limited 38 38 Wep Solutions Limited 27 26 Drivestream India Private Limited 19 19 Work-Bench Ventures III-A, — 11 CloudGenix 378 — Total ₹ 9,297 ₹ 10,572

Trade receivables (Tables)

Trade receivables (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Schedule of Trade Receivables	As at March 31, 2020 2021 Trade receivables ₹ 124,460 ₹ 109,733 Allowance for lifetime expected credit loss (13,937 ) (11,077 ) ₹ 110,523 ₹ 98,656 Non-current 6,049 4,358 Current 104,474 94,298
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, 2020 2021 Balance at the beginning of the year ₹ 14,824 ₹ 13,937 Additions during the year, net (Refer to Note 25) 1,043 1,506 Charged against allowance (2,139 ) (4,381 ) Translation adjustment 209 15 Balance at the end of the year ₹ 13,937 ₹ 11,077

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Schedule of Inventories	As at March 31, 2020 2021 Stores and spare parts ₹ 613 ₹ 127 Finished and traded goods 1,252 937 ₹ 1,865 ₹ 1,064

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Cash and Cash Equivalents	As at March 31, 2019 2020 2021 Cash and bank balances ₹ 41,966 ₹ 34,087 ₹ 68,842 Demand deposits with banks * 116,563 110,412 100,951 ₹ 158,529 ₹ 144,499 ₹ 169,793 * 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, 2019 2020 2021 Cash and cash equivalents (as above) ₹ 158,529 ₹ 144,499 ₹ 169,793 Bank overdrafts (4 ) (395 ) (130 ) ₹ 158,525 ₹ 144,104 ₹ 169,663

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Other Financial Assets	As at March 31, 2020 2021 Non-current Security deposits ₹ 1,581 ₹ 1,477 Interest receivables 1,139 1,139 Finance lease receivables 2,359 3,144 Others 802 328 ₹ 5,881 ₹ 6,088 Current Security deposits ₹ 1,127 ₹ 1,149 Dues from officers and employees 1,040 411 Interest receivables 2,581 1,628 Finance lease receivables 2,811 3,438 Others 1,055 619 ₹ 8,614 ₹ 7,245 ₹ 14,495 ₹ 13,333
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 As at March 31, 2020 2021 2020 2021 Not later than one year ₹ 2,986 ₹ 3,636 ₹ 2,811 ₹ 3,438 Later than one year but not later than five years 2,473 3,264 2,359 3,144 Gross investment in lease 5,459 6,900 5,170 6,582 Less: Unearned finance income (289 ) (318 ) — — Present value of minimum lease payment receivables ₹ 5,170 ₹ 6,582 ₹ 5,170 ₹ 6,582 Non-current 2,359 3,144 Current finance lease receivables 2,811 3,438

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of detailed information about other assets	As at March 31, 2020 2021 Non-current Prepaid expenses ₹ 4,535 ₹ 3,417 Costs to obtain contract* 4,030 3,413 Costs to fulfil contract 305 337 Others (Refer to Note 35) 3,065 8,768 ₹ 11,935 ₹ 15,935 Current Prepaid expenses ₹ 9,876 ₹ 12,121 Dues from officers and employees 310 105 Advance to suppliers 3,121 3,199 Balance with GST and other authorities 7,805 7,903 Costs to obtain contract* 1,258 759 Costs to fulfil contract — 53 Others 135 783 ₹ 22,505 ₹ 24,923 ₹ 34,440 ₹ 40,858 * Amortization during the year ended March 31, 2020 and 2021 amounting to ₹ ₹

Loans, borrowings and bank ov_2

Loans, borrowings and bank overdrafts (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Long - Term Loans and Borrowings	As at March 31, 2020 As at March 31, 2021 Currency Foreign Indian Rupee Foreign Indian Rupee Interest rate Final Unsecured loans U.S. Dollar (U.S.$) 311 23,478 310 22,671 1.04% - 3.81 % March-24 Canadian Dollar (CAD) ^ 25 ^ 10 1.48% - 3.26 % July-21 Indian Rupee (INR) — 440 — 240 8.29% - 9.35 % March-24 Australian Dollar (AUD) 1 44 ^ 26 4.65 % January-22 Pound Sterling (GBP) ^ 22 ^ 12 2.93 % February-22 Euro (EUR) ^ 13 ^ 10 2.87 % April-23 ₹ 24,022 ₹ 22,969 Non-current portion of long-term loans and borrowings 4,840 7,458 Current portion of long-term loans and borrowings 19,182 15,511 ^ Value is less than 1
Summary of Changes in Financing Liabilities Arising from Cash and Non-cash Changes	Cash and non-cash changes in liabilities arising from financing activities: Non-cash changes April 1, 2019 Cash flow IFRS 16 Net additions Foreign March Borrowings 97,461 (26,038 ) — — 6,224 77,647 Bank overdrafts 4 391 — — — 395 Obligations under finance leases 2,002 — (2,002 ) — — — Lease Liabilities — (6,784 ) 17,381 7,942 659 19,198 ₹ 99,467 ₹ (32,431 ) ₹ 15,379 ₹ 7,942 ₹ 6,883 ₹ 97,240 Non-cash changes April 1, 2020 Cash flow Net additions Foreign March 31, Borrowings ₹ 77,647 ₹ 6,212 ₹ — ₹ (657 ) ₹ 83,202 Bank overdrafts 395 (265 ) — — 130 Lease Liabilities 19,198 (8,660 ) 10,404 24 0 21,182 ₹ 97,240 ₹ (2,713 ) ₹ 10,404 ₹ (41 7 ) ₹ 104,514

Trade payables and accrued ex_2

Trade payables and accrued expenses (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Trade Payables and Accrued Expenses	As at March 31, 2020 2021 Trade payables ₹ 27,053 ₹ 23,232 Accrued expenses 51,076 55,638 ₹ 78,129 ₹ 78,870

Other financial liabilities (Ta

Other financial liabilities (Tables)	12 Months Ended
	Mar. 31, 2021
Disclosure Of Detailed Information About Other Financial Liabilities [Abstract]
Summary of detailed information about other financial liabilities	As at March 31, 2020 2021 Non-current Cash Settled ADS RSUs (Refer to Note 30) ₹ 146 ₹ 7 Contingent consideration (Refer to Note 7) — 2,158 Advance from customers — 123 Deposits and others 5 3 ₹ 151 ₹ 2,291 Current Cash Settled ADS RSUs (Refer to Note 30) ₹ 350 ₹ 24 Contingent consideration (Refer to Note 7) — 135 Advance from customers — 496 Deposits and others 549 815 ₹ 899 ₹ 1,470 ₹ 1,050 ₹ 3,761

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Disclosure Of Detailed Information About Other Liabilities Explanatory	As at March 31, 2020 2021 Non-current Employee benefits obligations ₹ 3,767 ₹ 3,055 Others 3,770 4,780 ₹ 7,537 ₹ 7,835 Current Statutory and other liabilities ₹ 4,919 ₹ 9,266 Employee benefits obligations 12,356 14,401 Advance from customers 1,464 362 Others 515 523 ₹ 19,254 ₹ 24,552 ₹ 26,791 ₹ 32,387

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Mar. 31, 2021
Provisions [abstract]
Summary of detailed information about provisions	As at March 31, 2020 2021 Non-current Provision for warranty ₹ 2 ₹ 2 ₹ 2 ₹ 2 Current Provision for warranty ₹ 317 ₹ 213 Others 295 463 ₹ 612 ₹ 676 ₹ 614 ₹ 678
Summary of Activity for Provision for Warranty and Other Provisions	A summary of activity in provision for warranty and other provisions is as follows: Year ended March 31, 2020 Year ended March 31, 2021 Provision for Others Total Provision for Others Total Balance at the beginning of the year ₹ 277 ₹ 363 ₹ 640 ₹ 319 ₹ 295 ₹ 614 Additional provision during the year 360 98 458 245 270 515 Utilized/wri t (318 ) (166 ) (484 ) (349 ) (102 ) (451 ) Balance at the end of the year ₹ 319 ₹ 295 ₹ 614 ₹ 215 ₹ 463 ₹ 678

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Financial Assets and Liabilities	Financial assets and liabilities (carrying value / fair value) As at March 31, 2020 2021 Assets: Cash and cash equivalents ₹ 144,499 ₹ 169,793 Investments Financial instruments at FVTPL 14,795 23,502 Financial instruments at FVTOCI 164,884 141,954 Financial instruments at Amortized cost 19,258 20,827 Other financial assets Trade receivables 110,523 98,656 Unbilled receivables 25,209 27,124 Other assets 14,495 13,333 Derivative assets 3,025 4,080 ₹ 496,688 ₹ 499,269 Liabilities: Trade payables and other payables Trade payables and accrued expenses ₹ 78,129 ₹ 78,870 Lease liabilities 19,198 21,182 Other liabilities 1,050 3,761 Loans, borrowings and bank overdrafts 78,042 83,332 Derivative liabilities 7,369 1,070 ₹ 183,788 ₹ 188,215
Summary of Offsetting Other Financial Assets and Trade Payable and Other Liabilities	The following table contains information on other financial assets and trade payable and other liabilities subject to offsetting: Financial assets Gross amounts of Gross amounts of Net amounts of As at March 31, 2020 ₹ 157,304 ₹ (7,077) ₹ 150,227 As at March 31, 2021 ₹ 146,709 ₹ (7,596) ₹ 139,113 Financial liabilities Gross amounts of Gross amounts of Net amounts of As at March 31, 2020 ₹ 86,256 ₹ (7,077) ₹ 79,179 As at March 31, 2021 ₹ 90,227 ₹ (7,596) ₹ 82,631
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: Particular As at March 31, 2020 As at March 31, 2021 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 ₹ 1,382 ₹ — ₹ 1,382 ₹ — ₹ 2,998 ₹ — ₹ 2,998 ₹ — Others 1,643 — 1,643 — 1,082 — 1,082 — Investments: Investment in liquid and short-term mutual funds 14,795 14,795 — — 23,502 23,502 — — Investment in equity instruments 9,297 — 119 9,178 10,572 26 319 10,227 Commercial paper, Certificate of deposits and bonds 155,587 12,983 142,604 — 131,382 2,217 129,165 — Liabilities Derivative instruments: Cash flow hedges ₹ (4,057 ) ₹ — ₹ (4,057 ) ₹ — ₹ (816 ) ₹ — ₹ (816 ) ₹ — Others (3,312 ) — (3,312 ) — (254 ) — (254 ) — Contingent consideration (Refer to Note 7) — — — — (2,293 ) — — (2,293 )
Summary of Details of Assets and Liabilities Considered under Level 3 Classification	Details of assets and liabilities considered under Level 3 classification As at March 31, Investment in equity instruments 2020 2021 Balance at the beginning of the year ₹ 6,668 ₹ 9,178 Additions 2,124 1,575 Disposals (1,327 ) (1,256 ) Transfers out of level 3 — (27 ) Gain/(loss) recognized in foreign currency translation reserve 855 (252 ) Gain recognized in other comprehensive income 858 1,009 Balance at the end of the year ₹ 9,178 ₹ 10,227 As at March 31, Contingent consideration 2020 2021 Balance at the beginning of the year ₹ — ₹ — Additions (Refer to Note 7) — (2,293 ) Finance expense recognized in statement of income — (25 ) Gain/(loss) recognized in foreign currency translation reserve — 25 Balance at the end of the year ₹ — ₹ (2,293 )
Summary of Significant Unobservable Inputs to Valuation	Description of significant unobservable inputs to valuation: As at March 31, 2020 Items Valuation technique Significant unobservable input Input Movement by Increase ₹ ) Decrease ₹ ) Unquoted equity Discounted Long term growth rate 3.0 % 0.5 % 298 (273 ) investments cash flow model Discount rate 11.6 % 0.5 % (388 ) 404 As at March 31, 2021 Items Valuation technique Significant unobservable input Input Movement by Increase ₹ ) Decrease ₹ ) Unquoted equity Discounted Long term growth rate 3.0 % 0.5 % 304 (295 ) investments cash flow model Discount rate 10.9 % 0.5 % (393 ) 395
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, 2020 2021 Notional Fair value Notional Fair value Designated derivative instruments Sell: Forward contracts USD 1,011 ₹ (2,902 ) USD 1,577 ₹ 2,293 € 121 ₹ 231 € 109 ₹ 114 £ 52 ₹ 240 £ 96 ₹ (254 ) AUD 144 ₹ 741 AUD 103 ₹ (246 ) Range forward option contracts USD 474 ₹ (1,057 ) USD 138 ₹ 385 € 39 ₹ 85 € 20 ₹ 24 £ 98 ₹ (13 ) £ 55 ₹ (116 ) AUD — ₹ — AUD 34 ₹ (18 ) Non-designated derivative instruments Sell: Forward contracts * USD 1,314 ₹ (3,116 ) USD 1,638 ₹ 480 € 59 ₹ 34 € 99 ₹ 202 £ 81 ₹ 112 £ 104 ₹ 98 AUD 56 ₹ 115 AUD 29 ₹ 11 SGD 7 ₹ 8 SGD 9 ₹ 5 ZAR 17 ₹ 1 ZAR 22 ₹ (1 ) CAD 51 ₹ 153 CAD 30 ₹ 3 SAR 60 ₹ (1 ) SAR 137 ₹ (1 ) PLN 34 ₹ 13 PLN 8 ₹ 2 CHF 7 ₹ 4 CHF 10 ₹ 13 QAR 19 ₹ (8 ) QAR 15 ₹ (6 ) TRY 30 ₹ 31 TRY 47 ₹ 42 NOK 19 ₹ 16 NOK 4 ₹ ^ OMR 2 ₹ 1 OMR 2 ₹ (1 ) SEK 13 ₹ 4 SEK 42 ₹ 10 MYR 20 ₹ 1 MYR — ₹ — JPY 325 ₹ ^ JPY 370 ₹ 6 Buy: Forward contracts USD 480 ₹ 972 USD — ₹ — MXN 11 ₹ (9 ) MXN — ₹ — SEK — ₹ — SEK 37 ₹ (15 ) DKK 9 ₹ ^ DKK 45 ₹ (12 ) CHF — ₹ — CHF 2 ₹ (6 ) RMB — ₹ — RMB 30 ₹ (2 ) AED — ₹ — AED 9 ₹ ^ ₹ (4,344 ) ₹ 3,010 * USD 1,314 and USD 1,638 includes USD/PHP sell forward of USD 176 and USD 244 as at March 31, 2020 and 2021, respectively. ^ Value is less than ₹
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, 2020 2021 Balance as at the beginning of the year ₹ 3,019 ₹ (2,876 ) Deferred cancellation gain/ (loss), net (201 ) — Changes in fair value of effective portion of derivatives (2,312 ) 4,753 Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions * (3,382 ) 305 Gain/(loss) on cash flow hedging derivatives, net ₹ (5,895 ) ₹ 5,058 Balance as at the end of the year (2,876 ) 2,182 Deferred tax thereon 561 (452 ) Balance as at the end of the year, net of deferred tax ₹ (2,315 ) ₹ 1,730 * Includes net (gain)/loss reclassified to revenue of ₹ ₹ ₹ ₹
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, 2020 and 2021: As at March 31, 2020 US $ Euro Pound Australian Canadian Other Total Trade receivables ₹ 42,329 ₹ 8,860 ₹ 7,735 ₹ 3,044 ₹ 1,388 ₹ 4,522 ₹ 67,878 Unbilled receivables 11,127 1,030 2,221 784 291 1,126 16,579 Contract assets 5,517 1,559 2,850 654 146 790 11,516 Cash and cash equivalents 13,481 3,978 1,697 586 1,292 1,733 22,767 Other assets 49,835 4,314 3,283 413 1,447 1,805 61,097 Loans, borrowings and bank overdrafts (36,578 ) — — — — — (36,578 ) Lease Liabilities (3,393 ) (2,606 ) (373 ) (214 ) (16 ) (1,412 ) (8,014 ) Trade payables, accrued expenses and other liabilities (27,457 ) (3,419 ) (3,718 ) (1,228 ) (605 ) (3,087 ) (39,514 ) Net assets/ (liabilities) ₹ 54,861 ₹ 13,716 ₹ 13,695 ₹ 4,039 ₹ 3,943 ₹ 5,477 ₹ 95,731 As at March 31, 2021 US $ Euro Pound Australian Canadian Other Total Trade receivables ₹ 33,421 ₹ 9,094 ₹ 9,334 ₹ 4,101 ₹ 1,436 ₹ 4,196 ₹ 61,582 Unbilled receivables 9,255 1,681 1,740 803 283 821 14,583 Contract assets 5,111 1,121 2,755 838 102 536 10,463 Cash and cash equivalents 11,838 1,385 2,052 765 1,876 2,728 20,644 Other assets 73,212 3,981 9,116 2 891 3,479 90,681 Lease Liabilities (3,800 ) (2,684 ) (1,575 ) (202 ) (117 ) (1,548 ) (9,926 ) Trade payables, accrued expenses and other liabilities (23,187 ) (3,569 ) (4,370 ) (1,415 ) (350 ) (2,622 ) (35,513 ) Net assets/ (liabilities) ₹ 105,850 ₹ 11,009 ₹ 19,052 ₹ 4,892 ₹ 4,121 ₹ 7,590 ₹ 152,514 # Other currencies reflect currencies such as Japanese Yen, Swiss Franc, Saudi Riyal etc.
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, 2020 Carrying Less than 1 1-2 years 2-4 years Beyond 4 Total Loans, borrowings and bank overdrafts * ₹ 78,042 ₹ 74,663 ₹ 4,761 ₹ 119 ₹ — ₹ 79,543 Lease Liabilities * 19,198 7,322 6,128 5,425 2,192 21,067 Trade payables and accrued expenses 78,129 78,129 — — — 78,129 Derivative liabilities 7,369 7,231 90 48 — 7,369 Other liabilities 1,050 899 88 63 — 1,050 As at March 31, 2021 Carrying Less than 1 1-2 years 2-4 years Beyond 4 Total Loans, borrowings and bank overdrafts * ₹ 83,332 ₹ 77,609 ₹ 166 ₹ 7,441 ₹ — ₹ 85,216 Lease Liabilities * 21,182 8,398 6,317 6,017 2,091 22,823 Trade payables and accrued expenses 78,870 78,870 — — — 78,870 Derivative liabilities 1,070 1,070 — — — 1,070 Other liabilities 3,761 1,473 1,330 1,077 — 3,880 * Includes future cash outflow towards estimated interest on borrowings and lease liabilities
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, 2020 2021 Cash and cash equivalents ₹ 144,499 ₹ 169,793 Investments 189,635 175,707 Loans, borrowings and bank overdrafts (78,042 ) (83,332 ) ₹ 256,092 ₹ 262,168

Foreign currency translation _2

Foreign currency translation reserve and Other reserves (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [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, 2020 2021 Balance at the beginning of the year ₹ 15,250 ₹ 23,539 Translation difference related to foreign operations, net 8,289 (603 ) Balance at the end of the year ₹ 23,539 ₹ 22,936
Summary Of Movement In Other Reserve	The movement in other reserve is summarized below: Other Reserves Particulars Remeasurements Investment in measured at fair Investment in measured at fair Capital As at April 1, 2018 ₹ (305 ) ₹ 1,182 ₹ (98 ) ₹ 768 Other comprehensive income 235 (18 ) (464 ) — Bonus issue of equity shares — — — (767 ) As at March 31, 2019 ₹ (70 ) ₹ 1,164 ₹ (562 ) ₹ 1 As at April 1, 2019 ₹ (70 ) ₹ 1,164 ₹ (562 ) ₹ 1 Other comprehensive income (1,050 ) 1,222 724 — Buyback of equity shares — — — 646 As at March 31, 2020 ₹ (1,120 ) ₹ 2,386 ₹ 162 ₹ 647 As at April 1, 2020 ₹ (1,120 ) ₹ 2,386 ₹ 162 ₹ 647 Other comprehensive income 223 1,851 1,216 — Buyback of equity shares — — — 475 As at March 31, 2021 ₹ (897 ) ₹ 4,237 ₹ 1,378 ₹ 1,122

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Allocation of Income Tax Expense to Other Comprehensive Income	Year ended March 31, 2019 2020 2021 Income tax expense as per the consolidated statement of income ₹ 25,242 ₹ 24,799 ₹ 30,345 Income tax included in other comprehensive income on: Unrealized gains/(losses) on investment securities (65 ) (230 ) 226 Gains/(losses) on cash flow hedging derivatives 633 (1,165 ) 1,013 Remeasurements of the defined benefit plans 47 (196 ) 111 ₹ 25,857 ₹ 23,208 ₹ 31,695
Summary of Components of Income Tax Expense	Income tax expense consist of the following Year ended March 31, 2019 2020 2021 Current taxes Domestic ₹ 17,987 ₹ 18,437 ₹ 19,773 Foreign 5,663 5,887 6,292 23,650 24,324 26,065 Deferred taxes Domestic (180 ) 1,624 3,982 Foreign 1,772 (1,149 ) 298 1,592 475 4,280 ₹ 25,242 ₹ 24,799 ₹ 30,345
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, 2019 2020 2021 Profit before taxes ₹ 115,415 ₹ 122,512 ₹ 139,007 Enacted income tax rate in India 34.94 % 34.94 % 34.94 % Computed expected tax expense 40,326 42,806 48,569 Effect of: Income exempt from tax (18,469 ) (12,930 ) (12,697 ) Basis differences that will reverse during a tax holiday period (796 ) 480 (2,268 ) Income taxed at higher/ (lower) rates (1,002 ) (3,122 ) (2,381 ) Taxes related to income of prior years (2,267 ) (116 ) (3,861 ) Changes in unrecognized deferred tax assets 3,972 (3,898 ) 1,096 Expenses disallowed for tax purpose 3,503 1,785 1,879 Others, net (25 ) (206 ) 8 Income tax expense ₹ 25,242 ₹ 24,799 ₹ 30,345 Effective income tax rate 21.87 % 20.24 % 21.83 %
Summary of Components of Deferred Tax Assets and Liabilities	As at March 31, 2020 2021 Carry forward losses * ₹ 2,044 ₹ 1,637 Trade payables, accrued expenses and other liabilities 4,994 5,115 Allowances for lifetime expected credit loss 3,921 3,208 Minimum alternate tax 3,425 — Cash flow hedges 561 — Contract asset — 91 Others — 90 14,945 10,141 Property, plant and equipment (686 ) (1,268 ) Amortizable goodwill (2,166 ) (2,065 ) Intangible assets (1,541 ) (1,249 ) Interest income and fair value movement of investments (626 ) (1,582 ) Cash flow hedges — (452 ) Contract liabilities (11 ) — SEZ Re-investment Reserve (6,614 ) (6,494 ) Others (121 ) — (11,765 ) (13,110 ) Net deferred tax assets ₹ 3,180 ₹ (2,969 ) Amounts presented in consolidated statement of financial position: Deferred tax assets ₹ 6,005 ₹ 1,664 Deferred tax liabilities ₹ (2,825 ) ₹ (4,633 ) * 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 March 31, 2019 As Credit/(charge) in Credit/(charge) in Others As at March 31, Carry forward losses ₹ 5,694 ₹ (2,879 ) ₹ 334 ₹ — ₹ 3,149 Trade payables, accrued expenses and other liabilities 3,107 295 (22 ) 333 3,713 Allowances for lifetime expected credit loss 4,499 9 2 11 4,521 Minimum alternate tax 74 (74 ) — — — Property, plant and equipment (2,166 ) 219 (94 ) 201 (1,840 ) Amortizable goodwill (1,810 ) 16 (105 ) — (1,899 ) Intangible assets (3,190 ) 1,076 (181 ) — (2,295 ) Interest income and fair value movement of investments (1,712 ) 186 71 — (1,455 ) Cash flow hedges 29 — (633 ) — (604 ) Contract liabilities (273 ) (1 ) (15 ) — (289 ) SEZ Re-investment Reserve — (1,132 ) — — (1,132 ) Others (403 ) 693 27 1 318 Total ₹ 3,849 ₹ (1,592 ) ₹ (616 ) ₹ 546 ₹ 2,187 Movement during the year ended March 31, 2020 As at April 1, Credit/(charge) in Credit/(charge) in On account As at March 31, Carry forward losses ₹ 3,149 ₹ (1,287 ) ₹ 182 ₹ — ₹ 2,044 Trade payables, accrued expenses and other liabilities 3,713 1,033 248 — 4,994 Allowances for lifetime expected credit loss 4,521 (591 ) (9 ) — 3,921 Minimum alternate tax — 3,425 — — 3,425 Property, plant and equipment (1,840 ) 1,150 4 — (686 ) Amortizable goodwill (1,899 ) (92 ) (175 ) — (2,166 ) Intangible assets (2,295 ) 1,021 (90 ) (177 ) (1,541 ) Interest income and fair value movement of investments (1,455 ) 599 230 — (626 ) Cash flow hedges (604 ) — 1,165 — 561 Contract liabilities (289 ) 285 (7 ) — (11 ) SEZ Re-investment Reserve (1,132 ) (5,482 ) — — (6,614 ) Others 318 (536 ) 97 — (121 ) Total ₹ 2,187 ₹ (475 ) ₹ 1,645 ₹ (177 ) ₹ 3,180 Movement during the year ended March 31, 2021 As at April 1, Credit/(charge) in Credit/(charge) in Others As at March 31, Carry forward losses ₹ 2,044 ₹ (230 ) ₹ (22 ) ₹ (155 ) ₹ 1,637 Trade payables, accrued expenses and other liabilities 4,994 279 (171 ) 13 5,115 Allowances for lifetime expected credit loss 3,921 (734 ) 21 — 3,208 Minimum alternate tax 3,425 (3,425 ) — — — Property, plant and equipment (686 ) (649 ) 66 1 (1,268 ) Amortizable goodwill (2,166 ) 34 67 — (2,065 ) Intangible assets (1,541 ) 759 (55 ) (412 ) (1,249 ) Interest income and fair value movement of investments (626 ) (730 ) (226 ) — (1,582 ) Cash flow hedges 561 — (1,013 ) — (452 ) Contract asset / (Contract liabilities) (11 ) 101 4 (3 ) 91 SEZ Re-investment Reserve (6,614 ) 120 — — (6,494 ) Others (121 ) 195 16 — 90 Total ₹ 3,180 ₹ (4,280 ) ₹ (1,313 ) ₹ (556 ) ₹ (2,969 ) * Includes impact of foreign currency translation.

Additional capital disclosures

Additional capital disclosures (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Capital Structure	The capital structure as at March 31, 2020 and 2021 was as follows: As at March 31, 2020 2021 % Change Equity attributable to the equity shareholders of the Company ₹ 557,458 ₹ 553,095 -0.78 % As percentage of total capital 85 % 84 % Current loans, borrowings and bank overdrafts 73,202 75,874 Long-term loans and borrowings 4,840 7,458 Lease liabilities 19,198 21,182 Total loans, borrowings and bank overdrafts and lease liabilities ₹ 97,240 ₹ 104,514 7.48 % As percentage of total capital 15 % 16 % Total capital ₹ 654,698 ₹ 657,609 0.44 %

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Schedule of Disaggregation of Revenues	Information on disaggregation of revenues for the year ended March 31, 2019 is as follows: IT Services Americas 1 Americas 2 Europe APMEA Total IT Products ISRE Total A. Revenue Rendering of services ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ — ₹ 7,932 ₹ 571,365 Sale of products — — — — — 14,480 — 14,480 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 B. Revenue by sector Banking, Financial Services and Insurance ₹ 1,874 ₹ 98,130 ₹ 55,180 ₹ 18,332 ₹ 173,516 Health 60,162 88 9,968 3,786 74,004 Consumer 59,991 1,686 15,878 11,244 88,799 Communications 6,995 612 7,619 17,272 32,498 Energy, Natural Resources and Utilities 601 24,234 28,521 18,996 72,352 Manufacturing 387 21,980 19,869 3,920 46,156 Technology 33,552 20,462 19,137 2,957 76,108 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 C. Revenue by nature of contract Fixed price and volume based ₹ 94,787 ₹ 98,496 ₹ 100,023 ₹ 50,600 ₹ 343,906 ₹ — ₹ 6,142 ₹ 350,048 Time and materials 68,775 68,696 56,149 25,907 219,527 — 1,790 221,317 Products — — — — — 14,480 — 14,480 ₹ 163,562 ₹ 167,192 ₹ 156,172 ₹ 76,507 ₹ 563,433 ₹ 14,480 ₹ 7,932 ₹ 585,845 Information on disaggregation of revenues for the year ended March 31, 2020 is as follows: IT Services IT Products ISRE Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ — ₹ 7,950 ₹ 598,550 Sale of products — — — — — 11,682 — 11,682 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,151 ₹ 106,694 ₹ 53,869 ₹ 20,659 ₹ 183,373 Health 63,435 105 10,090 4,167 77,797 Consumer 67,980 2,054 16,030 10,448 96,512 Communications 8,061 1,048 7,753 16,794 33,656 Energy, Natural Resources and Utilities 418 26,024 29,854 19,661 75,957 Manufacturing 349 23,548 20,324 3,639 47,860 Technology 32,924 20,931 18,678 2,912 75,445 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 C. Revenue by nature of contract Fixed price and volume based ₹ 96,876 ₹ 108,665 ₹ 104,165 ₹ 53,220 ₹ 362,926 ₹ — ₹ 6,404 ₹ 369,330 Time and materials 78,442 71,739 52,433 25,060 227,674 — 1,546 229,220 Products — — — — — 11,682 — 11,682 ₹ 175,318 ₹ 180,404 ₹ 156,598 ₹ 78,280 ₹ 590,600 ₹ 11,682 ₹ 7,950 ₹ 610,232 Information on disaggregation of revenues for the year ended March 31, 2021 is as follows: IT Services IT Products ISRE Total Americas 1 Americas 2 Europe APMEA Total A. Revenue Rendering of services ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ — ₹ 8,912 ₹ 611,767 Sale of products — — — — — 7,663 — 7,663 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430 B. Revenue by sector Banking, Financial Services and Insurance ₹ 2,609 ₹ 103,040 ₹ 56,275 ₹ 23,228 ₹ 185,152 Health 64,397 18 12,390 4,789 81,594 Consumer 68,258 2,306 17,731 10,544 98,839 Communications 6,252 1,112 8,247 15,512 31,123 Energy, Natural Resources and Utilities 426 27,405 31,271 19,717 78,819 Manufacturing 265 23,350 22,339 3,024 48,978 Technology 35,180 21,689 16,245 5,236 78,350 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430 C. Revenue by nature of contract Fixed price and volume based ₹ 98,868 ₹ 110,143 ₹ 108,591 ₹ 54,519 ₹ 372,121 ₹ — ₹ 7,166 ₹ 379,287 Time and materials 78,519 68,777 55,907 27,531 230,734 — 1,746 232,480 Products — — — — — 7,663 — 7,663 ₹ 177,387 ₹ 178,920 ₹ 164,498 ₹ 82,050 ₹ 602,855 ₹ 7,663 ₹ 8,912 ₹ 619,430

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Expenses by Nature	Year ended March 31, 2019 2020 2021 Employee compensation ₹ 299,774 ₹ 326,571 ₹ 332,371 Sub-contracting/ technical fees 94,725 90,521 83,609 Cost of hardware and software 13,567 11,491 7,684 Travel 17,768 18,169 5,258 Facility expenses 22,213 19,733 20,255 Depreciation, amortization and impairment* 19,474 20,862 27,656 Communication 4,561 4,812 6,069 Legal and professional fees 4,361 4,733 5,561 Rates, taxes and insurance 1,621 3,004 3,475 Marketing and brand building 2,714 2,532 1,011 Lifetime expected credit loss 980 1,043 1,506 Miscellaneous expenses** 11,736 5,344 4,836 Total cost of revenues, selling and marketing expenses and general and administrative expenses ₹ 493,494 ₹ 508,815 ₹ 499,291 * Depreciation, amortization, and impairment includes impairment charge on certain software platforms, capital work-in-progress, property, plant and equipment and intangible assets amounting to ₹ ₹ ** Miscellaneous expenses for the year ended March 31, 2019, includes an amount of ₹ ₹

Other operating income_(loss)_2

Other operating income/(loss), net (Tables)	12 Months Ended
	Mar. 31, 2021
Hosted data center services business [member]
Statement [LineItems]
Summary of Gain Loss on Sale of Business	The calculation of the gain on sale is shown below: Particulars Total Cash consideration (net of disposal costs of ₹ ₹ 25,432 Less: Carrying amount of net assets disposed (including goodwill of ₹ (26,455 ) Add: Reclassification of exchange difference on foreign currency translation 4,131 Gain on sale ₹ 3,108
Workday business [member]
Statement [LineItems]
Summary of Gain Loss on Sale of Business	The calculation of the gain is as shown below: Particulars Total Cash consideration ₹ 6,645 Less: Carrying amount of net assets disposed (includes goodwill of ₹ ₹ (5,475 ) Add: Reclassification of exchange difference on foreign currency translation 79 Gain on sale ₹ 1,249

Finance expenses (Tables)

Finance expenses (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Finance Expense	Year ended March 31, 2019 2020 2021 Interest expense ₹ 5,616 ₹ 5,136 ₹ 4,298 Exchange fluctuation on foreign currency borrowings, net 1,759 2,192 790 ₹ 7,375 ₹ 7,328 ₹ 5,088

Finance and other income and _2

Finance and other income and Foreign exchange gains/(losses), net (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Finance and Other Income and Foreign Exchange Gains/(Losses), Net	Year ended March 31, 2019 2020 2021 Interest income ₹ 20,261 ₹ 21,764 ₹ 18,442 Dividend income 361 367 4 Net gain from investments classified as FVTPL 1,990 1,275 1,478 Net gain from investments classified as FVTOCI 311 675 988 Finance and other income ₹ 22,923 ₹ 24,081 ₹ 20,912 Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL 1,251 2,144 4,383 Other foreign exchange gains/(losses), net 1,964 1,025 (1,388 ) Foreign exchange gains/(losses), net ₹ 3,215 ₹ 3,169 ₹ 2,995 ₹ 26,138 ₹ 27,250 ₹ 23,907

Earnings per equity share (Tabl

Earnings per equity share (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Earnings Per Equity Share	Year ended March 31, 2019 2020 2021 Profit attributable to equity holders of the Company ₹ 90,031 ₹ 97,218 ₹ 107,946 Weighted average number of equity shares outstanding 6,007,376,837 5,833,384,018 5,649,265,885 Basic earnings per share ₹ 14.99 ₹ 16.67 ₹ 19.11 Year ended March 31, 2019 2020 2021 Profit attributable to equity holders of the Company ₹ 90,031 ₹ 97,218 ₹ 107,946 Weighted average number of equity shares outstanding 6,007,376,837 5,833,384,018 5,649,265,885 Effect of dilutive equivalent share options 14,927,530 14,439,221 12,391,937 Weighted average number of equity shares for diluted earnings per share 6,022,304,367 5,847,823,239 5,661,657,822 Diluted earnings per share ₹ 14.95 ₹ 16.62 ₹ 19.07

Employee stock incentive plans

Employee stock incentive plans (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of General Terms of Grants Under Stock Option Plans and Restricted Stock Unit Option Plans	A summary of the general terms of grants under stock option plans and restricted stock unit option plans are as follows: Name of Plan Number of Range of exercise Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) * 59,797,979 US $0.03 Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) * 59,797,979 ₹ 2 Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) * 49,831,651 ₹ 2 Wipro Equity Reward Trust Employee Stock Purchase Plan, 2013 ** 39,546,197 ₹ 2
Summary of General Terms of Grants Under Stock Option Plans and Restricted Stock Unit Option Plans	The activity in equity-settled stock option plans and restricted stock unit option plan is summarized below: Year ended March 31, 2019 2020 2021 Range of exercise Numbers of options Outstanding at the beginning of the year ₹ 2 13,543,997 17,607,463 15,594,190 US $ 0.03 10,199,054 14,446,790 7,854,540 Bonus on outstanding (Refer to Note 22) ₹ 2 4,773,755 — — US $ 0.03 3,957,434 — — Granted * ₹ 2 4,607,000 5,662,500 6,275,290 US $ 0.03 4,849,000 5,341,000 5,033,648 Exercised ₹ 2 (2,739,097 ) (4,610,572 ) (3,356,199 ) US $ 0.03 (1,541,803 ) (2,496,125 ) (3,269,832 ) Modification** ₹ 2 — — — US $ 0.03 — (5,681,966 ) 3,453,015 Forfeited and expired ₹ 2 (2,578,192 ) (3,065,201 ) (2,681,333 ) US $ 0.03 (3,016,895 ) (3,755,159 ) (2,248,895 ) Outstanding at the end of the year ₹ 2 17,607,463 15,594,190 15,831,948 US $ 0.03 14,446,790 7,854,540 10,822,476 Exercisable at the end of the year ₹ 2 1,300,781 1,502,957 2,679,538 US $ 0.03 948,877 1,212,560 465,603
Summary of General Terms of Grants Under Stock Option Plans and Restricted Stock Unit Option Plans	The following table summarizes information about outstanding stock options and restricted stock unit option plan: Year ended March 31, 2019 2020 2021 Range of exercise price and Weighted average exercise price Number of options Weighted Average Number of options Weighted Average Number of options Weighted Average ₹ 17,607,463 24 15,594,190 23 15,831,948 18 US $ 0.03 14,446,790 26 7,854,540 23 10,822,476 19
Disclosure Of Activities In Cash Settled Stock Option Plans And Restricted Stock Unit Option Plan Explanatory [Text Block]	The activity in cash-settled stock option plans and restricted stock unit option plan is summarized below: Year ended March 31, 2020 2021 Number of options Outstanding at the beginning of the year — 4,721,388 Modification** 5,681,966 (3,453,015 ) Exercised (429,909 ) (845,066 ) Forfeited and lapsed (530,669 ) (345,108 ) Outstanding at the end of the year 4,721,388 78,199 Exercisable at the end of the year 63,999 23,999

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Mar. 31, 2021
Statement [LineItems]
Summary of Employee Costs	a) Employee costs includes Year ended March 31, 2019 2020 2021 Salaries and bonus ₹ 289,005 ₹ 315,036 ₹ 318,043 Employee benefits plans Gratuity and other defined benefit plans 1,459 1,845 2,085 Defined contribution plans 7,372 8,428 9,346 Share-based compensation* 1,938 1,262 2,897 ₹ 299,774 ₹ 326,571 ₹ 332,371 * Includes ₹ The employee benefit cost is recognized in the following line items in the consolidated statement of income: Year ended March 31, 2019 2020 2021 Cost of revenues ₹ 251,818 ₹ 279,356 ₹ 282,983 Selling and marketing expenses 30,972 30,763 31,236 General and administrative expenses 16,984 16,452 18,152 ₹ 299,774 ₹ 326,571 ₹ 332,371
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, 2019 2020 2021 Re-measurement of net defined benefit liability/(asset) Return on plan assets excluding interest income—Loss/(Gain) ₹ (49 ) ₹ 76 ₹ (578 ) Actuarial loss/(gain) arising from financial assumptions 73 749 423 Actuarial loss/(gain) arising from demographic assumptions (40 ) 227 155 Actuarial loss/(gain) arising from experience adjustments (266 ) 194 (334 ) ₹ (282 ) ₹ 1,246 ₹ (334 )
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, 2019 2020 2021 Current service cost ₹ 1,434 ₹ 1,782 ₹ 2,085 Net interest on net defined benefit liability/(asset) 25 63 131 Net charge to statement of income 1,459 1,845 2,216 Actual return on plan assets ₹ 607 ₹ 513 ₹ 1,127
Summary of Change in Present Value of Defined Obligation and Plan Assets	As at March 31, 2020 2021 Defined benefit obligation at the beginning of the year ₹ 10,485 ₹ 13,465 Acquisitions 229 7 Current service cost 1,782 2,085 Interest on obligation 652 681 Benefits paid (1,123 ) (1,069 ) Remeasurement loss/(gains) Actuarial loss/(gain) arising from financial assumptions 749 423 Actuarial loss/(gain) arising from demographic assumptions 227 155 Actuarial loss/(gain) arising from experience adjustments 194 (334 ) Translation adjustment 270 62 Defined benefit obligation at the end of the year ₹ 13,465 ₹ 15,475 Change in plan assets is summarized below: As at March 31, 2020 2021 Fair value of plan assets at the beginning of the year ₹ 9,443 ₹ 10,535 Acquisitions 58 — Expected return on plan assets 589 550 Employer contributions 383 1,993 Benefits paid (95 ) (76 ) Remeasurement (loss)/gains Return on plan assets excluding interest income—(loss)/gain (76 ) 578 Translation adjustment 233 57 Fair value of plan assets at the end of the year ₹ 10,535 ₹ 13,637 Present value of unfunded obligation ₹ (2,930 ) ₹ (1,838 ) Recognized asset/(liability) ₹ (2,930 ) ₹ (1,838 )
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, 2020 2021 Discount rate 5.05 % 4.69 % Expected return on plan assets 5.05 % 4.69 % Expected rate of salary increase 6.60 % 6.57 % Duration of defined benefit obligations 9 years 9 years
Summary of Expected Future Contribution and Estimated Future Benefit Payments	The expected future contribution and estimated future benefit payments from the fund are as follows: Expected contribution to the fund during the year ending March 31, 2022 ₹ 1,787 Estimated benefit payments from the fund for the year ending March 31: 2022 ₹ 1,802 2023 1,417 2024 1,406 2025 1,385 2026 1,361 Thereafter 15,915 Total ₹ 23,286
Summary of Fund and Plan Assets of Provident Fund	The details of fund and plan assets are given below: As at March 31, 2020 2021 Fair value of plan assets ₹ 61,397 ₹ 71,196 Present value of defined benefit obligation (61,397 ) (71,196 ) Net (shortfall)/ excess ₹ — ₹ —
Provident fund [member]
Statement [LineItems]
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, 2020 2021 Discount rate for the term of the obligation 6.05 % 5.80 % Average remaining tenure of investment portfolio 7 years 6 years Guaranteed rate of return 8.50 % 8.50 %

Related party relationship an_2

Related party relationship and transactions (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Subsidiaries and Associates	List of subsidiaries and associates as at March 31, 2021, are provided in the table below: Subsidiaries Subsidiaries Subsidiaries Country of Wipro, LLC USA Wipro Gallagher Solutions, LLC USA Wipro Opus Mortgage Solutions LLC (formerly known as Opus Capital Markets Consultants, LLC) USA Wipro Promax Analytics Solutions Americas, LLC USA Wipro Insurance Solutions, LLC USA Wipro IT Services, LLC USA HealthPlan Services, Inc. ** USA Wipro Appirio, Inc. (formerly known as Appirio, Inc) ** USA Designit North America, Inc. (formerly known as Cooper Software Inc.) USA Infocrossing, LLC USA Wipro US Foundation USA International TechneGroup Incorporated ** USA Wipro Designit Services, Inc. (Formerly known as Rational Interaction, Inc) ** USA Wipro VLSI Design Services, LLC (formerly known as Eximius Design, LLC) USA Wipro Overseas IT Services Pvt. Ltd India Wipro Japan KK Japan Wipro Shanghai Limited China Wipro Trademarks Holding Limited India Wipro Travel Services Limited India Wipro Holdings (UK) Limited U.K. Designit A/S Denmark Designit Denmark A/S Denmark Designit Germany GmbH Germany Designit Oslo A/S Norway Designit Sweden AB Sweden Designit T.L.V Ltd. Israel Designit Tokyo Ltd. Japan Designit Spain Digital, S.L. ** Spain Wipro Europe Limited U.K. Wipro UK Limited U.K. Wipro Financial Services UK Limited U.K. Wipro IT Services S.R.L. Romania Wipro 4C NV (formerly known as 4C NV) Belgium Wipro 4C Danmark ApS (formerly known as 4C Danmark ApS) Denmark 4C Nederland B.V Netherlands Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) ** U.K. Wipro 4C Consulting France SAS (formerly known as 4C Consulting France) France Wipro IT Services UK Societas U.K. Wipro Doha LLC # Qatar Wipro Technologies SA DE CV Mexico Wipro Philippines, Inc. Philippines Wipro Holdings Hungary Korlátolt Felelősségű Társaság Hungary Wipro Holdings Investment Korlátolt Felelősségű Társaság Hungary Wipro Information Technology Egypt SAE Egypt Wipro Arabia Co. Limited * Saudi Women’s Business Park Technologies Limited * Saudi Wipro Poland SP Z.O.O Poland Wipro IT Services Poland SP Z.O.O Poland Wipro Technologies Australia Pty Ltd Australia Wipro Corporate Technologies Ghana Limited Ghana Wipro Technologies South Africa (Proprietary) Limited South Wipro Technologies Nigeria Limited Nigeria Wipro IT Service Ukraine, LLC Ukraine Wipro Information Technology Netherlands BV. Netherlands Wipro Portugal S.A. ** Portugal Wipro Technologies Limited Russia Wipro Technology Chile SPA Chile Wipro Solutions Canada Limited Canada Wipro Information Technology Kazakhstan LLP Kazakhstan Wipro Technologies W.T. Sociedad Anonima Costa Rica Wipro Outsourcing Services (Ireland) Limited Ireland Wipro Technologies VZ, C.A. Venezuela Wipro Technologies Peru SAC Peru Wipro do Brasil Servicos de Tecnologia Ltda Brazil Wipro do Brasil Technologia Ltda ** Brazil Wipro Technologies SA Argentina Wipro Technologies SRL Romania PT. WT Indonesia Indonesia Wipro (Thailand) Co. Limited Thailand Wipro Bahrain Limited Co. W.L.L (formerly known as Wipro Bahrain Limited Co. S.P.C.) Bahrain Wipro Gulf LLC Sultanate Rainbow Software LLC Iraq Wipro Networks Pte Limited Singapore Wipro (Dalian) Limited China Wipro Technologies SDN BHD Malaysia Wipro Chengdu Limited China Wipro IT Services Bangladesh Limited Bangladesh Wipro HR Services India Private Limited India Encore Theme Technologies Private Limited * India Eximius Design India Private Limited India * All the above direct subsidiaries are 100% held by the Company except that the Company holds 83.4% of the equity securities of Encore Theme Technologies Private Limited, 66.67% of the equity securities of Wipro Arabia Co. Limited and 55% of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Co. Limited. The remaining 16.6% equity securities of Encore Theme Technologies Private Limited will be acquired subject to and after receipt of certain regulatory approvals/confirmations. # 51% of equity securities of Wipro Doha LLC are held by a local shareholder. However, the beneficial interest in these holdings is with the Company. 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. ** Step Subsidiary details of Wipro Portugal S.A, Wipro do Brasil Technologia Ltda, Designit Spain Digital, S.L, HealthPlan Services, Inc, International TechneGroup Incorporated, Wipro Appirio, Inc. (formerly known as Appirio, Inc), Wipro Designit Services, Inc (formerly known as Rational Interaction, Inc) and Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) are as follows: Subsidiaries Subsidiaries Subsidiaries Country of Wipro Portugal S.A. Portugal Wipro Technologies GmbH Germany Wipro IT Services Austria GmbH (formerly known as Cellent GmbH) Austria Wipro do Brasil Technologia Ltda Brazil Wipro Do Brasil Sistemetas De Informatica Ltd Brazil Wipro do Brasil Servicos Ltda (formerly known as IVIA Serviços De Informática ltda) Brazil Designit Spain Digital, S.L. Spain Designit Colombia S A S Colombia Designit Peru SAC Peru HealthPlan Services, Inc. USA HealthPlan Services Insurance Agency, LLC USA International TechneGroup Incorporated USA International TechneGroup Ltd. U.K. ITI Proficiency Ltd Israel International TechneGroup S.R.L. Italy MechWorks S.R.L. Italy Wipro Appirio, Inc. (formerly known as Appirio, Inc) USA Appirio, K.K Japan Topcoder, LLC. USA Wipro Appirio (Ireland) Limited (formerly known as Appirio Ltd) Ireland Wipro Appirio UK Limited (formerly known as Appirio Ltd (UK)) U.K. Wipro Designit Services, Inc (formerly known as Rational Interaction, Inc) USA Rational Consulting Australia Pty Ltd Australia Wipro Designit Services Limited (formerly known as Rational Interaction Limited) Ireland Wipro Weare4C UK Limited (formerly known as Weare4C UK Limited) U.K. CloudSocius DMCC UAE As at March 31, 2021 the Company held 43.7% interest in Drivestream Inc, 33% interest in Denim Group Limited and 33.3% in Denim Group Management, 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 Director Azim Premji Foundation for Development Entity controlled by Director Hasham Traders Entity controlled by Director Prazim Traders Entity controlled by Director Zash Traders Entity controlled by Director Hasham Investment and Trading Co. Pvt. Ltd Entity controlled by Director Azim Premji Philanthropic Initiatives Pvt. Ltd Entity controlled by Director Azim Premji Trust Entity controlled by Director Wipro Enterprises (P) Limited Entity controlled by Director Wipro GE Healthcare Private Limited Entity controlled by Director Key management personnel Rishad A. Premji Chairman Thierry Delaporte Chief Executive Officer and Managing Director (i) Abidali Z. Neemuchwala Chief Executive Officer and Managing Director (ii) Azim H. Premji Non-Executive Non-Independent Director (iii) William Arthur Owens Non-Executive Director M.K. Sharma Non-Executive Director Ireena Vittal Non-Executive Director Dr. Patrick J. Ennis Non-Executive Director Patrick Dupuis Non-Executive Director Arundhati Bhattacharya Non-Executive Director (iv) Deepak M. Satwalekar Non-Executive Director (v) Jatin Pravinchandra Dalal Chief Financial Officer (i) Mr. Thierry Delaporte was appointed as Chief Executive Officer and Managing Director of the Company with effect from July 6, 2020 for a period of five years. (ii) Mr. Abidali Z. Neemuchwala resigned as the Chief Executive Officer and Managing Director of the Company with effect from the end of the day on June 1, 2020. (iii) Mr. Azim H. Premji is the ultimate controlling party. (iv) Ms. Arundhati Bhattacharya resigned as Non- Executive Director with effect from close of business hours on June 30, 2020. (v) Mr. Deepak M. Satwalekar was appointed as Non- Executive Director with effect from July 1, 2020 for a term of five years. Relatives of key management personnel: —Yasmeen A. Premji —Tariq A. Premji
Summary of Related Party Transactions	The Company has the following related party transactions: Entities controlled by Directors Key Management Transactions / balances 2019 2020 2021 2019 2020 2021 Sale of goods and services ₹ 102 ₹ 43 ₹ 171 ₹ — ₹ — ₹ — Assets purchased 240 741 423 — — — Dividend 3,171 3,987 3,760 191 243 242 Buyback of shares — 69,392 91,562 — 4,076 — Rental income 43 45 50 — — — Rent Paid 8 2 2 5 9 7 Others 63 119 44 — — — Key management personnel Remuneration and short-term benefits ₹ — ₹ — ₹ — ₹ 341 ₹ 354 ₹ 741 Other benefits — — — 173 178 231 Balance as at the year end Receivables ₹ 132 ₹ 94 ₹ 241 ₹ — ₹ — ₹ — Payables 8 23 — 155 166 333 * Post-employment benefits comprising compensated absences is not disclosed, as these are determined for the Company as a whole. Benefits includes the prorated value of RSU granted to the personnel, which vest over a period. Other benefits include share-based compensation ₹ ₹ ₹

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Mar. 31, 2021
Text block [abstract]
Summary of Information on Reportable Segments	Information on reportable segments for the year ended March 31, 2019 is as follows: IT Services IT Products ISRE Reconciling Items Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 164,321 ₹ 168,264 ₹ 157,165 ₹ 76,907 ₹ 566,657 ₹ 14,480 ₹ 7,932 ₹ (9 ) ₹ 589,060 Other operating income/(loss), net — — — — 4,344 — — — 4,344 Segment Result 23,020 29,612 31,550 9,421 93,603 (1,038 ) (1,892 ) 418 91,091 Unallocated 4,475 — — — 4,475 Segment Result Total ₹ 102,422 ₹ (1,038 ) ₹ (1,892 ) ₹ 418 ₹ 99,910 Finance expense (7,375 ) Finance and other income 22,923 Share of net profit/(loss) of associates accounted for using the equity method (43 ) Profit before tax ₹ 115,415 Income tax expense (25,242 ) Profit for the year ₹ 90,173 Depreciation, amortization and impairment ₹ 19,474 Information on reportable segments for the year ended March 31, 2020 is as follows: IT Services IT Products ISRE Reconciling Total Americas 1 Americas 2 Europe APMEA Total Items Revenue ₹ 176,115 ₹ 181,481 ₹ 157,526 ₹ 78,676 ₹ 593,798 ₹ 11,657 ₹ 7,950 ₹ (4 ) ₹ 613,401 Other operating income/(loss), net — — — — 1,144 — — — 1,144 Segment Result 27,289 34,341 27,617 9,550 98,797 (323 ) (1,849 ) 229 96,854 Unallocated 7,732 — — — 7,732 Segment Result Total ₹ 107,673 ₹ (323 ) ₹ (1,849 ) ₹ 229 ₹ 105,730 Finance expense (7,328 ) Finance and other income 24,081 Share of net profit/(loss) of associates accounted for using the equity method 29 Profit before tax ₹ 122,512 Income tax expense (24,799 ) Profit for the year ₹ 97,713 Depreciation, amortization and impairment ₹ 20,862 Information on reportable segments for the year ended March 31, 2021 is as follows: IT Services IT Products ISRE Reconciling Total Americas 1 Americas 2 Europe APMEA Total Revenue ₹ 178,091 ₹ 179,821 ₹ 165,441 ₹ 82,462 ₹ 605,815 ₹ 7,685 ₹ 8,912 ₹ 13 ₹ 622,425 Other operating income/(loss), net — — — — (81 ) — — — (81 ) Segment Result 33,040 41,589 31,673 11,476 117,778 45 1,061 (903 ) 117,981 Unallocated 5,153 — — — 5,153 Segment Result Total ₹ 122,850 ₹ 45 ₹ 1,061 ₹ (903 ) ₹ 123,053 Finance expense (5,088 ) Finance and other income 20,912 Share of net profit/(loss) of associates accounted for using the equity method 130 Profit before tax ₹ 139,007 Income tax expense (30,345 ) Profit for the year ₹ 108,662 Depreciation, amortization and impairment ₹ 27,656
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, 2019 2020 2021 United States of America ₹ 315,301 ₹ 338,490 ₹ 336,009 United Kingdom 59,568 65,258 67,852 ₹ 374,869 ₹ 403,748 ₹ 403,861

Basis of Preparation of Conso_2

Basis of Preparation of Consolidated Financial Statements - Additional Information (Detail)	Mar. 31, 2021
Foreign exchange rates [abstract]
Convenience translation Rate	73.14

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions, $ in Millions	Apr. 01, 2019INR (₨)	Apr. 01, 2018INR (₨)	Mar. 31, 2021INR (₨)Vote₨ / sharesshares	Mar. 31, 2019INR (₨)₨ / sharesshares		Mar. 31, 2021USD ($)shares	Mar. 31, 2020INR (₨)shares	Mar. 08, 2019₨ / shares
Disclosure of classes of share capital [line items]
Authorized share capital			₨ 25,274
Par value per share | ₨ / shares				₨ 2				₨ 2
Number of vote | Vote			1
Undistributed earnings after taxes not freely available for distribution- Capital Reserve			₨ 41,154			$ 563	₨ 43,804
Capital redemption reserve			1,122				647
Weighted average discount rate on lease liabilities	5.70%
Right-of-use assets	₨ 13,630		16,420			$ 225	16,748
Lease liability	15,379		21,182				19,198
Reclassified from property plant and equipment to right of use assets	1,243
Reclassification of finance lease to lease liabilities	2,002
Finance lease liability noncurrent	496
Finance lease liability current	1,506
Reclassification of prepaid rent on leasehold land and other assets to right of use assets	2,222
Reversal of lease liability to consolidated statement of income on account of Amendment to IFRS 16			61
IFRS Sixteen [Member]
Disclosure of classes of share capital [line items]
Net deferred tax assets	138
Reduction of retained earnings	872
Gross carrying amount [member]
Disclosure of classes of share capital [line items]
Right-of-use assets			25,770	₨ 17,095			22,689
Reclassified from property plant and equipment to right of use assets	3,420
Accumulated depreciation and amortisation [member]
Disclosure of classes of share capital [line items]
Reclassified from property plant and equipment to right of use assets	₨ 2,177
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of classes of share capital [line items]
Reduction in opening retained earnings on adoption of IFRS 15		₨ 2,279		2,279	[1]
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			20.00%
Top of range [member]
Disclosure of classes of share capital [line items]
Percentage of voting power of another entity			50.00%
Treasury shares [member]
Disclosure of classes of share capital [line items]
Treasury shares held | shares			19,401,215	27,353,853		19,401,215	22,746,081
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
[1]	Refer to Note 3

Significant Accounting Polici_5

Significant Accounting Policies - Summary of Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Mar. 31, 2021
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

Significant Accounting Polici_6

Significant Accounting Policies - Summary of Estimated Useful Lives of Amortizable Intangible Assets (Detail)	12 Months Ended
	Mar. 31, 2021
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	9 months
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	15 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	3 years
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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Apr. 01, 2019INR (₨)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		₨ 81,120
Capital work-in-progress		19,309		₨ 20,348
Ending balance		85,192	$ 1,165	81,120
Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		161,644		141,006
Reclassified on adoption of IFRS 16					₨ (3,420)
Translation adjustment		432		1,654
Additions		20,005		26,254
Additions through Business combinations		84		429
Disposals		(6,971)		(4,279)
Ending balance		175,194		161,644
Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				137,586
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		100,872		93,178
Reclassified on adoption of IFRS 16					(2,177)
Translation adjustment		217		1,187
Depreciation and impairment	[1],[2]	14,529		11,678
Disposals		(6,307)		(2,994)
Ending balance		109,311		100,872
Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				91,001
Land [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		3,761		3,697
Translation adjustment		5		9
Additions		107		55
Disposals		(58)
Ending balance		3,815		3,761
Land [member] | Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				3,697
Buildings [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		36,510		27,490
Translation adjustment		100		84
Additions		3,569		9,130
Additions through Business combinations				5
Disposals		(765)		(199)
Ending balance		39,414		36,510
Buildings [member] | Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				27,490
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		7,948		6,715
Translation adjustment		32		32
Depreciation and impairment	[1]	1,500		1,319
Disposals		(695)		(118)
Ending balance		8,785		7,948
Buildings [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				6,715
Plant and equipment [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]	100,695		92,366
Reclassified on adoption of IFRS 16	[2]				(3,420)
Translation adjustment	[2]	303		1,437
Additions	[2]	14,362		13,571
Additions through Business combinations	[2]	27		417
Disposals	[2]	(4,532)		(3,676)
Ending balance	[2]	110,855		100,695
Plant and equipment [member] | Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]			88,946
Plant and equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]	78,056		73,188
Reclassified on adoption of IFRS 16	[2]				₨ (2,177)
Translation adjustment	[2]	174		1,066
Depreciation and impairment	[1]	11,123		8,628
Disposals	[2]	(4,313)		(2,649)
Ending balance	[2]	85,040		78,056
Plant and equipment [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]			71,011
Furniture fixtures and equipment [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		19,870		16,505
Translation adjustment		25		129
Additions		1,958		3,487
Additions through Business combinations		57		7
Disposals		(1,218)		(258)
Ending balance		20,692		19,870
Furniture fixtures and equipment [member] | Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				16,505
Furniture fixtures and equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		14,141		12,593
Translation adjustment		11		91
Depreciation and impairment	[1]	1,845		1,556
Disposals		(908)		(99)
Ending balance		15,089		14,141
Furniture fixtures and equipment [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				12,593
Vehicles [member] | Gross carrying value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		808		948
Translation adjustment		(1)		(5)
Additions		9		11
Disposals		(398)		(146)
Ending balance		418		808
Vehicles [member] | Gross carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				948
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		727		682
Translation adjustment				(2)
Depreciation and impairment	[1]	61		175
Disposals		(391)		(128)
Ending balance		₨ 397		727
Vehicles [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance				₨ 682
[1]	Includes impairment charge on certain software platforms amounting to ₹ 1,480, Nil and ₹ 285 for the year ended March 31, 2019, 2020 and 2021, respectively.
[2]	Including net carrying value of computer equipment and software amounting to ₹ 16,844 and ₹ 18,508, as at March 31, 2020 and 2021, respectively.

Property, Plant and Equipment_2

Property, Plant and Equipment - Disclosure of Summary about Property, Plant and Equipment (Parenthetical) (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)	Mar. 31, 2021USD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying value	₨ 85,192	₨ 81,120		$ 1,165
Computer equipment and software [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net carrying value	18,508	16,844
Software platform [member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment charges	₨ 285	₨ 0	₨ 1,480

Right-of-Use assets - Summary o

Right-of-Use assets - Summary of right of use assets (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		₨ 16,748
Ending balance		16,420	$ 225	₨ 16,748
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		22,689		17,095
Additions		6,334		4,949
Additions through Business combinations		436		364
Disposals		(3,760)		(147)
Translation adjustment		71		428
Ending balance		25,770		22,689
Gross carrying amount [member] | Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		2,003		2,003
Additions		79
Ending balance		2,082		2,003
Gross carrying amount [member] | Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		15,624		11,502
Additions		5,323		3,520
Additions through Business combinations		352		364
Disposals		(2,503)		(41)
Translation adjustment		48		279
Ending balance		18,844		15,624
Gross carrying amount [member] | Plant and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	[1]	4,236		2,941
Additions	[1]	770		1,210
Disposals	[1]	(1,103)		(47)
Translation adjustment	[1]	15		132
Ending balance	[1]	3,918		4,236
Gross carrying amount [member] | Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		826		649
Additions		162		219
Additions through Business combinations		84
Disposals		(154)		(59)
Translation adjustment		8		17
Ending balance		926		826
Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		5,941
Disposals		(2,845)		(75)
Depreciation		6,265		5,911
Translation adjustment		(11)		105
Ending balance		9,350		5,941
Accumulated depreciation and amortisation [member] | Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		27
Depreciation		28		27
Ending balance		55		27
Accumulated depreciation and amortisation [member] | Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		3,928
Disposals		(1,703)		(18)
Depreciation		4,487		3,884
Translation adjustment		(9)		62
Ending balance		6,703		3,928
Accumulated depreciation and amortisation [member] | Plant and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	[1]	1,721
Disposals	[1]	(1,023)		(47)
Depreciation	[1]	1,465		1,731
Translation adjustment	[1]	(6)		37
Ending balance	[1]	2,157		1,721
Accumulated depreciation and amortisation [member] | Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		265
Disposals		(119)		(10)
Depreciation		285		269
Translation adjustment		4		6
Ending balance		₨ 435		₨ 265
[1]	Includes computer equipment.

Right-of-Use assets - Summary_2

Right-of-Use assets - Summary of Lease Expenses (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Interest expenses on lease liabilities	₨ 798	₨ 914
Rent expense pertaining to leases of low-value assets recognized under facility expenses	53	44
Rent expense pertaining to leases with less than twelve months of lease term recognized under facility expenses	1,876	2,085
Total	₨ 2,727	₨ 3,043

Right-of-Use assets - Additiona

Right-of-Use assets - Additional information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Lease commitments which have not yet commenced	₨ 2,468	₨ 1,399
Bottom of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Lessee operating lease term of contract	2 years
Top of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Lessee operating lease term of contract	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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Reconciliation of changes in goodwill [abstract]
Balance at the beginning of the year	₨ 131,012		₨ 116,980
Translation adjustment	(1,357)		9,199
Acquisition through business combinations* (Refer to Note 7)	9,472		4,833
Balance at the end of the year	₨ 139,127	$ 1,902	₨ 131,012

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Summary of Movement in Goodwill Balance (Parenthetical) (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)
Reconciliation of changes in goodwill [abstract]
Change in purchase price allocations	₨ (72)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2021INR (₨)Segments	Mar. 31, 2020INR (₨)Segments
Disclosure of detailed information about intangible assets [line items]
Number of operating segments | Segments	3	3
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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of information for cash-generating units [line items]
Goodwill	₨ 139,127	$ 1,902	₨ 131,012	₨ 116,980
Americas 1 [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	64,573		63,432
Americas 2 [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	34,038		32,392
Europe [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	26,641		22,149
Asia Pacific Middle East Africa [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	₨ 13,875		₨ 13,039

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of detailed information about intangible assets [line items]
Beginning balance		₨ 16,362
Ending balance		13,085	$ 179	₨ 16,362
Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		39,188		32,869
Translation adjustment		(215)		1,413
Acquisition through business combinations (Refer to Note 7)		3,288		4,906
Deductions/Adjustments		(14,324)
Ending balance		27,937		39,188
Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		22,826		19,107
Translation adjustment		(258)		446
Amortization and impairment	[1]	6,608		3,273
Deductions/Adjustments		(14,324)
Ending balance		14,852		22,826
Customer related intangibles [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		14,592
Ending balance		12,078		14,592
Customer related intangibles [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		32,490		26,924
Translation adjustment		(56)		1,031
Acquisition through business combinations (Refer to Note 7)		2,460		4,535
Deductions/Adjustments		(8,568)
Ending balance		26,326		32,490
Customer related intangibles [member] | Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		17,898		15,345
Translation adjustment		(142)		220
Amortization and impairment	[1]	5,060		2,333
Deductions/Adjustments		(8,568)
Ending balance		14,248		17,898
Marketing related intangibles [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		1,770
Ending balance		1,007		1,770
Marketing related intangibles [member] | Gross carrying value [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		6,698		5,945
Translation adjustment		(159)		382
Acquisition through business combinations (Refer to Note 7)		828		371
Deductions/Adjustments		(5,756)
Ending balance		1,611		6,698
Marketing related intangibles [member] | Accumulated amortization and impairment [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		4,928		3,762
Translation adjustment		(116)		226
Amortization and impairment	[1]	1,548		940
Deductions/Adjustments		(5,756)
Ending balance		₨ 604		₨ 4,928
[1]	includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ 838, ₹ Nil and ₹ 1,879 for the year ended March 31, 2019, 2020 and 2021, respectively. During the year ended March 31, 2021, change in business strategy of a customer led to a significant decline in the revenue and earnings estimates, resulting in revision of recoverable value of customer-relationship intangible assets recognized on business combination. Further, the Company integrated certain brands acquired as part of a business combination, resulting in discontinuance of the acquired brands. Consequently, the Company has recognized impairment charge ₹ 1,879 for the year ended March 31, 2021 respectively, as part of amortization and impairment. Due to change in our estimate of useful life of customer-related intangibles in an earlier business combination, the Company has recognized additional amortization charge of ₹ Nil, ₹ Nil and ₹ 795 for the year ended March 31, 2019, 2020 and 2021, respectively, as part of amortization and impairment.

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets - Summary of Movement in Intangible Assets (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of detailed information about intangible assets [line items]
Impairment related to intangible recognized on acquisition	₨ 1,879	₨ 0	₨ 838
Customer-related intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Impairment related to intangible recognized on acquisition	1,879
Amortisation, intangible assets other than goodwill	₨ 795	₨ 0	₨ 0

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, 2021INR (₨)yr
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 13,085
ATCO I-Tek [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	0.33
Net carrying value | ₨	₨ 1,920
Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	1,888
Rational Interaction, Inc. [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	1,799
Eximius Design, LLC [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	1,701
4C NV [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 770
IVIA Serviços de Informática Ltda [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	4.42
Net carrying value | ₨	₨ 343
Appirio Inc [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	0.67
Net carrying value | ₨	₨ 302
Cellent AG [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	1.75
Net carrying value | ₨	₨ 289
International TechneGroup Incorporated [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	3.5
Net carrying value | ₨	₨ 287
Encore Theme Technologies Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	161
Other [member]
Disclosure of intangible assets material to entity [line items]
Net carrying value | ₨	₨ 3,625
Bottom of range [member] | Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	5.5
Bottom of range [member] | Rational Interaction, Inc. [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	1.92
Bottom of range [member] | Eximius Design, LLC [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	0.75
Bottom of range [member] | 4C NV [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	0.83
Bottom of range [member] | Encore Theme Technologies Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	2.75
Bottom of range [member] | Other [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	0.25
Top of range [member] | Vara Infotech Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	8.5
Top of range [member] | Rational Interaction, Inc. [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	5.92
Top of range [member] | Eximius Design, LLC [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	6.42
Top of range [member] | 4C NV [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	4.42
Top of range [member] | Encore Theme Technologies Private Limited [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	4.75
Top of range [member] | Other [member]
Disclosure of intangible assets material to entity [line items]
Estimated Remaining amortization period	11.25

Business Combination - Addition

Business Combination - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Apr. 29, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of detailed information about business combination [line items]
Goodwill	₨ 139,127		$ 1,902	₨ 131,012	₨ 116,980
Transaction costs related to business acquisition	175
Material acquisitions [member]
Disclosure of detailed information about business combination [line items]
Total consideration	13,724			10,403
Cash and cash equivalents acquired	1,000			324
Trade receivables acquired	1,157			809
Goodwill	9,544	₨ 81,406		4,761
Business combination total consideration cash and contingent payable	13,724
IVIA [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	1,643
ETT [Member]
Disclosure of detailed information about business combination [line items]
Undiscounted Fair Value Of Contingent Consideration	215
Discounted Fair Value Of Contingent Consideration	196
ETT [Member] | Maximum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	305
ETT [Member] | Minimum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	₨ 0
ETT [Member] | Discounted cash flow [member] | Eighteen Months ending March 31 2022 [Member]
Disclosure of detailed information about business combination [line items]
Fair value of earn-out liability, percent	7.40%		7.40%
Eximius [Member]
Disclosure of detailed information about business combination [line items]
Undiscounted Fair Value Of Contingent Consideration	₨ 1,695
Discounted Fair Value Of Contingent Consideration	1,637
Eximius [Member] | Maximum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	1,738
Eximius [Member] | Minimum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	₨ 0
Eximius [Member] | Discounted cash flow [member] | Two years ending March31 2023 [Member]
Disclosure of detailed information about business combination [line items]
Fair value of earn-out liability, percent	2.30%		2.30%
IVIA Servicos de Informatica Ltda [Member]
Disclosure of detailed information about business combination [line items]
Undiscounted Fair Value Of Contingent Consideration	₨ 525
Discounted Fair Value Of Contingent Consideration	460
IVIA Servicos de Informatica Ltda [Member] | Maximum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	746
IVIA Servicos de Informatica Ltda [Member] | Minimum [Member]
Disclosure of detailed information about business combination [line items]
Contingent consideration payable	₨ 0
IVIA Servicos de Informatica Ltda [Member] | Discounted cash flow [member] | Three years ending September30 2023 [Member]
Disclosure of detailed information about business combination [line items]
Fair value of earn-out liability, percent	5.70%		5.70%
Encore Theme Technologies Private Limited [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	₨ 841
Eximius Design LLC and and Eximius Design India Private Limited [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	5,972
4C NV and its subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Total consideration	₨ 5,268
Vara Infotech Private Limited [member]
Disclosure of detailed information about business combination [line items]
Total consideration				3,289
International TechneGroup Incorporated [member]
Disclosure of detailed information about business combination [line items]
Total consideration				3,283
Rational Interaction Inc [Member]
Disclosure of detailed information about business combination [line items]
Total consideration				₨ 3,831
CAPCO And Its Subsidiaries [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting interest acquired		100.00%
Consideration in cash		₨ 108,760

Business Combination - Schedule

Business Combination - Schedule of Allocation of Purchase Price for Business Combinations (Detail) ₨ in Millions, $ in Millions	Apr. 29, 2021INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of detailed information about business combination [line items]
Goodwill		₨ 139,127	$ 1,902	₨ 131,012	₨ 116,980
Material acquisitions [member]
Disclosure of detailed information about business combination [line items]
Net assets		1,324
Customer related intangibles		2,460
Marketing related intangibles		828
Deferred tax liabilities on intangible assets		(432)
Total		4,180
Goodwill	₨ 81,406	9,544		4,761
Total purchase price		₨ 13,724		10,403
Two Thousand And Twenty Acquistions [Member]
Disclosure of detailed information about business combination [line items]
Net assets				949
Customer related intangibles				4,535
Other intangible assets				371
Deferred tax liabilities on intangible assets				(213)
Total				5,642
Goodwill				4,761
Total purchase price				₨ 10,403
Two Thousand And Twenty One Acquistions [Member]
Disclosure of detailed information about business combination [line items]
Net assets	4,398
Customer related intangibles	24,284
Marketing related intangibles	8,048
Deferred tax liabilities on intangible assets	(9,376)
Total	27,354
Goodwill	81,406
Total purchase price	₨ 108,760

Investments - Schedule of Inves

Investments - Schedule of Investment (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of detailed information about financial instruments [line items]
Financial instruments at FVTOCI		₨ 141,954		₨ 164,884
Non current investments other than investments accounted for using equity method		10,576	$ 145	9,302
Current Investments		175,707	$ 2,402	189,635
Total		186,283		198,937
Financial instruments at FVTPL		23,502		14,795
Financial instruments at amortized cost
Inter corporate and term deposits		20,827		19,258
Non-current assets [member]
Disclosure of detailed information about financial instruments [line items]
Non current investments other than investments accounted for using equity method		10,576		9,302
Current Assets [member]
Disclosure of detailed information about financial instruments [line items]
Current Investments		175,707		189,635
Investments in equity instruments [member] | Non-current assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial instruments at FVTOCI		10,572		9,297
Inter corporate and term deposits [member] | Non-current assets [member]
Financial instruments at amortized cost
Inter corporate and term deposits	[1]	4		5
Inter corporate and term deposits [member] | Current Assets [member]
Financial instruments at amortized cost
Inter corporate and term deposits	[1]	20,823		19,253
Investment in liquid and short-term mutual funds [member] | Current Assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial instruments at FVTPL		23,502		14,795
Commercial paper, certificate of deposits and bonds [member] | Current Assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial instruments at FVTOCI		₨ 131,382		₨ 155,587
[1]	These deposits earn a fixed rate of interest. Term deposits include non-current and current deposits in lien with banks primarily on account of term deposits held as margin money deposits against guarantees amounting to ₹ 4 and ₹ 615, respectively (March 31, 2020: Term deposits non-current of ₹ 5 and Term deposits current of ₹ 796).

Investments - Schedule of Inv_2

Investments - Schedule of Investment (Parenthetical) (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Term Deposits in Lien with banks-Current	₨ 615	₨ 796
Term Deposits in Lien with banks-Non-Current	₨ 4	₨ 5

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)	Mar. 31, 2021USD ($)
Disclosure of associates [abstract]
Carrying amount of the Company's interest in associates accounted for using the equity method	₨ 1,464		₨ 1,383		$ 20
Company's share of net profit /(loss) of associates accounted for using the equity method in consolidated statement of income	₨ 130	$ 2	₨ 29	₨ (43)

Investments - Summary of Equity

Investments - Summary of Equity Method Investments (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
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	₨ 10,572	₨ 9,297
Ensono Holdings, LLC [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	2,665	2,733
TLV Partners [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	804	567
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	714
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	674	588
IntSights Cyber Intelligence 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	620	641
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	562	582
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	512	529
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	494
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	367	510
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	319	119
Vicarious FPC, 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	309	244
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	295	190
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	252	260
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	220	118
Vulcan Cyber 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	219
CyCognito [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	216	99
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	179	227
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	170	118
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	156	49
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	146	151
CloudKnox Security 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	146	151
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	140	849
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	87	28
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	79
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	73	14
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	60	68
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	38	38
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	26	27
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
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	₨ 11
CloudGenix [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		₨ 378

Trade Receivables - Schedule of

Trade Receivables - Schedule of Trade Receivables (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Trade and other receivables [abstract]
Trade receivables	₨ 109,733		₨ 124,460
Allowance for lifetime expected credit loss	(11,077)		(13,937)	₨ (14,824)
Total	98,656		110,523
Non-current	4,358	$ 60	6,049
Current	₨ 94,298	$ 1,289	₨ 104,474

Trade Receivables - Summary of

Trade Receivables - Summary of Allowance for Lifetime Expected Credit Loss (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of financial assets [abstract]
Balance at the beginning of the year	₨ 13,937	₨ 14,824
Additions during the year, net (Refer to Note 25)	1,506	1,043
Charged against allowance	(4,381)	(2,139)
Translation adjustment	15	209
Balance at the end of the year	₨ 11,077	₨ 13,937

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Classes of current inventories [abstract]
Stores and spare parts	₨ 127		₨ 613
Finished and traded goods	937		1,252
Inventories	₨ 1,064	$ 15	₨ 1,865

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Cash and cash equivalents [abstract]
Cash and bank balances	₨ 68,842		₨ 34,087	₨ 41,966
Demand deposits with banks	100,951		110,412	116,563
Cash and cash equivalents	₨ 169,793	$ 2,321	₨ 144,499	₨ 158,529

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2020USD ($)	Mar. 31, 2019INR (₨)	Mar. 31, 2018INR (₨)
Cash and cash equivalents [abstract]
Cash and cash equivalents (as above)	₨ 169,793	$ 2,321	₨ 144,499		₨ 158,529
Bank overdrafts	(130)		(395)		(4)
Total	₨ 169,663	$ 2,319	₨ 144,104	$ 1,970	₨ 158,525	₨ 40,926

Other financial Assets - Summar

Other financial Assets - Summary of Other Financial Assets (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2021USD ($)
Financial asset
Security deposits	₨ 1,477	₨ 1,581
Interest receivables	1,139	1,139
Finance lease receivables	3,144	2,359
Others	328	802
Non-current financial asset	6,088	5,881	$ 83
Financial asset
Security deposits	1,149	1,127
Due from officers and employees	411	1,040
Interest receivables	1,628	2,581
Finance lease receivables	3,438	2,811
Others	619	1,055
Current financial asset	7,245	8,614	$ 99
Non-Financial asset
Total	₨ 13,333	₨ 14,495

Other financial assets - Summ_2

Other financial assets - Summary of Finance Lease Receivables (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of recognised finance lease as assets by lessee [line items]
Gross investment in lease	₨ 6,900	₨ 5,459
Less: Unearned finance income	(318)	(289)
Present value of minimum lease payment receivables	6,582	5,170
Non-current finance lease receivables	3,144	2,359
Current finance lease receivables	3,438	2,811
Not later than one year [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Gross investment in lease	3,636	2,986
Present value of minimum lease payment receivables	3,438	2,811
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	3,264	2,473
Present value of minimum lease payment receivables	₨ 3,144	₨ 2,359

Other assets - Summary Of Detai

Other assets - Summary Of Detailed Information About Other Assets (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2021USD ($)
Non-current
Prepaid expenses		₨ 3,417	₨ 4,535
Costs to obtain contract	[1]	3,413	4,030
Costs to fulfil contract		337	305
Others (Refer to Note 35)		8,768	3,065
Non-current non-financial asset		15,935	11,935	$ 217
Current
Prepaid expenses		12,121	9,876
Due from officers and employees		105	310
Advance to suppliers		3,199	3,121
Balance with GST and other authorities		7,903	7,805
Cost to obtain contract	[1]	759	1,258
Costs to fulfil contract		53
Others		783	135
Current non-financial asset		24,923	22,505	$ 340
Total		₨ 40,858	₨ 34,440
[1]	Amortization during the year ended March 31, 2020 and 2021 amounting to ₹ 1,237 and ₹ 1,257 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, 2021	Mar. 31, 2020
Other assets [member]
Statement [LineItems]
Amortisation expense	₨ 1,257	₨ 1,237

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

12 Months Ended

Mar. 31, 2021INR (₨)

Mar. 31, 2020INR (₨)

Mar. 31, 2019INR (₨)

Mar. 31, 2021USD ($)

Mar. 31, 2021CAD ($)

Mar. 31, 2021SAR (ر.س)

Mar. 31, 2021EUR (€)

Mar. 31, 2021GBP (£)

Mar. 31, 2021QAR (ر.ق)

Mar. 31, 2021BRL (R$)

Mar. 31, 2021AUD ($)

Mar. 31, 2021IDR (Rp)

Mar. 31, 2021BHD (.د.ب)

Bank overdraft [member]

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | ₨

₨ 60,363

₨ 54,020

Interest expense on loans, borrowings and bank overdrafts | ₨

1,897

3,166

₨ 4,058

Line of credit [member]

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | ₨

66,533

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

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | $

$ 593

Remaining borrowing capacity | $

$ 593

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

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | $

$ 73

Remaining borrowing capacity | $

$ 33

Line of credit [member] | EURO [member]

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | €

€ 33

Remaining borrowing capacity | €

€ 33

Line of credit [member] | Indonesia, Rupiahs

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | 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 | ₨

8,620

Line of credit [member] | Brazil, Brazil Real

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | R$

R$ 13

Remaining borrowing capacity | R$

R$ 3

Line of credit [member] | Saudi Arabia, Riyals

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | ر.س

ر.س 20

Remaining borrowing capacity | ر.س

ر.س 20

Line of credit [member] | United Kingdom, Pounds

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | £

£ 6

Remaining borrowing capacity | £

£ 6

Line of credit [member] | Qatar, Rials

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | ر.ق

ر.ق 10

Remaining borrowing capacity | ر.ق

ر.ق 10

Line of credit [member] | Australia, Dollars

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | $

$ 150

Remaining borrowing capacity | $

$ 150

Line of credit [member] | Bahrain, Dinars

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | .د.ب

.د.ب 1

Remaining borrowing capacity | .د.ب

.د.ب 1

Revolving credit facilities non-fund based [member]

Disclosure of detailed information about borrowings [line items]

Short-term borrowing limits | ₨

56,421

41,597

Remaining borrowing capacity | ₨

₨ 39,293

₨ 22,790

Loans, Borrowings and Bank Ov_4

Loans, Borrowings and Bank Overdrafts - Summary of Long - Term Loans and Borrowings (Detail) ₨ in Millions, $ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021CAD ($)		Mar. 31, 2021EUR (€)		Mar. 31, 2021GBP (£)		Mar. 31, 2021AUD ($)		Mar. 31, 2020INR (₨)	Mar. 31, 2020USD ($)	Mar. 31, 2020CAD ($)	[1]	Mar. 31, 2020EUR (€)	[1]	Mar. 31, 2020GBP (£)	[1]	Mar. 31, 2020AUD ($)
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 22,969			[1]		[1]		[1]		[1]	₨ 24,022								$ 1
Non-current portion of long term loans and borrowings		7,458	$ 102									4,840
Current portion of long term loans and borrowings		15,511										19,182
Unsecured term loan [member] | U.S.Dollar [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 22,671	$ 310									23,478	$ 311
Final maturity		March-24
Unsecured term loan [member] | U.S.Dollar [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		1.04%	1.04%	1.04%		1.04%		1.04%		1.04%
Unsecured term loan [member] | U.S.Dollar [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		3.81%	3.81%	3.81%		3.81%		3.81%		3.81%
Unsecured term loan [member] | Canadian Dollar [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 10										25
Final maturity		July-21
Unsecured term loan [member] | Canadian Dollar [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		1.48%	1.48%	1.48%		1.48%		1.48%		1.48%
Unsecured term loan [member] | Canadian Dollar [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		3.26%	3.26%	3.26%		3.26%		3.26%		3.26%
Unsecured term loan [member] | Indian Rupee [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 240										440
Final maturity		March-24
Unsecured term loan [member] | Indian Rupee [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		8.29%	8.29%	8.29%		8.29%		8.29%		8.29%
Unsecured term loan [member] | Indian Rupee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate		9.35%	9.35%	9.35%		9.35%		9.35%		9.35%
Unsecured term loan [member] | Australian Dollar [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 26										44
Interest rate		4.65%	4.65%	4.65%		4.65%		4.65%		4.65%
Final maturity		January-22
Unsecured term loan [member] | Great British Pound [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans		₨ 12										22
Interest rate		2.93%	2.93%	2.93%		2.93%		2.93%		2.93%
Final maturity		February-22
Unsecured term loan [member] | EURO [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans	[1]	₨ 10										₨ 13
Interest rate		2.87%	2.87%	2.87%		2.87%		2.87%		2.87%
Final maturity		April-23
[1]	Value is less than 1

Loans, Borrowings and Bank Ov_5

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, 2021	Mar. 31, 2020
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	₨ 97,240	₨ 99,467
Cash flow	(2,713)	(32,431)
Non cash changes, foreign exchange movements	(417)	6,883
Non cash changes, IFRS 16 adoption		15,379
Non cash changes, Additions to lease liabilities	10,404	7,942
Ending balance	104,514	97,240
Borrowings from banks [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	77,647	97,461
Cash flow	6,212	(26,038)
Non cash changes, foreign exchange movements	(657)	6,224
Ending balance	83,202	77,647
Bank overdrafts [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	395	4
Cash flow	(265)	391
Ending balance	130	395
Obligations under finance leases [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance		2,002
Non cash changes, IFRS 16 adoption		(2,002)
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	19,198
Cash flow	(8,660)	(6,784)
Non cash changes, foreign exchange movements	240	659
Non cash changes, IFRS 16 adoption		17,381
Non cash changes, Additions to lease liabilities	10,404	7,942
Ending balance	₨ 21,182	₨ 19,198

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Trade and other current payables [abstract]
Trade payables	₨ 23,232		₨ 27,053
Accrued expenses	55,638		51,076
Trade payables and accrued expenses	₨ 78,870	$ 1,078	₨ 78,129

Other financial liabilities - S

Other financial liabilities - Summary of detailed information about other financial liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Non-current
Cash Settled ADS RSUs (Refer to Note 30)	₨ 7		₨ 146
Contingent consideration (Refer to Note 7)	2,158
Advance from customers	123
Deposits and others	3		5
Other non-current financial liabilities	2,291	$ 31	151
Current
Cash Settled ADS RSUs (Refer to Note 30)	24		350
Contingent consideration (Refer to Note 7)	135		0
Advance from customers	496
Deposits and others	815		549
Current financial liabilities	1,470	$ 20	899
Other financial liabilities	₨ 3,761		₨ 1,050

Other liabilities - Summary of

Other liabilities - Summary of Detailed Information About Other Liabilities Explanatory (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Non-current
Employee benefits obligations	₨ 3,055		₨ 3,767
Others	4,780		3,770
Total non-current liabilities	7,835	$ 107	7,537
Current
Statutory and other liabilities	9,266		4,919
Employee benefits obligations	14,401		12,356
Advance from customers	362		1,464
Others	523		515
Current non-financial liabilities	24,552	$ 336	19,254
Total	₨ 32,387		₨ 26,791

Provisions - Summary of Detaile

Provisions - Summary of Detailed Information About Provisions (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)		Mar. 31, 2020INR (₨)
Non-current
Provision for warranty	₨ 2			₨ 2
Non-current provisions	2		[1]	2
Current
Provision for warranty	213			317
Others	463			295
Current provisions	676	$ 9		612
Total	₨ 678			₨ 614
[1]	Value is less than 1

Provisions - Additional Informa

Provisions - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2021
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, 2021	Mar. 31, 2020
Disclosure of other provisions [line items]
Balance at the beginning of the year	₨ 614	₨ 640
Additional provision during the year	515	458
Utilized/written-back during the year	(451)	(484)
Balance at the end of the year	678	614
Provision for warranty [member]
Disclosure of other provisions [line items]
Balance at the beginning of the year	319	277
Additional provision during the year	245	360
Utilized/written-back during the year	(349)	(318)
Balance at the end of the year	215	319
Other provisions [member]
Disclosure of other provisions [line items]
Balance at the beginning of the year	295	363
Additional provision during the year	270	98
Utilized/written-back during the year	(102)	(166)
Balance at the end of the year	₨ 463	₨ 295

Financial Instruments - Summary

Financial Instruments - Summary of Financial Assets and Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Oct. 10, 2019INR (₨)	Apr. 01, 2019INR (₨)	Mar. 31, 2019INR (₨)
Assets:
Cash and cash equivalents	₨ 169,793	$ 2,321	₨ 144,499			₨ 158,529
Investments
Financial instruments at FVTPL	23,502		14,795
Financial instruments at FVTOCI	141,954		164,884
Financial instruments at Amortized cost	20,827		19,258
Other financial assets
Trade receivables	98,656		110,523
Unbilled receivables	27,124		25,209
Other assets	13,333		14,495
Derivative assets	4,080		3,025
Total	499,269		496,688
Trade payables and other payables
Trade payables and accrued expenses	78,870		78,129
Lease liabilities	21,182		19,198		₨ 15,379
Other liabilities	3,761		1,050
Loans, borrowings and bank overdrafts	83,332		78,042
Derivative liabilities	1,070		7,369
Total	₨ 188,215		₨ 183,788	₨ 561

Financial Instruments - Summa_2

Financial Instruments - Summary of Offsetting Other Financial Assets and Trade Payable and Other Liabilities (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of offsetting of financial assets liabilities [abstract]
Gross amounts of recognized other financial assets	₨ 146,709	₨ 157,304
Gross amounts of recognized financial liabilities set off in the statement of financial position	(7,596)	(7,077)
Net amounts of recognized other financial assets presented in the statement of financial position	139,113	150,227
Gross amounts of recognized trade payables and other payables	90,227	86,256
Financial liabilities Gross amounts of recognized financial liabilities set off in the statement of financial position	(7,596)	(7,077)
Net amounts of recognized trade payables and other payables presented in the statement of financial position	₨ 82,631	₨ 79,179

Financial Instruments - Summa_3

Financial Instruments - Summary of Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value of Recurring Basis (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration (Refer to Note 7)	₨ (2,293)	₨ 0
Fair value measurements at reporting date using [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration (Refer to Note 7)	(2,293)
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	2,998	1,382
Fair value of financial liabilities	(816)	(4,057)
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	2,998	1,382
Fair value of financial liabilities	(816)	(4,057)
Fair value measurements at reporting date using [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent consideration (Refer to Note 7)	(2,293)
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	1,082	1,643
Fair value of financial liabilities	(254)	(3,312)
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	1,082	1,643
Fair value of financial liabilities	(254)	(3,312)
Fair value measurements at reporting date using [member] | Investment in liquid and short-term mutual funds [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	23,502	14,795
Fair value measurements at reporting date using [member] | Investment in liquid and short-term mutual funds [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	23,502	14,795
Fair value measurements at reporting date using [member] | Investments in equity instruments [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	10,572	9,297
Fair value measurements at reporting date using [member] | Investments in equity instruments [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	26
Fair value measurements at reporting date using [member] | Investments in equity instruments [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	319	119
Fair value measurements at reporting date using [member] | Investments in equity instruments [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	10,227	9,178
Fair value measurements at reporting date using [member] | Commercial paper, certificate of deposits and bonds [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	131,382	155,587
Fair value measurements at reporting date using [member] | Commercial paper, certificate of deposits and bonds [member] | Level 1 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	2,217	12,983
Fair value measurements at reporting date using [member] | Commercial paper, certificate of deposits and bonds [member] | Level 2 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Fair value of financial assets	₨ 129,165	₨ 142,604

Financial Instruments - Summa_4

Financial Instruments - Summary of Details of Assets and Liabilities Considered under Level 3 Classification (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of reconciliation of changes in fair value measurement assets liabilities [line items]
Beginning balance	₨ 817,062
Ending balance	831,434	$ 11,368	₨ 817,062
Level 3 [member] | Investments in equity instruments [member]
Disclosure of reconciliation of changes in fair value measurement assets liabilities [line items]
Beginning balance	9,178		6,668
Additions	1,575		2,124
Disposals	(1,256)		(1,327)
Transfers out of level 3	(27)
Gain/(loss) recognized in foreign currency translation reserve	(252)		855
Gain recognized in other comprehensive income	1,009		858
Ending balance	₨ 10,227		₨ 9,178

Financial Instruments - Summa_5

Financial Instruments - Summary Of Contingent Consideration (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)
Contingent Consideration [Abstract]
Balance at the beginning of the year	₨ 0
Additions (Refer to note 7)	(2,293)
Finance expense recognized in statement of income	(25)
Gain/(loss) recognized in foreign currency translation reserve	25
Balance at the end of the year	₨ (2,293)

Financial Instruments - Summa_6

Financial Instruments - Summary of Significant Unobservable Inputs to Valuation (Detail) - Unquoted equity investments [member] - Discounted cash flow model [member] - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Long term growth rate [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets and liabilities [line items]
Valuation technique	Discounted cash flow model	Discounted cash flow model
Significant unobservable input	Long term growth rate	Long term growth rate
Input	3.00%	3.00%
Movement by	0.50%	0.50%
Increase	₨ 304	₨ 298
Decrease	₨ (295)	₨ (273)
Discount rate [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets and liabilities [line items]
Significant unobservable input	Discount rate	Discount rate
Input	10.90%	11.60%
Movement by	0.50%	0.50%
Increase	₨ (393)	₨ (388)
Decrease	₨ 395	₨ 404

Financial Instruments - Summa_7

Financial Instruments - Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding (Detail) ₺ in Millions, € in Millions, ₨ in Millions, ر.ق in Millions, ر.ع. in Millions, ر.س 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, RM in Millions, R in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions

Mar. 31, 2021INR (₨)

Mar. 31, 2021USD ($)

Mar. 31, 2021CAD ($)

Mar. 31, 2021SAR (ر.س)

Mar. 31, 2021EUR (€)

Mar. 31, 2021GBP (£)

Mar. 31, 2021QAR (ر.ق)

Mar. 31, 2021AUD ($)

Mar. 31, 2021SGD ($)

Mar. 31, 2021ZAR (R)

Mar. 31, 2021PLN (zł)

Mar. 31, 2021CHF (SFr)

Mar. 31, 2021TRY (₺)

Mar. 31, 2021NOK (kr)

Mar. 31, 2021OMR (ر.ع.)

Mar. 31, 2021SEK (kr)

Mar. 31, 2021JPY (¥)

Mar. 31, 2021DKK (kr)

Mar. 31, 2021CNY (¥)

Mar. 31, 2021AED (د.إ)

Mar. 31, 2020INR (₨)

Mar. 31, 2020USD ($)

Mar. 31, 2020CAD ($)

Mar. 31, 2020SAR (ر.س)

Mar. 31, 2020EUR (€)

Mar. 31, 2020GBP (£)

Mar. 31, 2020QAR (ر.ق)

Mar. 31, 2020AUD ($)

Mar. 31, 2020SGD ($)

Mar. 31, 2020ZAR (R)

Mar. 31, 2020PLN (zł)

Mar. 31, 2020CHF (SFr)

Mar. 31, 2020TRY (₺)

Mar. 31, 2020NOK (kr)

Mar. 31, 2020OMR (ر.ع.)

Mar. 31, 2020SEK (kr)

Mar. 31, 2020MYR (RM)

Mar. 31, 2020JPY (¥)

Mar. 31, 2020MXN ($)

Mar. 31, 2020DKK (kr)

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 1,638

$ 1,314

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

1,577

1,011

Non-designated derivative instruments | $

[1]

1,638

1,314

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | €

€ 109

€ 121

Non-designated derivative instruments | €

99

59

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | £

£ 96

£ 52

Non-designated derivative instruments | £

104

81

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

$ 103

$ 144

Non-designated derivative instruments | $

29

$ 56

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 9

$ 7

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | R

R 22

R 17

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 30

$ 51

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 137

ر.س 60

At cost [member] | Sell: Forward contracts [member] | Poland, Zlotych [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | zł

zł 8

zł 34

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | SFr

SFr 10

SFr 7

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.ق

ر.ق 15

ر.ق 19

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ₺

₺ 47

₺ 30

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 4

kr 19

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ر.ع.

ر.ع. 2

ر.ع. 2

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 42

kr 13

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

¥ 370

¥ 325

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | RM

RM 20

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

$ 138

474

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | €

€ 20

€ 39

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | £

£ 55

£ 98

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments | $

$ 34

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 480

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 9

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | SFr

SFr 2

At cost [member] | Buy l forward contract [member] | Mexico, Pesos

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | $

$ 11

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 37

At cost [member] | Buy l forward contract [member] | Denmark, Kroner

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | kr

kr 45

kr 9

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments | ¥

¥ 30

At fair value [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

₨ 3,010

₨ (4,344)

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

2,293

(2,902)

Non-designated derivative instruments

[1]

480

(3,116)

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

114

231

Non-designated derivative instruments

202

34

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(254)

240

Non-designated derivative instruments

98

112

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(246)

741

Non-designated derivative instruments

11

115

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

5

8

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(1)

1

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

3

153

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(1)

(1)

At fair value [member] | Sell: Forward contracts [member] | Poland, Zlotych [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

2

13

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

13

4

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(6)

(8)

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

42

31

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

[2]

16

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(1)

1

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

10

4

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

6

[2]

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

1

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

385

(1,057)

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

24

85

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(116)

(13)

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

Disclosure of derivative contract outstanding [line items]

Designated derivative instruments

(18)

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

972

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] | Switzerland, Francs [member]

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(6)

At fair value [member] | Buy l forward contract [member] | Mexico, Pesos

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(9)

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(15)

At fair value [member] | Buy l forward contract [member] | Denmark, Kroner

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

(12)

[2]

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

Disclosure of derivative contract outstanding [line items]

Non-designated derivative instruments

₨ (2)

[1]

USD 1,314 and USD 1,638 includes USD/PHP sell forward of USD 176 and USD 244 as at March 31, 2020 and 2021, respectively.

[2]

Value is less than 1

Financial Instruments - Summa_8

Financial Instruments - Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding (Parenthetical) (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2020USD ($)
At fair value [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments | ₨	₨ 3,010		₨ (4,344)
At fair value [member] | Philippines, Pesos | Sell: Forward contracts [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments | $		$ 244		$ 176
At fair value [member] | Top of range [member]
Disclosure of derivative contract outstanding [line items]
Designated derivative instruments | ₨	₨ 1
At cost [member] | Sell: Forward contracts [member]
Disclosure of derivative contract outstanding [line items]
Non-designated derivative instruments | $		$ 1,638		$ 1,314

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) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about hedges [abstract]
Balance as at the beginning of the year		₨ (2,876)	₨ 3,019
Deferred cancellation gain/ (loss), net			(201)
Changes in fair value of effective portion of derivatives		4,753	(2,312)
Net gain/(loss) reclassified to consolidated statement of income on occurrence of hedged transactions	[1]	305	(3,382)
Gain/(loss) on cash flow hedging derivatives, net		5,058	(5,895)
Balance as at the end of the year		2,182	(2,876)
Deferred tax thereon		(452)	561
Balance as at the end of the year, net of deferred tax		₨ 1,730	₨ (2,315)
[1]	Includes net (gain)/loss reclassified to revenue of ₹ (4,761) and ₹ 58 for the year ended March 31, 2020 and 2021, respectively and net (gain)/loss reclassified to cost of revenues of ₹ 1,379 and ₹ 247 for the year ended March 31, 2020 and 2021, respectively.

Financial Instruments - Summ_10

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, 2021	Mar. 31, 2020
Disclosure of detailed information about hedges [abstract]
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under revenues	₨ 58	₨ (4,761)
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions under cost of revenues	₨ 247	₨ 1,379

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
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, 2021 are expected to occur and be reclassified to the consolidated statement of income over a period of two years.
Description of concentration of risk	No single customer accounted for more than 10% of the accounts receivable as at March 31, 2020 and 2021, or revenues for the year ended March 31, 2019, 2020 and 2021.
Fair value of sale of shares	₨ 1,256
Cummulative gain on sale of shares through other comprehensive income	884
Interest rate risk [member] | Floating Interest Rate [member]
Disclosure of detailed information about financial instruments [line items]
Annual interest expense	829
Currency risk [member]
Disclosure of detailed information about financial instruments [line items]
Decrease/increase in the fair value of foreign currency dollar denominated derivative instruments	₨ 1,525	₨ 957
Increase/decrease in respective foreign currencies compared to functional currency	1.00%	1.00%
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	2,845
Decrease in the fair value of foreign currency dollar denominated derivative instruments	3,095
Increase in the fair value of foreign currency dollar denominated derivative instruments in statement of income	1,395
Decrease in the fair value of foreign currency dollar denominated derivative instruments in statement of income	1,395
Increase in the fair value of foreign currency dollar denominated derivative instruments in other comprehensive income	1,450
Decrease in the fair value of foreign currency dollar denominated derivative instruments in other comprehensive income	₨ 1,700

Financial Instruments - Summ_11

Financial Instruments - Summary of Foreign Currency Risk from Non-derivative Financial Instruments (Detail) ₨ in Millions, $ in Millions		Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Apr. 01, 2019INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		₨ 98,656		₨ 110,523
Cash and cash equivalents		169,793	$ 2,321	144,499		₨ 158,529
Other assets		13,333		14,495
Loans, borrowings and bank overdrafts		(83,332)		(78,042)
Lease liabilities		(21,182)		(19,198)	₨ (15,379)
Currency risk [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		61,582		67,878
Unbilled receivables		14,583		16,579
Contract assets		10,463		11,516
Cash and cash equivalents		20,644		22,767
Other assets		90,681		61,097
Loans, borrowings and bank overdrafts				(36,578)
Lease liabilities		(9,926)		(8,014)
Trade payables, accrued expenses and other liabilities		(35,513)		(39,514)
Net assets/ (liabilities)		152,514		95,731
U.S.Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		33,421		42,329
Unbilled receivables		9,255		11,127
Contract assets		5,111		5,517
Cash and cash equivalents		11,838		13,481
Other assets		73,212		49,835
Loans, borrowings and bank overdrafts				(36,578)
Lease liabilities		(3,800)		(3,393)
Trade payables, accrued expenses and other liabilities		(23,187)		(27,457)
Net assets/ (liabilities)		105,850		54,861
EURO [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		9,094		8,860
Unbilled receivables		1,681		1,030
Contract assets		1,121		1,559
Cash and cash equivalents		1,385		3,978
Other assets		3,981		4,314
Lease liabilities		(2,684)		(2,606)
Trade payables, accrued expenses and other liabilities		(3,569)		(3,419)
Net assets/ (liabilities)		11,009		13,716
Great British Pound [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		9,334		7,735
Unbilled receivables		1,740		2,221
Contract assets		2,755		2,850
Cash and cash equivalents		2,052		1,697
Other assets		9,116		3,283
Lease liabilities		(1,575)		(373)
Trade payables, accrued expenses and other liabilities		(4,370)		(3,718)
Net assets/ (liabilities)		19,052		13,695
Australian Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		4,101		3,044
Unbilled receivables		803		784
Contract assets		838		654
Cash and cash equivalents		765		586
Other assets		2		413
Lease liabilities		(202)		(214)
Trade payables, accrued expenses and other liabilities		(1,415)		(1,228)
Net assets/ (liabilities)		4,892		4,039
Canadian Dollar [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables		1,436		1,388
Unbilled receivables		283		291
Contract assets		102		146
Cash and cash equivalents		1,876		1,292
Other assets		891		1,447
Lease liabilities		(117)		(16)
Trade payables, accrued expenses and other liabilities		(350)		(605)
Net assets/ (liabilities)		4,121		3,943
Other currencies [member]
Disclosure of foreign currency exchange risk on financial instruments [line items]
Trade receivables	[1]	4,196		4,522
Unbilled receivables	[1]	821		1,126
Contract assets	[1]	536		790
Cash and cash equivalents	[1]	2,728		1,733
Other assets	[1]	3,479		1,805
Lease liabilities	[1]	(1,548)		(1,412)
Trade payables, accrued expenses and other liabilities	[1]	(2,622)		(3,087)
Net assets/ (liabilities)	[1]	₨ 7,590		₨ 5,477
[1]	Other currencies reflect currencies such as Japanese Yen, Swiss Franc, Saudi Riyal etc.

Financial Instruments - Summ_12

Financial Instruments - Summary of Remaining Contractual Maturities of Significant Financial Liabilities at Reporting Date (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts	₨ 83,332	₨ 78,042
Lease liabilities	21,182	19,198
Trade payables and accrued expenses	78,870	78,129
Derivative liabilities	1,070	7,369
Other liabilities	3,761	1,050
Loans, borrowings and bank overdrafts, undiscounted cash flows	85,216	79,543
Lease Liabilities Undiscounted Cash Flows	22,823	21,067
Trade payables and accrued expenses, undiscounted cash flows	78,870	78,129
Derivative liabilities, undiscounted cash flows	1,070	7,369
Other liabilities, undiscounted cash flows	3,880	1,050
Not later than one year [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	77,609	74,663
Lease Liabilities Undiscounted Cash Flows	8,398	7,322
Trade payables and accrued expenses, undiscounted cash flows	78,870	78,129
Derivative liabilities, undiscounted cash flows	1,070	7,231
Other liabilities, undiscounted cash flows	1,473	899
1-2 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	166	4,761
Lease Liabilities Undiscounted Cash Flows	6,317	6,128
Derivative liabilities, undiscounted cash flows		90
Other liabilities, undiscounted cash flows	1,330	88
2-4 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Loans, borrowings and bank overdrafts, undiscounted cash flows	7,441	119
Lease Liabilities Undiscounted Cash Flows	6,017	5,425
Derivative liabilities, undiscounted cash flows		48
Other liabilities, undiscounted cash flows	1,077	63
Beyond 4 years [member]
Disclosure of maturity analysis for significant financial liabilities [line items]
Lease Liabilities Undiscounted Cash Flows	₨ 2,091	₨ 2,192

Financial Instruments - Summ_13

Financial Instruments - Summary of Balanced View of Liquidity and Financial Indebtedness (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Cash and cash equivalents	₨ 169,793	$ 2,321	₨ 144,499	₨ 158,529
Investments	175,707		189,635
Loans, borrowings and bank overdrafts	(83,332)		(78,042)
Net cash position	₨ 262,168		₨ 256,092

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of foreign currency translation reserves [line items]
Balance at the beginning of the year	₨ 559,333		₨ 570,753	₨ 485,346
Translation difference related to foreign operations, net	(656)	$ (9)	8,447	3,238
Balance at the end of the year	554,593	7,584	559,333	570,753
Foreign currency translation reserve [member]
Disclosure of foreign currency translation reserves [line items]
Balance at the beginning of the year	23,539		15,250	16,618
Translation difference related to foreign operations, net	(603)		8,289
Balance at the end of the year	₨ 22,936	$ 314	₨ 23,539	₨ 15,250

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of reserves within equity [line items]
Beginning balance	₨ 23,299
Other comprehensive income	6,679	$ 91	₨ 4,613	₨ 1,023
Ending balance	30,506	$ 418	23,299
Remeasurements of the defined benefit plans
Disclosure of reserves within equity [line items]
Beginning balance	(1,120)		(70)	(305)
Other comprehensive income	223		(1,050)	235
Ending balance	(897)		(1,120)	(70)
Investment in Debt instruments measured at fair value through OCI
Disclosure of reserves within equity [line items]
Beginning balance	2,386		1,164	1,182
Other comprehensive income	1,851		1,222	(18)
Ending balance	4,237		2,386	1,164
Investment in Equity instruments measured at fair value through OCI
Disclosure of reserves within equity [line items]
Beginning balance	162		(562)	(98)
Other comprehensive income	1,216		724	(464)
Ending balance	1,378		162	(562)
Capital Redemption Reserve [member]
Disclosure of reserves within equity [line items]
Beginning balance	647		1	768
Bonus issue of equity shares				(767)
Buyback of equity shares	475		646
Ending balance	₨ 1,122		₨ 647	₨ 1

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Major components of tax expense (income) [abstract]
Income tax expense as per the consolidated statement of income	₨ 30,345	$ 415	₨ 24,799	₨ 25,242
Income tax included in other comprehensive income on:
Unrealized gains/(losses) on investment securities	226		(230)	(65)
Gains/(losses) on cash flow hedging derivatives	1,013		(1,165)	633
Defined benefit plan actuarial gains/(losses)	111		(196)	47
Total income taxes	₨ 31,695		₨ 23,208	₨ 25,857

Income Taxes - Summary of Compo

Income Taxes - Summary of Components of Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Current taxes
Domestic	₨ 19,773		₨ 18,437	₨ 17,987
Foreign	6,292		5,887	5,663
Current taxes	26,065		24,324	23,650
Deferred taxes
Domestic	3,982		1,624	(180)
Foreign	298		(1,149)	1,772
Deferred taxes	4,280		475	1,592
Income tax expense	₨ 30,345	$ 415	₨ 24,799	₨ 25,242

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - INR (₨) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of income tax expense [line items]
Deferred tax asset of unused tax losses not recognized	₨ 8,676	₨ 8,124
Tax loss carry-forwards	31,993	29,736
Tax loss carry-forwards not currently subject to expiration dates	17,691	14,429
Tax loss carry-forwards expires in various years	₨ 14,302	15,307
Tax loss carry-forwards expiration period	2038
Deferred tax liabilities on cumulative earnings of subsidiaries	₨ 59,793	56,391
Minimum alternate tax	0	3,425
Decrease of current tax expense due to tax holidays	₨ 11,458	₨ 11,963	₨ 15,390
Tax incentives per share	₨ 2.03	₨ 2.05	₨ 2.56
Branch profit tax percentage	15.00%
Unused tax losses [member]
Disclosure of income tax expense [line items]
Recognized deferred tax assets of loss carry forward	₨ 1,637	₨ 2,044

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Profit before taxes	₨ 139,007	$ 1,901	₨ 122,512	₨ 115,415
Enacted income tax rate in India	34.94%	34.94%	34.94%	34.94%
Computed expected tax expense	₨ 48,569		₨ 42,806	₨ 40,326
Income exempt from tax	(12,697)		(12,930)	(18,469)
Basis differences that will reverse during a tax holiday period	(2,268)		480	(796)
Income taxed at higher/ (lower) rates	(2,381)		(3,122)	(1,002)
Taxes related to income of prior years	(3,861)		(116)	(2,267)
Changes in unrecognized deferred tax assets	1,096		(3,898)	3,972
Expenses disallowed for tax purpose	1,879		1,785	3,503
Others, net	8		(206)	(25)
Income tax expense	₨ 30,345	$ 415	₨ 24,799	₨ 25,242
Effective income tax rate	21.83%	21.83%	20.24%	21.87%

Income Taxes - Summary of Com_2

Income Taxes - Summary of Components of Deferred Tax Assets and Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Carry forward losses	₨ 1,637		₨ 2,044
Trade payables, accrued expenses and other liabilities	5,115		4,994
Allowances for lifetime expected credit loss	3,208		3,921
Minimum alternate tax	0		3,425
Cash flow hedges			561
Contract asset	91
Others	90
Deferred tax assets, Gross1, Total	10,141		14,945
Property, plant and equipment	(1,268)		(686)
Amortizable goodwill	(2,065)		(2,166)
Intangible assets	(1,249)		(1,541)
Interest income and fair value movement of investments	(1,582)		(626)
Cash flow hedges	(452)
Contract liabilities			(11)
SEZ Re-investment Reserve	(6,494)		(6,614)
Others			(121)
Deferred tax liability, Gross	(13,110)		(11,765)
Net deferred tax assets	(2,969)		3,180
Deferred tax assets	1,664	$ 23	6,005
Deferred tax liabilities	₨ (4,633)	$ (63)	₨ (2,825)

Income Taxes - Movement in Defe

Income Taxes - Movement in Deferred Tax Assets and Liabilities (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	₨ 3,180	₨ 2,187	₨ 3,849
Credit/(charge) in the consolidated statement of income	(4,280)	(475)	(1,592)
Credit/(charge) in other comprehensive income	(1,313)	1,645	(616)
On account of business combination		(177)
Other (if any)	(556)		546
Ending balance	(2,969)	3,180	2,187
Carry forward losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	2,044	3,149	5,694
Credit/(charge) in the consolidated statement of income	(230)	(1,287)	(2,879)
Credit/(charge) in other comprehensive income	(22)	182	334
Other (if any)	(155)
Ending balance	1,637	2,044	3,149
Trade payables, accrued expenses and other liabilities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	4,994	3,713	3,107
Credit/(charge) in the consolidated statement of income	279	1,033	295
Credit/(charge) in other comprehensive income	(171)	248	(22)
Other (if any)	13		333
Ending balance	5,115	4,994	3,713
Allowances for lifetime expected credit loss [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	3,921	4,521	4,499
Credit/(charge) in the consolidated statement of income	(734)	(591)	9
Credit/(charge) in other comprehensive income	21	(9)	2
Other (if any)			11
Ending balance	3,208	3,921	4,521
Minimum alternate tax [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	3,425		74
Credit/(charge) in the consolidated statement of income	(3,425)	3,425	(74)
Ending balance		3,425
Property, plant and equipment [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(686)	(1,840)	(2,166)
Credit/(charge) in the consolidated statement of income	(649)	1,150	219
Credit/(charge) in other comprehensive income	66	4	(94)
Other (if any)	1		201
Ending balance	(1,268)	(686)	(1,840)
Amortizable goodwill [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(2,166)	(1,899)	(1,810)
Credit/(charge) in the consolidated statement of income	34	(92)	16
Credit/(charge) in other comprehensive income	67	(175)	(105)
Ending balance	(2,065)	(2,166)	(1,899)
Intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(1,541)	(2,295)	(3,190)
Credit/(charge) in the consolidated statement of income	759	1,021	1,076
Credit/(charge) in other comprehensive income	(55)	(90)	(181)
On account of business combination		(177)
Other (if any)	(412)
Ending balance	(1,249)	(1,541)	(2,295)
Interest income and fair value movement of investments [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(626)	(1,455)	(1,712)
Credit/(charge) in the consolidated statement of income	(730)	599	186
Credit/(charge) in other comprehensive income	(226)	230	71
Ending balance	(1,582)	(626)	(1,455)
Cash flow hedges [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	561	(604)	29
Credit/(charge) in other comprehensive income	(1,013)	1,165	(633)
Ending balance	(452)	561	(604)
SEZ Re-investment Reserve [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(6,614)	(1,132)
Credit/(charge) in the consolidated statement of income	120	(5,482)	(1,132)
Ending balance	(6,494)	(6,614)	(1,132)
Others [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(121)	318	(403)
Credit/(charge) in the consolidated statement of income	195	(536)	693
Credit/(charge) in other comprehensive income	16	97	27
Other (if any)			1
Ending balance	90	(121)	318
Contract asset / (Contract liabilities) [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning balance	(11)	(289)	(273)
Credit/(charge) in the consolidated statement of income	101	285	(1)
Credit/(charge) in other comprehensive income	4	(7)	(15)
Other (if any)	(3)
Ending balance	₨ 91	₨ (11)	₨ (289)

Dividends, Bonus and Buy Back o

Dividends, Bonus and Buy Back of equity shares - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2021INR (₨)₨ / sharesshares	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)₨ / sharesshares	Mar. 31, 2019INR (₨)₨ / shares	Mar. 07, 2019INR (₨)shares	Mar. 08, 2019₨ / shares
Disclosure of dividends [line items]
Cash dividends paid per equity share | ₨ / shares		₨ 1		₨ 1	₨ 1
Interim dividend		₨ 1		₨ 1	₨ 1
Bonus issue ratio					33.33%
Par value per share | ₨ / shares					₨ 2		₨ 2
Bonus issue of equity shares | shares						1,508,469,180
Bonus issue of equity shares, shares						₨ 3,016
Number of shares approved for buyback | shares		237,500,000		323,076,923
Payments on buyback of shares		₨ 116,445		₨ 105,000
Payments on buyback of shares		95,199	$ 1,302	105,311
Reduction in share capital related to buyback		475		646
Tax on Buyback of Shares		21,445
Securities premium reserve [member]
Disclosure of dividends [line items]
Bonus issue of equity shares, shares	[1]				₨ (795)
Payments on buyback of shares		1,427
Retained earnings [member]
Disclosure of dividends [line items]
Bonus issue of equity shares, shares	[1]				₨ (1,454)
Payments on buyback of shares		115,018		105,000
Capital Redemption Reserve [member]
Disclosure of dividends [line items]
Payments on buyback of shares		₨ 475		₨ 646
[1]	Refer to Note 22

Additional Capital Disclosure_2

Additional Capital Disclosures - Summary of Capital Structure (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Apr. 01, 2019INR (₨)	Mar. 31, 2019INR (₨)
Capital structure [abstract]
Equity attributable to the equity shareholders of the Company	₨ 553,095	$ 7,564	₨ 557,458
As percentage of total capital	84.00%	84.00%	85.00%
Current loans, borrowings and bank overdrafts	₨ 75,874	$ 1,037	₨ 73,202
Long-term loans and borrowings	7,458	$ 102	4,840
Lease liabilities	21,182		19,198	₨ 15,379
Total loans, borrowings and bank overdrafts and lease liabilities	₨ 104,514		₨ 97,240		₨ 99,467
As percentage of total capital	16.00%	16.00%	15.00%
Total capital	₨ 657,609		₨ 654,698
Percentage of change, Equity attributable to the equity shareholders of the Company	(0.78%)	(0.78%)
Percentage of change, Total loans and borrowings	7.48%	7.48%
Percentage of change, Total capital (loans and borrowings and equity)	0.44%	0.44%

Additional Capital Disclosure_3

Additional Capital Disclosures - Additional Information (Detail)	Mar. 31, 2021	Mar. 31, 2020
Capital structure [abstract]
Loans and borrowings as a percentage of total capital	16.00%	15.00%

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Text block [abstract]
Revenue recognized from contract liabilities	₨ 16,082	₨ 21,193
Amounts reclassified from contract assets to receivables	15,101	13,068
Transaction price allocated to remaining performance obligations	₨ 384,881	₨ 360,033	₨ 373,879
Percentage of transaction price allocated to remaining performance obligation as revenues	59.00%	62.00%	59.00%
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue	approximately 59%, 62% and 59% respectively is expected to be recognized as revenues within two years, and the remainder thereafter	approximately 59%, 62% and 59% respectively is expected to be recognized as revenues within two years, and the remainder thereafter	approximately 59%, 62% and 59% 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, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	₨ 619,430	₨ 610,232	₨ 585,845
Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	379,287	369,330	350,048
Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	232,480	229,220	221,317
IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	602,855	590,600	563,433
IT services [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	372,121	362,926	343,906
IT services [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	230,734	227,674	219,527
IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	164,498	156,598	156,172
IT services [member] | Europe [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	108,591	104,165	100,023
IT services [member] | Europe [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	55,907	52,433	56,149
IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	177,387	175,318	163,562
IT services [member] | Americas1 [Member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	98,868	96,876	94,787
IT services [member] | Americas1 [Member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	78,519	78,442	68,775
IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	178,920	180,404	167,192
IT services [member] | Americas2 [Member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	110,143	108,665	98,496
IT services [member] | Americas2 [Member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	68,777	71,739	68,696
IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	82,050	78,280	76,507
IT services [member] | Asia Pacific Middle East Africa [Member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	54,519	53,220	50,600
IT services [member] | Asia Pacific Middle East Africa [Member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	27,531	25,060	25,907
IT Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,663	11,682	14,480
India State Run Enterprise (ISRE) [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	8,912	7,950	7,932
India State Run Enterprise (ISRE) [member] | Fixed-price and volume based contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,166	6,404	6,142
India State Run Enterprise (ISRE) [member] | Time-and-materials contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,746	1,546	1,790
Rendering of Services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	611,767	598,550	571,365
Rendering of Services [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	602,855	590,600	563,433
Rendering of Services [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	164,498	156,598	156,172
Rendering of Services [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	177,387	175,318	163,562
Rendering of Services [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	178,920	180,404	167,192
Rendering of Services [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	82,050	78,280	76,507
Rendering of Services [member] | India State Run Enterprise (ISRE) [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	8,912	7,950	7,932
Sales of Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,663	11,682	14,480
Sales of Products [member] | IT Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,663	11,682	14,480
Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,663	11,682	14,480
Products [member] | IT Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	7,663	11,682	14,480
Banking Financial Services and Insurance [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	185,152	183,373	173,516
Banking Financial Services and Insurance [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	56,275	53,869	55,180
Banking Financial Services and Insurance [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	2,609	2,151	1,874
Banking Financial Services and Insurance [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	103,040	106,694	98,130
Banking Financial Services and Insurance [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	23,228	20,659	18,332
Health [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	81,594	77,797	74,004
Health [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	12,390	10,090	9,968
Health [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	64,397	63,435	60,162
Health [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	18	105	88
Health [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,789	4,167	3,786
Consumer [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	98,839	96,512	88,799
Consumer [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	17,731	16,030	15,878
Consumer [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	68,258	67,980	59,991
Consumer [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	2,306	2,054	1,686
Consumer [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	10,544	10,448	11,244
Energy, Natural Resources and Utilities [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	78,819	75,957	72,352
Energy, Natural Resources and Utilities [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	31,271	29,854	28,521
Energy, Natural Resources and Utilities [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	426	418	601
Energy, Natural Resources and Utilities [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	27,405	26,024	24,234
Energy, Natural Resources and Utilities [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	19,717	19,661	18,996
Technology [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	78,350	75,445	76,108
Technology [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	16,245	18,678	19,137
Technology [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	35,180	32,924	33,552
Technology [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	21,689	20,931	20,462
Technology [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	5,236	2,912	2,957
Manufacturing [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	48,978	47,860	46,156
Manufacturing [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	22,339	20,324	19,869
Manufacturing [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	265	349	387
Manufacturing [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	23,350	23,548	21,980
Manufacturing [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	3,024	3,639	3,920
Communications [member] | IT services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	31,123	33,656	32,498
Communications [member] | IT services [member] | Europe [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	8,247	7,753	7,619
Communications [member] | IT services [member] | Americas1 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	6,252	8,061	6,995
Communications [member] | IT services [member] | Americas2 [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,112	1,048	612
Communications [member] | IT services [member] | Asia Pacific Middle East Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	₨ 15,512	₨ 16,794	₨ 17,272

Expenses by Nature - Summary of

Expenses by Nature - Summary of Expenses by Nature (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Expenses by nature [abstract]
Employee compensation		₨ 332,371	₨ 326,571	₨ 299,774
Sub-contracting/ technical fees		83,609	90,521	94,725
Cost of hardware and software		7,684	11,491	13,567
Travel		5,258	18,169	17,768
Facility expenses		20,255	19,733	22,213
Depreciation, amortization and impairment	[1]	27,656	20,862	19,474
Communication		6,069	4,812	4,561
Legal and professional fees		5,561	4,733	4,361
Rates, taxes and insurance		3,475	3,004	1,621
Marketing and brand building		1,011	2,532	2,714
Lifetime expected credit loss		1,506	1,043	980
Miscellaneous expenses	[2]	4,836	5,344	11,736
Total cost of revenues, selling and marketing expenses and general and administrative expenses		₨ 499,291	₨ 508,815	₨ 493,494
[1]	Depreciation, amortization, and impairment includes impairment charge on certain software platforms, capital work-in-progress, property, plant and equipment and intangible assets amounting to ₹ 2,318, Nil and ₹ 2,418, for the year ended March 31, 2019, 2020 and 2021, respectively.
[2]	Miscellaneous expenses for the year ended March 31, 2019, includes an amount of ₹ 5,141 ($ 75 million) paid to National Grid on settlement of a legal claim against the Company and for the year ended March 31, 2021, includes an amount of ₹ 991 towards COVID-19 contributions.

Expenses by Nature - Summary _2

Expenses by Nature - Summary of Expenses by Nature (Parenthetical) (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)	Mar. 31, 2019USD ($)
Disclosure Of Expense [line items]
Impairment on certain software platform and intangible assets recognized on acquisitions		₨ 2,418	₨ 0	₨ 2,318
Miscellaneous expenses	[1]	4,836	₨ 5,344	11,736
Contributions made to Covid - 19		₨ 991
National Grid on settlement of legal claim [member]
Disclosure Of Expense [line items]
Miscellaneous expenses				₨ 5,141	$ 75
[1]	Miscellaneous expenses for the year ended March 31, 2019, includes an amount of ₹ 5,141 ($ 75 million) paid to National Grid on settlement of a legal claim against the Company and for the year ended March 31, 2021, includes an amount of ₹ 991 towards COVID-19 contributions.

Other Operating Income_(Loss)_3

Other Operating Income/(Loss), Net - Summary of Gain Loss on Sale of Business (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of other operating income [line items]
Gain on sale	₨ (81)	$ (1)	₨ 1,144	₨ 4,344
Hosted data center services business [member]
Disclosure of other operating income [line items]
Cash considerations				25,432
Less: Carrying amount of net assets disposed				(26,455)
Add: Reclassification of exchange difference on foreign currency translation				4,131
Gain on sale				3,108
Workday business [member]
Disclosure of other operating income [line items]
Cash considerations				6,645
Less: Carrying amount of net assets disposed				(5,475)
Add: Reclassification of exchange difference on foreign currency translation				79
Gain on sale				₨ 1,249

Other Operating Income_(Loss)_4

Other Operating Income/(Loss), Net - Summary of Gain Loss on Sale of Business (Parenthetical) (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2019INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)
Disclosure of other operating income [line items]
Goodwill	₨ 116,980	₨ 139,127	$ 1,902	₨ 131,012
Intangible assets		₨ 13,085	$ 179	₨ 16,362
Hosted data center services business [member]
Disclosure of other operating income [line items]
Disposal costs	660
Goodwill	13,009
Workday business [member]
Disclosure of other operating income [line items]
Goodwill	4,893
Intangible assets	₨ 740

Other Operating Income_(Loss)_5

Other Operating Income/(Loss), Net - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of other operating income [line items]
Gain on sale	₨ (81)	$ (1)	₨ 1,144	₨ 4,344
Change in fair value of the callable units	₨ (81)		992
Hosted data center services business [member]
Disclosure of other operating income [line items]
Cash consideration				25,432
Gain on sale				₨ 3,108
Workday business [member]
Disclosure of other operating income [line items]
Gain on sale			₨ 152
Top of range [member] | Wipro Airport IT Services Limited [member]
Disclosure of other operating income [line items]
Percentage of ownership interest				74.00%
Bottom of range [member] | Wipro Airport IT Services Limited [member]
Disclosure of other operating income [line items]
Percentage of ownership interest				11.00%
Share buy- back program [member] | Hosted data center services business [member]
Disclosure of other operating income [line items]
Cash consideration				₨ 28,124
Cash paid for unit subscription				3,766
Buyback unit amount				₨ 2,032
Vesting period of shares issued				3 years
Cash consideration				₨ 24,358
Amount of units issued by the buyer				₨ 1,734

Finance Expenses - Summary of F

Finance Expenses - Summary of Finance Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of finance expense [abstract]
Interest expense	₨ 4,298		₨ 5,136	₨ 5,616
Exchange fluctuation on foreign currency borrowings, net	790		2,192	1,759
Total	₨ 5,088	$ 70	₨ 7,328	₨ 7,375

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of finance and other income and Foreign exchange gains/(losses), net [abstract]
Interest income	₨ 18,442		₨ 21,764	₨ 20,261
Dividend income	4		367	361
Net gain from investments classified as FVTPL	1,478		1,275	1,990
Net gain from investments classified as FVTOCI	988		675	311
Finance and other income	20,912	$ 286	24,081	22,923
Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL	4,383		2,144	1,251
Other foreign exchange gains/(losses), net	(1,388)		1,025	1,964
Foreign exchange gains/(losses), net	2,995	$ 41	3,169	3,215
Finance and other income and Foreign exchange gains/(losses), net	₨ 23,907		₨ 27,250	₨ 26,138

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, 2021INR (₨)₨ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020INR (₨)₨ / sharesshares	Mar. 31, 2019INR (₨)₨ / sharesshares
Earnings per share [abstract]
Profit attributable to equity holders of the Company	₨ 107,946	$ 1,476	₨ 97,218	₨ 90,031
Weighted average number of equity shares outstanding	5,649,265,885	5,649,265,885	5,833,384,018	6,007,376,837
Basic earnings per share | (per share)	₨ 19.11	$ 0.26	₨ 16.67	₨ 14.99

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, 2021INR (₨)₨ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020INR (₨)₨ / sharesshares	Mar. 31, 2019INR (₨)₨ / sharesshares
Earnings per share [abstract]
Profit attributable to equity holders of the Company	₨ 107,946	$ 1,476	₨ 97,218	₨ 90,031
Weighted average number of equity shares outstanding	5,649,265,885	5,649,265,885	5,833,384,018	6,007,376,837
Effect of dilutive equivalent share options	12,391,937	12,391,937	14,439,221	14,927,530
Weighted average number of equity shares for diluted earnings per share	5,661,657,822	5,661,657,822	5,847,823,239	6,022,304,367
Diluted earnings per share | (per share)	₨ 19.07	$ 0.26	₨ 16.62	₨ 14.95

Employee Stock Incentive Plan_2

Employee Stock Incentive Plans - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)shares₨ / shares	Mar. 31, 2020INR (₨)shares₨ / shares	Mar. 31, 2019INR (₨)shares₨ / shares	Oct. 10, 2019INR (₨)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock compensation expense recognized	₨ 2,897	₨ 1,262	₨ 1,938
Financial liability	188,215	₨ 183,788		₨ 561
Incremental fair value granted, modified share-based payment arrangements	₨ 739
Employee stock option plans and restricted stock unit option [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options vesting period description	one to four years
Weighted-average grant-date fair value of options granted | ₨ / shares	₨ 354.78	₨ 260.65	₨ 349.81
Weighted average share price of options exercised | ₨ / shares	₨ 354.45	₨ 267.04	₨ 325.85
Cash settled RSU financial liabilities	₨ 31	₨ 496
Employee stock option plans and restricted stock unit option [member] | Exercisable Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Cash settled RSU financial liabilities	₨ 11	₨ 15
Treasury shares [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares held in wipro equity reward trust | shares	19,401,215	22,746,081	27,353,853
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 | shares	2,969,860	2,461,500	1,567,000
WARSUP 2004 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 | shares	2,376,980	2,524,600	1,673,000

Employee Stock Incentive Plan_3

Employee Stock Incentive Plans - Summary of General Terms of Grants Under Stock Option Plans and Restricted Stock Unit Option Plans (Detail)	12 Months Ended
	Mar. 31, 2021INR (₨)shares₨ / shares	Mar. 31, 2021USD ($)shares$ / shares	Mar. 31, 2020shares₨ / shares$ / shares	Mar. 31, 2019shares	Mar. 31, 2021INR (₨)shares₨ / shares	Mar. 31, 2021USD ($)shares$ / 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					59,797,979	59,797,979
Range of Exercise Prices | $ / shares		$ 0.03				$ 0.03
Outstanding at the end of the year | $ / shares		$ 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					59,797,979	59,797,979
Range of Exercise Prices	₨ 2				₨ 2
Outstanding at the end of the year	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					49,831,651	49,831,651
Range of Exercise Prices	2				₨ 2
Outstanding at the end of the year	2
Wipro Equity Reward Trust Employee Stock Purchase Plan, 2013 [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of Options reserved under the plan | shares					39,546,197	39,546,197
Range of Exercise Prices	2				₨ 2
Outstanding at the end of the year	₨ 2
Employee stock option plans and restricted stock unit option [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Numbers, Outstanding at the beginning of the year | shares	4,721,388	4,721,388	0
Numbers, Exercised | shares	(845,066)	(845,066)	(429,909)
Numbers, Outstanding at the end of the year | shares	78,199	78,199	4,721,388	0
Numbers, Exercisable at the end of the year | shares			63,999		23,999	23,999
Employee stock option plans and restricted stock unit option [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
Bonus on outstanding (Refer to Note 22) | ₨	₨ 2
Range of Exercise Prices	₨ 2		₨ 2		₨ 2
Granted	₨ 2
Exercised | ₨	₨ 2
Forfeited and expired					₨ 2
Outstanding at the end of the year	₨ 2
Exercisable at the end of the year | ₨					₨ 2
Numbers, Outstanding at the beginning of the year	15,594,190	15,594,190	17,607,463	13,543,997
Numbers, Bonus on outstanding				4,773,755
Numbers, Granted	6,275,290	6,275,290	5,662,500	4,607,000
Numbers, Exercised	(3,356,199)	(3,356,199)	(4,610,572)	(2,739,097)
Numbers, Forfeited and expired	(2,681,333)	(2,681,333)	(3,065,201)	(2,578,192)
Numbers, Outstanding at the end of the year	15,831,948	15,831,948	15,594,190	17,607,463
Numbers, Exercisable at the end of the year			1,502,957	1,300,781	2,679,538	2,679,538
Weighted Average Exercise Price Of Share Options, Modification	₨ 2
Employee stock option plans and restricted stock unit option [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
Bonus on outstanding (Refer to Note 22) | $		$ 0.03
Range of Exercise Prices | $ / shares		$ 0.03	₨ 0.03			$ 0.03
Granted | $ / shares		$ 0.03
Exercised | $		$ 0.03
Forfeited and expired | $ / shares						$ 0.03
Outstanding at the end of the year | $ / shares		$ 0.03	₨ 0.03
Exercisable at the end of the year | $						$ 0.03
Numbers, Outstanding at the beginning of the year	7,854,540	7,854,540	14,446,790	10,199,054
Numbers, Bonus on outstanding	0	0		3,957,434
Numbers, Granted	5,033,648	5,033,648	5,341,000	4,849,000
Numbers, Exercised	(3,269,832)	(3,269,832)	(2,496,125)	(1,541,803)
Numbers, Forfeited and expired	(2,248,895)	(2,248,895)	(3,755,159)	(3,016,895)
Numbers, Outstanding at the end of the year	10,822,476	10,822,476	7,854,540	14,446,790
Numbers, Exercisable at the end of the year			1,212,560	948,877	465,603	465,603
Weighted Average Exercise Price Of Share Options, Modification | $ / shares		$ 0.03
Number Of Share Options, Modification	3,453,015	3,453,015	(5,681,966)

Employee Stock Incentive Plan_4

Employee Stock Incentive Plans - Schedule of general terms of grants under stock option plans and restricted stock unit option plans (Detail) - Employee stock option plans and restricted stock unit option [member]	12 Months Ended
	Mar. 31, 2021shares₨ / shares	Mar. 31, 2020shares₨ / shares	Mar. 31, 2019shares₨ / shares	Mar. 31, 2021shares$ / shares	Mar. 31, 2020shares$ / shares	Mar. 31, 2019shares$ / shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of outstanding share options | shares	78,199	4,721,388	0	78,199	4,721,388	0
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	15,831,948	15,594,190	17,607,463	15,831,948	15,594,190	17,607,463
Weighted average remaining life (Months)	18 months	23 months	24 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	10,822,476	7,854,540	14,446,790	10,822,476	7,854,540	14,446,790
Weighted average remaining life (Months)	19 months	23 months	26 months
Weighted average exercise price | $ / shares				$ 0.03	$ 0.03	$ 0.03

Employee stock incentive plan_5

Employee stock incentive plans - Disclosure of Activities in Cash Settled Stock Option Plans and Restricted Stock Unit Option Plan Explanatory (Detail) - Employee Stock Option Plans and Restricted Stock Unit Option[member]	12 Months Ended
	Mar. 31, 2021shares	Mar. 31, 2020shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Numbers, Outstanding at the beginning of the year	4,721,388	0
Modification	(3,453,015)	5,681,966
Numbers, Exercised	(845,066)	(429,909)
Forfeited and lapsed	(345,108)	(530,669)
Numbers, Outstanding at the end of the year	78,199	4,721,388
Exercisable at the end of the year	23,999	63,999

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Costs (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of defined benefit plans [abstract]
Salaries and bonus	₨ 318,043	₨ 315,036	₨ 289,005
Employee benefits plans
Gratuity and other defined benefit plans	2,085	1,845	1,459
Defined contribution plans	9,346	8,428	7,372
Share based compensation	2,897	1,262	1,938
Total employee cost	₨ 332,371	₨ 326,571	₨ 299,774

Employee Benefits - Summary o_2

Employee Benefits - Summary of Employee Benefit Costs (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	₨ 332,371	₨ 326,571	₨ 299,774
Cost of revenues [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	282,983	279,356	251,818
Selling and marketing expenses [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	31,236	30,763	30,972
General and administrative expenses [member]
Disclosure Of employee benefits cost [Line Items]
Employee benefit cost	₨ 18,152	₨ 16,452	₨ 16,984

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, 2021	Mar. 31, 2020	Mar. 31, 2019
Re-measurement of net defined benefit liability/(asset)
Return on plan assets excluding interest income—Loss/(Gain)	₨ (578)	₨ 76	₨ (49)
Actuarial loss/ (gain) arising from financial assumptions	423	749	73
Actuarial loss/ (gain) arising from demographic assumptions	155	227	(40)
Actuarial loss/ (gain) arising from experience adjustments	(334)	194	(266)
Defined benefit plan actuarial (gains)/ losses	₨ (334)	₨ 1,246	₨ (282)

Employee Benefits - Summary o_4

Employee Benefits - Summary of Change in Plan Assets (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of net defined benefit liability (asset) [abstract]
Current service cost	₨ 2,085	₨ 1,782	₨ 1,434
Net interest on net defined benefit liability/(asset)	131	63	25
Net charge to statement of income	2,216	1,845	1,459
Actual return on plan assets	₨ 1,127	₨ 513	₨ 607

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, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation at the beginning of the year	₨ (2,930)
Current service cost	2,085	₨ 1,782	₨ 1,434
Interest on obligation	131	63	25
Remeasurement loss/(gains)
Actuarial loss arising from financial assumptions	(423)	(749)	(73)
Actuarial loss/(gain) arising from demographic assumptions	(155)	(227)	40
Defined benefit obligation at the end of the year	(1,838)	(2,930)
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation at the beginning of the year	13,465	10,485
Acquisitions	7	229
Current service cost	2,085	1,782
Interest on obligation	681	652
Benefits paid	(1,069)	(1,123)
Remeasurement loss/(gains)
Actuarial loss arising from financial assumptions	423	749
Actuarial loss/(gain) arising from demographic assumptions	155	227
Actuarial loss/(gain) arising from experience adjustments	(334)	194
Translation adjustment	62	270
Defined benefit obligation at the end of the year	₨ 15,475	₨ 13,465	₨ 10,485

Employee Benefits - Summary o_6

Employee Benefits - Summary of Defined Benefit Plans (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation at the beginning of the year	₨ (2,930)
Remeasurement (loss)/gains
Return on plan assets excluding interest income—(loss)/gain	1,127	₨ 513	₨ 607
Defined benefit obligation at the end of the year	(1,838)	(2,930)
Present value of unfunded obligation				₨ (1,838)	₨ (2,930)
Recognized asset/(liability)	(1,838)	(2,930)		(1,838)	(2,930)
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit obligation at the beginning of the year	10,535	9,443
Acquisitions	0	58
Expected return on plan assets	550	589
Employer contributions	1,993	383
Benefits paid	(76)	(95)
Remeasurement (loss)/gains
Return on plan assets excluding interest income—(loss)/gain	578	(76)
Translation adjustment	57	233
Defined benefit obligation at the end of the year	13,637	10,535	9,443
Recognized asset/(liability)	₨ 13,637	₨ 10,535	₨ 9,443	₨ 13,637	₨ 10,535

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, 2021	Mar. 31, 2020
Disclosure of actuarial assumptions [line items]
Discount rate	4.69%	5.05%
Expected return on plan assets	4.69%	5.05%
Expected rate of salary increase	6.57%	6.60%
Duration of defined benefit obligations	9 years	9 years
Provident fund [member]
Disclosure of actuarial assumptions [line items]
Discount rate	5.80%	6.05%
Average remaining tenure of investment portfolio	6 years	7 years
Guaranteed rate of return	8.50%	8.50%

Employee Benefits - Summary o_8

Employee Benefits - Summary of Expected Future Contribution and Estimated Future Benefit Payments (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [abstract]
Expected contribution to the fund during the year ending March 31, 2022	₨ 1,787
Expected benefit payments from the fund for the year ending March 31, 2022	1,802
Expected benefit payments from the fund for the year ending March 31, 2023	1,417
Expected benefit payments from the fund for the year ending March 31, 2024	1,406
Expected benefit payments from the fund for the year ending March 31, 2025	1,385
Expected benefit payments from the fund for the year ending March 31, 2026	1,361
Thereafter	15,915
Total	₨ 23,286

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Cash Settled RSU [Member]
Disclosure of defined benefit plans [line items]
Cash settled | $	$ 587
Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Percentage of reasonably possible increase in actuarial assumption		1.00%
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible increase in actuarial assumption		₨ (1,508)	₨ (1,252)
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible decrease in actuarial assumption		₨ 1,440	1,168
Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of reasonably possible decrease in actuarial assumption		1.00%
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible increase in actuarial assumption		₨ 864	706
Increase/ (decrease) in gratuity benefit obligation due to reasonably possible decrease in actuarial assumption		₨ (798)	₨ (658)

Employee Benefits - Summary o_9

Employee Benefits - Summary of Fund and Plan Assets of Provident Fund (Detail) - Provident fund [member] - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of defined benefit plans [line items]
Fair value of plan assets	₨ 71,196	₨ 61,397
Present value of defined benefit obligation	(71,196)	(61,397)
Net (shortfall)/ excess	₨ 0	₨ 0

Related Party Relationships and

Related Party Relationships and Transactions - Summary of Subsidiaries and Associates (Detail)	12 Months Ended
	Mar. 31, 2021
Wipro, LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro, LLC
Country of Incorporation	USA
Wipro Gallagher Solutions, LLC. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Gallagher Solutions, LLC
Country of Incorporation	USA
Wipro Opus Mortgage Solutions LLC (formerly known as Opus Capital Markets Consultants, LLC) [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Opus Mortgage Solutions LLC (formerly known as Opus Capital Markets Consultants, LLC)
Country of Incorporation	USA
Wipro Promax Analytics Solutions Americas LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Promax Analytics Solutions Americas, 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. (formerly known as Appirio, Inc) [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio, Inc. (formerly known as Appirio, Inc)
Country of Incorporation	USA
Designit North America, Inc. (formerly known as Cooper Software Inc.) [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit North America, Inc. (formerly known as Cooper Software Inc.)
Country of Incorporation	USA
Infocrossing, LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Infocrossing, LLC
Country of Incorporation	USA
Wipro US Foundation [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro US Foundation
Country of Incorporation	USA
International TechneGroup Incorporated [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	International TechneGroup Incorporated
Country of Incorporation	USA
Wipro Designit Services, Inc. (Formerly known as Rational Interaction, Inc) [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Designit Services, Inc. (Formerly known as Rational Interaction, Inc)
Country of Incorporation	USA
Wipro Overseas IT Services Pvt. Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Overseas IT Services Pvt. Ltd
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
Designit AS [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit A/S
Country of Incorporation	Denmark
Wipro Europe Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Europe Limited
Country of Incorporation	U.K.
Wipro UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro UK Limited
Country of Incorporation	U.K.
Wipro Financial Services UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Financial Services 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 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 Philippines, Inc. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Philippines, Inc.
Country of Incorporation	Philippines
Wipro Holdings Hungary Korlatolt FeleoOssegi 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
Wipro Information Technology Egypt SAE [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Information Technology Egypt SAE
Country of Incorporation	Egypt
Wipro Arabia Co. Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Arabia Co. Limited
Country of Incorporation	Saudi Arabia
Wipro Poland SP Z.O.O [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Poland SP Z.O.O
Country of Incorporation	Poland
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 Technologies Australia Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Australia Pty Ltd
Country of Incorporation	Australia
Wipro Corporate Technologies Ghana Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Corporate Technologies Ghana Limited
Country of Incorporation	Ghana
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 Technologies SA [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies SA
Country of Incorporation	Argentina
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 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 VZ, C.A. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies VZ, C.A.
Country of Incorporation	Venezuela
Wipro Technologies Peru S.A.C [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies Peru SAC
Country of Incorporation	Peru
Wipro do Brasil Servicos Ltda [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro do Brasil Servicos Ltda (formerly known as IVIA Serviços De Informática ltda)
Country of Incorporation	Brazil
Wipro do Brasil Technologia Ltda [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro do Brasil Technologia Ltda
Country of Incorporation	Brazil
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
Wipro Bahrain Limited Co. W.L.L [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Bahrain Limited Co. W.L.L (formerly known as Wipro Bahrain Limited Co. S.P.C.)
Country of Incorporation	Bahrain
Wipro Gulf LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Gulf LLC
Country of Incorporation	Sultanate of Oman
Rainbow Software LLC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rainbow Software LLC
Country of Incorporation	Iraq
Wipro IT Services Austria GmbH [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services Austria GmbH (formerly known as Cellent GmbH)
Country of Incorporation	Austria
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 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
Wipro Technologies Gmbh [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Technologies GmbH
Country of Incorporation	Germany
Wipro Do Brasil Sistemetas De Informatica Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Do Brasil Sistemetas De Informatica Ltd
Country of Incorporation	Brazil
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 Tokyo Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Tokyo Ltd.
Country of Incorporation	Japan
Denextep Spain Digital, S.L [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Spain Digital, S.L.
Country of Incorporation	Spain
Designit Colombia S A S [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Colombia S A S
Country of Incorporation	Colombia
Designit Peru SAC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Designit Peru SAC
Country of Incorporation	Peru
Health Plan 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
Mech Works S.R.L. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	MechWorks S.R.L.
Country of Incorporation	Italy
Rational Consulting Australia Pty Ltd [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Rational Consulting Australia Pty Ltd
Country of Incorporation	Australia
Wipro Designit Services Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Designit Services Limited (formerly known as Rational Interaction Limited)
Country of Incorporation	Ireland
Appirio, K.K [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Appirio, K.K
Country of Incorporation	Japan
Topcoder, LLC. [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Topcoder, LLC.
Country of Incorporation	USA
Wipro Apprio UK Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio UK Limited (formerly known as Appirio Ltd (UK))
Country of Incorporation	U.K.
Encore Theme Technologies Private Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Encore Theme Technologies Private Limited
Country of Incorporation	India
Eximius Design India Private Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Eximius Design India Private Limited
Country of Incorporation	India
Wipro VLSI Design Services LLC [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro VLSI Design Services, LLC (formerly known as Eximius Design, LLC)
Country of Incorporation	USA
Wipro 4C Danmark ApS [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro 4C Danmark ApS (formerly known as 4C Danmark ApS)
Country of Incorporation	Denmark
4C Nederland B.V [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	4C Nederland B.V
Country of Incorporation	Netherlands
Wipro Weare4C UK Limited [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Weare4C UK Limited (formerly known as 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 (formerly known as 4C Consulting France)
Country of Incorporation	France
Wipro 4C NV [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro 4C NV (formerly known as 4C NV)
Country of Incorporation	Belgium
CloudSocius DMCC [member]
Disclosure of subsidiaries [line items]
Subsidiaries	CloudSocius DMCC
Country of Incorporation	UAE
Wipro Appirio (Ireland) Limited [member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro Appirio (Ireland) Limited (formerly known as Appirio Ltd)
Country of Incorporation	Ireland
International TechneGroup SRL [member]
Disclosure of subsidiaries [line items]
Subsidiaries	International TechneGroup S.R.L.
Country of Incorporation	Italy
Women's Business Park Technologies Limited
Disclosure of subsidiaries [line items]
Subsidiaries	Women’s Business Park Technologies Limited *
Country of Incorporation	Saudi Arabia
Wipro IT Services UK Societas [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro IT Services UK Societas
Country of Incorporation	U.K.
Wipro Do Brasil Servicos De Tecnologia Ltd [Member]
Disclosure of subsidiaries [line items]
Subsidiaries	Wipro do Brasil Servicos de Tecnologia Ltda
Country of Incorporation	Brazil

Related Party Relationships a_2

Related Party Relationships and Transactions - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2021
Disclosure of transactions between related parties [line items]
Holding percentage	100.00%
Receipt of Certain Regulatory Approvals and Confirmations [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	16.60%
Drivestream Inc [member]
Disclosure of transactions between related parties [line items]
Ownership interest	43.70%
Denim Group Limited [member]
Disclosure of transactions between related parties [line items]
Ownership interest	33.00%
Denim Group LLC [member]
Disclosure of transactions between related parties [line items]
Ownership interest	33.30%
Wipro Arabia Co. Limited [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	66.67%
Wipro Doha LLC [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest by local shareholder	51.00%
Women's Business Park Technologies Limited [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	55.00%
Encore Theme Technologies Private Limited [member]
Disclosure of transactions between related parties [line items]
Percentage of ownership interest	83.40%

Related Party Relationships a_3

Related Party Relationships and Transactions - Summary of Related Party Transactions (Detail) - INR (₨) ₨ in Millions		12 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of transactions between related parties [line items]
Dividend		₨ 4	₨ 367	₨ 361
Buyback of shares	[1]	116,445	105,000
Entities controlled by directors [member]
Disclosure of transactions between related parties [line items]
Sales of goods and services		171	43	102
Assets purchased		423	741	240
Dividend		3,760	3,987	3,171
Buyback of shares		91,562	69,392
Rental income		50	45	43
Rent Paid		2	2	8
Others		44	119	63
Remuneration and short-term benefits		0
Other benefits		0
Balance as at the year end
Receivables		241	94	132
Payables		0	23	8
Key management personnel [member]
Disclosure of transactions between related parties [line items]
Sales of goods and services		0
Assets purchased		0
Dividend		242	243	191
Buyback of shares		0	4,076
Rental income		0
Rent Paid		7	9	5
Others		0
Remuneration and short-term benefits		741	354	341
Other benefits		231	178	173
Balance as at the year end
Receivables		0
Payables		₨ 333	₨ 166	₨ 155
[1]	Refer to Note 22

Related Party Relationships a_4

Related Party Relationships and Transactions - Summary of Related Party Transactions (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of transactions between related parties [line items]
Share based compensation	₨ 2,897	₨ 1,262	₨ 1,938
Other benefits [member]
Disclosure of transactions between related parties [line items]
Share based compensation	₨ 219	₨ 170	₨ 166

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2021	Mar. 31, 2020
Disclosure of contingent liabilities [line items]
Capital commitments	₨ 7,490	₨ 14,011
Financial guarantee amount	17,128	18,655
Tax contingent liability [member]
Disclosure of contingent liabilities [line items]
Contingent tax liability	80,032	77,873
Excise duty, Custom duty, sales tax and other matters [member]
Disclosure of contingent liabilities [line items]
Contingent tax liability	₨ 11,413	₨ 8,033

Segment Information - Summary o

Segment Information - Summary of Information on Reportable Segments (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of operating segments [line items]
Revenue	₨ 619,430	$ 8,469	₨ 610,232	₨ 585,845
Other operating income/(loss), net	(81)	(1)	1,144	4,344
Unallocated	5,153		7,732	4,475
Segment Result Total	123,053	1,683	105,730	99,910
Finance expense	(5,088)	(70)	(7,328)	(7,375)
Finance and other income	20,912	286	24,081	22,923
Share of net profit/(loss) of associates accounted for using the equity method	130	2	29	(43)
Profit before tax	139,007	1,901	122,512	115,415
Income tax expense	(30,345)	(415)	(24,799)	(25,242)
Profit for the year	108,662	$ 1,486	97,713	90,173
Depreciation, amortization and impairment	27,656		20,862	19,474
Information Technology Services [member]
Disclosure of operating segments [line items]
Revenue	605,815		593,798	566,657
Other operating income/(loss), net	(81)		1,144	4,344
Segment Result	117,778		98,797	93,603
Unallocated	5,153		7,732	4,475
Segment Result Total	122,850		107,673	102,422
Information Technology Services [member] | Americas 1 [member]
Disclosure of operating segments [line items]
Revenue	178,091		176,115	164,321
Segment Result	33,040		27,289	23,020
Information Technology Services [member] | Americas 2 [member]
Disclosure of operating segments [line items]
Revenue	179,821		181,481	168,264
Segment Result	41,589		34,341	29,612
Information Technology Services [member] | Europe [member]
Disclosure of operating segments [line items]
Revenue	165,441		157,526	157,165
Segment Result	31,673		27,617	31,550
Information Technology Services [member] | APMEA [member]
Disclosure of operating segments [line items]
Revenue	82,462		78,676	76,907
Segment Result	11,476		9,550	9,421
Information Technology Products [member]
Disclosure of operating segments [line items]
Revenue	7,685		11,657	14,480
Segment Result	45		(323)	(1,038)
Segment Result Total	45		(323)	(1,038)
India State Run Enterprise (ISRE) [member]
Disclosure of operating segments [line items]
Revenue	8,912		7,950	7,932
Segment Result	1,061		(1,849)	(1,892)
Segment Result Total	1,061		(1,849)	(1,892)
Operating Segments [member]
Disclosure of operating segments [line items]
Revenue	622,425		613,401	589,060
Segment Result	117,981		96,854	91,091
Material Reconciling Items [member]
Disclosure of operating segments [line items]
Revenue	13		(4)	(9)
Segment Result	(903)		229	418
Segment Result Total	₨ (903)		₨ 229	₨ 418

Segment Information - Additiona

Segment Information - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2021INR (₨)Client	Mar. 31, 2021USD ($)Client	Mar. 31, 2020INR (₨)Client	Mar. 31, 2019INR (₨)Client	Mar. 31, 2019USD ($)Client
Disclosure of operating segments [line items]
No client individually accounted for more than 10% of revenues | Client	0	0	0	0	0
Other operating income/(loss)	₨ (81)	$ (1)	₨ 1,144	₨ 4,344
Stock compensation expense recognized	2,897		1,262	1,938
Revenues	619,430	$ 8,469	610,232	585,845
Contributions made to Covid - 19	991
Marketing Related Intangible Assets and Software Platform Allocated to IT Services [Member]
Disclosure of operating segments [line items]
Impairment charge	674
Unallocated Marketing Related Intangible Assets and Software Platform [Member]
Disclosure of operating segments [line items]
Impairment charge	302
Customer-related intangible assets [member]
Disclosure of operating segments [line items]
Amortisation, intangible assets other than goodwill	795		0	0
India [member]
Disclosure of operating segments [line items]
Revenues	27,156		29,374	30,566
Americas 1 [member]
Disclosure of operating segments [line items]
Impairment charge	1,250
Europe [Member]
Disclosure of operating segments [line items]
Impairment charge	192
Provision for legal contingencies and claims [member]
Disclosure of operating segments [line items]
Expense towards legal claim settlement				5,141	$ 75
Information Technology Services [member]
Disclosure of operating segments [line items]
Other operating income/(loss)	(81)		1,144	4,344
Stock compensation expense recognized	2,897		1,262	1,938
Revenues	605,815		593,798	566,657
Information Technology Services [member] | Americas 1 [member]
Disclosure of operating segments [line items]
Revenues	178,091		176,115	164,321
Information Technology Services [member] | Europe [Member]
Disclosure of operating segments [line items]
Revenues	₨ 165,441		₨ 157,526	₨ 157,165

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, 2021INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of operating segments [line items]
Revenue	₨ 619,430	$ 8,469	₨ 610,232	₨ 585,845
Operating Segments [member]
Disclosure of operating segments [line items]
Revenue	622,425		613,401	589,060
Operating Segments [member] | Revenue greater than 10% percent benchmark
Disclosure of operating segments [line items]
Revenue	403,861		403,748	374,869
Operating Segments [member] | United States of America [member]
Disclosure of operating segments [line items]
Revenue	336,009		338,490	315,301
Operating Segments [member] | United Kingdom [member]
Disclosure of operating segments [line items]
Revenue	₨ 67,852		₨ 65,258	₨ 59,568

Definitive Agreement to Acqui_2

Definitive Agreement to Acquire the IT Units of Metro AG - Additional Information (Details) - 12 months ended Mar. 31, 2021 € in Millions, ₨ in Millions	INR (₨)	EUR (€)
Text block [abstract]
Advance paid on purchase of asset	₨ 4,463	€ 52

Events after the reporting pe_2

Events after the reporting period - Additional Information (Detail) $ in Thousands, ₨ in Millions, $ in Millions	1 Months Ended
	Jun. 30, 2021USD ($)	May 31, 2021USD ($)	Jun. 30, 2021INR (₨)	Jun. 30, 2021USD ($)	Apr. 01, 2021AUD ($)
Disclosure of Events After Reporting Period [line items]
Notional amount				$ 750,000
Ampion [Member] | Major business combination [member]
Disclosure of Events After Reporting Period [line items]
Total consideration					$ 150
Ensono Holdings Llc [Member]
Disclosure of Events After Reporting Period [line items]
Consideration received		$ 76,240
Capco [Member]
Disclosure of Events After Reporting Period [line items]
Upfront cash consideration | ₨			₨ 108,760
Denim Group LLC [member]
Disclosure of Events After Reporting Period [line items]
Consideration received	$ 22,420