Tata Motors (TTM) 20-F 15 Jun 22 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Mar. 31, 2022shares
Document information [line items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Trading Symbol	TTM
Entity Registrant Name	TATA MOTORS LTD/FI
Entity Central Index Key	0000926042
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	Ordinary Shares, par value Rs.2 per share
Security Exchange Name	NYSE
Entity Address Country	IN
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	001-32294
Entity Incorporation, State or Country Code	K7
Entity Address, Address Line One	Bombay House
Entity Address, Address Line Two	24, Homi Mody Street
Entity Address, City or Town	Mumbai
Entity Address, Postal Zip Code	400 001
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	true
Auditor Name	KPMG Assurance and Consulting Services LLP
Auditor Firm ID	2115
Auditor Location	Mumbai, India
Business Contact [Member]
Document information [line items]
Entity Address Country	IN
Entity Address, Address Line One	Bombay House
Entity Address, Address Line Two	24, Homi Mody Street
Entity Address, City or Town	Mumbai
Entity Address, Postal Zip Code	400 001
City Area Code	22
Contact Personnel Name	Maloy Kumar Gupta
Contact Personnel Email Address	maloy.gupta@tatamotors.com
Local Phone Number	6665 7219
Ordinary shares [Member]
Document information [line items]
Entity Common Stock, Shares Outstanding	3,320,662,007
'A' Ordinary shares [Member]
Document information [line items]
Entity Common Stock, Shares Outstanding	508,502,896

Consolidated Balance Sheets

Consolidated Balance Sheets ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Current assets:
Cash and cash equivalents	₨ 381,590.1	$ 5,034.7	₨ 317,000.1
Short-term deposits	20,375.8	268.8	143,460
Finance receivables	220,953.5	2,915.2	178,680.9
Trade receivables	124,421.2	1,641.6	126,790.8
Investments	227,092.2	2,996.2	190,511.8
Other financial assets	59,443.5	784.3	77,701.6
Inventories	352,446	4,650.1	360,865
Other current assets	75,665.7	998.3	62,988.2
Current income tax assets	2,598.4	34.3	8,653.1
Assets classified as held for sale	4,957	65.4	2,208
Total current assets	1,469,543.4	19,388.9	1,468,859.5
Non-current assets:
Finance receivables	111,358.6	1,469.3	168,468.2
Investments	23,209.2	306.2	13,683
Other financial assets	60,228.4	794.6	70,185.7
Property, plant and equipment	789,133.7	10,411.8	823,040.8
Right of use assets	66,860.4	882.2	64,906.8
Goodwill	8,071.7	106.5	8,037.2
Intangible assets	546,811.7	7,214.6	614,483.3
Investments in equity accounted investees	43,493.9	573.9	42,007.9
Non-current income tax assets	11,967.9	157.9	10,033
Deferred income taxes	38,708.7	510.7	45,203.5
Other non-current assets	54,215.1	715.3	13,885.5
Total non-current assets	1,754,059.3	23,143	1,873,934.9
Total assets	3,223,602.7	42,531.9	3,342,794.4
Current liabilities:
Accounts payable	649,452.8	8,568.8	739,739.6
Acceptances	97,799.5	1,290.4	78,603.1
Short-term borrowings and current portion of long-term debt	419,178.7	5,530.6	427,917.4
Other financial liabilities	102,549.4	1,353	87,457.9
Provisions	107,664.6	1,420.5	128,481.8
Other current liabilities	108,242	1,428.1	97,164.6
Current income tax liabilities	12,538.5	165.4	10,864.4
Liabilities directly associated with Assets held-for-sale	31.2	0.4
Total current liabilities	1,497,456.7	19,757.2	1,570,228.8
Non-current liabilities:
Long-term debt	977,483.5	12,896.9	931,019.7
Other financial liabilities	112,968.6	1,490.5	79,684.1
Deferred income taxes	15,584.4	205.6	15,558.9
Provisions	129,558.9	1,709.5	136,067.5
Other liabilities	49,986	659.5	91,099.6
Total non-current liabilities	1,285,581.4	16,962	1,253,429.8
Total liabilities	2,783,038.1	36,719.2	2,823,658.6
Equity:
Additional paid-in capital	214,138.2	2,825.3	325,572.1
Reserves	134,538.8	1,775.1	74,667.6
Other components of equity	41,420.2	546.5	95,405.1
Equity attributable to shareholders of Tata Motors Limited	397,756	5,247.9	503,302.9
Non-controlling interests	42,808.6	564.8	15,832.9
Total equity	440,564.6	5,812.7	519,135.8
Total liabilities and equity	3,223,602.7	42,531.9	3,342,794.4
Ordinary shares [Member]
Equity:
Ordinary shares	6,641.8	87.6	6,641.1
'A' Ordinary shares [Member]
Equity:
Ordinary shares	₨ 1,017	$ 13.4	₨ 1,017

Consolidated Income Statements

Consolidated Income Statements ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)$ / shares	Mar. 31, 2022INR (₨)₨ / shares	Mar. 31, 2021INR (₨)₨ / shares	Mar. 31, 2020INR (₨)₨ / shares
Statement [line items]
Revenues	$ 35,948.8	₨ 2,724,648.4	₨ 2,441,151	₨ 2,556,123.4
Finance revenues	542.5	41,118.5	40,480.4	38,127.8
Total revenues	36,491.3	2,765,766.9	2,481,631.4	2,594,251.2
Change in inventories of finished goods and work-in-progress	209.8	15,904.9	46,841.6	22,311.9
Purchase of products for sale	2,424.4	183,747.7	122,500.9	122,283.5
Raw materials, components, and consumables	21,236.4	1,609,556.7	1,413,642.9	1,525,964.3
Employee cost	4,066.1	308,183.1	281,083.7	308,372.8
Defined benefit pension plan amendment cost/(credit)			848.1
Depreciation and amortization	3,157.5	239,317.1	229,638.1	207,632.1
Other expenses	7,645.9	579,491.6	470,557.1	601,339.1
Provision related to Russia market	56.9	4,286.6
Restructuring cost at JLR – Assets write downs, employees and third party obligations			149,943
Provision/(reversal of provision) for onerous contracts			(6,630)	7,770
Expenditure capitalized	(1,899.6)	(143,972.1)	(128,491.2)	(175,033.8)
Loss/(gains) on sale/write off of assets and others (net)	(7.3)	(555.4)	3,094.6	3,131.9
Other (income)/loss (net)	(629.6)	(47,720.8)	(42,368.1)	(16,009.4)
Foreign exchange (gain)/loss (net)	10.6	805.8	(18,293.3)	16,985.4
Interest income	(82.5)	(6,252.1)	(4,925.3)	(11,696.9)
Interest expense	1,230.5	93,263.1	80,840.5	72,553.1
Share of (profit)/loss of equity accounted investees (net)	9.8	740.6	3,789.6	10,000
Net income/(loss) before tax	(926.2)	(70,167.3)	(116,727.3)	(109,339.6)
Income tax (expense)/credit	(556.8)	(42,204.9)	(25,410.7)	(3,644.5)
Net income/(loss)	(1,483)	(112,372.2)	(142,138)	(112,984.1)
Attributable to:
Shareholders of Tata Motors Limited	(1,500.1)	(113,699.3)	(142,700.9)	(113,940.3)
Non-controlling interests	17.5	1,327.1	562.9	956.2
Passenger vehicle segment [member]
Statement [line items]
Impairment /(reversal of impairment) losses in Passenger Vehicle business			(3,713.5)	4,454.8
Impairment losses/(reversal of impairment) of assets in subsidiaries			₨ (3,713.5)	4,454.8
Subsidiaries [member]
Statement [line items]
Impairment losses/(reversal of impairment) of assets in subsidiaries	$ (11.4)	₨ (862.6)		₨ 3,532
Ordinary shares [Member]
Earnings per share:
Basic | (per share)	$ (0.4)	₨ (29.7)	₨ (39.2)	₨ (32.9)
Diluted | (per share)	(0.4)	(29.7)	(39.2)	(32.9)
'A' Ordinary shares [Member]
Earnings per share:
Basic | (per share)	(0.4)	(29.7)	(39.2)	(32.9)
Diluted | (per share)	$ (0.4)	₨ (29.7)	₨ (39.2)	₨ (32.9)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Statement of comprehensive income [abstract]
Net income/(loss)	$ (1,483)	₨ (112,372.2)	₨ (142,138)	₨ (112,984.1)
(i) Items that will not be reclassified subsequently to profit and loss :
Remeasurement gains and (losses) on defined benefit obligations (net)	934.6	70,834.7	(72,858.7)	88,029.9
Share of remeasurement gains and (losses) on defined benefit obligations (net) of equity accounted investees	0.3	19.3	(15.2)	14.3
Unrealized gains / (losses) on investments (net)	51.8	3,924.6	4,158.6	(1,330.2)
Share of Unrealized gains / (losses) on investments (net) of equity accounted investees	0.4	28.4	45.4	(39.1)
Income tax relating to items that will not be reclassified subsequently	(127.2)	(9,637.9)	13,691.1	(13,755.2)
Items that will not be reclassified subsequently to profit and loss	859.9	65,169.1	(54,978.8)	72,919.7
(ii) Items that may be reclassified subsequently to profit and loss :
Currency translation (net)	(43.3)	(3,279)	37,000.9	22,145.9
Gain/(loss) on cash flow hedges (net)	(1,196)	(90,649.9)	54,427.9	23,577.1
Gains and (losses) on finance receivables held at fair value	26.1	1,981.6	2,069	1,362.4
Share of other comprehensive income of equity accounted investees (net)	28.7	2,178.9	1,500.1	1,026.1
Income tax relating to items that may be reclassified subsequently	267.6	20,282.9	(11,007.8)	(4,467.4)
Items that may be reclassified subsequently to profit and loss	(916.9)	(69,485.5)	83,990.1	43,644.1
Other comprehensive income/(loss) for the year, net of tax (i+ii)	(57)	(4,316.4)	29,011.3	116,563.8
Total comprehensive income/(loss) for the year	(1,540)	(116,688.6)	(113,126.7)	3,579.7
Attributable to:
Shareholders of Tata Motors Limited	(1,557.6)	(118,021.9)	(113,881.2)	2,498.7
Non-controlling interests	$ 17.6	₨ 1,333.3	₨ 754.5	₨ 1,081

Consolidated Statements of Cash

Consolidated Statements of Cash Flows ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Cash flows from operating activities:
Net income/(loss)	$ (1,483)	₨ (112,372.2)	₨ (142,138)	₨ (112,984.1)
Adjustments for:
Depreciation and amortization expense	3,157.5	239,317.1	229,638.1	207,632.1
Inventory write-down	16.5	1,253.4	1,291.9	3,208.1
Allowances for finance receivables	172.6	13,075.9	9,579.4	6,602.1
Defined benefit pension plan amendment cost			848.1
Provision for employee separation cost			4,307.6	4,097.8
Provision related to Russia market	56.9	4,286.6
Restructuring cost at JLR – Assets write downs, employees and third party obligations			149,943
Provision/(reversal of provision) for onerous contracts			(6,630)	7,770
Allowances for trade and other receivables	20	1,512.6	500.1	1,528.5
share-based payments	2.4	180.5	90.4	47
Share of (profit)/loss of equity accounted investees (net)	9.8	740.6	3,789.6	10,000
Loss/(gains) on sale/write off of assets and others (net)	12.4	941.9	3,094.6	3,131.9
Marked-to-market (gain)/loss on investments measured at fair value through profit or loss	(7)	(528.6)	(199.1)	3,890.5
Profit on sale of investments (net)	(28.2)	(2,137)	(1,772.6)	(1,873.4)
(Gain)/Loss on change in fair value of commodity derivatives	(64.1)	(4,860.4)	(13,657.9)	7,287.6
Provision for loan given to a joint venture				251.2
Foreign exchange (gain)/loss (net)	(108.4)	(8,217.2)	(43,981.2)	20,187.8
Income tax expense/(credit)	556.8	42,204.9	25,410.7	3,644.5
Interest expense	1,230.5	93,263.1	80,840.5	72,553.1
Interest income	(82.5)	(6,252.1)	(4,925.3)	(11,696.9)
Dividend income and income on mutual funds	(4.5)	(342.2)	(183.7)	(211.4)
Cash flows from operating activities before changes in following assets and liabilities	3,446.3	261,204.3	292,132.7	233,053.2
Trade receivables	34.4	2,610.8	(11,183.5)	79,131.1
Finance receivables	(10)	(756.3)	(43,869.4)	20,207.7
Other financial assets	17.1	1,292.6	(12,755.8)	645.3
Other current assets	(169)	(12,812.4)	872.8	6,351.7
Inventories	61.8	4,687.4	37,975.1	23,251.8
Other non-current assets	(531.8)	(40,309.3)	37,329.1	(34,660.6)
Accounts payable	(673.9)	(51,080.2)	6,606.5	(76,794.3)
Acceptances	(253.6)	(19,219.7)	50,875	(4,053.8)
Other current liabilities	219.3	16,618.2	16,375.8	(10,130.4)
Other financial liabilities	40.6	3,074.9	1,974	(4,560.2)
Other non-current liabilities	(519.9)	(39,407.8)	12,508.6	(46,100.4)
Provisions	475.3	36,022.2	(77,790.2)	97,837.7
Cash generated from operations	2,136.6	161,924.7	311,050.7	284,178.8
Income tax paid (net)	(252)	(19,096.4)	(21,045.6)	(17,849.4)
Net cash provided by operating activities	1,884.6	142,828.3	290,005.1	266,329.4
Cash flows from investing activities:
Deposits with banks/financial institutions	(1,690)	(128,088.6)	(372,793.6)	(401,147.9)
Realization of deposits with banks / financial institutions	3,349.5	253,868.6	380,859.9	358,750.9
Investments in Mutual Fund (purchased)/sold (net)	(391.7)	(29,685.4)	(74,328.5)	(13,392.9)
Disposal of subsidiary company	(13)	(984.5)
Investments in other companies	(5.2)	(397.1)	(973)	(994.1)
Proceeds from sale of investments in other companies	13.7	1,035.5	2,258.2	214.5
Deposits of margin money and other restricted deposits	(131.2)	(9,942.2)	(19,639.1)	(15,618.6)
Realization of margin money and other restricted deposits	249.6	18,917.4	17,526.9	14,772.4
Proceeds from disposal of defence business	30.9	2,340.9
Investment in Government securities	(162)	(12,282.1)
(Increase)/decrease in short term inter-corporate deposits				(144.4)
Loan given to joint venture				(17)
Proceeds from loan/(given) to others				34.2
Investments in equity accounted investees			(99)	(6,064)
Dividends received from equity accounted investees			15.1	6,224.4
Interest received	86.1	6,529.4	4,275	11,044.8
Dividend received	4.2	320.1	183.7	211.4
Payments for property, plant and equipment	(1,192.7)	(90,394)	(117,756.5)	(143,191.7)
Proceeds from sale of property, plant and equipment	30.4	2,301	3,505.8	1,714.8
Payments for intangible assets	(808.7)	(61,290.2)	(84,297.5)	(153,828.6)
Payments for acquisitions, net of cash acquired				(270.4)
Net cash used in investing activities	(630.1)	(47,751.2)	(261,262.6)	(341,702.2)
Cash flows from financing activities:
Proceeds from issue of shares and warrants (net of issue expenses)	2.5	185.9	26,025.1	38,887.7
Proceeds From Issuance Of Compulsorily Convertible Preference Shares	494.8	37,500
Dividends paid to non-controlling interests shareholders of subsidiaries (including dividend distribution tax)	(13)	(983.9)	(287.5)	(533.3)
Interest paid	(1,292.1)	(97,931.8)	(85,002.7)	(79,876.5)
Proceeds from issuance of short-term debt	2,229.3	168,967.8	208,071.5	107,124.2
Repayment of short-term debt	(2,567.6)	(194,604.5)	(110,789.3)	(128,529.3)
Net change in other short-term debt (with maturity up to three months)	(260.7)	(19,755.9)	(45,442.7)	(15,871.2)
Proceeds from issuance of long-term debt	4,158.9	315,212	296,423.6	288,327.7
Repayments of long-term debt	(3,081.5)	(233,558)	(186,296.1)	(169,937.7)
Proceeds / (payments) from option settlement of long term borrowings	(12.9)	(977.7)	350.1	1,909
Repayment of matured fixed deposits			(4.8)	(67.5)
Repayment of lease liability	(134.2)	(10,171.9)	(9,813)	(8,763.6)
Dividends paid	(0.2)	(15.3)	(15.7)	(35.2)
Proceeds from issuance of perpetual instruement classified as equity by a subsidiary (net)	62.8	4,762.8	7,007.5	2,450
Proceeds from issuance /(payment) for acquisition of shares from non-controlling			2.4	(221.5)
Debt issuance cost	(32.1)	(2,431.2)	(1,186.5)	(966.8)
Net cash (used in)/ provided by financing activities	(446)	(33,801.7)	99,041.9	33,896
Net change in cash and cash equivalents	808.5	61,275.4	127,784.4	(41,476.8)
Effect of foreign exchange on cash and cash equivalents	43.7	3,314.6	4,537.7	10,556.8
Cash and cash equivalents, beginning of the year	4,182.5	317,000.1	184,678	215,598
Cash and cash equivalents, end of the year	5,034.7	381,590.1	317,000.1	184,678
Non-cash transactions:
Liability towards property, plant and equipment and intangible assets purchased on credit/deferred credit	600	45,476.8	53,678.4	66,267.8
Subsidiaries [member]
Adjustments for:
Impairment losses	$ (11.4)	₨ (862.6)		3,532
Passenger vehicle segment [member]
Adjustments for:
Impairment /(reversal of impairment) losses in Passenger Vehicle business			(3,713.5)	4,454.8
Impairment losses			₨ (3,713.5)	₨ 4,454.8

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity ₨ in Millions, $ in Millions	INR (₨)	USD ($)	IFRS9 [member]INR (₨)	Share capital [Member]INR (₨)	Share capital [Member]USD ($)	Additional paid-in capital [Member]INR (₨)	Additional paid-in capital [Member]USD ($)	Share Based Payment Reserve [member]INR (₨)	Share Based Payment Reserve [member]USD ($)	Currency translation reserve [Member]INR (₨)	Currency translation reserve [Member]USD ($)	Debt Instruments Through Other Comprehensive Income [Member]INR (₨)	Debt Instruments Through Other Comprehensive Income [Member]USD ($)	Equity Instruments Through Other Comprehensive Income [member]INR (₨)	Equity Instruments Through Other Comprehensive Income [member]USD ($)	Share Based Payment Other Reserve [member]INR (₨)	Share Based Payment Other Reserve [member]USD ($)	Hedging reserve [Member]INR (₨)	Hedging reserve [Member]USD ($)	Cost Of Hedging Reserve [member]INR (₨)	Cost Of Hedging Reserve [member]USD ($)	Other components of equity [Member]INR (₨)	Other components of equity [Member]USD ($)	Capital redemption reserve [Member]INR (₨)	Capital redemption reserve [Member]USD ($)	Debenture redemption reserve [Member]INR (₨)	Debenture redemption reserve [Member]USD ($)	Reserve for research and human resource development [Member]INR (₨)	Reserve for research and human resource development [Member]USD ($)	Special reserve [Member]INR (₨)	Special reserve [Member]USD ($)	Earned surplus reserve [Member]INR (₨)	Earned surplus reserve [Member]USD ($)	Retained earnings [Member]INR (₨)	Retained earnings [Member]USD ($)	Retained earnings [Member]IFRS9 [member]INR (₨)	Reserves [Member]INR (₨)	Reserves [Member]USD ($)	Equity attributable to shareholders of Tata Motors Limited [Member]INR (₨)	Equity attributable to shareholders of Tata Motors Limited [Member]USD ($)	Equity attributable to shareholders of Tata Motors Limited [Member]IFRS9 [member]INR (₨)	Non-controlling interests [Member]INR (₨)	Non-controlling interests [Member]USD ($)	Share application money pending allotmentINR (₨)	Share application money pending allotmentUSD ($)
Balance at the beginning (Previously stated [member]) at Mar. 31, 2019	₨ 558,067.4			₨ 6,792.2		₨ 261,303.4		₨ 84.4		₨ 28,388.6				₨ 1,785.5				₨ (60,668.2)		₨ (2,873.9)				₨ 22.8		₨ 10,859.5		₨ 1,993.9		₨ 4,408.2		₨ 451.8		₨ 300,190.5					₨ 552,738.7			₨ 5,328.7
Balance at the beginning (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Mar. 31, 2019			₨ (1,961.4)																																	₨ (1,961.4)					₨ (1,961.4)
Balance at the beginning (Adjusted Balance [member]) at Mar. 31, 2019	556,106			6,792.2		261,303.4		84.4		28,388.6				1,785.5				(60,668.2)		(2,873.9)				22.8		10,859.5		1,993.9		4,408.2		451.8		298,229.1					550,777.3			5,328.7
Balance at the beginning at Mar. 31, 2019										28,388.6								(60,668.2)
Income (loss) for the year	(112,984.1)																																	(113,940.3)					(113,940.3)			956.2
Other comprehensive income /(loss) for the period	116,563.8									23,033.9		₨ 886.3		(1,394.5)				22,214		(2,628.2)														74,327.5					116,439			124.8
Total comprehensive income for the year	3,579.7									23,033.9		886.3		(1,394.5)				22,214		(2,628.2)														(39,612.8)					2,498.7			1,080.9
Amounts recognized in inventory	(2,409.5)																	(3,482.9)		1,073.4																			(2,409.5)
Issue of shares pursuant to preferential allotment	30,212.7			403.2		29,809.5																																	30,212.7
Issue of warrants	8,675					8,675																																	8,675
Buyback of shares	(221.5)																																									(221.5)
Issue of perpetual instrument classified as equity by a subsidiary	2,500																																									2,500
Dividend paid (including dividend tax)	(454.7)																																									(454.7)
Share based payments	47							47																															47
Transfer (from)/to retained earnings																										(471)				495.9				(24.9)
Balance at the end (Previously stated [member]) at Mar. 31, 2020	598,034.7			7,195.4		299,787.9		131.4		51,422.5		886.3		391				(41,937.1)		(4,428.7)				22.8		10,388.5		1,993.9		4,904.1		451.8		258,591.4					589,801.2			8,233.5
Balance at the end at Mar. 31, 2020	598,034.7			7,195.4		299,787.9		131.4		51,422.5		886.3		391		₨ 299,919.3		(41,937.1)		(4,428.7)		₨ 6,334		22.8		10,388.5		1,993.9		4,904.1		451.8		258,591.4			₨ 276,352.5		589,801.2			8,233.5
Income (loss) for the year	(142,138)																																	(142,700.9)					(142,700.9)			562.9
Other comprehensive income /(loss) for the period	29,011.3									38,269.5		1,681.5		4,026.1				40,346.2		3,549.2														(59,052.8)					28,819.7			191.6
Total comprehensive income for the year | Adjusted Balance [member]	(113,126.7)
Total comprehensive income for the year	(113,126.7)									38,269.5		1,681.5		4,026.1				40,346.2		3,549.2														(201,753.7)					(113,881.2)			754.5
Amounts recognized in inventory	1,242.2																	368.8		873.4																			1,242.2
Issue of shares pursuant to preferential allotment	26,025.1			462.7		25,562.4																																	26,025.1
Shares issued to non-controlling interests	2.4																																									2.4
Issue of perpetual instrument classified as equity by a subsidiary	7,130																																									7,130
Non-controlling interest on Acquisitions during the period	25.2																																	25.2					25.2
Realized gain on investments held at fair value through Other comprehensive income														(43.6)																				43.6
Dividend paid (including dividend tax)	(287.5)																																									(287.5)
Share based payments	90.4																																						90.4
Transfer (from)/to retained earnings																										(1,344)				887.2				456.8
Balance at the end (Previously stated [member]) at Mar. 31, 2021				7,658.1		325,350.3		221.8		89,692		2,567.8		4,373.5				(1,222.1)		(6.1)				22.8		9,044.5		1,993.9		5,791.3		451.8		57,363.3					503,302.9			15,832.9
Balance at the end at Mar. 31, 2021	519,135.8			7,658.1		325,350.3		221.8		89,692	$ 1,183.4	2,567.8		4,373.5			$ 325,572.1	(1,222.1)	$ (16.1)	(6.1)			$ 95,405.1	22.8		9,044.5		1,993.9		5,791.3		451.8		57,363.3				$ 74,667.6	503,302.9			15,832.9		₨ 0
Income (loss) for the year	(112,372.2)	$ (1,483)																														(113,699.3)							(113,699.3)			1,327.1
Other comprehensive income /(loss) for the period	(4,316.4)	(57)								(1,131.4)		1,429.6		3,423.4				(69,638.8)		(176.1)														61,770.7					(4,322.6)			6.2
Total comprehensive income for the year	(116,688.6)	(1,540)								(1,131.4)		1,429.6		3,423.4				(69,638.8)		(176.1)														(51,928.6)					(118,021.9)			1,333.3
Amounts recognized in inventory	12,108.4																	11,061.9		1,046.5																			12,108.4
Issue of perpetual instrument classified as equity by a subsidiary	4,850																																									4,850
Dividend paid (including dividend tax)	(1,460.6)																																									(1,460.6)
Buy back of shares	(2,457.9)																																									(2,457.9)
Proceeds from Compulsory Convertible Preference Shares (net of Debt issue cost) – classified as equity by subsidiary	24,710.9																																									24,710.9
Money received on exercise of stock options by employees	185.4					121.5																																	185.4					63.9
Exercise of stock option by employees	0.7					19.5		(19.5)																															0.7
Share based payments	180.5							180.5																															180.5
Transfer (from)/to retained earnings						(111,735.9)																				(4,933)				383.9				116,285
Balance at the end (Previously stated [member]) at Mar. 31, 2022																																		134,538.8	$ 1,775.1
Balance at the end at Mar. 31, 2022	₨ 440,564.6	$ 5,812.7		₨ 7,658.8	$ 101	₨ 213,755.4	$ 2,820.2	₨ 382.8	$ 5.1	₨ 88,560.6	$ 1,168.5	₨ 3,997.4	$ 52.7	₨ 7,796.9	$ 102.9	₨ 214,138.2	$ 2,825.3	₨ (59,799)	$ (789)	₨ 864.3	$ 11.4	₨ 41,420.2	$ 546.5	₨ 22.8	$ 0.3	₨ 4,111.5	$ 54.2	₨ 1,993.9	$ 26.3	₨ 6,175.2	$ 81.5	₨ 451.8	$ 6	₨ 121,719.7	$ 1,606				₨ 397,756	$ 5,247.9		₨ 42,808.6	$ 564.8	₨ 63.9	$ 0.8

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Additional paid-in capital [member]
Transfer from (to) retained earnings	₨ (111,735.9)
Perpetual Securities [Member]
Perpetual securities issued	₨ 4,850	₨ 7,130	₨ 2,500
Perpetual securities issued, interest rate			11.50%
Perpetual securities issued, maturity	10 years	10 years
Bottom of range [member] | Perpetual Securities [Member]
Perpetual securities issued, interest rate	8.35%	9.60%
Top of range [member] | Perpetual Securities [Member]
Perpetual securities issued, interest rate	9.10%	10.50%

Background and operations

Background and operations	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Background and operations	1. Background and operations Tata Motors Limited and its subsidiaries and joint operations, (collectively referred to as “the Company” or “Tata Motors”), designs, manufactures and sells a wide range of automotive vehicles. The Company provides financing for the vehicles sold by dealers of the Company in certain markets. The Company also manufactures engines for industrial and marine applications, aggregates such as axles and transmissions for commercial vehicles and factory automation equipment, and provides information technology services. Tata Motors Limited (“Parent Company”) is a public limited company incorporated and domiciled in India and has its registered office at Mumbai, Maharashtra, India. The Company’s subsidiaries include the Jaguar Land Rover business (referred to as JLR or Jaguar Land Rover). As on March 31, 2022, Tata Sons Private Limited (or Tata Sons), together with its subsidiaries, owns 46.33% of the Ordinary shares and 7.66% of ‘A’ Ordinary shares of Tata Motors Limited, and has the ability to significantly influence the Company’s operations (refer note 28 for voting rights relating to Ordinary shares and ‘A’ Ordinary shares). The consolidated financial statements were approved by the Board of Directors and authorized for issue on June 14, 2022.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Significant accounting policies	2. Significant accounting policies a. Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (referred to as “IFRS”) as issued by the International Accounting Standards Board (referred to as “IASB”). b. Basis of preparation The consolidated financial statements have been prepared on historical cost basis except for certain financial instruments, which are measured at fair value at the end of each reporting period as explained in the accounting policies. Accounting policies are included in the relevant notes to the consolidated financial statements. For accounting policies related to financial assets and financial liabilities, refer note no. 39A. c. Basis of consolidation Subsidiaries The consolidated financial statements include Tata Motors Limited and its subsidiaries. Subsidiaries are entities controlled by the Company. Control exists when the Company (a) has power over the investee, (b) is exposed, or has rights, to variable returns from its involvement with the investee and (c) has the ability to affect those returns through its power to direct relevant activities of the investee. Relevant activities are those activities that significantly affect an entity’s returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements listed above. In assessing control, potential voting rights that currently are exercisable and other contractual arrangements that may influence control are taken into account. The impact of subsidiaries acquired or disposed of during the year are included in the consolidated financial statements from the effective date of acquisition and up to the effective date of disposal, as appropriate. Inter- company Non-controlling non-controlling non-controlling acquisition-by-acquisition non-controlling non-controlling non-controlling non-controlling Changes in the Company’s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amount of the Company’s interests and the non-controlling non-controlling When the Company loses control of a subsidiary, the profit or loss on disposal is calculated as the difference between (i) the aggregate of the fair value of consideration received and the fair value of any retained interest and; (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling Interests in joint arrangements A joint arrangement is an arrangement of which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Joint operations Certain of the Company’s activities, are conducted through joint operations, which are joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. The Company recognizes, in the consolidated financial statements, its share of the assets, liabilities, income and expenses of these joint operations incurred jointly with the other partners, along with its share of income from the sale of the output and any assets, liabilities and expenses that it has incurred in relation to the joint operation. Joint ventures A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. The results, assets and liabilities of a joint venture are incorporated in these financial statements using the equity method of accounting as described below. Associates Associates are those entities over which the Company has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. Significant influence is presumed to exist when the Company holds 20 percent or more of the voting power of the investee . If accounting policies of associates differ from those adopted by the Group, the accounting policies of associates are aligned with those of the Group. The results, assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting as described below. Equity method of accounting (equity accounted investees) An interest in an associate or joint venture is accounted for using the equity method from the date the investee becomes an associate or a joint venture and are recognized initially at cost. The carrying value of investment in associates and joint ventures includes goodwill identified on date of acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Company’s share of profits or losses, other comprehensive income and equity movements of equity accounted investments, from the date that significant influence or joint control commences until the date that significant influence or joint control ceases. When the Company’s share of losses exceeds its interest in an equity accounted investments, the carrying amount of that interest (including any long-term interests in the nature of net investments) is reduced to nil and the recognition of further losses is discontinued except to the extent that the Company has incurred constructive or legal obligations or has made payments on behalf of the investee. When the Company transacts with an associate or joint venture of the Company, unrealized profits and losses are eliminated to the extent of the Company’s interest in its associate or joint venture. Dividends are recognised when the right to receive payment is established. d. Business Combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. Acquisition related costs are recognized in profit or loss as incurred. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition are recognized at their fair value at the acquisition date, except certain assets and liabilities that are required to be measured as per the applicable standard. Purchase consideration in excess of the Company’s interest in the acquiree’s net fair value of identifiable assets, liabilities and contingent liabilities is recognized as goodwill. Excess of the Company’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities over the purchase consideration is recognized, after reassessment of fair value of net assets acquired, in the consolidated income statement. e. Going Concern assessment The Company’s consolidated financial statements have been prepared on a going concern basis. The Company has performed an assessment of its financial position as at March 31, 2022 and forecasts of the Company and JLR for a period of twelve months from the date of these financial statements (the ‘Going Concern Assessment Period’ and the ‘Foreseeable Future’). The Company and JLR have assessed their projected cash flows over the going concern assessment period. The base case uses the most recent Board-approved forecasts that include the going concern assessment period. The base case takes into account the Group’s expectations of the continued supply chain challenges relating to semiconductor shortages, the on-going COVID-19 For the Company, the base case has been further sensitized using more severe but plausible scenarios considering external market commentaries and other factors impacting the global economy and automotive industry. For JLR, a reverse stress test against the base case has been carried out to determine the decline in wholesale volume over a twelve-month period that would result in a liquidity level that breaches financing covenants. The reverse stress test assumes continued supply constraints result in demand that exceeds supply over the twelve-month period and assumes optimisation of supply to maximise production of higher margin products. In order to reach a liquidity level that breaches covenants, it would require a sustained decline in wholesale volumes of more tha compared to base case over a twelve-month period. JLR does not consider this scenario to be plausible given the reverse stress test volumes are significantly lower than those achieved during the peak of the COVID-19 Within the going concern assessment period there is a GBP1bn quarter-end In evaluating the forecasts, the Company and JLR have taken into consideration both the sufficiency of liquidity to meet obligations as they fall due as well as potential impact on compliance with financial covenants during the forecast period. These forecasts indicate that the Company and JLR will have sufficient liquidity to operate and discharge their liabilities as they become due, without breaching any relevant covenants, taking into account only cash generated from operations and the funding facilities existing on the date of authorization of these financial statements and as at March 31, 2022, including the presently undrawn revolving credit facilities. Based on the evaluation described above, management believes that the Company has sufficient financial resources available to it at the date of approval of these financial statements and that it will be able to continue as a ‘going concern’ in the foreseeable future and for a period upto at least twelve months from the date of authorisation of these financial statements. f. Use of estimates and judgments The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, expenses and disclosures of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses for the years presented. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed at each balance sheet date. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in 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 financial statements are included in the following notes: i) Note 13, 16 and 17 – Property, plant and equipment and intangible assets—useful lives and impairment, capitalization of product development costs ii) Note 15 – Impairment of goodwill iii) Note 20 – Recoverability/recognition of deferred tax assets iv) Note 25 – Provision for product warranty v) Note 36 – Measurement of assets and obligations relating to employee benefits v) Note 4 – Allowances for credit losses for finance receivables vii) Estimated discounts / incentives required to be paid to dealers on retail of vehicles viii) Note 2(e) – Going concern assessment ix) Estimation of uncertainties relating to the global health pandemic from COVID-19 COVID-19 COVID-19 COVID-19 g. Cost recognition Costs and expenses are recognized when incurred and are classified according to their nature. Expenditure are capitalized, where appropriate, in accordance with the policy for internally generated intangible assets and represents employee costs, stores and other manufacturing supplies, and other expenses incurred for construction and product development undertaken by the Company. Material and other cost of sales as reported in the consolidated income statement is presented net of the impact of realized foreign exchange relating to derivatives hedging cost exposures. h. Foreign currency These consolidated financial statements are presented in Indian rupees, which is the functional currency of Tata Motors Limited. Transactions in foreign currencies are recorded at the exchange rate prevailing on the date of transaction. Foreign currency denominated monetary assets and liabilities are re-measured 1.) to the extent of exchange differences on foreign currency borrowings which are capitalized when they are regarded as an adjustment to interest costs. 2.) exchange difference on certain foreign currency borrowings which are designated as hedging instruments against net investment hedges of foreign operation. Exchange difference on such hedges are recognised with foreign currency translation reserve. For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations (having non-INR Exchange differences arising from the translation of foreign operations previously recognized in currency translation reserve in equity are not reclassified from equity to the consolidated income statement until the disposal of such operation. i. Impairment i) Goodwill Cash generating units to which goodwill is allocated are tested for impairment annually at each balance sheet date, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to that unit and then to the other assets of the unit pro rata on the basis of carrying amount of each asset in the unit. Goodwill impairment loss recognized is not reversed in subsequent period. ii) Equity accounted investments: Joint ventures and associates When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised to the extent that the recoverable amount of the investment subsequently increases. iii) Property, plant and equipment and other intangible assets At each balance sheet date, the Company assesses whether there is any indication that any property, plant and equipment and intangible assets with finite lives may be impaired. Intangible assets with indefinite useful lives and intangible assets not yet available for use, are tested for impairment annually at each balance sheet date, or earlier, if there is an indication that the asset may be impaired. If any such impairment exists the recoverable amount of an asset is estimated to determine the extent of impairment, if any. Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The Company also periodically assesses if there are any triggers for reversal of previously recognised impairment loss. A reversal of impairment loss is recognised if there is a trigger for reversal and the recoverable value exceeds the carrying value. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in the consolidated income statement. An asset or cash-generating unit impaired in prior years is reviewed at each balance sheet date to determine whether there is any indication of a reversal of impairment loss recognized in prior years. j. Recent accounting pronouncements not yet adopted by the Company New Accounting pronouncements affecting amounts reported and /or disclosures in the financial statements. Accounting Standard Description Applicable date Amendments to IFRS 3 Reference to the conceptual framework January 1, 2022 Amendments to IAS 16 Proceeds before intended use January 1, 2022 Amendments to IAS 37 Onerous Contracts — Cost of Fulfilling a Contract January 1, 2022 Amendments to IAS 1 Classification of Liabilities as Current or Non-Current January 1, 2023 IFRS 17 Insurance Contracts January 1, 2023 Amendments to IFRS 3 – Reference to the conceptual framework Minor amendments were made to IFRS 3 Business Combinations to update the references to the Conceptual Framework for Financial Reporting and add an exception for the recognition of liabilities and contingent liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and Interpretation 21 Levies. The amendments also confirm that contingent assets should not be recognized at the acquisition date. The standard is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 16 – Property, Plant and Equipment—Proceeds before intended use The amendment to IAS 16 Property, Plant and Equipment (“PP&E”) prohibits an entity from deducting from the cost of an item of PP&E any proceeds received from selling items produced while the entity is preparing the asset for its intended use. It also clarifies that an entity is ‘testing whether the asset is functioning properly’ when it assesses the technical and physical performance of the asset. The financial performance of the asset is not relevant to this assessment. Entities must disclose separately the amounts of proceeds and costs relating to items produced that are not an output of the entity’s ordinary activities. The amendments are effective for annual periods beginning on or after January 1, 2022. Early application is permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 37 – Onerous Contracts—Cost of Fulfilling a Contract The amendment to IAS 37 clarifies that the direct costs of fulfilling a contract include both the incremental costs of fulfilling the contract and an allocation of other costs directly related to fulfilling contracts. Before recognizing a separate provision for an onerous contract, the entity recognizes any impairment loss that has occurred on assets used in fulfilling the contract. The amendments are effective for annual periods beginning on or after January 1, 2022. Early application is permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 1 – Classification of Liabilities as Current or Non-Current In January 2020, the International Accounting Standards Board (Board) issued Classification of Liabilities as Current or Non-current, The amendments clarify that conditions that exist at the end of the reporting period are those which determine whether a right to defer settlement of a liability exists regardless of management intentions or expectations to exercise that right. The standard is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. IFRS 17 Insurance Contracts In May 2017, IASB issued IFRS 17 which establishes the principles for recognition, measurement, presentation and disclosure of insurance contracts and supersedes IFRS 4 Insurance Contracts. The Company has assessed that there will be no impact upon adoption of IFRS 17. k. Convenience translation The consolidated financial statements have been presented in Indian rupees (“Rs.”), Tata Motors Limited’s functional currency. For the convenience of the reader, the financial statements as at and for the year ended March 31, 2022, have been translated into U.S. dollars at US$1.00 = Rs. 75.7925 based on fixing rate in the City of Mumbai on March 31, 2022, for cable transfers in Indian rupees as published by the Foreign Exchange Dealers’ Association of India (FEDAI). Such translation should not be construed as representation that the rupee amounts have been or could be converted into U.S. dollars at that or any other rate, or at all.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Cash and cash equivalents	3 Cash and cash equivalents 3A. Accounting policy Cash and cash equivalents comprises cash on hand, demand deposits and highly liquid investments with an original maturity of up to three month that are readily convertible into cash and which are subject to an insignificant risk of changes in value. 3B. Cash and cash equivalents consist of the following: As at March 31, 2022 2022 2021 (In millions) Cash balances US$ 1.5 Rs. 114.7 Rs. 111.1 Balances with banks (including deposits with original maturity of up to three months) 5,033.2 381,475.4 316,889.0 Total US$ 5,034.7 Rs. 381,590.1 Rs. 317,000.1

Finance receivables

Finance receivables	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Finance receivables	4. Finance receivables 4A. Accounting policy Interest income from financing transactions and income from leasing of vehicles to customers. Finance and service charges are accrued on the unpaid principal balance of finance receivables using the effective interest method. Loss allowance in respect of finance receivables is measured at an amount equal to twelve month expected losses if credit risk on such assets has not increased significantly since initial recognition. An allowance equal to lifetime expected losses is provided if credit risk has increased significantly from date of initial recognition or where the financial assets were deemed credit impaired at initial recognition. The allowance is also based on management’s evaluation of many factors, including current economic conditions, observable changes in portfolio performance and historical experience of losses. Credit risk is determined to have increased significantly when a finance receivable becomes thirty days past due. Such impairment loss is recognized in the consolidated income statement. Such increases in credit risk are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by sixty/ninety or more days as well as other information about significant financial difficulties of the borrower. If the amount of impairment loss decreases in a subsequent period, and the decrease can be related objectively to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed. The reversal is recognized in the consolidated income statement. 4B. Finance receivables consist of vehicle loans, the details of which are as follows: As at March 31, 2022 2022 2021 (In millions) Finance receivables US$ 4,623.0 Rs. 350,386.4 Rs. 359,625.9 Less: allowance for credit losses 238.5 18,074.3 12,476.8 Total US$ 4,384.5 Rs. 332,312.1 Rs. 347,149.1 Current portion 2,915.2 220,953.5 178,680.9 Non-current portion 1,469.3 111,358.6 168,468.2 Total US$ 4,384.5 Rs. 332,312.1 Rs. 347,149.1 Changes in the allowance for credit losses in finance receivables are as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 164.6 Rs. 12,476.8 Rs. 6,513.7 Rs. 8,330.5 Allowances made during the year 172.6 13,075.9 9,579.4 6,602.1 Written off (98.7 ) (7,478.4 ) (3,616.3 ) (8,418.9 ) Balance at the end US$ 238.5 Rs. 18,074.3 Rs. 12,476.8 Rs. 6,513.7

Allowance for trade and other r

Allowance for trade and other receivables	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Allowance for trade and other receivables	5. Allowance for trade and other receivables Accounting Policy The Company recognizes a loss allowance for expected credit losses on a financial asset that is at amortized cost or at fair value through other comprehensive income. Expected credit losses are forward looking and are measured in a way that is unbiased and represents a probability-weighted amount, takes into account the time value of money (values are discounted using the applicable effective interest rate) and uses reasonable and supportable information. The Company adopts the simplified approach permitted in IFRS 9 to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated. Change in the allowances for trade and other receivables are as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 168.1 Rs. 12,743.8 Rs. 13,606.8 Rs. 12,720.9 Allowances made during the year 20.0 1,512.6 500.1 1,528.5 Written off (34.2 ) (2,592.2 ) (1,501.6 ) (741.9 ) Currency translation (1.4 ) (106.1 ) 138.5 99.3 Balance at the end US$ 152.5 Rs. 11,558.1 Rs. 12,743.8 Rs. 13,606.8

Other Investments - non-current

Other Investments - non-current	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other Investments - non-current	6. Other Investments - non-current As at March 31, 2022 2022 2021 (In millions) (a) Investments - measured at Fair value through Other Comprehensive Income Equity shares (quoted) US$ 105.8 Rs. 8,029.1 Rs. 4,993.9 Equity shares (unquoted) 88.4 6,697.1 5,807.7 Total US$ 194.2 Rs. 14,726.2 Rs. 10,801.6 (b) Investments - measured at Fair value through profit or loss Non-cumulative redeemable preference shares US$ 0.1 Rs. 4.0 Rs. 4.0 Cumulative redeemable preference shares 0.2 15.0 15.0 Equity shares (unquoted) 32.8 2,486.0 1,838.3 Convertible debentures 7.3 551.9 937.3 Others — — 86.8 Total US$ 40.4 Rs. 3,056.9 Rs. 2,881.4 (c) Investments - measured at amortised cost Investment in Government Securities (quoted) US$ 71.6 5,426.1 — US$ 71.6 Rs. 5,426.1 Rs. — Total (a+b+c) US$ 306.2 Rs. 23,209.2 Rs. 13,683.0

Other Investments - current

Other Investments - current	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other Investments - current	7. Other Investments - current As at March 31, 2022 2022 2021 (In millions) (a) Investments - measured at Fair value through profit and loss Mutual funds US$ 758.9 Rs. 57,526.2 Rs. 29,723.4 Convertible debentures 6.8 515.0 — Total US$ 765.7 Rs. 58,041.2 Rs. 29,723.4 (b) Investments - measured at amortized cost Quoted: Investment in Government Securities US$ 90.5 Rs.6,856.2 Rs. — Unquoted: Mutual funds 2,140.0 162,194.8 160,788.4 Total US$ 2,230.5 Rs. 169,051.0 Rs. 160,788.4 Total (a+b) US$ 2,996.2 Rs. 227,092.2 Rs. 190,511.8

Other financial assets

Other financial assets	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Other financial assets	8. Other financial assets - current Other financial assets - current consist of the following: As at March 31, 2022 2022 2021 (In millions) Derivative financial instruments US$ 253.1 Rs. 19,184.9 Rs. 28,514.2 Loans to channel partners 16.0 1,208.9 2,023.7 Advances and other receivables recoverable in cash 347.9 26,369.8 33,807.4 Inter corporate deposits 0.6 43.0 43.0 Government grant receivables 69.0 5,227.5 5,610.2 Restricted bank deposits 62.4 4,726.0 7,464.5 Lease receivables 3.8 289.2 238.6 Others 31.5 2,394.2 — Total US$ 784.3 Rs. 59,443.5 Rs. 77,701.6 Restricted bank deposits include Rs. 3,167.1 million and Rs. 4,912.7 million as at March 31, 2022 and 2021, respectively
Other financial assets - noncurrent [Member]
Statement [line items]
Other financial assets	9. Other financial assets - Non-current Other financial assets - non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Derivative financial instruments US$ 266.2 Rs. 20,175.9 Rs. 32,612.2 Loans to channel partners 93.3 7,071.8 7,063.5 Advance and other receivables recoverable in cash 87.7 6,648.2 7,611.3 Margin money with banks 48.0 3,638.4 5,346.8 Government grants receivables 161.5 12,241.0 6,656.7 Loans to employees 3.8 289.8 246.0 Restricted deposits 27.7 2,099.8 3,244.6 Others 106.4 8,063.5 7,404.6 Total US$ 794.6 Rs. 60,228.4 Rs. 70,185.7 Margin money with banks is restricted cash deposits and consists of collateral provided for transfer of finance receivables. Restricted deposits as at March 31, 2022 and 2021, include Rs. 641.4 million and Rs. 475.5 million, respectively held as a financial deposit in relation to ongoing legal cases.

Inventories

Inventories	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Inventories	10. Inventories 10A. Accounting Policy Inventories (other than those recognized consequent to the sale of vehicles subject to repurchase arrangements) are valued at the lower of cost and net realizable value. Cost of raw materials, components and consumables are ascertained on a first in first out basis. Cost, including fixed and variable production overheads, are allocated to work-in-progress and finished goods determined on a full absorption cost basis. Net realizable value is the estimated selling price in the ordinary course of business less estimated cost of completion and selling expenses. Inventories include vehicles sold subject to repurchase arrangements. These vehicles are carried at cost to the Company and are amortized in changes in inventories of finished goods to their residual values (i.e., estimated second hand sale value) over the term of the arrangement. 10B. Inventories consist of the following: As at March 31, 2022 2022 2021 (In millions) Raw materials, components and consumables US$ 761.6 Rs. 57,726.9 Rs. 44,113.0 Work-in-progress 738.4 55,965.4 43,734.8 Finished goods 3,150.1 238,753.7 273,017.2 Total US$ 4,650.1 Rs. 352,446.0 Rs. 360,865.0 Inventories of finished goods include Rs. 35,891.8 million and Rs. 41,716.9 million as at March 31, 2022 and 2021, respectively relating to vehicles sold subject to repurchase arrangements. Cost of inventories (including cost of purchased products) recognized as expense during the years ended March 31, 2022, 2021 and 2020, amounted to Rs. 2,067,617.9 million, Rs. 1,823,608.8 million and Rs. 1,966,210.7 million, respectively. During the years ended March 31, 2022, 2021 and 2020, the Company recorded inventory write-down expenses of Rs. 1,253.4 million, Rs. 1,291.9 million and Rs. 3,208.1 million, respectively.

Other current assets

Other current assets	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other current assets	11. Other current assets Other current assets consist of the following: As at March 31, 2022 2022 2021 (In millions) Advances to suppliers and contractors US$ 107.6 Rs. 8,152.1 Rs. 5,175.5 Taxes recoverable, statutory deposits and dues from government 531.9 40,312.8 41,751.7 Prepaid expenses 267.7 20,292.9 12,201.3 Employee benefits — — 439.3 Others 91.1 6,907.9 3,420.4 Total US$ 998.3 Rs. 75,665.7 Rs. 62,988.2

Other non-current assets

Other non-current assets	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other non-current assets	12. Other non-current assets Other non-current assets consist of the following: As at March 31, 2022 2022 2021 (In millions) Taxes recoverable, statutory deposits and dues from government US$ 82.0 Rs. 6,215.9 Rs. 9,083.5 Prepaid expenses 37.3 2,825.2 1,831.0 Employee benefits 569.6 43,169.4 50.9 Others 26.4 2,004.6 2,920.1 Total US$ 715.3 Rs. 54,215.1 Rs. 13,885.5

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Property, plant and equipment	13. Property, plant and equipment 13A. Accounting policy Property, plant and equipment are stated at cost of acquisition or construction less accumulated depreciation and impairment, if any. Freehold land is measured at cost and is not depreciated. Heritage assets, comprising antique vehicles purchased by the Company, are not depreciated as they are considered to have a residual value in excess of cost. Residual values are re-assessed on an annual basis. Cost includes purchase price, non-recoverable taxes and duties, labor cost and direct overheads for self-constructed assets and other direct costs incurred up to the date the asset is ready for its intended use. Interest cost incurred for constructed assets is capitalized up to the date the asset is ready for its intended use, based on borrowings incurred specifically for financing the asset or the weighted average rate of all other borrowings, if no specific borrowings have been incurred for the asset. Depreciation is provided on a straight-line basis over estimated useful lives of the assets. Estimated useful lives of the assets are as follows: Type of Asset Estimated useful life Buildings 20 to 60 years Plant and equipment 3 to 30 years Computers 3 to 6 years Vehicles 3 to 11 years Furnitures and fixtures 3 to 21 years The depreciation period for property, plant and equipment with finite useful lives is reviewed at each year–end. Changes in expected useful lives are treated as changes in accounting estimates. Depreciation is not recorded on capital work-in-progress until construction and installation are complete and the asset is ready for its intended use. Capital-work-in-progress includes capital advances. An item of property, plant and equipment is derecognized on disposal. Any gain or loss arising from derecognition of an item of property, plant and equipment is included in profit or loss. 13B. Property, plant and equipment consists of the following: Land and buildings Plant and Vehicles Computers Furniture fixtures Heritage Assets Capital work-in-progress Total (In millions) Cost as at April 1, 2021 Rs. 315,064.9 Rs. 1,356,630.4 Rs. 6,697.1 Rs. 27,432.1 Rs. 18,110.0 Rs. 3,536.9 Rs. 85,087.8 Rs. 1,812,559.1 Additions 6,150.5 124,013.6 549.8 2,273.3 1,215.3 50.8 82,887.8 217,141.1 Transferred to gross block — — — — — — (130,754.0 ) (130,754.0 ) Assets held for sale (915.5 ) — — — — (191.6 ) — (1,107.1 ) Write down of assets — — — — — — (722.8 ) (722.8 ) Currency translation (3,918.8 ) (17,141.6 ) (43.8 ) (619.7 ) (643.0 ) (17.4 ) 155.1 (22,229.2 ) Disposals/Adjustments (433.7 ) (12,303.3 ) (1,692.9 ) (203.4 ) (745.0 ) (88.7 ) — (15,467.0 ) Cost as at March 31, 2022 315,947.4 1,451,199.1 5,510.3 28,882.2 17,937.3 3,290.0 36,653.9 1,859,420.1 Accumulated Depreciation as at April 1, 2021 (69,641.1 ) ( 885,252.8 ) (3,489.9 ) (17,538.9 ) (11,924.7 ) (1,670.9 ) — (989,518.3 ) Depreciation for the year (12,862.1 ) (91,543.2 ) (870.3 ) (2,166.9 ) (1,013.3 ) — — (108,455.8 ) Assets held for sale 608.8 — — — — — — 608.8 Reversal of impairment loss (refer note 18(c)) — 264.0 0.6 24.6 63.6 — 352.8 Write down of assets — — — — — (273.3 ) — (273.3 ) Currency translation 1,077.5 11,583.1 32.6 345.5 151.1 — — 13,189.8 Disposals/Adjustments 175.0 12,002.4 925.9 155.6 550.7 — — 13,809.5 Accumulated Depreciation as at March 31, 2022 (80,641.9 ) (952,946.5 ) (3,401.1 ) (19,180.1 ) (12,172.7 ) (1,944.2 ) — (1,070,286.4 ) Net carrying amount as at March 31, 2022 Rs. 235,305.5 Rs. 498,252.6 Rs. 2,109.1 Rs. 9,702.1 Rs. 5,764.7 Rs. 1,345.8 Rs. 36,653.9 Rs. 789,133.7 US$ 10,411.8 Land and Plant and Vehicles Computers Furniture fixtures Heritage Capital work-in-progress Total (In millions) Cost as at April 1, 2020 Rs. 295,033.7 Rs. 1,215,337.7 Rs. 6,146.1 Rs. 27,159.4 Rs. 17,571.2 Rs. 3,762.3 Rs. 89,046.8 Rs. 1,654,057.1 Additions 3,959.5 76,015.8 1,262.8 470.2 284.6 — 94,659.8 176,652.7 Transferred to Gross Block — — — — — — (81,144.2 ) (81,144.2 ) Addition through business acquisitions — 0.7 3.0 0.9 2.3 — — 6.9 Impairment of assets- reimagine (refer note 46) — — — — — — (22,978.4 ) (22,978.4 ) Reversal of impairment loss (refer note 18(a)) — — — — — — 214.7 214.7 Currency translation 16,911.4 70,040.3 137.4 1,346.3 995.6 147.4 5,289.1 94,867.5 Disposals/Adjustments (839.7 ) (4,764.1 ) (852.2 ) (1,544.7 ) (743.7 ) (372.8 ) — (9,117.2 ) Cost as at March 31, 2021 315,064.9 1,356,630.4 6,697.1 27,432.1 18,110.0 3,536.9 85,087.8 1,812,559.1 Accumulated Depreciation as at April 1, 2020 (54,484.5 ) (752,693.4 ) (2,718.1 ) (16,171.0 ) (10,925.7 ) (1,670.9 ) — (838,663.6 ) Depreciation for the year (12,180.3 ) (91,022.9 ) (1,222.9 ) (2,189.3 ) (1,048.6 ) — — (107,664.0 ) Addition through business aquisitions — (0.3 ) (0.4 ) (0.4 ) (0.3 ) — — (1.4 ) Reversal of impairment loss (refer note 18 (a)) 178.6 1,473.1 4.2 8.7 2.0 — — 1,666.6 Currency translation (3,193.9 ) (45,760.5 ) (68.2 ) (624.7 ) (582.9 ) — — (50,230.2 ) Writeoff/impairment of assets (395.2 ) (239.1 ) — (4.5 ) — — — (638.8 ) Disposals/Adjustments 434.2 2,990.3 515.5 1,442.3 630.8 — — 6,013.1 Accumulated Depreciation as at March 31, 2021 (69,641.1 ) (885,252.8 ) (3,489.9 ) (17,538.9 ) (11,924.7 ) (1,670.9 ) — Rs. (989,518.3 ) Net carrying amount as at March 31, 2021 Rs. 245,423.8 Rs. 471,377.6 Rs. 3,207.2 Rs. 9,893.2 Rs. 6,185.2 Rs. 1,866.0 Rs. 85,087.8 Rs. 823,040.8

Leases

Leases	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Leases	14. Leases 14A. Accounting policy Accounting as a lessee: At inception of a contract, the Company assesses whether a contract is, or contain a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company assesses whether: • The contract involves the use of an identified asset – this may be specified explicitly or implicitly, and should be physically distinct or represent substantially all of the capacity of a physically distinct asset. If the supplier has a substantive substitution right, then the asset is not identified; • The Company has the right to substantially all of the economic benefits from the use of the asset throughout the period of use; and • The Company has the right to direct the use of the asset. The Company has this right when it has the decision making rights that are most relevant to changing how and for what purposes the asset is used. In rare cases where the decision about how and for what purpose the asset is used is predetermined, the Group has the right to direct the use of the asset if either: • The Company has the right to operate the asset; or • The Company designed the asset in a way that predetermines how and for what purposes it will be used. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Company has not used this practical expedient. At inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to each lease component on the basis of their relative stand-alone prices. The Company recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises of the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and estimated dilapidation costs, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method over the shorter of the useful life of the leased asset and the expected lease term. If ownership of the leased asset is automatically transferred at the end of the lease term or the exercise of a purchase option is reflected in the lease payments, the right-of-use asset is amortised on a straight-line basis over the expected useful life of the leased asset. The lease liability is initially measured at the present value of the lease payments that are not paid at commencement date, discounted using the Company’s incremental borrowing rate. The lease liability is measured at amortised cost using the effective interest method. It is re measured when there is a change in future lease payments. The Company has elected not to recognise right-of-use assets and lease liabilities for short-term leases that have a lease term of or less and leases of low value assets (lease of assets worth less than Rs. millions) . The Company associates the lease payments associated with these leases as an expense on a straight line basis over the lease term. Lease payments include fixed payments, i.e. amounts expected to be payable by the Company under residual value guarantee, the exercise price of a purchase option if the Company is reasonably certain to exercise that option and payment of penalties for terminating the lease if the lease term considered reflects that the Company shall exercise termination option. The Company also recognises a right of use asset which comprises of amount of initial measurement of the lease liability, any initial direct cost incurred by the Company and estimated dilapidation costs. Accounting as a lessor: At the inception of a lease, the lease arrangement is classified as either a finance lease or an operating lease, based on contractual terms & substance of the lease arrangement. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. At inception or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. If an arrangement contains lease and non-lease components, then the Group applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recognised as receivables at the amount of the Company’s net investment in the leases. The Company applies the derecognition and impairment requirements in IFRS 9 to the net investment in the lease. The Group further regularly reviews estimated unguaranteed residual values used in calculating the gross investment in the lease. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company’s net investment outstanding in respect of the leases. 14B. Leases as lessee The Company leases a number of buildings, plant and equipment, IT hardware and software assets, certain of which have a renewal and/or purchase option in the normal course of the business. Extension and termination options are included in a number of leases across the Company. The majority of extension and termination options held are exercisable only by the Company and not by the respective lessor. The Company assesses at lease commencement whether it is reasonably certain to exercise the extension or termination option. The Company re-assesses whether it is reasonably certain to exercise options if there is a significant event or significant change in circumstances within its control. It is recognised that there is potential for lease term assumptions to change in the future due to the effects of the COVID-19 pandemic, and this will continue to be monitored by the Company where relevant. The Company’s leases mature between 2022 and 2049. When measuring lease liability, the Company discounted lease payments using its incremental borrowing rate for the year ended March 31, 2022. The weighted-average rate applied is 5.77 % p.a. The following amounts are included in the Consolidated Balance Sheet: As at March 31, 2022 2022 2021 (In millions) Current lease liabilities US$ 106.7 Rs. 8,095.4 Rs. 8,140.0 Non-current lease liabilities 786.7 59,624.4 54,120.6 Total lease liabilities US$ 893.4 Rs. 67,719.8 Rs. 62,260.6 The following amounts are recognised in the consolidated income statement: For the year ended March 31, 2022 2022 2021 (In millions) Interest expense on lease liabilities US$ 71.5 Rs. 5,417.6 Rs. 4,959.8 Variable lease payment not included in the measurement of lease liabilities 0.5 35.7 0.6 Expenses related to short-term leases 15.2 1,155.8 949.1 Expenses related to low-value assets, excluding short-term leases of low-value assets 15.2 1,151.4 756.9 Income from sub-leasing of right-of-use assets US$ 0.1 Rs. 9.9 Rs. — Right of use assets consist of the following: (In millions) Land Buildings Plant, Furniture, Vehicles Computers & other IT Other Total Cost as at April 1, 2021 Rs. 3,060.1 Rs. 69,650.7 Rs. 14,045.9 Rs. 1,414.8 Rs. 1,753.7 Rs. 4,164.6 Rs. 398.1 Rs. 94,487.9 Additions — 10,778.9 1,808.8 331.8 1,493.9 439.7 107.4 14,960.5 Disposals/Adjustments — (1,571.0 ) (121.4 ) — (84.6 ) (70.2 ) — (1,847.2 ) Currency translation (25.2 ) (999.8 ) (127.7 ) (64.7 ) (29.2 ) (38.5 ) (7.8 ) (1,292.9 ) Cost as at March 31, 2022 3,034.9 77,858.8 15,605.6 1,681.9 3,133.8 4,495.6 497.7 106,308.3 Accumulated amortisation as at April 1, 2021 (818.5 ) (17,257.7 ) (6,701.3 ) (292.7 ) (927.4 ) (3,387.7 ) (195.8 ) (29,581.1 ) Amortisation for the year (397.4 ) (7,087.2 ) (2,476.7 ) (350.8 ) (217.8 ) (462.1 ) (168.2 ) (11,160.2 ) Amortisation - considered as employee cost — — — — (208.0 ) — — (208.0 ) Reversal of impairment loss (refer note 18(c)) — 37.6 — — — — — 37.6 Disposals/Adjustments — 864.0 1.6 — 32.5 70.2 — 968.3 Currency translation 17.8 310.4 92.8 14.9 23.2 29.8 6.6 495.5 Accumulated amortisation as at March 31, 2022 (1,198.1 ) (23,132.9 ) (9,083.6 ) (628.6 ) (1,297.5 ) (3,749.8 ) (357.4 ) (39,447.9 ) Net carrying amount as at March 31, 2022 Rs. 1,836.8 Rs. 54,725.9 Rs. 6,522.0 Rs. 1,053.3 Rs. 1,836.3 Rs. 745.8 Rs. 140.3 Rs. 66,860.4 US$ 882.2 (In millions) Land Buildings Plant, Furniture, Vehicles Computers & Other Total Cost as at April 1, 2020 Rs. 2,731.4 Rs. 60,031.8 Rs. 11,777.1 Rs. 1,330.1 Rs. 1,023.5 Rs. 3,361.4 Rs. 361.5 80,616.8 Additions 206.6 6,728.7 2,902.3 17.4 670.9 671.8 8.3 Rs. 11,206.0 Disposals/Adjustments — (1,169.8 ) (1,128.2 ) — (10.8 ) — — (2,308.8 ) Currency translation 122.1 4,060.0 494.7 67.3 70.1 131.4 28.3 4,973.9 Cost as at March 31, 2021 3,060.1 69,650.7 14,045.9 1,414.8 1,753.7 4,164.6 398.1 94,487.9 Accumulated amortisation as at April 1, 2020 (353.8 ) (9,961.1 ) (4,081.4 ) (139.8 ) (340.9 ) (2,579.4 ) (91.9 ) (17,548.3 ) Amortisation for the year (428.7 ) (7,198.2 ) (2,649.8 ) (144.7 ) (532.7 ) (727.0 ) (93.2 ) (11,774.3 ) Amortisation - considered as employee cost — — — — (27.5 ) — — (27.50 ) Reversal of impairment loss (refer note 18 (a)) — 19.1 101.3 — — 0.1 — 120.5 Disposals/Adjustments — 607.7 174.2 — 5.2 — — 787.1 Currency translation (36.0 ) (725.2 ) (245.6 ) (8.2 ) (31.5 ) (81.4 ) (10.7 ) (1,138.6 ) Accumulated amortisation as at March 31, 2021 (818.5 ) (17,257.7 ) (6,701.3 ) (292.7 ) (927.4 ) (3,387.7 ) (195.8 ) (29,581.1 ) Net carrying amount as at March 31, 2021 Rs. 2,241.6 Rs. 52,393.0 Rs. 7,344.6 Rs. 1,122.1 Rs. 826.3 Rs. 776.8 Rs. 202.3 Rs. 64,906.8 The Company has committed towards leases of Plant, Machinery and Equipments which have not yet commenced for Rs. 220 million as on March 31, 2022 (Rs. 300.0 million as on March 31, 2021). There are no leases with residual value guarantees. 14C. Leases as lessor: There are certain vehicles which are being given to the customers along with operations and maintenance of the same. These are accounted as finance lease as the material risks and rewards are transferred to the lessee. The average effective interest rate contracted approximates 3.67 % and 8.1% (2021: 8.1 %) per annum. The following amounts are included in the Consolidated Balance Sheet : As at March 31, 2022 2022 2021 (In millions) Current lease receivables US$ 3.8 Rs. 289.2 Rs. 238.6 Non-current lease receivables 56.8 4,307.0 1,269.0 Total lease receivables US$ 60.6 Rs. 4,596.2 Rs. 1,507.6 The following amounts are recognised in the consolidated income statement : For the year ended March 31, 2022 2022 2021 (In millions) Sales Revenue for finance leases US$ 36.8 Rs. 2,785.8 Rs. 1,377.5 Finance income on the net investment in finance leases 3.4 260.2 16.2 The table below provides details regarding the contractual maturities of finance lease receivables as at March 31, 2022 and March 31, 2021 : As at March 31, 2022 2022 2021 Due in 1st Year US$ 3.8 Rs. 289.2 Rs. 238.6 Due in 2nd Year 4.3 334.9 95.1 Due in 3rd to 5th Year 15.2 1,148.6 333.6 Due beyond 5th Year 37.3 2,823.5 840.3 Total contractual cash flows US$ 60.6 Rs. 4,596.2 Rs. 1,507.6

Goodwill

Goodwill	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Goodwill	15. Goodwill As at March 31, 2022 2022 2021 (In millions) Balance as on April 1,2020 US$ 106.0 Rs. 8,037.2 Rs. 7,770.6 Currency translation 0.5 34.5 266.6 Balance as on March 31,2021 US$ 106.5 Rs. 8,071.7 Rs. 8,037.2 The carrying amount of goodwill has been allocated to CGU as follows: As at March 31, 2022 2022 2021 (In millions) Passenger vehicles - automotive and related activity segment (Tata and other brand vehicles) US$ 13.1 Rs. 990.9 Rs. 990.9 Software consultancy and service 93.4 7,080.8 7,046.3 Total US$ 106.5 Rs. 8,071.7 Rs. 8,037.2 The recoverable amount of the goodwill allocated to software consultancy and service cash generating unit has been determined based on value in use. Value in use has been determined based on future cash flows, after considering current economic conditions and trends, estimated future operating results, rates and anticipated future economic conditions. As at March 31, 2022, the estimated cash flows for a period of 5 years were developed using internal forecasts, and a pre-tax discount rate of 14.61%.The cash flows beyond 5 years have been extrapolated assuming 2% growth rates. The management believes that any reasonably possible change in the key assumptions would not cause the carrying amount to exceed the recoverable amount of the cash generating unit.

Intangible assets

Intangible assets	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Intangible assets	16 . Intangible assets 16A. Accounting policy Intangible assets purchased, including those acquired in business combinations, are measured at cost which is the fair value as of the date of acquisition where applicable less accumulated amortization and impairment, if any. Intangible assets with indefinite lives are reviewed annually to determine whether an indefinite-life assessment continues to be supportable. If not, the change in the useful-life assessment from indefinite to finite is made on a prospective basis. For intangible assets with finite lives, amortization is provided on a straight-line basis over the estimated useful lives of the acquired intangible assets as per the estimated amortization period below Type of Asset Estimated amortization period Patents and technological know-how 2 to 12 years Customer related intangibles - Dealer network 20 years Intellectual property rights 3 to 10 years Software 1 to 8 years The amortization period for intangible assets with finite useful lives is reviewed at each year-end. Changes in expected useful lives are treated as changes in accounting estimates. Capital work-in-progress includes capital advances. Internally generated intangible asset Research costs are charged to the consolidated income statement in the year in which they are incurred. Product development costs incurred on new vehicle platform, engines, transmission and new products are recognized as intangible assets, when feasibility has been established, the Company has committed technical, financial and other resources to complete the development and it is probable that asset will generate probable future economic benefits. The probable future economic benefits are assessed using key assumptions such as forecasted sales volumes, margins and capital expenditures. The Company applies judgement in determining at what point in a vehicle program’s life cycle the recognition criteria are satisfied. The cost of an internally generated intangible asset is the sum of directly attributable expenditure incurred from the date when the intangible asset first meets the recognition criteria to the completion of its development. The costs capitalized include the cost of materials, direct labor and directly attributable overhead expenditure incurred up to the date the asset is available for use. Interest cost incurred is capitalized up to the date the asset is ready for its intended use, based on borrowings incurred specifically for financing the asset or the weighted average rate of all other borrowings if no specific borrowings have been incurred for the asset. Product development cost is amortized over the life of the related product, being a period of 24 months to 120 months. Capitalized development expenditure is measured at cost less accumulated amortization and accumulated impairment, if any. Amortisation is not recorded on product engineering in progress until development is complete. Derecognition of intangible assets An item of intangible assets is derecognized on disposal or when fully amortized or no longer in use. Any gain or loss arising from derecognition of an item of intangible assets is included in income statement. 16B. Intangible assets consist of the following: Software Patents and technological Customer related Intellectual rights and Product development Indefinite life Intangible Assets development Total (In millions) Cost as at April 1, 2021 Rs. 95,999.6 Rs. 17,321.6 Rs. 6,627.8 Rs. 10,292.9 Rs. 1,011,615.9 Rs. 55,966.1 Rs. 122,684.3 Rs. 1,320,508.2 Additions 2,731.4 351.6 — 26.1 112,493.9 — 57,488.3 * 173,091.3 Capitalised product development — — — — — — (114,076.0 ) (114,076.0 ) Write down of assets — — — — — — (918.1 ) (918.1 ) Currency translation (1,241.4 ) (205.9 ) (89.4 ) (912.2 ) 12,538.3 — (184.1 ) 9,905.3 Fully amortized not in use (530.9 ) — — (227.9 ) (111,645.3 ) — — (112,404.1 ) Cost as at March 31, 2022 96,958.7 17,467.3 6,538.4 9,178.9 1,025,002.8 55,966.1 64,994.4 1,276,106.6 Accumulated amortization at April 1, 2021 (69,031.5 ) (16,123.9 ) (4,619.7 ) (3,962.1 ) (598,977.8 ) (13,309.9 ) — (706,024.9 ) Amortization for the year (7,307.5 ) (393.2 ) (258.9 ) (315.7 ) (111,425.9 ) — — (119,701.2 ) Reversal for impairment loss (refer note 18(c)) (0.2 ) — — — — — — (0.2 ) Currency translation 986.5 200.9 68.5 227.6 (17,456.2 — — (15,972.7 ) Fully amortized not in use 530.9 — — 227.9 111,645.3 — — 112,404.1 Accumulated amortization at March 31, 2022 (74,821.8 ) (16,316.2 ) (4,810.1 ) (3,822.3 ) (616,214.6 ) (13,309.9 ) — (729,294.9 ) Net carrying amount as at March 31, 2022 Rs. 22,136.9 Rs. 1,151.1 Rs. 1,728.3 Rs. 5,356.6 Rs. 408,788.2 Rs. 42,656.2 R s. 64,944.4 Rs. 546,811.7 US$ 7,214.6 Cost as at April 1, 2020 Rs. 81,722.8 Rs. 16,248.8 Rs. 6,161.0 Rs. 5,578.9 Rs. 806,853.2 Rs. 55,966.1 Rs. 245,261.4 Rs. 1,217,792.2 Additions 8,448.6 7.9 — — 53,251.7 — 78,662.6 * 140,370.8 Capitalised product development — — — — — — (156,019.7 ) (156,019.7 ) Additions through business acquisitions 11.0 — — — — — — 11.0 Disposal /Adjustment (17.3 ) — — — — — — (17.3 ) Reversal for impairment loss (refer note 18(a)) — — — — — — 364.3 364.3 Impairement of assets - Reimagine (refer note 46) — — — — — — (73,082.7 ) (73,082.7 ) Currency translation 6,063.9 1,064.9 466.8 4,714.0 151,511.0 — 27,498.4 191,319.0 Fully amortized not in use (229.4 ) — — — — — — (229.4 ) Cost as at March 31, 2021 95,999.6 17,321.6 6,627.8 10,292.9 1,011,615.9 55,966.1 122,684.3 1,320,508.2 Accumulated amortization at April 1, 2020 (56,702.7 ) (14,815.9 ) (4,054.1 ) (2,488.6 ) (461,876.5 ) (13,309.9 ) — (553,247.7 ) Amortization for the year (8,297.4 ) (246.9 ) (248.0 ) (268.3 ) (101,139.3 ) — — (110,199.9 ) Additions through business acquisitions (2.0 ) — — — — — — (2.0 ) Reversal for impairment loss (refer note 18(a)) — — — — 1,347.4 — — 1,347.4 Disposal /Adjustment (2.4 ) — — — — — — (2.4 ) Currency translation (4,256.4 ) (1,061.1 ) (317.6 ) (1,205.2 ) (37,309.4 ) — — (44,149.7 ) Fully amortized not in use 229.4 — — — — — — 229.4 Accumulated amortization at March 31, 2021 (69,031.5 ) (16,123.9 ) (4,619.7 ) (3,962.1 ) (598,977.8 ) (13,309.9 ) — (706,024.9 ) Net carrying amount as at March 31, 2021 Rs. 26,968.1 Rs. 1,197.7 Rs. 2,008.1 Rs. 6,330.8 Rs. 412,638.1 Rs. 42,656.2 Rs. 122,684.3 Rs. 614,483.3 * Additions include allocation of central overheads amounting to Rs. 5,294.1 million and Rs 8,061.2 million for the year ended March 31, 2022 and 2021, respectively. 1. The useful life of trademarks and brands in respect of the acquired Jaguar Land Rover businesses have been determined to be indefinite as the Company expects to generate future economic benefits indefinitely from these assets. 2. During the year ended March 31, 2014, legislation was enacted that allows United Kingdom (UK) companies to elect for the Research and Development Expenditure Credit (RDEC) on qualifying expenditures incurred since April 1, 2013, instead of the existing super-deduction rules. As a result of this election by the Company’s subsidiary in the UK, Rs. 3,970.6 million Rs. 3,461.5 million

Impairment assessment of Jaguar

Impairment assessment of Jaguar Land Rover Business	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Impairment assessment of Jaguar Land Rover Business	17 . Impairment assessment of Jaguar Land Rover Business The operations of its subsidiary Jaguar Land Rover (JLR), excluding equity accounted investments, represents a single cash-generating unit (“CGU”). This is because of the closely connected nature of the cash flows and the degree of integrated development and manufacturing activities. In response to the annual requirement of accounting standards, management performed an impairment assessment of its JLR cash generating unit (CGU) as at March 31, 2022. For the year ended March 31, 2022 assessment, the recoverable value was determined using the value in use (“VIU”) approach. In forecasting the future cash flows for its VIU assessment, management has considered it appropriate to undertake the impairment assessment with reference to the latest business plan that was in effect as at the reporting date. The business plan includes a five-year cash flow forecast and contains growth rates that are primarily a function of the JLR’s Cycle Plan assumptions, historic performance and management’s expectation of future market developments through to 2026/27. Further, management have given due consideration to recent performance and variable profit optimization efforts and have further adjusted some of the assumptions in the business plan and prepared various scenarios as part of its VIU assessment. The risks considered in the adjusted cashflows include supply chain risks, disruption on JLR business from COVID-19 as JLR continues to see localised lockdown actions imposed by governments around the world and execution risks associated with JLR new Reimagine strategy due to its significance to JLR business plan in the coming years. The VIU as determined based on these risk adjusted cashflows reflects sufficient headroom. Further, management has applied additional adjustments as part of subsequent events updates, further adjusting the VIU to reflect uncertainty related to supply challenges as a result of global chip shortages and economical and geopolitical factors increasing inflationary pressures. Considering the recoverable amount as finally determined, no impairment was identified as the CGU recoverable amount exceeded its carrying amount by Rs.59,654.0 million (Rs.272,066.9 million in the year ended March 31, 2021). The reduction in the headroom has been driven by the headwinds discussed in further detail below. The impairment loss recorded in the earlier years was not reversed because the underlying reasons for the headroom (including the unwind of the discount rate and the impact of depreciation and amortisation of impaired assets) do not support this. JLR used a long term growth rate of 1.7% (1.9% in the years ended in March 31, 31, 31, The approach and key assumptions used to determine the CGU VIU were as follows: • Volumes and variable profit The volumes and variable profit included in the portfolio as • Terminal value capital expenditure • Discount rate – Sensitivity to Key Assumptions The key assumptions that impact the value in use are those that (i) involve a significant amount of judgement and estimation and (ii) drive significant changes to the recoverable amount when flexed under reasonably possible outcomes. As a significant portion of the recoverable amount lies in the VIU terminal value, management have focussed disclosures on reasonably possible changes that impact the terminal value. Given the inherent uncertainty about how risk may arise, and the interaction of volumes and cost management, management consider a net impact on terminal period cash flows to be the best means of indicating the sensitivity of the model to such changes in the terminal period. The value of key assumptions used to calculate the recoverable amount are as follows: As at March 31, 2022 2021 2020 Pre-tax discount rate 13.4 % 13.6 % 12.5 % Terminal value variable profit (%GVR) 24.8 % 21.4 % 19.7 % Terminal value capital expenditures (%GVR) 10.0 % 8.9 % 9.1 % The table below shows the amount by which the value assigned to the key assumptions must change for the recoverable amount of the CGU to be equal to its carrying amount: As at March 31, 2022 2021 Revised % Change Revised % Change Pre-tax discount rate 14.6 % 8.4 % n/a n/a Terminal value variable profit (%GVR) 24.4 % -1.7 % 20.1 % -6.3 % Terminal value capital expenditures (%GVR) 10.3 % 3.5 % 10.2 % 15.1 %

Impairment losses_(reversal) fo

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Impairment losses/(reversal) for Passenger Vehicle segment and other provisions	18. Impairment losses/(reversal) for Passenger Vehicle segment and other provisions (a) Impairment of Passenger Vehicle segment In response to the annual requirement of accounting standard, the Company performed an impairment assessment of its Passenger Vehicles CGU, including an assessment if there are any triggers for reversal of previously recognised impairment loss. As at March 31, 2020, the Company assessed the recoverable value for this CGU, due to refresh of its strategy in response to change in market conditions on account of various factors (economic environment, demand forecasts etc.) including COVID 19 pandemic. The recoverable value determined by Fair Value less Cost of Disposal (‘FVLCD’) was lower than the carrying value of the CGU and this resulted in an impairment charge for the year ended March 31, 2020. As at March 31, 2021, the Company identified certain triggers for reversal of the previously recorded impairment based on both external and internal indicators. Accordingly, the Company reassessed its estimates and determined the recoverable value for this CGU considering the significant improvement in the performance and outlook of the business when compared with the assumed performance at the time when the impairment loss was recorded. Based on this reassessment, the Company has reversed the initially recognised impairment for this CGU. The key drivers for this improved performance include: 1 New and Improved product portfolio 2 Product positioning in segments where the Company did not have a presence earlier 3 Revamp of dealer and service network 4 Capacity de-bottlenecking 5 Cost reduction initiatives In addition to the above, the post COVID pent up demand was a tailwind and the changing consumer preference towards personal mobility as well as changes to the economic outlook have improved the outlook on the industry. A combination of these factors enabled the Company to enhance it’s market share to 8.1% for the year ended March 31, 2021 as compared to 4.8% for the year ended March 31, 2020. The recoverable value was determined using the Fair value less cost of disposal (“FVLCD”). CGU’s FVLCD has been valued using Comparable Company Market Multiple method (CCM). The average of enterprise value to sales multiple of Comparable Companies applied to actual sales of the CGU for year ended March 31, 2021 has been considered as the FVLCD as per CCM. The fair value of the CGU is as follows: As at March 31, 2021 2020 (in millions) Recoverable amount 146,186.0 91,203.1 The approach and key (unobservable) assumptions used to determine the CGU’s FVLCD were as follows: The carrying value of the CGU was Rs.49,109.9 million as at March 31, 2021, compared with the recoverable value of Rs. 146,186.0 million, determined by FVLCD and Rs.105,880.0 million as per VIU. As at March 31, 2021 2020 Enterprise value to Sales multiple 1.27 0.75 The impairment loss recognised in the year ended March 31, 2020 and its subsequent reversal in the year ended March 31, 2021 was as follows: As at March 31, 2021 2020 (in millions) Property, plant and equipment (refer note 13) (1,881.3 ) 2,215.0 Right of use assets (refer note 14) (120.5 ) 144.3 Other intangible assets (refer note 16) (1,711.7 ) 2,095.5 Total (3,713.5 ) 4,454.8 Sensitivity to key assumptions The change in the following assumptions used in the impairment review would, in isolation, lead to a change in FVLCD as at March 31, 2021 (although it should be noted that these sensitivities do not take account of potential mitigating actions): As at March 31, 2021 2020 (in millions) Decrease in Enterprise value (EV) to Sales multiple by 10% 14,618.6 9,120.3 (b) Other provisions During the year ended March 31, 2020, a provision has been recognized for certain supplier contracts ranging from 5 to 10 years, which have become onerous, as the Company estimates that it will procure lower quantities than committed and the costs will exceed the future economic benefit. As at March 31, 2021, the Company has reassessed the onerous provision created and based on revised volume projection a reversal of provision aggregating Rs.7,770.0 million has been accounted. During the year the Company has also made provision for estimated supplier claims of Rs. 1,140.0 million, which are under negotations with the supplier. (c) Impairment of assets in subsidiaries (i) During the year ended March 31, 2020, the Company assessed the recoverable value for assets belonging to its subsidiaries engaged in designing services, namely Tata Motors European Technical Centre PLC (TMETC) and Trilix Srl (Trilix), due to change in market conditions and reduced demand forecasts. For TMETC, the recoverable value of Rs.465.5 million was determined by its value in use of the relevant assets, which was lower than the carrying value of the CGU of Rs.3,440.4 millions and thus resulted in an impairment charge of Rs.2,974.9 million recognized for the year ended March 31, 2020. For Trilix, the Company recognized an impairment charge of Rs. 557.1 (ii) As part of slump sale (passenger vehicle undertaking), the investments in both these subsidiaries have been transferred to Tata Motors Passenger Vehicle Limited, a wholly owned subsidiary of the Company, w.e.f. January 1, 2022. These subsidiaries have been transferred to Tata Passenger Electric Mobility Ltd., a wholly owned subsidiary of the Company. Considering the business plans for these subsidiaries, the Company reassessed the recoverable value of assets belonging to its subsidiaries TMETC and Trilix and accordingly provision for impairment towards the assets is reversed amounting to Rs.381.8 million and Rs.480.8 million, respectively.

Investments in equity accounted

Investments in equity accounted investees	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Investments in equity accounted investees	19. Investments in equity accounted investees: (a) Associates: The Company has no material associates as at March 31, 2022. 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, 2022 2022 2021 (In millions) Carrying amount of the Company’s interest in associates US$ 153.0 Rs. 11,598.1 Rs. 10,230.7 Year ended March 31, 2022 2022 2021 2020 (In millions) Company’s share of profit/(loss) in associates * US$ 17.3 Rs. 1,314.0 Rs. (164.1 ) Rs. 163.2 Company’s share of other comprehensive income in associates 0.7 51.4 48.9 (33.7 ) Company’s share of total comprehensive income in associates US$ 18.0 Rs. 1,365.4 Rs. (115.2 ) Rs. 129.5 (i) Fair value of investment in an equity accounted associate for which published price quotation is available, which is a level 1 input, was Rs. 2,830.7 million and Rs. 1,241.0 million as at March 31, 2022 and 2021, respectively. The carrying amount as at March 31, 2022 and 2021, was Rs. 1,407.2 million and Rs. 1,382.5 million, respectively. (b) Joint ventures: (i) Details of the Company’s material joint venture as at March 31, 2022 are as follows: Principal activity Principal % holding Name of joint venture 2022 2021 Chery Jaguar Land Rover Automotive Co. Limited (Chery) Manufacture and China 50 % 50 % Chery is a limited liability company, whose legal form confers separation between the parties to the joint arrangement. There is no contractual arrangement or any other facts and circumstances that indicate that the parties to the joint venture have rights to the assets and obligations for the liabilities of the joint arrangement. Accordingly, Chery is classified as a joint venture. Chery is not publicly listed. The following tables sets out the summarised financial information of Chery after adjusting for material differences in accounting policies: As at March 31, 2022 2022 2021 (In millions) Current assets US$ 825.1 Rs. 62,539.3 Rs. 57,187.6 Non-current assets 1,892.4 143,432.4 145,811.8 Current liabilities (1,810.5 ) (137,225.3 ) (137,502.0 ) Non-current liabilities (55.6 ) (4,216.6 ) (1,157.3 ) The above amounts of assets and liabilities include the following: Cash and cash equivalents 512.9 38,874.2 32,497.0 Current financial liabilities (excluding trade and other payables and provisions) (586.0 ) (44,411.1 ) (50,495.7 ) Other consolidation adjustments (6.2 ) (468.2 ) (493.3 ) Non-current financial liabilities (excluding trade and other payables and provisions) (50.7 ) (3,845.0 ) (391.8 ) Share of net assets of material joint venture 425.7 32,264.9 32,170.1 Carrying amount of the Company’s interest in joint venture US$ 419.5 Rs. 31,796.7 Rs. 31,676.8 F- 39 Year ended March 31, 2022 2022 2021 2020 (In millions) Revenue US$ 2,241.4 Rs. 169,884.5 Rs. 180,580.0 Rs. 116,090.2 Net income/(loss) (48.8 ) (3,695.9 ) (8,220.9 ) (20,054.0 ) Total comprehensive income for the year (48.8 ) (3,695.9 ) (8,220.9 ) (20,054.0 ) The above net income includes the following: Depreciation and amortization 243.1 18,423.7 19,898.1 18,047.3 Interest income (6.7 ) (508.9 ) (720.8 ) (1,223.7 ) Interest expense (net) 22.8 1,730.4 2,030.8 2,223.4 Income tax credit/(expenses) US$ 26.9 Rs. 2,035.8 Rs. 3,060.7 Rs. 5,053.6 Reconciliation of above summarized financial information to the carrying amount of the interest in the joint venture recognized in the consolidated financial statements: As at March 31, 2022 2022 2021 (In millions) Net assets of the joint venture US$ 851.4 Rs. 64,529.8 Rs. 64,340.1 Proportion of the Company’s interest in joint venture 425.7 32,264.9 32,170.1 Other consolidation adjustments (6.2 ) (468.2 ) (493.3 ) Carrying amount of the Company’s interest in joint venture US$ 419.5 Rs. 31,796.7 Rs. 31,676.8 (ii) The aggregate summarized financial information in respect of the Company’s immaterial joint ventures that are accounted for using the equity method is set forth below. Year ended March 31, 2022 2022 2021 2020 (In millions) Carrying amount of the Company’s interest in immaterial joint ventures US$ 1.3 Rs. 99.1 Rs. 100.4 Rs. — Year ended March 31, 2022 2022 2021 2020 (In millions) Company’s share of profit/(loss) in immaterial joint ventures* US$ — Rs. — Rs. — Rs. — Company’s share of other comprehensive income in immaterial joint ventures — (1.3 ) 1.5 — Company’s share of total comprehensive income in immaterial joint ventures US$ — Rs. (1.3 ) Rs. 1.5 Rs. — (c) Summary of carrying amount of the Company’s interest in equity accounted investees: As at March 31, 2022 2022 2021 (In millions) Carrying amount in immaterial associates US$ 153.0 Rs. 11,598.1 Rs. 10,230.7 Carrying amount in material joint venture 419.6 31,796.7 31,676.8 Carrying amount in immaterial joint venture 1.3 99.1 100.4 US$ 573.9 Rs. 43,493.9 Rs. 42,007.9 (d) Summary of Company’s share of profit/(loss) in equity accounted investees: Year ended March 31, 2022 2022 2021 2020 (In millions) Share of profit/(loss) in immaterial associates US$ 17.3 Rs. 1,314.0 Rs. (164.1 ) Rs. 163.2 Share of profit/(loss) in material joint venture (24.4 ) (1,848.0 ) (4,110.5 ) (10,027.0 ) Share of profit/(loss) on other adjustments in material joint venture (2.7 ) (206.6 ) 485.0 (136.2 ) US$ (9.8 ) Rs. (740.6 ) Rs. (3,789.6 ) Rs. (10,000.0 ) (e) Summary of Company’s share of other comprehensive income in equity accounted investees: Year ended March 31, 2022 2022 2021 2020 (In millions) Share of other comprehensive income in immaterial associates US$ 0.6 Rs. 47.7 Rs. 30.2 Rs. (24.8 ) Currency translation - immaterial associates — 3.7 18.7 (8.9 ) Currency translation - material joint venture 28.8 2,176.5 1,479.9 1,035.0 Currency translation - immaterial joint ventures — (1.3 ) 1.5 — US$ 29.4 Rs. 2,226.6 Rs. 1,530.3 Rs. 1,001.3 * Company’s share of profit/(loss) of the equity accounted investees has been determined after giving effect for the subsequent amortization/depreciation and other adjustments arising on account of fair value adjustments made to the identifiable net assets of the equity accounted investee as at the date of acquisition and other adjustment arising under the equity method of accounting.

Income taxes

Income taxes	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Income taxes	20. Income taxes 20A. Accounting policy Income tax expense comprises current and deferred taxes. Income tax expense is recognized in the consolidated income statement except when they relate to items that are recognized outside of profit or loss (whether in other comprehensive income or directly in equity), in which case tax is also recognized outside profit or loss, or where they arise from the initial accounting for a business combination. In the case of a business combination the tax effect is included in the accounting for the business combination. Current income taxes are determined based on respective taxable income of each taxable entity and tax rules applicable for respective tax jurisdictions. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the carrying values of assets and liabilities and their respective tax bases, and unutilized business loss and depreciation carry-forwards and tax credits. Such deferred tax assets and liabilities are computed separately for each taxable entity and for each taxable jurisdiction. Deferred tax assets are recognized to the extent it is probable that future taxable income will be available against which the deductible temporary differences, unused tax losses, depreciation carry-forwards and unused tax credits could be utilized. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured based on the tax rates that are expected to apply in the period when the asset is realized or the liability is settled, based on the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Current and Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. Deferred tax liabilities on taxable temporary differences arising from investments in subsidiaries, branches and associated companies and interests in joint arrangements are not recognised if the Company is able to control the timing of the reversal and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and interests are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differences and they are expected to reverse in the foreseeable future. 20B. Income taxes The domestic and foreign components of net income before income tax: Year ended March 31, 2022 2022 2021 2020 (In millions) Net income/(loss) before income taxes India US$ (348.1) Rs. (26,380.2) Rs. (28,703.4) Rs. (57,230.3 ) Other than India (578.1) (43,787.1) (88,023.9) (52,109.3 ) Total US$ (926.2 ) Rs. (70,167.3) Rs. (116,727.3) Rs. (109,339.6) The domestic and foreign components of income tax expense: Year ended March 31, 2022 2022 2021 2020 (In millions) Current taxes India US$ 44.8 Rs. 3,397.3 1,363.6 Rs. 1,900.7 Other than India 307.4 23,302.5 15,738.2 17,029.9 Deferred taxes India (1.6 ) (124.3 ) 146.5 (1,363.0 ) Other than India 206.2 15,629.4 8,162.4 (13,923.1 ) Total income tax expense/(credit) US$ 556.8 Rs. 42,204.9 Rs. 25,410.7 Rs. 3,644.5 The reconciliation of income tax expense calculated as per tax rates applicable to individual entities with income tax expense/(credit) reported in the income statement is as Year ended March 31, 2022 2022 2021 2020 (In millions) Income/(loss) before income taxes US$ (926.2 ) Rs. (70,167.3 ) Rs. (116,727.3 ) Rs. (109,339.6 ) Income tax expense at tax rates applicable to individual entities (125.5 ) (9,514.7 ) (22,615.8 ) (26,033.5 ) Additional deduction for patent, research and product development cost (0.2 ) (13.4 ) 16.6 (2,816.2 ) Items (net) not deductible for tax /not liable to tax : - foreign Currency (gain)/loss relating to loans and deposits (net), foreign Currency (gain)/loss arising on account of Integral foreign operations (0.5 ) (38.3 ) 49.5 474.5 - interest and other expenses relating to borrowings for investment 8.4 638.6 315.7 558.0 - Dividend from investments (other than subsidiaries, joint operations, equity accounted investees) — — — (69.2 ) - Write-down of assets not qualifying for tax relief — — 4,295.6 — - Others 21.2 1,607.6 634.7 1,505.0 Undistributed earnings of subsidiaries, joint operations and equity accounted investees 53.7 4,072.5 3,109.3 (855.6 ) Deferred tax assets not recognized because realization is not probable 465.5 35,281.9 39,658.8 28,517.0 Utilization/credit of unrecognized tax losses, unabsorbed depreciation and other tax benefits (95.7 ) (7,253.4 ) (3,471.6 ) (3,240.2 ) Previously recognised deferred tax assets written down (0.8 ) (63.4 ) (1.0 ) 492.7 Profit on sale of investments in subsidiaries and Others — — 15.2 — Tax on share of (profit)/loss of equity accounted investees (net) (0.9 ) (70.1 ) 744.9 1,913.5 Impact of change in statutory tax rates (refer note below) 0.3 20.4 929.6 3,973.5 Others 62.0 4,708.0 1,729.2 (775.0 ) Profit on sale of passenger vehicle undertaking (Common control transaction) 169.3 12,829.2 — — Income tax expense/(credit) reported in consolidated income statement US$ 556.8 Rs. 42,204.9 Rs. 25,410.7 Rs. 3,644.5 Note: 1 The UK Finance Act 2016 was enacted during the year ended March 31, 2017, which included provisions for a reduction in the UK corporation tax rate to 17% with effect from April 1, 2020. Subsequently a change to the main UK corporation tax rate, announced in 2020, was substantively enacted as at March 31, 2020. The rate applicable from April 1, 2020 now remains at 19% rather than previously enacted reduction to 17%. A further change to the main UK corporation tax rate from 19 to 25 percent with effect from April 1, 2023 was announced in the Budget on March 3, Accordingly, JLR UK deferred tax has been provided at a rate of 25% on assets (2021: 19%, 2020: 19%) and 25% on liabilities (2021: 19%,2020: 19%), recognising the applicable tax rate at the point when the timing difference is expected to reverse. 2 Tata Motors Limited (TML) has presently, decided not to opt for the New Tax Regime inserted as per section 115BAA of the Income-tax Act, 1961 and enacted by the Taxation Laws (Amendment) Ordinance, 2019 (“the Ordinance”) which is applicable from Financial Year beginning April 1, 2019. TML has accordingly applied the existing tax rates in the financial statements for the year ended March 31, 2022. Significant components of deferred tax assets and liabilities for the year ended March 31, 2022 are as follows: Opening Recognized in profit or loss Recognized in/reclassified from other Movement due to Closing balance Translation Other than (In millions) Deferred tax assets: Unabsorbed depreciation Rs. 20,906.9 Rs. (1,543.1 ) Rs. Rs. — Rs. (774.0 ) Rs. 18,589.8 Business loss carry forwards 18,642.3 (4,817.7 ) 160.4 — (17,291.3 ) (3,306.3 ) Expenses deductible in future years: — Provisions, allowances for doubtful receivables and others 34,812.9 (3,565.3 ) 932.1 0.8 (723.3 ) 31,457.2 Compensated absences and retirement benefits 9,645.5 (9,207.0 ) 3,315.5 (12,042.0 ) — (8,288.0 ) Minimum alternate tax carry-forward 0.5 508.1 — — — 508.6 Property, plant and equipment 77,331.0 33,285.7 (2,347.8 ) — — 108,268.9 Derivative financial instruments (1,162.3 ) (3,077.7 ) (5,902.0 ) 23,624.2 — 13,482.2 Unrealized profit on inventory 10,748.9 (3,082.0 ) (21.8 ) — — 7,645.1 Others 7,268.4 (5,396.3 ) 119.7 53.2 (12.5 ) 2,032.5 Total deferred tax assets Rs. 178,194.1 Rs. 3,104.7 Rs. (3,743.9) Rs. 11,636.2 Rs. (18,801.1 ) Rs. 170,390.0 Deferred tax liabilities: Property, plant and equipment 15,607.5 580.7 1.2 — (5,175.2 ) 11,014.2 Intangible assets 112,705.2 16,317.2 (1,960.9 ) — (13,625.9 ) 113,435.6 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 17,643.0 520.0 * (121.3 ) — — 18,041.7 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — — — — 169.5 Others 2,424.3 1,191.9 (2.7 ) 991.2 4,604.7 Total deferred tax liabilities Rs. 148,549.5 Rs. 18,609.8 Rs. (2,083.7 ) Rs. 991.2 Rs. (18,801.1 ) Rs. 147,265.7 Net assets/(liabilities) Rs. 29,644.6 Rs. (15,505.1 ) Rs. (1,660.2 ) Rs. 10,645.0 Rs. — Rs. 23,124.3 US$ 391.8 US$ (205.2 ) US$ (21.9 ) US$ 140.4 US$ — US$ 305.1 Deferred tax assets Rs. 38,708.7 Deferred tax liabilities Rs. (15,584.4 ) Deferred tax assets US$ 510.7 Deferred tax liabilities US$ (205.6 ) * Net of Rs. 3,552.5 million reversed on dividend distribution by subsidiaries. ** Tata Motors Limited has transferred its Passenger Vehicle Business into a subsidiary. This has resulted in movement of balances at Parent Company As at March 31, 2022, unrecognized deferred tax assets amount to Rs 149,674.1 million and Rs 91,236.6 million, which can be carried forward indefinitely and up to a specified period, respectively. These relate primarily to depeciation carry forwards, other deductible temporary differences and business losses. The deferred tax asset has not been recognized on the basis that its recovery is not probable in the foreseeable future. Unrecognized deferred tax assets expire unutilized based on the year of origination as follows: March 31, In millions 2023 US$ 114.2 Rs. 8,652.8 2024 99.0 7,501.6 2025 321.4 24,361.6 2026 88.1 6,674.1 2027 123.2 9,337.8 Thereafter US$ 457.9 Rs. 34,708.7 The Company has not recognized deferred tax liability on undistributed profits of certain subsidiaries amounting to Rs. 287,357.3 million and Rs. 308,213.9 million as at March 31, 2022 and 2021, respectively, because it is able to control the timing of the reversal of temporary differences associated with such undistributed profits and it is probable that such differences will not reverse in the foreseeable future. Significant components of deferred tax assets and liabilities for the year ended March 31, 2021 are as follows: Opening Recognized loss Recognized in/reclassified from other Closing Translation Other than (In millions) Deferred tax assets: Unabsorbed depreciation Rs. 21,867.5 Rs. (944.5 ) Rs. (16.0 ) Rs. (0.1) Rs. 20,906.9 Business loss carry forwards 30,926.7 (12,606.6 ) 322.2 — 18,642.3 Expenses deductible in future years: — Provisions, allowances for doubtful receivables and others 44,213.1 (9,714.9 ) 314.5 0.2 34,812.9 Compensated absences and retirement benefits (4,177.3 ) (143.5 ) (1,105.2 ) 15,071.5 9,645.5 Minimum alternate tax carry-forward 671.5 (671.0 ) — — 0.5 Property, plant and equipment 59,417.5 12,223.9 5,689.6 — 77,331.0 Derivative financial instruments 7,756.6 1,779.4 1,057.0 (11,755.3 ) (1,162.3 ) Unrealized profit on inventory 12,167.2 (2,171.8 ) 753.5 — 10,748.9 Others 15,337.1 (8,369.6 ) 316.8 (15.9 ) 7,268.4 Total deferred tax assets Rs. 188,179.9 Rs. (20,618.6 ) Rs. 7,332.4 Rs. 3,300.4 Rs. 178,194.1 Deferred tax liabilities: Property, plant and equipment Rs.12,967.2 Rs.2,640.9 (0.60 ) — 15,607.5 Intangible assets 121,935.8 (15,651.6 ) 6,421 — 112,705.2 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 15,881.7 952.7 * 808.6 — 17,643.0 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — — — 169.5 Others 2,065.8 (251.7 ) (6.9 ) 617.1 2,424.3 Total deferred tax liabilities Rs. 153,020.0 Rs. (12,309.7) Rs. 7,222.1 617.1 Rs. 148,549.5 Net assets/(liabilities) Rs. 35,159.9 Rs. (8,308.9) Rs. 110.3 Rs. 2,683.3 Rs. 29,644.6 Deferred tax assets Rs. 45,203.5 Deferred tax liabilities Rs. (15,558.9 ) * Net of Rs. 2,156.6 million reversed on dividend distribution by subsidiaries. Significant components of deferred tax assets and liabilities for the year ended March 31, 2020 are as follows: Opening Adjustment 6 Adjusted Recognized in Recognized in/reclassified from MAT Credit Closing Translation Other than (In millions) Other than translation Deferred tax assets: — Unabsorbed depreciation Rs. 21,942.5 Rs. — Rs. 21,942.5 Rs. (76.6 ) Rs. 1.60 Rs. — Rs. — Rs. 21,867.5 Business loss carry forwards 22,842.1 — 22,842.1 7,779.8 304.8 — — 30,926.7 Expenses deductible in future years: Provisions, allowances for doubtful receivables and others 34,172.9 — 34,172.9 8,912.1 1,125.8 2.3 — 44,213.1 Compensated absences and retirement benefits 12,462.9 — 12,462.9 (2,807.1 ) 128.2 -13961.3 — (4,177.3 ) Minimum alternate tax carry-forward 1,066.2 — 1,066.2 (356.9 ) — — (37.8 ) 671.5 Property, plant and equipment 49,293.6 292.30 49,585.9 8,131.4 1,700.0 — — 59,417.5 Derivative financial instruments 12,253.1 — 12,253.1 (1,311.7 ) 387.2 (3,572.0 ) — 7,756.6 Unrealized profit on inventory 11,418.7 — 11,418.7 498.6 372.9 (123.0 ) — 12,167.2 Others 12,588.7 — 12,588.7 2,349.7 393.1 5.4 — 15,337.1 Total deferred tax assets Rs. 178,040.7 Rs. 292.3 Rs. 178,333.0 Rs. 23,119.3 Rs. 4,413.6 (17,648.6 ) Rs. (37.8 ) Rs. 188,179.9 Deferred tax liabilities: Property, plant and equipment 15,717.8 — 15,717.8 (2,740.9 ) (5.9 ) (3.8 ) — 12,967.2 Intangible assets 107,509.5 — 107,509.5 11,557.4 2,868.9 — — 121,935.8 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 16,892.2 — 16,892.2 (1,317.6 )* 307.1 — — 15,881.7 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — 169.5 — — — — 169.5 Others 1,151.0 — 1,151.0 334.3 2.3 577.8 — 2,065.8 Total deferred tax liabilities Rs. 141,440.0 Rs. — Rs. 141,440.0 Rs. 7,833.2 Rs. 3,172.4 Rs. 574.0 Rs. — Rs. 153,020.0 Net assets/(liabilities) Rs. 36,600.7 Rs. 292.3 Rs. 36,893.0 Rs. 15,286.1 Rs. 1,241.2 Rs. (18,222.6 ) Rs. (37.8 ) Rs. 35,159.9 Deferred tax assets Rs. 54,578.6 Deferred tax liabilities Rs. (19,418.7 ) * Net of Rs. 462.1 million reversed on dividend distribution by subsidiaries.

Debt

Debt	12 Months Ended
	Mar. 31, 2022
Short-term borrowings and current portion of long-term debt [Member]
Statement [line items]
Debt	21. Short-term borrowings and current portion of long-term debt Short-term borrowings and current portion of long-term debt consist of the following: As at March 31, 2022 2022 2021 (In millions) Commercial paper US$ 772.8 Rs. 58,571.8 Rs. 82,499.1 Loans from banks/financial institutions 1,488.3 112,802.0 133,178.8 Inter-corporate deposits 31.8 2,410.0 950.0 Current portion of long-term debt (refer note 22) 3,237.7 245,394.9 211,289.5 Total US$ 5,530.6 Rs. 419,178.7 Rs. 427,917.4
Long-term debt [Member]
Statement [line items]
Debt	22. Long-term debt Long-term debt consists of the following: As at March 31, 2022 2022 2021 (In millions) Non-convertible debentures US$ 1,730.1 Rs. 131,126.3 Rs. 124,196.6 Perpetual debentures 226.7 17,182.0 13,201.5 Collateralized debt obligations 156.0 11,825.4 29,736.5 Buyers credit from banks at floating interest rate 535.5 40,583.7 33,750.0 Loan from banks/financial institutions 5,805.1 439,985.5 407,020.4 Senior notes 7,602.6 576,219.0 528,582.4 Others 78.6 5,956.5 5,821.8 Total 16,134.6 1,222,878.4 1,142,309.2 Less: current portion (refer note 21) 3,237.7 245,394.9 211,289.5 Long-term debt US$ 12,896.9 Rs. 977,483.5 Rs. 931,019.7 As at March 31, 2022, Short-term and long-term debt includes secured borrowings of Rs. 48,012.5 million (Rs 62,985.7 million as at March 31, 2021) and Rs. 151,366.9 million (Rs.193,513 million as at March 31,2021) respectively. Following assets are pledged as collateral/security against the borrowings: As at March 31, 2022 2022 2021 (In millions) Other current assets (i.e. Inventory and Trade receivables) US$ 106.6 Rs. 8,078.8 Rs. 31,850.6 Finance receivables 3,362.8 254,877.3 305,745.0 Other financial assets — — 1,000.0 Property,plant and equipment 769.0 58,287.8 63,405.7 Total US$ 4,238.4 Rs. 321,243.9 Rs. 402,001.3 Collateralized debt obligations These represent amount received against finance receivables securitized/assigned, which do not qualify for derecognition Non-convertible debentures The interest rate on non-convertible debentures range from 6.60% to 11.50% p.a. and maturity ranging from May 2022 to May 2029. Perpetual debentures Perpetual debenture amounting to Rs. 17,182.0 million included within long-term borrowing in note 22 bear interest rate ranging from 7.30% to 8.75% having simultaneous call/put option after 4/5th year from the date of issuance. Buyers credit The buyers line of credit from banks is repayable within seven years from drawdown dates. Loan from banks / financial institutions Certain of the Company’s loans set limits on and/or require prior lender consent for, among other things, undertaking new projects, issuing new securities, changes in management, mergers, sale of undertakings and investment in subsidiaries. In addition, certain negative covenants may limit Company’s ability to borrow additional funds or to incur additional liens, and/or provide for increased costs in case of breach. Certain of the financing arrangements also include financial covenants to maintain certain debt-to-equity ratios, debt-to-earnings ratios, liquidity ratios, capital expenditure ratios and debt coverage ratios. Long term loans from banks / financial institutions maturity is ranging from April 2022 to May 2027. Interest rate is based on marginal cost of funds lending rate (MCLR) for loans amounting to Rs. 126,839.36 million. Interest rate is based on LIBOR for loans amounting to Rs. 184,367.8 million. Commercial Paper Commercial paper are unsecured short term papers issued at discount bearing no coupon interest. The yield on commercial paper issued by the Company ranges from 4.15 % to 7.33 %. Senior notes (Euro MTF listed debt) The senior notes of Jaguar Land Rover Automotive Plc (JLR) are listed on the Euro MTF market, which is a listed market regulated by the Luxembourg Stock Exchange. Details of the tranches of the senior notes outstanding at March 31, 2022 are as follows: Issued on Currency Initial Principal amounts (in millions) Outstanding Principal amounts (in millions) Outstanding (In millions) As at March 31, Interest rate Redeemable on 2022 2021 July 2021 EUR 500 500 Rs. 37,567.2 Rs. — 5.500 % July 2029 July 2021 EUR 500 500 41,894.3 — 4.500 % July 2028 January 2013 USD 500 500 37,769.2 * 36,455.8 5.625 % February 2023 February 2015 GBP 400 400 39,715.3 * 40,193.8 3.875 % March 2023 January 2014 GBP 400 400 — 40,225.2 5.000 % February 2022 January 2017 EUR 650 650 54,727.3 55,629.0 2.200 % January 2024 October 2017 USD 500 500 37,617.3 38,755.6 4.500 % March 2027 October 2018 EUR 500 500 35,370.2 40,214.5 4.500 % January 2026 November 2019 EUR 500 500 41,981.2 42,657.1 5.875 % November 2024 November 2019 EUR 500 500 42,561.9 43,391.0 6.875 % November 2026 October 2020 USD 700 700 52,552.8 50,729.9 7.750 % October 2025 December 2020 USD 650 650 48,745.8 47,082.4 5.875 % January 2028 Total Rs. 470,502.5 Rs. 435,334.3 * Classified as other current liabilities being maturity before March 31, 2023. These senior notes are subject to customary covenants and events of defult, which include, among other things, restrictions or limitations on the amount of cash which can be transferred outside the Jaguar Land Rover group of companies in the form of dividends, loans or investments. Senior notes (SGX-ST listed debt) The senior notes of Tata Motors Limited and TML Holdings Pte Ltd are listed on the SGX-ST market, which is a listed market regulated by the Singapore Stock Exchange. Details of the tranches of the senior notes outstanding at March 31, 2022 are as follows: Issued on Currency Initial Principal amounts (in millions) Outstanding Principal amounts (in millions) Outstanding (In millions) Interest rate Redeemable on As at March 31, 2022 2021 October 2014 USD 250 250 Rs. 18,768.6 Rs. 18,160.7 5.750 % October 2024 May 2014 USD 300 300 — 21,934.8 5.750 % May 2021 June 2021 USD 425 425 31,994.6 — 4.350 % June 2026 November 2019 USD 300 300 22,739.3 21,811.1 5.875 % May 2025 July 2020 GBP 98 98 9,601.9 9,581.9 4.000 % July 2023 October 2020 USD 300 300 22,612.5 21,759.6 5.500 % June 2024 Total Rs. 105,716.9 Rs. 93,248.1 Reconciliation of movements of liabilities to cash flows arising from financing activities: Short-term borrowings Long-term borrowings Total Balance at April 1, 2020 Rs. 354,949.0 833,048.1 Rs. 1,187,997.1 Proceeds from issuance of debt 208,071.5 296,423.6 504,495.1 Repayment of debt (156,232.0 ) (186,296.1 ) (342,528.1 ) Reclassification of debt 19,965.8 (19,965.8 ) — Foreign exchange 2,653.2 5,062.3 7,715.5 Amortisation / EIR adjustment of prepaid borrowing costs (net) (1,490.1 ) 2,747.6 1,257.5 Balance at March 31, 2021 Rs. 427,917.4 931,019.7 1,358,937.1 Proceeds from issuance of debt 168,967.8 315,212.0 484,179.8 Repayment of debt (214,360.4 ) (233,558.0 ) (447,918.4 ) Reclassification of debt 34,104.4 (34,104.4 ) — Foreign exchange (822.4 ) (5,077.1 ) (5,899.5 ) Amortisation / EIR adjustment of prepaid borrowing costs (net) 3,371.9 3,991.3 7,363.2 Balance at March 31, 2022 Rs. 419,178.7 Rs. 977,483.5 Rs. 1,396,662.2 US$ 5,530.6 US$ 12,896.8 US$ 18,427.4

Other financial liabilities

Other financial liabilities	12 Months Ended
	Mar. 31, 2022
Other financial liabilities - current [Member]
Statement [line items]
Other financial liabilities	23. Other financial liabilities – current Other current financial liabilities consist of the following: As at March 31, 2022 2022 2021 (In millions) Liability towards vehicles sold under repurchase arrangements US$ 350.7 Rs. 26,581.4 Rs. 36,228.8 Interest accrued but not due 230.5 17,468.0 16,032.3 Lease liabilities (Refer note 14) 106.7 8,095.4 8,140.0 Derivative financial instruments 586.3 44,434.2 24,201.8 Others 78.8 5,970.4 2,855.0 Total US$ 1,353.0 Rs. 102,549.4 Rs. 87,457.9
Other financial liabilities - non-current [Member]
Statement [line items]
Other financial liabilities	24. Other financial liabilities – non-current Other financial liabilities non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Lease liabilities (Refer note 14) US$ 786.7 Rs. 59,624.4 Rs. 54,120.6 Derivative financial instruments 450.6 34,155.4 20,594.3 Liability towards employee separation scheme 14.4 1,095.0 1,326.7 Compulsorily convertible preference shares - liability portion (refer note 48) 164.9 12,500.0 — Retention money, security deposits and others 73.9 5,593.8 3,642.5 Total US$ 1,490.5 Rs. 112,968.6 Rs. 79,684.1

Provisions

Provisions	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Provisions	25. Provisions 25A. Accounting policy A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. When the effect of the time value of money is material, provisions are determined by discounting the expected i) Product warranty expenses The estimated liability for product warranties is recognized when products are sold or when new warranty programmes are initiated. These estimates are established using historical information on the nature, frequency and average cost of warranty claims and management estimates regarding possible future warranty claims, customer goodwill and recall complaints . The timing of outflows will vary depending on when warranty claim will arise, being typically up to six years and for batteries in Electric Vehicles warranty period is typically upto eight years. The Company also has back-to-back contractual arrangement with its suppliers in the event that a vehicle fault is proven to be a supplier’s fault. Estimates are made of the expected reimbursement claim based upon historical levels of recoveries from supplier, adjusted for inflation and applied to the population of vehicles under warranty as on balance sheet date. Estimated supplier reimbursements are recognized as separate asset. ii) Provision for onerous obligations A provision for onerous contracts is recognized when the expected benefits to be derived by the Company from a contract are lower than the unavoidable costs of meeting its obligations under the contract. It is recognized when the Company has entered into a binding legal agreement for the purchase of components from suppliers that exceeds the benefits from the expected future use of the components and the Company sells the finished goods using the components at a loss. iii) Residual risk In certain markets, the Company is responsible for the residual risk arising on vehicles sold by dealers under leasing arrangements. The provision is based on the latest available market expectations of future residual value trends. The timing of the outflows will be at the end of the lease arrangements – being typically up to three years. The potential effects of the COVID-19 pandemic, particularly the estimated decline and subsequent recovery in the used vehicle market, were included in the Company’s methodology applied in estimating the residual value exposure for the year ended March 31, 2021. These assessments were performed with reference to both internal and external market inputs. iv) Legal and product liability Legal and product liability provision is recorded in respect of compliance with regulations and known litigations which impact the Company. The product liability claim primarily relates to motor accident claims, consumer complaints, dealer/supplier terminations, personal injury claims and compliance with emission and battery disposal regulations. The timing of outflows will vary depending on when claims are received and settled, which is not known with certainty. The assumptions made, especially the assumption about the outcome of legal proceedings, are subject to a high degree of uncertainty. The appropriateness of assumptions is regularly reviewed, based on assessments undertaken both by management and external experts, such as lawyers. If new developments arise in the future that result in a different assessment, provisions are adjusted accordingly. v) Environmental liability Environmental liability relates to various environmental remediation cost such as asbestos removal and land clean up. The timing of when these costs will be incurred is not known with certainty. vi) Restructuring provision The estimated liability for restructuring activities is recognised when the Company has reason to believe there is a legal or constructive obligation arising from restructuring actions taken. This includes amounts payable to employees and legal and constructive obligations made to third parties following the announcement of the Jaguar Land Rover’s Reimagine strategy in the year ending March 31, 2021. The amount provided at the reporting date is calculated based on currently available facts and certain estimates for third party obligations. These estimates are established using historical experience based on the settlement costs for similar liabilities, with proxies being used where no direct comparison exists. The amounts and timing of outflows will vary as and when restructuring obligations are progressed with third parties. 25B. Provisions consist of the following: As at March 31, 2022 2022 2021 (In millions) Current Product warranty US$ 894.6 Rs. 67,808.8 Rs. 74,159.9 Legal and product liability 330.5 25,046.5 19,958.2 Provision for residual risk 16.1 1,217.5 2,422.5 Provision for environmental liability 3.8 289.2 351.5 Provision for onerous contracts 15.6 1,179.0 1,174.4 Restructuring Provision 145.6 11,036.2 19,519.2 Employee related and other provisions 14.3 1,087.4 10,896.1 Total-Current US$ 1,420.5 Rs. 107,664.6 Rs. 128,481.8 Non-current Product warranty US$ 1,445.1 Rs. 109,527.6 Rs. 111,878.8 Legal and product liability 52.4 3,968.0 7,173.6 Provision for residual risk 25.5 1,930.5 4,251.3 Provision for environmental liability 29.8 2,258.6 2,255.9 Employee benefits obligations 147.6 11,187.3 9,799.9 Other provisions 9.1 686.9 708.0 Total-Non-current US$ 1,709.5 Rs. 129,558.9 Rs. 136,067.5 *  Includes provision towards employee claims in foreign subsidiaries.    Year ended March 31, 2022 2022 2022 2022 2022 2022 Product Warranty Legal and product liability Restructuring provision (In millions) Balance at the beginning US$ 2,454.6 Rs. 186,038.7 US$ 358.0 Rs. 27,131.8 US$ 257.5 Rs. 19,519.2 Provision made during the year 996.1 75,505.4 206.7 15,664.7 112.3 8,510.3 Provision used during the year (1,094.1 ) (82,921.6 ) (179.9 ) (13,631.4 ) (223.2 ) (16,920.5 ) Impact of unwind of discounting 11.6 876.6 — — — — Currency translation (28.5 ) (2,162.6 ) (1.9 ) (150.6 ) (1.0 ) (72.8 ) Balance at the end US$ 2,339.7 Rs. 177,336.5 US$ 382.9 Rs. 29,014.5 US$ 145.6 Rs. 11,036.2 Current US$ 894.6 Rs. 67,808.8 US$ 330.5 Rs. 25,046.5 US$ 145.6 Rs. 11,036.2 Non-current US$ 1,445.1 Rs. 109,527.6 US$ 52.4 Rs. 3,968.0 US$ — Rs. — Year ended March 31, 2022 2022 2022 2022 2022 2022 Onerous Contract Provision for residual risk Provision for environmental liability (In millions) Balance at the beginning US$ 15.5 Rs. 1,174.4 US$ 88.0 Rs. 6,673.8 US$ 34.4 Rs. 2,607.4 Provision made/(reversed) during the year 1.1 82.2 (45.3 ) (3,434.5 ) 0.3 24.0 Provision used during the year (1.0 ) (77.6 ) (1.2 ) (101.8 ) (0.9 ) (66.4 ) Currency translation — — 0.1 10.5 (0.2 ) (17.2 ) Balance at the end US$ 15.6 Rs. 1,179.0 US$ 41.6 Rs. 3,148.0 US$ 33.6 Rs. 2,547.8 Current US$ 15.6 Rs. 1,179.0 US$ 16.1 Rs. 1,217.5 US$ 3.8 Rs. 289.2 Non-current US$ — Rs. — US$ 25.5 Rs. 1,930.5 US$ 29.8 Rs. 2,258.6

Other current liabilities

Other current liabilities	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other current liabilities	26. Other current liabilities Other current liabilities consist of the following: As at March 31, 2022 2022 2021 (In millions) Contract liabilities (refer note 27 below) US$ 865.3 Rs. 65,586.5 Rs. 57,359.3 Statutory dues 546.7 41,437.5 37,296.9 Others 16.1 1,218.0 2,508.4 Total US$ 1,428.1 Rs. 108,242.0 Rs. 97,164.6 Statutory dues include goods and services tax, sales tax, excise duty and other taxes payable.

Other liabilities - non-current

Other liabilities - non-current	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other liabilities - non-current	27. Other liabilities - non-current Other liabilities non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Employee benefit obligations US$ 42.7 Rs. 3,237.4 Rs. 40,917.5 Contract liabilities (refer note below) 598.5 45,359.0 48,477.0 Others 18.3 1,389.6 1,705.1 Total US$ 659.5 Rs. 49,986.0 Rs. 91,099.6 Note: (a) Statement showing movement of contract liabilities is as follows: Year ended March 31, 2021 2022 2022 2021 (In millions) Opening contract liabilities US$ 1,396.4 Rs. 105,836.3 Rs. 92,724.0 Amount recognized in revenue during the year (607.7 ) (46,061.9 ) (38,229.3 ) Amount received in advance during the year 708.8 53,721.2 45,151.5 Amount refunded to customers during the year (20.1 ) (1,522.0 ) (63.6 ) Currency translation (13.6 ) (1,028.1 ) 6,253.7 Balance at the end US$ 1,463.8 Rs. 110,945.5 Rs. 105,836.3 Performance obligations in respect of amount received for future maintenance service and extended warranty will be fulfilled over a period of 6 years upto March 31, 2028. (b) Contract liabilities comprise of the following: As at March 31, 2021 2021 2020 (In millions) Advances received from customers - current US$ 461.4 Rs. 34,972.3 Rs. 24,182.7 Deferred revenue - current 403.9 30,614.2 33,176.6 Deferred revenue -Non-current 598.5 45,359.0 48,477.0 Total contract liabilities US$ 1,463.8 Rs. 110,945.5 Rs. 105,836.3

Equity

Equity	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Equity	28. Equity Ordinary shares and ‘A’ Ordinary shares The movement of number of shares and share capital is as follows: Year ended March 31, Year ended March 31, 2022 2021 2020 Ordinary shares ‘A’ Ordinary shares Ordinary shares ‘A’ Ordinary shares Ordinary shares ‘A’ Ordinary shares No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) Shares at the beginning 3,320,307,765 Rs. 6,641.1 508,502,896 Rs. 1,017.0 3,088,973,894 Rs. 6,178.4 508,502,896 Rs. 1,017.0 2,887,348,694 Rs. 5,775.2 508,502,371 Rs. 1,017.0 Shares issued on exercise of stock options by employees 354,242 0.7 — — — — — — — — — — Shares issued under Preferential allotment (refer note below) — — — — — 231,333,871 462.7 — — — 201,623,407 403.2 — — Allotment of shares held in abeyance # — — — — — — — — * 1,793 0.00 * 525 0.00 Shares at the end 3,320,662,007 Rs. 6,641.8 508,502,896 Rs. 1,017.0 3,320,307,765 Rs. 6,641.1 508,502,896 Rs. 1,017.0 3,088,973,894 Rs. 6,178.4 508,502,896 Rs. 1,017.0 US$ 87.6 US$ 13.4 # Out of shares held in abeyance—Rights issue of 2001, 2008 and 2015. * Amounts less than Rs. 50,000 Note: During the year ended March 31, 2020, the Company had allotted 201,623,407 Ordinary Shares at a price of Rs.150 per Ordinary Share aggregating to Rs.30,240.0 million and 231,333,871 Convertible Warrants (‘Warrants’), each carrying a right to subscribe to one Ordinary Share per Warrant, at a price of Rs. 150 per Warrant (‘Warrant Price’), aggregating to Rs.34,700.0 million on a preferential basis to Tata Sons Private Limited. An amount equivalent to 25% of the Warrant Price was paid at the time of subscription and allotment of each Warrant and the balance 75% of the Warrant Price shall be payable by the Warrant holder against each Warrant at the time of allotment of Ordinary Shares pursuant to exercise of the options attached to Warrant(s) to subscribe to Ordinary Share(s). The total amount received as of March 31, 2020 is Rs.38,918.5 million. During the year ended March 31, 2021, on exercise of options by Tata Sons Pvt Ltd, the Company has fully converted 231,333,871 convertible warrants into ordinary shares, that were issued during year ended March 31, 2020. The total amount received as of March 31, 2021 is Rs.26,025 million. As at March 31, 2022 the Company has fully utilised amount towards repayment of debt, and other general corporate purposes of the Company. The entitlements to 492,559 Ordinary shares of Rs.2 each (as at March 31, 2021 and March 31, 2020: 492,559 Ordinary shares of Rs.2 each) and 233,214 ‘A’ Ordinary shares of Rs.2 each (as at March 31, 2021 and March 31, 2020: 233,214 ‘A’ Ordinary shares of Rs.2 each) are subject matter of various suits filed in the courts / forums by third parties for which final order is awaited and hence kept in abeyance. Authorized share capital Authorized share capital includes 4,000,000,000 Ordinary shares of Rs. 2 each as at March 31, 2022 (4,000,000,000 Ordinary shares and 4,000,000,000 Ordinary shares of Rs. 2 each as at March 31,2021 and 2020 ), 1,000,000,000 ‘A’ Ordinary shares of Rs. 2 each as at March 31, 2022 (1,000,000,000 ‘A’ Ordinary shares of Rs. 2 each as at March 31,2021 and 2020) and 300,000,000 convertible cumulative preference shares of Rs. 100 each as at March 31, 2022 (300,000,000 convertible cumulative preference shares of Rs. 100 each as at March 31, 2021 and 2020). Issued and subscribed share capital Shares issued includes partly paid up shares of 570 Ordinary shares of Rs. 2 each as at March 31, 2022, 2021 and 2020, respectively. Ordinary shares and ‘A’ Ordinary shares: • The Company has two classes of shares – the Ordinary shares and the ‘A’ Ordinary shares both of Rs.2 each (together referred to as shares). In respect of every Ordinary share (whether fully or partly paid), voting rights shall be in the same proportion as the capital paid up on such Ordinary share bears to the total paid up Ordinary share capital of the Company. In case of every ‘A’ Ordinary share, if any resolution is put to vote on a poll or by postal ballot at any general meeting of shareholders, the holder shall be entitled to one vote for every ten ‘A’ Ordinary shares held as per the terms of its issue and if a resolution is put to vote on a show of hands, the holders of ‘A’ Ordinary shares shall be entitled to the same number of votes as available to holders of Ordinary shares. • Under the provisions of the revised Indian Listing Agreement with domestic Indian Stock Exchanges, every listed company is required to provide its shareholders with the facility to exercise their right to vote, by electronic means, either at a general meeting of the Company or by means of a postal ballot. • The dividend proposed by Tata Motors Limited’s Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting. Further, the Board of Directors may also announce an interim dividend which would need to be confirmed by the shareholders at the forthcoming Annual General Meeting. The holders of ‘A’ Ordinary shares shall be entitled to receive dividend for each financial year at five percentage point more than the aggregate rate of dividend declared on Ordinary shares for that financial year. • In the event of liquidation, the shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholdings.

Other components of equity

Other components of equity	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other components of equity	29. Other components of equity (a) The movement of Currency translation reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 1,183.4 Rs. 89,692.0 Rs. 51,422.5 Rs. 28,388.6 Exchange differences arising on translating the net assets of foreign operations (net) (62.8 ) (4,756.7 ) 40,454.9 22,007.8 Change in effective portion of hedges of net investment in foreign operations 19.1 1,446.4 (3,685.5 ) — Net change in translation reserve - equity accounted investees (net) 28.8 2,178.9 1,500.1 1,026.1 Balance at the end US$ 1,168.5 Rs. 88,560.6 Rs. 89,692.0 Rs. 51,422.5 (b) The movement of gain/(loss) on Equity instruments held as fair value through other comprehensive income(FVOCI) is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 57.7 Rs. 4,373.5 Rs. 391.0 Rs. 1,785.5 Other Comprehensive income for the year 52.2 3,953.0 4,206.6 (1,369.3 ) Income tax relating to gain/(loss) recognized on equity investments, where applicable (7.0 ) (529.6 ) (180.5 ) (25.2 ) Profit on sale of equity investments reclassified to retained earnings — — (43.6 ) — US$ 102.9 Rs. 7,796.9 Rs. 4,373.5 Rs. 391.0 (c) The movement of Hedging reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ (16.1) Rs. (1,222.1 ) Rs. (41,937.1) Rs. (60,668.2 ) Gain/(loss) recognized on cash flow hedges (1,111.7 ) (84,257.9 ) 38,456.8 (23,130.0 ) Income tax relating to gain/loss recognized on cash flow hedges 258.1 19,568.5 (7,356.4 ) 4,305.8 (Gain)/loss reclassified to profit or loss (82.0 ) (6,213.7 ) 11,455.9 50,102.9 Income tax relating to gain/loss reclassified to profit or loss 16.7 1,264.3 (2,210.1 ) (9,064.7 ) Amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges 180.2 13,656.7 456.1 (4,299.9 ) Income tax on amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges (34.2 ) (2,594.8 ) (87.3 ) 817.0 Balance at the end US$ (789.0 ) Rs. (59,799.0 ) Rs. (1,222.1 ) Rs. (41,937.1 ) Of the above balance related to: Continued hedges (776.3 ) (58,838.9 ) (516.8 ) (38,520.7 ) Discontinued hedges (12.7 ) (960.1 ) (705.4 ) (3,416.4 ) (d) The movement of Cost of Hedging reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ (0.1 ) Rs. (6.1 ) Rs. (4,428.7 ) Rs. (2,873.9 ) Gain/(loss) recognized on cash flow hedges 21.2 1,603.0 5,791.9 (2,453.4 ) Income tax relating to gain/loss recognized on cash flow hedges (3.2 ) (243.3 ) (1,169.8 ) 600.6 (Gain)/loss reclassified to profit or loss (24.8 ) (1,879.4 ) (1,254.6 ) (942.4 ) Income tax relating to gain/loss reclassified to profit or loss 4.5 343.6 181.7 167.0 Amounts removed from hedge reserve and recognized in inventory 17.0 1,292.0 1,077.2 1,324.9 Income tax related to amounts removed from hedge reserve and recognized in inventory (3.2 ) (245.5 ) (203.8 ) (251.5 ) Balance at the end US$ 11.4 Rs. 864.3 Rs. (6.1 ) Rs. (4,428.7 ) Of the above balance related to Continued hedges 11.4 864.3 (6.1 ) (4,338.6 ) Discontinued hedges — — — (90.1 ) (e) The movement of gain/(loss) on debt instruments held at fair value through other comprehensive income(FVOCI) is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 33.9 Rs. 2,567.8 Rs. 886.3 Rs. — Other Comprehensive income for the year 26.1 1,981.6 2,069.0 1,362.4 Income tax relating to gain/(loss) recognized on debt investments, where applicable (7.3 ) (552.0 ) (387.5 ) (476.1 ) Balance at the end US$ 52.7 Rs. 3,997.4 Rs. 2,567.8 Rs. 886.3 (f) Summary of Other components of equity: Year ended March 31, 2022 2022 2021 2020 (In millions) Currency translation reserve US$ 1,168.5 Rs. 88,560.6 Rs. 89,692.0 Rs. 51,422.5 Investments reserve 102.9 7,796.9 4,373.5 391.0 Hedging reserve (789.0 ) (59,799.0 ) (1,222.1 ) (41,937.1 ) Cost of hedge reserve 11.4 864.3 (6.1 ) (4,428.7 ) Debt reserve 52.7 3,997.4 2,567.8 886.3 Total US$ 546.5 Rs. 41,420.2 Rs. 95,405.1 Rs. 6,334.0

Notes to reserves and dividends

Notes to reserves and dividends	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Notes to reserves and dividends	30. Notes to reserves and dividends Additional paid-in capital The amount received in excess of face value of the equity shares is recognized in additional paid-in capital. Retained earnings Retained earnings are the profits that the Company has earned till date. Capital redemption reserve The Companies Act requires that where a company purchases its own shares out of free reserves or securities premium account, a sum equal to the nominal value of the shares so purchased shall be transferred to a capital redemption reserve account and details of such transfer shall be disclosed in the balance sheet. The capital redemption reserve account may be applied by the company, in paying up unissued shares of the company to be issued to shareholders of the company as fully paid bonus shares. Tata Motors Limited established this reserve pursuant to the redemption of preference shares issued in earlier years. Debenture redemption reserve The Companies Act requires that where a company issues debentures, it shall create a debenture redemption reserve out of profits of the Company available for payment of dividend. The Company is required to maintain a Debenture Redemption Reserve of 25% of the value of debentures issued, either by a public issue or on a private placement basis. The amounts credited to the debenture redemption reserve may not be utilized by the Company except to redeem debentures. No DRR is required for debenture issued after August 16, 2019 Reserve for research and human resource development In terms of Article 9 of the Act on Special Taxation Restriction in Korea, Tata Daewoo Commercial Vehicle Company Limited (TDCV, a subsidiary of Tata Motors Limited) is entitled for deferment of tax in respect of expenditures incurred on product development cost subject to fulfillment of certain conditions, by way of deduction from the taxable income, provided that TDCV appropriates an equivalent amount from “Retained Earnings” to “Reserve for Research and Human Resource Development”. The deferment is for a period of three years and from the fourth year onwards one-third of the reserve is offered to tax and an equal amount is then transferred from the reserve to “Retained earnings available for appropriation”. Special reserve The special reserve represents the reserve created by two subsidiaries of Tata Motors Limited pursuant to the Reserve Bank of India Act, 1934 (the “RBI Act”) and related regulations applicable to those companies. Under the RBI Act, a non-banking finance company is required to transfer an amount not less than 20% of its net profit to a reserve fund before declaring any dividend. Appropriation from this reserve fund is permitted only for the purposes specified by the RBI. Earned surplus reserve Under the Korean commercial code, TDCV is required to appropriate at least 10% of cash dividend declared each year to a legal reserve until such reserves equal to 50% of capital stock. This reserve may not be utilized for cash dividends, but may only be used to offset against future deficits, if any, or may be transferred to capital stock. Hedge Reserve Effective portion of fair value gain/(loss) on all financial insturments designated in cash flow hedge relationship are accumulated in hedge reserve. Cost of hedge reserve Fair value gain/(loss) attributable to cost of hedge on all financial instruments designated in cash flow hedge relationship are accumulated in cost of hedge reserve. Dividends Accounting policy Any dividend declared or paid by Tata Motors Limited for any financial year is based on the profits available for distribution as reported in the unconsolidated statutory financial statements of Tata Motors Limited (Standalone) prepared in accordance with Generally Accepted Accounting Principles in India. Indian law permits the declaration and payment of dividend out of profits for the year or previous financial year(s) as stated in the statutory financial statements of Tata Motors Limited (Standalone) prepared in accordance with Generally Accepted Accounting Principles in India after providing for depreciation in accordance with the provisions of Schedule II to the Companies Act. However, in the absence or inadequacy of the said profits, it may declare dividend out of free reserves, subject to certain conditions as prescribed under the Companies (Declaration and payment of Dividend) Rules, 2014. Accordingly, in certain years the net income reported in these financial statements may not be fully distributable. The amount available for distribution is Rs. Nil as at March 31, 2022. The final dividend is recommended by the Board of Directors and is recorded in the books of account upon its approval by the shareholders. For the year ended March 31, 2022, 2021 and 2020, considering the accumulated losses in the Tata Motors Limited standalone financial statements, no dividend was permitted to be paid to the members, as per the Companies Act, 2013 and the rules framed thereunder. Share-based payments reserve Share-based payments reserve represents amount of fair value, as on the date of grant, of unvested options and vested options not exercised till date, that have been recognized as expense in the income statement till date. Reserve for equity investments through other comprehensive income Fair value gain / (loss) arising on equity investments that are designated as held at fair value through other comprehensive income is included here. Reserve for Debt instruments through other comprehensive income Fair value gain/loss arising on debt investment that are designated as held at fair value through Other comprehensive income is included here.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Revenue	31. Revenue 31A. Accounting policy The Company generates revenue principally from – a) Sale of products – (i) The Company recognizes revenues on the sale of products, net of discounts, sales incentives, customer bonuses and rebates granted, when products are delivered to dealers or when delivered to a carrier for export sales, which is when control including risks and rewards and title of ownership pass to the customer. Sale of products is presented net of excise duty where applicable and other indirect taxes. The Company offers sales incentives in the form of variable marketing expense to customers, which vary depending on the timing and customer of any subsequent sale of the vehicle. This sales incentive is accounted for as a revenue reduction and is constrained to a level that is highly probable not to reverse the amount of revenue recognised when any associated uncertainty is subsequently resolved. The Company estimates the expected sales incentive by market and considers uncertainties including competitor pricing, ageing of retailer stock and local market conditions. Revenue is recognised on a bill-and-hold basis where vehicles, for example, are sold to the customer but are retained in the Company’s possession at a vehicle holding compound on behalf of the customer ahead of being physically transferred to them at a future time. In such arrangements it is ensured that the customer has obtained the ultimate control of the product. There are certain vehicles which are being given to the customers along with operations and maintenance of the same. These are considered as finance leases and accordingly, revenue is recognised at the lease commencement date at fair value of the leased asset. The cost of sales is reduced for the present value of unguaranteed residual values. In addition, initial direct costs are recognised as cost of sales at the lease commencement date. The consideration received in respect of transport arrangements for delivering of vehicles to the customers are recognized net of their costs within revenues in the consolidated income statement. Revenues are recognized when collectability of the resulting receivable is reasonably assured. b) Sale of services – maintenance service, telematics features and extended warranties for commercial and passenger vehicles, software support services and insurance broking services F-57 Income from sale of maintenance services, telematics features and extended warranties, including software services are recognized as income over the relevant period of service or extended warranty. When the Company sells products that are bundled with maintenance service, telematics features or extended period of warranty, such services are treated as a separate performance obligation only if the service or warranty is optional to the customer or includes an additional service component. In such cases, the transaction price allocated towards such maintenance service or extended period of warranty is recognized as a contract liability until the service obligation has been met. The Company operates certain customer loyalty programs under which customer is entitled to reward points on the spend towards Company’s products. The reward points earned by customers can be redeemed to claim discounts on future purchase of certain products or services. Transaction price allocated towards reward points granted to customers is recognized as a deferred income liability and transferred to income when customers redeem their reward points. For certain sale of services wherein performance obligation is satisfied over a period of time, any amount received in advance is recorded as contract liability and recognized as revenue when service is rendered to customers (Refer note 26 and 27 for disclosures on contract liability). Any amount of income accrued but not billed to customers in respect of such contracts is recorded as a contract asset. Such contract assets are transferred to trade receivables on actual billing to customers. Refund liabilities comprise of obligation to customers to pay for discounts and sales incentives. Vehicle sales do not typically include allowances for returns or refunds, although in some markets there is legislative requirement for the Company as an automotive manufacturer to repurchase or reacquire a vehicle if quality issues arise that have been remedied a number of times and where the owner no longer wishes to own the vehicle as a result. Proceeds from sale of vehicles for which the Company or any of its subsidiaries have repurchase obligation in future is recorded as a liability – (i) Proceeds received in excess of agreed buy back price is recognized as Deferred income liability and (ii) the agreed buy back price is recognized as a liability towards vehicles sold under repurchase arrangements. Deferred income liability is recognized on a straight line basis over the term of the agreement. c) Financing revenues – Interest income from financing transactions and income from leasing of vehicles to customers. Finance and service charges are accrued on the unpaid principal balance of finance receivables using the effective interest method. 31B. Revenue consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Sale of products - Sale of vehicles US$ 29,871.0 Rs. 2,263,993.8 Rs. 2,073,997.4 Rs. 2,239,112.2 - Sale of spare parts 3,797.1 287,792.9 244,181.9 240,994.7 - Sale of miscellaneous products 1,669.3 126,524.0 99,764.5 92,686.9 Sale of Services 510.8 38,711.2 33,747.3 33,841.4 Total revenue from contract with customers US$ 35,848.2 Rs. 2,717,021.9 Rs. 2,451,691.1 Rs. 2,606,635.2 Realised revenue hedges 100.6 7,626.5 (10,540.1 ) (50,511.8 ) Revenues US$ 35,948.8 Rs. 2,724,648.4 Rs. 2,441,151.0 Rs. 2,556,123.4

Employee cost

Employee cost	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Employee cost	32. Employee cost Employee cost consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Salaries, wages and welfare expenses US$ 3,689.3 Rs. 279,624.2 Rs. 253,440.4 Rs. 281,172.4 Contribution to provident fund and other funds 376.8 28,558.9 27,643.3 27,200.4 Total US$ 4,066.1 Rs. 308,183.1 Rs. 281,083.7 Rs. 308,372.8 Employee benefits expense for the year ended March 31, 2022 and 2021 is net of Government grants received by certain subsidiary companies on fulfillment of all related conditions amounting to Rs. 1,483.1 million (GBP 14.5 million) and Rs. 18,330.1 million (GBP 188.89 million Share based payments Accounting policy The Company recognises compensation expense relating to share based payments in accordance with IFRS-2 Share-based Payment. Stock options granted by the Company to its employees are accounted as equity settled options. Accordingly, the estimated fair value of options granted that is determined on the date of grant, is charged to consolidated income statement on a straight line basis over the vesting period of options which is the requisite service period, with a corresponding increase in equity. As at March 31, 2022, the Group had the following share based payment arrangements . (i) Equity-settled share option plan A Tata Motors Limited Employees Stock Option Scheme 2018 The Company has granted stock options to certain employees during the year ended March 31, 2019, under Tata Motors Limited Employee Stock Options Scheme 2018 approved by Nomination and Remuneration Committee (NRC). As per the scheme, the number of shares that will vest is conditional upon certain performance measures determined by NRC. The performance is measured over vesting period of the options granted which ranges from 3 to 5 years. The performance measures under this scheme include growth in sales, earnings and free cash flow. The options granted under this scheme is exercisable by employees till one year from date of its vesting. The Company has granted options at an exercise price of Rs 345/-. Option granted will vest equally each year starting from 3 years from date of grant up to 5 years from date of grant. Number of shares that will vest range from 0.5 to 1.5 per option granted depending on performance measures. Reconciliation of outstanding ESOP Year ended March 31, 2022 2021 Options outstanding at the beginning of the year 6,804,003 7,222,897 Granted during the year 335,209 — Forfeited/Expired during the year (122,419 ) (418,894 ) Exercised during the year (354,242 ) — Options outstanding at the end of the year 6,662,551 6,804,003 Number of shares to be issued for outstanding options (conditional on performance measures) Maximum 9,993,827 10,206,005 Minimum 3,331,276 3,402,002 Share price for options exercised during the year Rs. 392 - 530 NA Remaining contractual life 3 - 15 months 3 - 27 months The Company has estimated fair value of options using Black Scholes model. The following assumptions were used for calculation of fair value of options granted. Year ended March 31, Assumption factor 2022 2021 Risk free interest rate 7%-8% 7%-8% Expected life of option 2-4 years 2-4 years Expected volatility 33%-37% 33%-37% Share price Rs. 170.6 Rs. 170.6 B Share-based Long Term Incentive Scheme 2021 The Company has granted Performance Stock Units (“PSUs”) and Employee Stock Options (“ESOs”) to its employees under the Tata Motors Limited Share-based Long Term Incentive Scheme 2021 (“TML SLTI Scheme 2021” or “Scheme”). As per the scheme, the number of shares that will vest is conditional upon certain performance measures determined by NRC. The performance is measured over vesting period of the options granted. The performance measures under this scheme include growth in sales, earnings and free cash flow. The options granted under this scheme is exercisable by employees till one year from date of its vesting. The Company has granted options at an exercise price of Rs 338/- for ESOs and Rs 2/- for PSUs. Option granted will vest after 3 years from date of grant. Number of shares that will vest range from 0.5 to 1.2 per option granted depending on performance measures. Reconciliation of outstanding ESOs/ PSUs ESOs PSUs No of options No of options Outstanding at the beginning of the period — — Granted during the period 839,650 964,569 Forfeited during the period — — Exercised during the period — — Outstanding at the end of the period 839,650 964,569 Remaining contractual life 28 months 28 months The Company has estimated fair value of options using Black Scholes model. The following assumptions were used for calculation of fair value of options granted. Assumption factor ESOs PSUs Risk free interest rate 5.3 % 5.3 % Expected life of option 3.8 years 3.8 years Expected volatility 50.7 % 50.7 % Share price Rs 376.4 Rs 376.4 Expected volatility during the expected term of the options is based on historical volatility of the observed market prices of the Company’s publicly-traded equity shares during a period equivalent to the expected term of the options. The Company recognized an amount of Rs. 180.5 million and Rs. 90.4 million in employee cost for Employee Stock Options during the year ended March 31, 2022 and 2021 , respectively.

Other expenses

Other expenses	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other expenses	33. Other expenses Other expenses consist of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Stores, spare parts and tools consumed US$ 190.8 Rs. 14,460.9 Rs. 12,790.5 Rs. 15,007.1 Freight and transportation expenses 828.3 62,779.6 57,157.9 64,843.0 Research and product development cost 1,215.1 92,095.0 52,266.2 41,884.9 Warranty and product liability expenses 1,166.6 88,416.3 76,819.4 109,012.1 Allowance for trade and other receivables, and finance receivables 188.2 14,265.9 9,786.3 8,130.6 Works operation and other expenses 2,821.4 213,833.9 189,460.4 253,776.6 Repairs to building and plant and machinery 65.9 4,998.1 4,282.3 5,853.8 Processing charges 185.6 14,064.8 9,656.7 10,700.5 Power and fuel 287.4 21,782.9 11,128.7 12,649.5 Insurance 54.9 4,157.7 3,362.4 3,338.6 Publicity 641.7 48,636.5 43,846.3 76,142.4 Total US$ 7,645.9 Rs. 579,491.6 Rs. 470,557.1 Rs. 601,339.1

Other income_(loss) (net)

Other income/(loss) (net)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other income/(loss) (net)	34. Other income/(loss) (net) 34A. Acconting policy Other income includes export and other recurring and non-recurring incentives from Government (referred as “incentives”). Government grants are recognized when there is reasonable assurance that the Company will comply with the relevant conditions and the grant will be received. Government grants are recognized in the consolidated income statement, either on a systematic basis when the Company recognizes, as expenses, the related costs that the grants are intended to compensate or, immediately if the costs have already been incurred. Government grants related to assets are netted off from the carrying value of related assets and amortised over the useful life of the asset. Government grants related to income are presented as an offset against the related expenditure, and government grants that are awarded as incentives with no ongoing performance obligations to the Company are recognized as income in the period in which the grant is received. 34B. Other income/(loss) (net) consist of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Miscellaneous income US$ 232.5 Rs. 17,624.3 Rs. 13,916.1 Rs. 14,958.0 Incentives 176.6 13,383.0 12,475.7 9,738.9 Gain / (Loss) on change in fair value of commodity derivatives 180.8 13,705.7 13,820.9 (6,881.8 ) Dividend income from investments measured at FVOCI 4.5 342.2 183.7 209.0 Dividend income from investments measured at FVTPL — — — 2.4 Profit on sale of investments measured at FVTPL 28.2 2,137.0 1,772.6 1,873.4 Fair value gain/(loss) on investments measured at FVTPL 7.0 528.6 199.1 (3,890.5 ) Total US$ 629.6 Rs. 47,720.8 Rs. 42,368.1 Rs. 16,009.4

Interest expense

Interest expense	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Interest expense	35. Interest expense Interest expense consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Gross interest expense US$ 1,306.2 Rs. 99,000.2 Rs. 92,333.4 Rs. 86,899.6 Less: Interest capitalized * (75.7 ) (5,737.1 ) (11,492.9 ) (14,346.5 ) Total US$ 1,230.5 Rs. 93,263.1 Rs. 80,840.5 Rs. 72,553.1 * Represents borrowing costs capitalized during the year on qualifying assets (property plant and equipment and product development). The weighted average rate for capitalization of interest relating to general borrowings were approximately 5.2%, 5.3% and 5.5% for the years ended March 31, 2022, 2021 and 2020, respectively.

Employee benefits

Employee benefits	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Employee benefits	36 Employee benefits 36A. Accounting policy i) Pension plans The Jaguar Land Rover subsidiaries operate several defined benefit pension plans, which are contracted out of the second state pension scheme until April 5, 2016. The assets of the plan are held in separate trustee administered funds. The plans provide for monthly pension after retirement as per salary drawn and service period as set out in rules of each fund. Contributions to the plans by the subsidiary group take into consideration the results of actuarial valuations. The plans with a surplus position at the year-end have been limited to the maximum economic benefit available from unconditional rights to refund from the scheme or reduction in future contributions. Where the subsidiary group is considered to have a contractual obligation to fund the pension plan above the accounting value of the liabilities, an onerous obligation is recognized. A separate defined contribution plan is available to employees of Jaguar Land Rover. Costs in respect of this plan are charged to the consolidated income statement as incurred. ii) Gratuity Tata Motors Limited and its subsidiaries and joint operations in India have an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump-sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. Tata Motors Limited and such subsidiaries make annual contributions to gratuity funds established as trusts or insurance companies. Tata Motors Limited and its subsidiaries and joint operations in India account for the liability for gratuity benefits payable in the future based on an actuarial valuation. iii) Superannuation Tata Motors Limited and some of its subsidiaries in India have two superannuation plans, a defined benefit plan and a defined contribution plan. An eligible employee on April 1, 1996 could elect to be a member of either plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after retirement range from 0.75% to 2% of the annual basic salary for each year of service. Tata Motors Limited and such subsidiaries account for superannuation benefits payable in future under the plan based on an actuarial valuation. With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. During the year ended March 31, 2015, the employees covered by this plan were given a one-time option to exit from the plan prospectively. Furthermore, the employees who opted for exit were given one- time option to withdraw accumulated balances from the superannuation plan. Separate irrevocable trusts are maintained for employees covered and entitled to benefits. Tata Motors Limited and its subsidiaries contribute up to 15% or Rs.150,000, whichever is lower, of the eligible employees’ salary to the trust every year. Such contributions are recognized as an expense when incurred. Tata Motors Limited and such subsidiaries have no further obligation beyond this contribution. iv) Bhavishya Kalyan Yojana (BKY) Bhavishya Kalyan Yojana is an unfunded defined benefit plan for employees of Tata Motors Limited and some of its subsidiaries. The benefits of the plan include pension in certain cases, payable up to the date of normal superannuation had the employee been in service, to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the appropriate authority. The monthly payment to dependents of the deceased/disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is greater. Tata Motors Limited and these subsidiaries account for the liability for BKY benefits payable in the future based on an actuarial valuation. v) Provident fund and family pension In accordance with Indian law, eligible employees of Tata Motors Limited and some of its subsidiaries and joint operations are entitled to receive benefits in respect of provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions, as specified under the law, are made to the provident fund and pension fund set up as an irrevocable trust by Tata Motors Limited and its subsidiaries or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme. The interest rate payable to the members of the trust shall not be lower than the statutory rate of interest declared by the Central Government under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and shortfall, if any, shall be made good by the Company. The embedded interest rate guarantee is considered to be defined benefit. Given the investment pattern prescribed by the authorities, most investments of provident fund has historically been in debt securities, thereby giving secure returns. However, during the year ended March 31, 2020, due to a ratings downgrade and potential bond default of some of the companies, the total liability of principal and interest guarantee has been actuarially valued as a defined benefit. Subsequent to the year end, the provident fund trust set up by the Company has lost its exempt status w.e.f. April 1, 2022 due to the incurrence of losses for three consecutive years by the Company, as per its standalone financial statements prepared in accordance with Indian Accounting Standards. Accordingly, the Company is required to surrender this exemption and transfer the assets and obligations of the trust to the government managed provident fund. Further, with this transfer of assets and obligations, the company will no longer be obligated to provide any interest rate guarantee and accordingly, the provident fund will be considered as a defined contribution scheme. vi) Severance indemnity Tata Daewoo Commercial Vehicle Company Limited, or TDCV, a subsidiary company incorporated in Korea; has an obligation towards severance indemnity, a defined benefit retirement plan, covering eligible employees. The plan provides for a lump sum payment to all employees with more than one year of employment equivalent to 30 days’ salary payable for each completed year of service. vii) Post-retirement medicare scheme Under this unfunded scheme, employees of Tata Motors Limited and some of its subsidiaries receive medical benefits subject to certain limits on amounts of benefits, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of an Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. Tata Motors Limited and such subsidiaries account for the liability for post-retirement medical scheme based on an actuarial valuation. viii) Compensated absences Tata Motors Limited and some of its subsidiaries and joint operations provide for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumulate leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilized leave at each balance sheet date on the basis of an actuarial valuation. ix) Remeasurement gains and losses Remeasurement comprising actuarial gains and losses, the effect of the asset ceiling and the return on assets (excluding interest) relating to retirement benefit plans, are recognized directly in other comprehensive income in the period in which they arise. Remeasurement recorded in other comprehensive income is not reclassified to consolidated income statement Actuarial gains and losses relating to long-term employee benefits are recognized in the consolidated income statement in the period in which they arise. x) Measurement date The measurement date of retirement plans is March 31. The Present value of the defined benefit liability and the related current service cost and past service cost are measured using Projected Unit Credit Method. The present value of the post-employment benefit obligations depends on a number of factors, it is determined on an actuarial basis using a number of assumptions. The assumptions used in determining the net cost/(income) for pensions include the discount rate, inflation and mortality assumptions. Any changes in these assumptions will impact the carrying amount of post-employment benefit obligations. Key assumptions and sensitivities for postemployment benefit obligations are disclosed in note 36 below. Defined Benefit Plan Pension and post retirement medical plans The following tables sets out the funded and unfunded status and the amounts recognized in the financial statements for the pension and the post retirement medical plans in respect of Tata Motors, its Indian subsidiaries and joint operations: For the year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Change in defined benefit obligations: Defined benefit obligation, beginning of the year US$ 176.0 Rs. 13,374.1 Rs. 13,084.6 US$ 24.2 Rs. 1,844.9 Rs. 1,689.8 Current service cost 11.9 904.7 901.2 1.1 82.1 78.7 Interest cost 11.7 883.7 853.8 1.5 115.7 108.0 Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions 0.9 68.1 (24.6 ) 0.9 69.5 — Actuarial (gains) / losses arising from changes in financial assumptions 2.9 217.3 (0.6 ) 4.2 320.0 57.9 Actuarial (gains) / losses arising from changes in experience adjustments 9.7 735.0 (129.8 ) 4.3 329.3 2.8 Benefits paid from plan assets (11.1 ) (839.3 ) (1,241.9 ) — — — Benefits paid directly by employer (1.4 ) (109.0 ) (68.6 ) (2.3 ) (172.4 ) (92.3 ) Past service cost plan amendment 4.3 324.9 — 3.2 244.6 — Acquisition/(Divestment) (0.5 ) (37.8 ) — — (2.5 ) — Defined benefit obligation, end of the year US$ 204.4 Rs. 15,521.7 Rs. 13,374.1 US$ 37.1 Rs. 2,831.2 Rs. 1,844.9 Change in plan assets: Fair value of plan assets, beginning of the year US$ 162.6 Rs. 12,313.1 Rs. 11,282.2 US$ — Rs. — Rs. — Interest income 11.0 831.2 776.7 — — — Remeasurements gains / (losses) Return on plan assets, (excluding amount included in net Interest Cost) 1.5 110.1 355.9 — — — Employer’s contributions 7.0 529.5 1,140.2 — — — Benefits paid (11.1 ) (839.3 ) (1,241.9 ) — — — Acquisition/(Divestment) (0.3 ) (26.5 ) — Fair value of plan assets, end of the year US$ 170.7 Rs. 12,918.1 Rs. 12,313.1 US$ Rs. — Rs. — As at March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Amount recognized in the balance sheet consists of: Present value of defined benefit obligation US$ 204.8 Rs. 15,521.7 Rs. 13,374.1 US$ 37.4 Rs. 2,831.2 Rs. 1,844.9 Fair value of plan assets 170.4 12,918.1 12,313.1 — — — US$ 34.4 2,603.6 1,061.0 37.4 2,831.2 1,844.9 Asset Ceiling (0.5 ) (41.9 ) (29.2 ) — — — Net liability US$ (34.9 ) Rs. (2,645.5 ) Rs. (1,090.2 ) US$ (37.4 ) Rs. (2,831.2 ) Rs. (1,844.9 ) Amounts in the balance sheet: Non–current assets US$ 0.3 Rs. 20.7 426.7 US$ — Rs. — Rs. — Non–current liabilities (35.2 (2,666.2 (1,516.9 ) (37.4 ) (2,831.2 ) (1,844.9 ) Net liability US$ (34.9 ) Rs. (2,645.5 ) Rs. (1,090.2 ) US$ (37.4 ) Rs. (2,831.2 ) Rs. (1,844.9 ) Information for funded plans with a defined benefit obligation in excess of plan assets: As at March 31, Pension benefits 2022 2022 2021 (In millions) Defined benefit obligation US$ 140.6 Rs. 10,655.3 Rs. 1,247.8 Fair value of plan assets US$ 133.1 Rs. 10,084.3 Rs. 1,124.9 Information for funded plans with a defined benefit obligation less than plan assets: As at March 31, Pension benefits 2022 2022 2021 (In millions) Defined benefit obligation US$ 36.6 Rs. 2,771.3 Rs. 10,732.3 Fair value of plan assets US$ 37.4 Rs. 2,833.9 Rs. 11,188.1 Information for unfunded plans: As at March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Defined benefit obligation US$ 27.6 Rs. 2,095.0 Rs. 1,394.0 US$ 37.4 Rs. 2,831.2 Rs.1,844.9 Net pension and post retirement medical cost consist of the following components: Year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2020 2022 2022 2021 2020 (In millions) Service cost US$ 11.9 Rs. 904.7 Rs. 901.2 Rs. 827.7 US$ 1.1 82.1 Rs. 78.7 Rs. 81.7 Past Service cost—Plan amendment 4.3 324.9 — (51.7 ) 3.2 244.6 — — Net interest cost / (income) 0.7 52.5 77.1 55.0 1.5 115.7 108.0 113.0 Net periodic cost US$ 16.9 Rs. 1,282.1 Rs. 978.3 Rs. 831.0 US$ 5.8 Rs. 442.4 Rs. 186.7 Rs. 194.7 Other changes in plan assets and benefit obligation recognized in other comprehensive income. Year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2020 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Return on plan assets, (excluding amount included in net Interest expense) US$ (1.5 ) Rs. (110.1 ) Rs. (355.9 ) Rs. 180.4 US$ — Rs. — Rs. — Rs. — Actuarial (gains) / losses arising from changes in demographic assumptions 0.9 68.1 (24.6 ) 35.5 0.9 69.5 — (6.7 ) Actuarial (gains) / losses arising from changes in financial assumptions 2.9 217.3 (0.6 ) 371.2 4.2 320.0 57.9 99.1 Asset ceiling 0.5 41.9 29.2 — — — — — Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 9.7 735.0 (129.8 ) 246.6 4.3 329.3 2.8 (54.2 ) Total recognized in other comprehensive income US$ 12.5 Rs. 952.2 Rs. (481.7 ) Rs. 833.7 US$ 9.4 Rs. 718.8 Rs. 60.7 Rs. 38.2 Total recognized in consolidated statement of comprehensive income US$ 29.4 Rs. 2,234.3 Rs. 496.6 Rs. 1,664.7 US$ 15.2 Rs. 1,161.2 Rs. 247.4 Rs. 232.9 The assumptions used in accounting for the pension and post retirement medical plans are set out below: As at March 31, Pension benefits Post retirement 2022 2021 2020 2022 2021 2020 Discount rate 6.50% - 7.10 % 6.00% - 6.90 % 6.10% - 6.90 % 7.20 % 6.90 % 6.90 % Rate of increase in compensation level of covered employees 6% - 10 % 5.75% - 10.00 % 5.00% - 10.00 % NA NA NA Increase in health care cost NA NA NA 6.00 % 6.00 % 6.00 % Plan Assets The fair value of Company’s pension plan asset as of March 31, 2022 and 2021 by category are as follows: Pension benefits Plan assets as of March 31 2022 2021 Asset category: Cash and cash equivalents 2.3 % 4.5 % Debt instruments (quoted) 66.1 % 64.2 % Debt instruments (unquoted) 0.1 % 0.5 % Equity instruments (quoted) 7.4 % 5.2 % Deposits with Insurance companies 24.1 % 25.6 % 100.0 % 100.0 % The Company’s policy is driven by considerations of maximizing returns while ensuring credit quality of the debt instruments. The asset allocation for plan assets is determined based on investment criteria prescribed under the Indian Income Tax Act, 1961, and is also subject to other exposure limitations. The Company evaluates the risks, transaction costs and liquidity for potential investments. To measure plan asset performance, the Company compares actual returns for each asset category with published bench marks. The weighted average duration of the defined benefit obligation as at March 31, 2022 is 11.69 years (2021 : 13.05 years) The Company expects to contribute Rs. 842.0 million to the funded pension plans in Fiscal 2023. The table below outlines the effect on the service cost, the interest cost and the defined benefit obligation in the event of a decrease/increase of 1% in the assumed rate of discount rate, salary escalation and health care cost: Assumption Change in assumption Impact on defined benefit Impact on service cost and interest cost Discount rate Increase by 1% Decrease by Rs. 1,484.2 million Decrease by Rs. 276.7 million Decrease by 1% Increase by Rs. 1,716.0 million Increase by Rs. 295.4 million Salary escalation rate Increase by 1% Increase by Rs. 1,255.3 million Increase by Rs. 277.6 million Decrease by 1% Decrease by Rs. 1,123.2 million Decrease by Rs. 246.3 million Health care cost Increase by 1% Increase by Rs. 333.9 million Increase by Rs. 65.9 million Decrease by 1% Decrease by Rs. 279.8 million Decrease by Rs. 54.3 million Provident Fund The following tables set out the funded status of the defined benefit provident fund plan of Tata Motors limited and the amounts recognized in the Company’s financial statements as at March 31, 2022. As stated in Note 36A (v), subsequent to the year-end, this defined benefit plan has become a defined contribution plan with the loss of exemption relating to the trust set up by the Company. This does not result in any additional obligation on the Company, as the fair value of the plan assets exceed the liability of the trust as of March 31, 2022. (In millions) For the year ended March 31, Change in benefit obligations : 2022 2022 2021 Defined benefit obligations at the beginning US$ 601.6 Rs. 45,596.5 Rs. 40,763.8 Service cost 16.7 1,268.9 1,364.8 Employee contribution 38.6 2,923.6 3,166.5 Acquisitions (credit) / cost (106.1 ) (8,042.8 ) (1,256.6 ) Interest expense 47.0 3,564.7 3,457.4 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (10.4 ) (786.2 ) 72.8 Actuarial (gains) / losses arising from demographic assumptions 0.4 33.5 — Actuarial (gains) / losses arising from changes in financial assumptions (19.4 ) 1,473.2 441.2 Benefits paid (41.9 ) (3,173.0 ) (2,413.4 ) Reduction arising from surrender of Provident Fund exemption of subsidiaries (26.4 ) (2,004.2 ) — Defined benefit obligation, end of the year US$ 539.0 Rs. 40,854.2 Rs. 45,596.5 For the year ended March 31, Change in plan assets: 2022 2022 2021 Fair value of plan assets at the beginning US$ 589.8 Rs. 44,702.1 Rs. 40,585.0 Acquisition Adjustment (106.1 ) (8,042.8 ) (1,256.6 ) Interest income 46.3 3,509.2 3,422.0 Return on plan assets excluding amounts included in interest income 30.6 2,322.1 (147.3 ) Contributions (employer and employee) 55.3 4,190.3 4,512.4 Benefits paid (41.9 ) (3,173.0 ) (2,413.4 ) Reduction arising from surrender of Provident Fund exemption of subsidiaries (26.0 ) (1,973.3 ) — Fair value of plan assets, end of the year US$ 548.0 Rs. 41,534.6 Rs. 44,702.1 (In millions) For the year ended March 31, Amount recognized in the balance sheet consists of 2022 2022 2021 Fair value of plan assets US$ 548.0 Rs. 41,534.6 Rs. 44,702.1 Present value of defined benefit obligation 539.0 40,854.2 45,596.5 9.0 680.4 (894.4 ) Effect of asset ceiling (9.0 ) (684.5 ) (0.1 ) Net liability US$ — Rs. (4.1 ) Rs. (894.5 ) For the year ended March 31, Net periodic cost for Provident Fund consists of the following components: 2022 2022 2021 Service cost US$ 16.7 1,268.9 1364.8 Net interest cost / (income) 0.7 55.5 35.4 Net periodic cost US$ 17.4 Rs. 1,324.4 Rs. 1,400.2 As at March 31 Other changes in plan assets and benefit obligation recognised in other comprehensive income 2022 2022 2021 Remeasurements Return on plan assets, (excluding amount included in net Interest expense) US$ (30.6 ) Rs. (2,322.1 ) Rs. 147.3 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (10.4 ) (786.2 ) 72.8 Actuarial (gains) / losses arising from changes in financial assumptions 19.4 1,473.2 441.2 Actuarial (gains) / losses arising from demographic assumptions 0.4 33.5 — Reversal of OCI for previous years due to surrender of Provident Fund (0.4 ) (30.9 ) — Adjustments for limits on net asset 9.5 719.1 0.1 Total recognised in other comprehensive income (12.1 ) (913.4 ) 661.4 Total recognized in consolidated income US$ 5.4 Rs. 411.0 Rs. 2,061.6 The assumptions used in determining the present value obligation of the Provident Fund is set out below: As at March 31 2022 2021 Discount rate 7.10 % 6.90 % Expected rate of return on plan assets 8.00 % 8.20% to 8.4 % Remaining term to maturity of portfolio (years) 13.50 26.77 The breakup of the plan assets into various categories is as follows: As at March 31 2022 2021 Central and State government bonds 42.68 % 45.02 % Public sector undertakings and Private sector bonds 32.25 % 33.76 % Others 25.07 % 21.22 % 100.0 % 100.0 % The asset allocation for plan assets is determined based on investment criteria prescribed under the relevant regulations. As at March 31, 2022, the defined benefit obligation would be affected by approximately Rs. 2,983.0 million on account of a 1% decrease in the expected rate of return on plan assets. The Company expects to contribute Rs. 1,343.2 million to the defined benefit provident fund plan in Fiscal 2023. Severance indemnity plan Severance indemnity is a funded plan of Tata Daewoo Commercial Vehicles Limited (TDCV), a subsidiary of Tata Motors Limited. The following table sets out, the amounts recognized in the financial statements for the severance indemnity plan. For the year ended March 31, 2022 2022 2021 (In millions) Change in defined benefit obligation: Defined benefit obligation, beginning of the year US$ 41.0 Rs. 3,110.8 Rs. 2,847.5 Service cost 6.4 482.1 546.7 Interest cost 0.8 63.9 45.7 Remeasurements (gains) / losses – Actuarial (gains) / losses arising from changes in financial assumptions (0.7 ) (53.6 ) (213.5 ) Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 5.4 412.2 (196.6 ) Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities — — 150.4 Benefits paid from plan assets (0.8 ) (62.5 ) (190.9 ) Benefits paid directly by employer (0.1 ) (7.9 ) (19.4 ) Foreign currency translation (1.6 ) (117.5 ) 140.9 Defined benefit obligation, end of the year US$ 50.4 Rs. 3,827.5 Rs. 3,110.8 Change in plan assets: Fair value of plan assets, beginning of the year US$ 35.0 2,650.6 2,317.3 Interest income 0.8 63.5 40.1 Remeasurements gain / (loss) Return on plan assets, (excluding amount included in net Interest expense) (0.7 ) (54.7 ) (15.9 ) Employer’s contributions 11.4 862.5 384.4 Benefits paid (0.8 ) (62.5 ) (190.9 ) Foreign currency translation (1.3 ) (102.3 ) 115.6 Fair value of plan assets, end of the year US$ 44.4 Rs. 3,357.1 Rs. 2,650.6 As at March 31, 2022 2022 2021 (In millions) Amount recognized in the balance sheet consist of: Present value of defined benefit obligation US$ 50.5 Rs. 3,827.5 Rs. 3,110.8 Fair value of plan assets 44.3 3,357.1 2,650.6 Net liability US$ (6.2 ) Rs. (470.4 ) Rs. (460.2 ) Amounts in the balance sheet: Non- current liabilities US$ (6.2 ) Rs. (470.4 ) Rs. (460.2 ) Net severance indemnity cost consist of the following components: Year ended March 31, 2022 2022 2021 2020 (In millions) Service cost US$ 6.4 Rs. 482.1 Rs. 546.7 Rs. 527.2 Net interest cost — 0.4 5.6 10.5 Net periodic pension cost US$ 6.4 Rs. 482.5 Rs. 552.3 Rs. 537.7 Other changes in plan assets and benefit obligation recognized in other comprehensive income for severance indemnity plan: As at March 31, 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Return on plan assets, (excluding amount included in net Interest expense) US$ 0.7 54.7 Rs. 15.9 Rs. 15.2 Actuarial (gains) / losses arising from changes in financial assumptions (0.7 ) (53.6 ) (213.5 ) 123.8 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 5.4 412.2 (196.6 ) (598.7 ) Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities — — 150.4 — Total recognized in other comprehensive income US$ 5.4 Rs. 413.3 Rs. (243.8 ) Rs. (459.7 ) Total recognized in income statement and other comprehensive income US$ 11.8 Rs. 895.8 Rs. 308.5 Rs. 78.0 The assumptions used in accounting for the Severance indemnity plan is set out below: As at March 31, 2022 2021 2020 Discount rate 2.1 % 1.6 % 1.6 % Rate of increase in compensation level of covered employees 3.5 % 3.5 % 3.5 % The table below outlines the effect on the service cost, the interest cost and the defined benefit obligation in the event of a decrease/increase of 1% in the assumed rate of discount rate, salary escalation rate: Assumption Change in assumption Impact on defined benefit obligation Impact on service cost and interest cost Discount rate Increase by 1% Decrease by Rs.434.1 million Decrease by Rs.141.7 million Decrease by 1% Increase by Rs.509.2 Increase by Rs.158.1 million Salary escalation rate Increase by 1% Increase by Rs.497.2 million Increase by Rs.170 million Decrease by 1% Decrease by Rs.436.9 million Decrease by Rs.146.2 million Severance indemnity plans asset allocation by category is as follows: As at March 31, 2022 2021 Deposit with banks 100 % 100 % The weighted average duration of the defined benefit obligation as at March 31, 2022 is 11.67 years (2021 : 10.79 years). The Company expects to contribute Rs. 43.7 million to the funded severance indemnity plans in Fiscal 2023. Jaguar Land Rover Pension plan Jaguar Land Rover Ltd UK, have pension arrangements providing for qualifying employees with defined benefits related to pay and service as set out in the rules of each fund. The UK defined benefit schemes are administered by a separate fund that is legally separated from the Company. The trustees of the pension schemes are required by law to act in the interest of the fund and of all relevant stakeholders in the scheme, is responsible for the investment policy with regard to the assets of the schemes and all other governance matters. The board of trustees must be composed of representatives of the Company and plan participants in accordance with the plan’s regulations. Through its defined benefit pension plans, the Company is exposed to a number of risks, the most significant of which are detailed below: Asset volatility The plan liabilities are calculated using a discount rate set with references to corporate bond yields; if plan assets under perform compared to the corporate bonds discount rate, this will create or increase a deficit. The defined benefit plans hold a significant proportion of equity type assets, which are expected to outperform corporate bonds in the long-term while providing volatility and risk in the short-term. As the plans mature, the Company intends to reduce the level of investment risk by investing more in assets that better match the liabilities. However, the Company believes that due to the long-term nature of the plan liabilities and the strength of the supporting group, a level of continuing equity type investments is an appropriate element of the Company’s long term strategy to manage the plans efficiently. Changes in bond yields A decrease in corporate bond yields will increase plan liabilities, although this is expected to be partially offset by an increase in the value of the plans’ bond holdings and interest rate hedging instruments. Inflation risk Some of the Company’s pension obligations are linked to inflation, and higher inflation will lead to higher liabilities (although, in most cases, caps on the level of inflationary increases are in place to protect the plan against high inflation). The plans hold a significant proportion of assets in index linked gilts, together with other inflation hedging instruments and also assets which are more closely correlated with inflation. However an increase in inflation will also increase the deficit to some degree. Life expectancy The majority of the plan’s obligations are to provide benefits for the life of the member, so increases in life expectancy will result in an increase in the plan’s liabilities. This is particularly significant in the UK defined benefit plans, where inflationary increases result in higher sensitivity to changes in life expectancy. The following table sets out the disclosure pertaining to employee benefits of Jaguar Land Rover Limited As at March 31, Pension benefits 2022 2022 2021 (In millions) Change in defined benefit obligation: Defined benefit obligation, beginning of the year US$ 11,210.0 Rs. 849,619.6 Rs. 728,421.5 Service cost 156.0 11,823.1 12,715.2 Interest cost 236.8 17,946.0 16,138.0 Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions 13.8 1,045.6 (2,035.0 ) Actuarial (gains) / losses arising from changes in financial assumptions (947.5 ) (71,812.3 ) 84,311.8 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (3.6 ) (274.9 ) (7,263.6 ) Past service cost/(credit) — 2.0 1,559.5 Benefits paid (677.1 ) (51,317.1 ) (42,824.4 ) Member contributions 2.5 189.4 116.4 Premium Paid (3.0 ) (225.0 ) Foreign currency translation (120.8 ) (9,159.3 ) 58,480.2 Defined benefit obligation, end of the year US$ 9,867.1 Rs. 747,837.1 Rs. 849,619.6 Change in plan assets: Fair value of plan assets, beginning of the year US$ 10,696.5 Rs. 810,714.6 Rs. 764,044.2 Interest Income 228.7 17,333.1 16,533.9 Remeasurements gains / (losses) Return on plan assets, (excluding amount included in net Interest expense) 12.2 927.5 2,151.0 Employer’s contributions 319.1 24,184.8 14,313.6 Members contributions 2.5 189.4 112.6 Benefits paid (677.1 ) (51,317.1 ) (42,824.4 ) Premium paid (3.0 ) (225.0 ) Expenses paid (35.9 ) (2,719.3 ) -2159.5 Foreign currency translation (139.0 ) (10,531.8 ) 58,543.2 Fair value of plan assets, end of the year US$ 10,404.0 Rs. 788,556.2 Rs. 810,714.6 The actual return on the schemes’ assets for the year ended March 31, 2022 was Rs. 17,796.8 million (2021: Rs. 18,632.0 million) As at March 31, Pension benefits 2022 2022 2021 (In millions) Amount recognized in the balance sheet consist of: Present value of defined benefit obligation US$ 9,867.1 Rs. 747,837.1 Rs. 849,619.6 Fair value of plan Assets 10,404.0 788,556.2 810,714.6 Net (liability)/Assets US$ 536.9 Rs. 40,719.1 Rs. (38,905.0 ) Amount recognized in the balance sheet consist of: Non - current assets US$ 569.2 Rs. 43,169.6 Rs. 50.4 Non - current liabilities (32.3 ) (2,450.5 ) (38,955.4 ) Net (liability)/Assets US$ 536.9 Rs. 40,719.1 Rs. (38,905.0 ) Net pension and post retirement cost consist of the following components: Year ended March 31, Pension benefits 2022 2022 2021 2020 (In millions) Current service cost US$ 156.0 Rs. 11,823.1 Rs. 12,715.2 Rs. 11,980.0 Past service cost/(credit) — 2.0 1,559.8 396.6 Administrative expenses 35.9 2,719.3 2,159.5 1,416.8 Net interest cost / (income) (including onerous obligations) 8.1 612.9 (395.9 ) 1,188.8 Net periodic pension cost US$ 200.0 Rs. 15,157.3 Rs. 16,038.6 Rs. 14,982.2 Amount recognized in other comprehensive income Year ended March 31, Pension benefits 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions US$ 13.8 Rs. 1,045.6 Rs. (2,035.0) Rs. 594.9 Actuarial (gains) / losses arising from changes in financial assumptions (947.5 ) (71,812.3 ) 84,311.8 (47,390.2 ) Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (3.6 ) (274.9 ) (7,263.6 ) (12,563.2 ) Return on plan assets, (excluding amount included in net Interest expense) (12.2 ) (927.5 ) (2,151.0 ) (29,266.9 ) Total recognized in other comprehensive income US$ (949.5 ) Rs. (71,969.1 ) Rs. 72,862.2 Rs. (88,625.4 ) Total recognized in income statement and other comprehensive income US$ (749.5 ) Rs. (56,811.8 ) Rs. 88,900.8 Rs. (73,643.2 ) The assumptions used in accounting for the pension plans are set out below: As at March 31, Pension benefits 2022 2021 2020 Discount rate 2.8 % 2.1 % 2.4 % Expected rate of increase in benefit revaluation of covered employees 2.2 % 2.1 % 2.0 % RPI Inflation rate 3.5 % 3.1 % 2.6 % The assumed life expectations on retirement at age 65 are (years) Retiring today: Males 21.6 21.0 21.0 Females 23.8 23.3 23.2 Retiring in 20 years: Males 23.0 22.4 22.4 Females 25.7 25.2 25.1 For the valuation as at March 31, 2022, the mortality assumptions used are the Self- Administered Pension Schemes (“SAPS”) mortality base table, S2PxA tables (“Light” table for members of the Jaguar Executive Pension Plan). For the Jaguar Pension Plan, scaling factor of 101% to 115% have been used for male members and scaling factor of 103% to 118% have been used for female members. For the Land Rover Pension Scheme, scaling factor of 105% to 117% have been used f

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Commitments and contingencies	37. Commitments and contingencies In the ordinary course of business, the Company faces claims and assertions by various parties. The Company assesses such claims and assertions and monitors the legal environment on an ongoing basis, with the assistance of external legal counsel, wherever necessary. The Company records a liability for any claims where a potential loss is probable and capable of being estimated and discloses such matters in its financial statements, if material. For potential losses that are considered possible, but not probable, the Company provides disclosure in the financial statements but does not record a liability in its accounts unless the loss becomes probable. The following is a description of claims and assertions where a potential loss is possible, but not probable. The Company believes that none of the contingencies described below would have a material adverse effect on the Company’s financial condition, results of operations or cash flows. Litigation The Company is involved in legal proceedings, both as plaintiff and as defendant. There are claims which the Company does not believe to be of material nature, other than those described below. Income Tax The Company has ongoing disputes with income tax authorities relating to tax treatment of certain items. These mainly include disallowed expenses, the tax treatment of certain expenses claimed by the Company as deductions and the computation of, or eligibility of, the Company’s use of certain tax incentives or allowances. Most of these disputes and/or disallowances, being repetitive in nature, have been raised by the income tax authorities consistently in most of the years. The Company has a right of appeal to the Commissioner of Income Tax (Appeals), or CIT (A), the Dispute Resolution Panel, or DRP, and to the Income Tax Appellate Tribunal, or ITAT, against adverse decisions by the assessing officer, DRP or CIT (A), as applicable. The income tax authorities have similar rights of appeal to the ITAT against adverse decisions by the CIT (A) or DRP. The Company has a further right of appeal to the Bombay High Court or the Supreme Court against adverse decisions by the appellate authorities for matters involving substantial question of law. The income tax authorities have similar rights of appeal. As at March 31, 2022, there are matters and/or disputes pending in appeal amounting to Rs.9,760 million, which includes Rs.72 million in respect of equity accounted investees (Rs.6,213 million, which includes Rs.78 million in respect of equity accounted investees as at March 31, 2021). Customs, Excise Duty and Service Tax As at March 31, 2022, there are pending litigations for various matters relating to customs, excise duty and service tax involving demands, including interest and penalties, of Rs.6,809 million, which includes Rs.41 million in respect of equity accounted investees (Rs.6,427 million, which includes Rs.11 million in respect of equity accounted investees as at March 31, 2021). These demands challenged the basis of valuation of the Company’s products and denied the Company’s claims of Central Value Added Tax, or CENVAT, credit on inputs. The details of the demands for more than Rs.1,000 million are as follows: As at March 31, 2022, the Excise Authorities have raised a demand and penalty of Rs.2,683 million, (Rs.2,683 million as at March 31, 2021), due to the classification of certain chassis (as goods transport vehicles instead of dumpers) which were sent to automotive body builders by the Company, which the Excise Authorities claim requires the payment of the National Calamity Contingent Duty (NCCD). The Company has obtained a technical expert certificate on the classification. The appeal is pending before the Custom Excise & Service Tax Appellate Tribunal. Sales Tax / VAT The total sales tax demands (including interest and penalty), that are being contested by the Company amount to Rs. 13,981 million, which includes Rs.108 million in respect of equity accounted investees as at March 31, 2022 (Rs.14,220 million, which includes Rs.90 million in respect of equity accounted investees, as at March 31, 2021). The details of the demands for more than Rs.1,000 million are as follows: The Sales Tax Authorities have raised demand of Rs.3,240 million (Rs.3,269 million as at March 31, 2021) towards rejection of certain statutory forms for concessional lower/nil tax rate (Form F and Form C) on technical grounds and few other issues such as late submission, single form issued against different months’ / quarters’ dispatches / sales, etc. and denial of exemption from tax in absence of proof of export for certain year. The Company has contended that the benefit cannot be denied on technicalities, which are being complied with. The matter is pending at various levels. The Sales Tax authorities have denied input tax credit and levied interest and penalty thereon due to varied reasons aggregating to Rs.2,836 million as at March 31, 2022 (Rs.2,705 million as at March 31, 2021). The reasons for disallowing credit was mainly due to Taxes not paid by Vendors, incorrect method of calculation of set off as per the department, alleged suppression of sales as per the department etc. The matter is contested in appeal. The Sales Tax Authorities have raised demand for Check post /Entry Tax liability at various states amouting to Rs.5,014 million (Rs.4,346 million as at March 31, 2021). The Company is contesting this issue. Other Taxes and Dues Other amounts for which the Company may contingently be liable aggregate to Rs.2,552 million, which includes Rs.13 million in respect of equity accounted investees as at March 31, 2022 (Rs.2,470 million, which includes Rs.8 million in respect of equity accounted investees, as at March 31, 2021). As at March 31, 2022, property tax amounting to Rs 1,001 million (Rs. 958 million as at March 31, 2021) has been demanded by the local municipal authorities in respect of vacant land of the Company in the plant in Pimpri ((including residential land), Chinchwad and Chikali Pune. The Company had filed Special Leave Petition (SLP) before the Supreme Court against an unfavorable decision of the Bombay High Court. The Hon’ble Supreme Court had disposed of the SLP and remanded the matter back to the local municipal corporation for fresh adjudication.After fresh hearing, the municipal authority again passed the same order as it had passed earlier, which the Company has challenged before the Civil Court. The Civil Court has passed an injunction order restraining the municipal authority from taking any action of recovery. Other claims There are other claims against the Company, the majority of which pertain to government body investigations with regards to regulatory compliances, motor accident claims, product liability claims and consumer complaints. Some of the cases also relate to the replacement of parts of vehicles and/or the compensation for deficiencies in the services by the Company or its dealers. The Hon’ble Supreme Court of India (“SC”) by their order dated February 28, 2019, set out the principles based on which allowances paid to the employees should be identified for inclusion in basic wages for the purposes of computation of Provident Fund contribution. There are interpretative challenges and considerable uncertainty, including estimating the amount retrospectively. Pending the directions from the EPFO, the impact for past periods, if any, is not ascertainable reliably and consequently no financial effect has been provided for in the financial statements. The Company has complied with this on a prospective basis, from the date of the SC order. The Company has, consequent to an Order of the Hon’ble Supreme Court of India in the case of R.C.Gupta Ors. Vs Regional Provident Fund Organisation and Ors., evaluated the impact on its employee pension scheme and concluded that this is not applicable to the Company based on external legal opinion and hence it is not probable that there will be an outflow of resources. Further a Supreme Court of India bench, allowed the review petitions filed by the Employees Provident Fund Organisation (EPFO) and decided to reconsider the previous order that permitted grant of Provident Fund pension on last drawn salary. The Supreme Court has recalled its 2019 order which had paved way for pension on last drawn salary for employees by removing the current salary ceiling of Rs 15,000. Commitments The Company has entered into various contracts with vendors and contractors for the acquisition of plant and machinery, equipment and various civil contracts of a capital nature amounting to Rs. 88,475 million as at March 31, 2022 ( The Company has entered into various contracts with vendors and contractors for the acquisition of intangible assets of a capital nature amounting to Rs.3,358 million as at March 31, 2022, (Rs.2,511 million as at March 31, 2021), which are yet to be executed. Under the joint venture agreement with Chery Jaguar Land Rover Automotive Co. Limited, the Company has an outstanding commitment of Rs.18,230 million as at March 31, 2022 (Rs.17,014 million as at March 31, 2021) towards its share in the capital of the joint venture. F- 80

Capital Management

Capital Management	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Capital Management	38. Capital Management The Company’s capital management is intended to create value for shareholders by facilitating the meeting of long-term and short-term goals of the Company. The Company determines the amount of capital required on the basis of annual operating plans and long-term product and other strategic investment plans. The funding requirements are met through equity, convertible and non-convertible debt securities, senior notes and other long-term/short-term borrowings. The Company’s policy is aimed at combination of short-term and long-term borrowings. The Company monitors the capital structure on the basis of total debt to equity ratio and maturity profile of the overall debt portfolio of the Company. Total debt includes all long and short-term debts as disclosed in notes 21 and 22 to the consolidated financial statements. Equity comprises all components excluding (profit)/loss on cash flow hedges and foreign currency translation reserve. The following table summarizes the capital of the Company: As at March 31, 2022 2022 2021 (In millions) Equity* US$ 5,418.3 Rs.410,673.3 Rs.430,135.5 Short-term borrowings and current portion of long-term debt 5,530.6 419,178.7 427,917.4 Long-term debt 12,896.9 977,483.5 931,019.7 Total debt 18,427.5 1,396,662.2 1,358,937.1 Total capital (Debt + Equity) US$ 23,845.8 Rs.1,807,335.5 Rs.1,789,072.6 * Details of equity : As at March 31, 2022 2022 2021 (In millions) Total equity as reported in balance sheet US$ 5,812.7 Rs.440,564.6 Rs.519,135.8 Currency translation reserve attributable to - Shareholders of Tata Motors Limited (1,168.5 ) (88,560.6 ) (89,692.0 ) - Non-controlling interests (3.5 ) (265.4 ) (536.5 ) Hedging reserve 789.0 59,799.0 1,222.1 Cost of hedge reserve (11.4 ) (864.3 ) 6.1 Equity as reported above US$ 5,418.3 Rs.410,673.3 Rs.430,135.5

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Financial Instruments	39. Financial Instruments 39A. Accounting policy i) Recognition A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial instruments are recognized on the balance sheet when the Company becomes a party to the contractual provisions of the instrument. Initial measurement Initially, a financial instrument is recognised at its fair value. Transaction costs directly attributable to the acquisition or issue of financial instruments are recognised in determining the carrying amount, if it is not classified as at fair value through profit or loss. Transaction costs of financial instruments carried at fair value through profit or loss are expensed in profit or loss. F- 81 Subsequently, financial instruments are measured according to the category in which they are classified. Classification and measurement – financial assets Classification of financial assets is based on the business model in which the instruments are held as well as the characteristics of their contractual cash flows. The business model is based on management’s intention and past pattern of transactions. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. The Company reclassifies financial assets when and only when its business model for managing those assets changes. Financial assets are classified into three categories Financial assets at amortized cost: Financial assets at fair value through other comprehensive income (Equity instruments): Dividends from these equity investments are recognized in the consolidated income statement when the right to receive payment has been established. Financial assets at fair value through other comprehensive income (Debt instruments): Financial assets at fair value through profit and loss: Derivatives which are not designated as hedging instruments are recognized at fair value through profit or loss. Classification and measurement – financial liabilities: Financial liabilities are classified as subsequently measured at amortised cost unless they meet the specific criteria to be recognised at fair value through profit or loss. Other financial liabilities are measured at amortised cost using the effective interest method. Subsequent to initial recognition, these are measured at fair value with gains or losses being recognised in profit or loss. Financial guarantee contracts: These are initially measured at their fair values and, are subsequently measured at the higher of the amount of loss allowance determined or the amount initially recognized less, the cumulative amount of income recognized. Equity instruments: ii) Determination of fair value: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. The fair value of a financial instrument on initial recognition is normally the transaction price (fair value of the consideration given or received). In estimating the fair value of an asset or liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. iii) Derecognition of financial assets and financial liabilities: The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires or it transfers the financial asset and substantially all the risk and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks and rewards of the ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and an associated liability for the amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received. Any gain or loss arising on derecognition is recognised in profit or loss. When a financial instrument is derecognized, the cumulative gain or loss in equity (if any) is transferred to the consolidated income statement unless it was an equity instrument electively held at fair value through other comprehensive income. In this case, any cumulative gain or loss in equity is transferred to retained earnings. Financial assets are written off when there is no reasonable expectation of recovery. The Company reviews the facts and circumstances around each asset before making a determination. Financial assets that are written off could still be subject to enforcement activities. Financial liabilities are derecognized when these are extinguished, that is when the obligation is discharged, cancelled or has expired. Disclosures on financial instruments 39B. This section gives an overview of the significance of financial instruments for the Company and provides additional information on balance sheet items that contain financial instruments. Financial assets and liabilities The following table presents the carrying amounts and fair value of each category of financial assets and liabilities as at March 31, 2022. (a) Financial assets Cash and other Non-Derivative Derivatives other Derivatives in Total carrying Total fair value Total carrying value Total fair value (In millions) Cash and cash equivalents Rs. 381,590.1 Rs. — Rs. — Rs. — Rs. 381,590.1 Rs. 381,590.1 US$ 5,034.7 US$ 5,034.7 Short-term deposits 20,375.8 — — — 20,375.8 20,375.8 268.8 268.8 Finance receivables 191,409.2 140,902.9 — — 332,312.1 334,954.9 4,384.5 4,419.4 Trade receivables 124,421.2 — — — 124,421.2 124,421.2 1,641.6 1,641.6 Other investments – non-current 5,426.1 17,783.1 — — 23,209.2 23,209.2 306.2 306.2 Other investments – current 169,051.0 58,041.2 — — 227,092.2 227,092.2 2,996.2 2,996.2 Other financial assets – current 40,258.6 — 13,334.3 5,850.6 59,443.5 59,443.5 784.3 784.3 Other financial assets – non-current 40,052.5 — 12,229.9 7,946.0 60,228.4 60,228.4 794.6 794.6 Total Rs. 972,584.5 Rs. 216,727.2 Rs. 25,564.2 Rs. 13,796.6 Rs. 1,228,672.5 Rs. 1,231,315.3 US$ 16,210.9 US$ 16,245.8 Financial liabilities Other financial Derivatives hedging Derivatives in Total carrying Total fair Total carrying value Total fair value (In millions) Accounts payable Rs. 649,452.8 Rs. — Rs. — Rs. 649,452.8 Rs. 649,452.8 US$ 8,568.8 US$ 8,568.8 Acceptances 97,799.5 — — 97,799.5 97,799.5 1,290.4 1,290.4 Short-term debt (excluding current portion of long-term debt) 173,783.7 — — 173,783.7 173,783.7 2,292.9 2,292.9 Long-term debt (including current portion of long-term debt) (refer note below) 1,222,878.4 — — 1,222,878.4 1,223,740.8 16,134.6 16,145.9 Other financial liabilities – current 58,115.2 3,060.0 41,374.2 102,549.4 102,549.4 1,353.0 1,353.0 Other financial liabilities – non-current 78,813.2 5,297.4 28,858.0 112,968.6 115,880.1 1,490.5 1,528.9 Total Rs. 2,280,842.8 Rs. 8,357.4 Rs. 70,232.2 Rs. 2,359,432.4 Rs. 2,363,206.3 US$ 31,130.2 US$ 31,179.9 Note: 1 Includes Rs. 74,735.6 million designated as hedged item in fair value hedge relationship. This includes a loss of Rs. 6,780.5 million on account of fair value changes attributable to the hedged interest rate risk. 2 Includes Rs. 91,833 million (GBP 924 million) designated as hedging instruments in net investment hedge relationship. The following table presents the carrying amounts and fair value of each category of financial assets and liabilities as at March 31, 2021. Financial assets Cash and other Non-Derivative Derivatives Derivatives in (at fair value) Total carrying Total fair value (In millions) Cash and cash equivalents Rs. 317,000.1 Rs. — Rs. — Rs. — Rs. 317,000.1 Rs. 317,000.1 Short-term deposits 143,460.0 — — — 143,460.0 143,460.0 Finance receivables 267,260.2 79,888.9 — — 347,149.1 350,497.7 Trade receivables 126,790.8 — — — 126,790.8 126,790.8 Other investments – non-current — 13,683.0 — — 13,683.0 13,683.0 Other investments – current 160,788.4 29,723.4 — — 190,511.8 190,511.8 Other financial assets -current 49,187.4 — 7,598.8 20,915.4 77,701.6 77,701.6 Other financial assets- non-current 37,573.5 — 6,375.2 26,237.0 70,185.7 70,185.7 Total Rs. 1,102,060.4 Rs. 123,295.3 Rs. 13,974.0 Rs. 47,152.4 Rs. 1,286,482.1 Rs. 1,289,830.7 Financial liabilities Other financial Derivatives Derivatives in Total carrying Total fair value (In millions) Accounts payable Rs. 739,739.6 Rs. — Rs. — Rs. 739,739.6 Rs. 739,739.6 Acceptances 78,603.1 — — 78,603.1 78,603.1 Short-term debt (excluding current portion of long-term debt) 216,627.9 — — 216,627.9 216,627.9 Long-term debt (including current portion of long-term debt) (refer note below) 1,142,309.2 — — 1,142,309.2 1,093,175.6 Other financial liabilities – current 63,256.1 6,866.4 17,335.4 87,457.9 87,457.9 Other financial liabilities – non-current 59,089.8 7,635.2 12,959.1 79,684.1 86,420.3 Total Rs. 2,299,625.7 Rs. 14,501.6 Rs. 30,294.5 Rs. 2,344,421.8 Rs. 2,302,024.4 1 Includes Rs. 79,000.2 million designated as hedged item in fair value hedge relationship. This includes a loss of Rs. 100.8 million on account of fair value changes attributable to the hedged interest rate risk. 2 Includes Rs. 62,978.4 million (GBP 625 million) designated as hedging instruments in net investment hedge relationship. Fair Value Hierarchy The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Level 1 to Level 3, as described below. Quoted prices in an active market (Level 1): This level of hierarchy includes financial instruments that are measured by reference to quoted prices (unadjusted) in active markets for identical assets or liabilities. This category consists quoted equity shares, quoted corporate debt instruments and mutual fund investments. Valuation techniques with observable inputs (Level 2): This level of hierarchy includes financial assets and liabilities, measured using inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). This level of hierarchy includes Company’s over-the-counter (OTC) derivative contracts. Valuation techniques with significant unobservable inputs (Level 3): This level of hierarchy includes financial assets and liabilities measured using inputs that are not based on observable market data (unobservable inputs). Fair values are determined in whole or in part, using a valuation model based on assumptions that are neither supported by prices from observable current market transactions in the same instrument nor based on available market data. The main items in this category are unquoted financial assets, measured at fair value. As at March 31, 2022 Level 1 Level 2 Level 3 Total (In millions) Financial assets measured at fair value Investments Rs. 65,555.3 Rs. — Rs. 10,269.0 Rs. 75,824.3 Derivative assets — 39,360.8 — 39,360.8 Finance receivables — — 140,902.9 140,902.9 Total Rs. 65,555.3 Rs. 39,360.8 Rs. 151,171.9 Rs. 256,088.0 US$ 864.9 US$ 519.3 US$ 1,994.5 US$ 3,378.7 Financial liabilities measured at fair value Derivative liabilities Rs. — Rs. 78,589.6 Rs. — Rs. 78,589.6 Financial Liabilities — 12,500.0 — 12,500.0 Total Rs. — Rs. 91,089.6 Rs. — Rs. 91,089.6 US$ — US$ 1,201.8 US$ — US$ 1,201.8 Costs of certain unquoted equity instruments have been considered as an appropriate estimate of fair value because these investments are subject to a wide range of possible fair value measurements and cost represents the best estimate of fair value within that range. These investments in equity instruments are not held for trading. Instead, they are held for medium or long-term strategic purpose. Upon the application of IFRS 9, the Company has chosen to designate these investments in equity instruments as at FVOCI as the management believe that this provides a more meaningful presentation for medium or long-term strategic investments, than reflecting changes in fair value in profit or loss. Fair values of forward derivatives and commodity swap contracts are estimated by discounting expected future contractual cash flows using prevailing market interest rate curves. Option contracts are fair valued using standard options pricing methodology, based on prevailing market interest rates and volat il Reconciliation of financial assets measured at fair value using significant unobservable For the year ended March 31, 2022 2022 2021 Balance at the beginning US$ 1,168.7 Rs. 88,578.0 Rs. 44,313.8 Originated or purchased during the period 1,344.3 101,887.9 61,529.3 Interest accrued on loans measured at FVOCI 5.3 398.8 177.1 Disposals during the period (537.6 ) (40,748.7 ) (19,762.0 ) Loan loss provision recognised (18.3 ) (1,383.9 ) — Fair value changes recognized through OCI 28.0 2,122.0 2,411.7 Fair value changes recognized through P & L 2.8 209.1 (83.4 ) Foreign exchange translation difference 1.4 108.7 (8.5 ) Balance at the end US$ 1,994.6 Rs. 151,171.9 Rs. 88,578.0 As at March 31, 2021 Level 1 Level 2 Level 3 Total (In millions) Financial assets measured at fair value Investments Rs. 34,715.5 Rs. — Rs. 8,689.1 Rs. 43,404.6 Derivative assets — 61,126.4 — 61,126.4 Finance receivables — — 79,888.9 79,888.9 Total Rs. 34,715.5 Rs. 61,126.4 Rs. 88,578.0 Rs. 184,419.9 Financial liabilities measured at fair value Derivative liabilities Rs. — Rs. 44,796.1 Rs. — Rs. 44,796.1 Total Rs. — Rs. 44,796.1 Rs. — Rs. 44,796.1 There have been no transfers between level 1, level 2 and level 3 for the year ended March 31, 2022 and 2021. The following table provides an analysis of fair value of financial instruments that are not measured at fair value on recurring basis, grouped into Level 1 to Level 3 categories As at March 31, 2022 Level 1 Level 2 Level 3 Total (In millions) Financial assets not measured at fair value Finance receivables — — 194,052.0 194,052.0 Other investments 174,477.1 — — 174,477.1 Total Rs. 174,477.1 Rs. — Rs. 194,052.0 Rs. 368,529.1 US$ 2,302.0 US$ — US$ 2,560.3 US$ 4,862.3 Financial liabilities not measured at fair value Short-term debt (excluding current portion of long-term debt) — 173,783.8 — 173,783.8 Long-term debt (including current portion of long-term debt) 571,882.4 651,858.4 — 1,223,740.8 Total Rs. 571,882.4 Rs. 825,642.2 Rs. — Rs. 1,397,524.6 US$ 7,545.4 US$ 10,893.6 US$ — US$ 18,439.0 As at March 31, 2021 Level 1 Level 2 Level 3 Total (In millions) Financial assets not measured at fair value Finance receivables — — 270,608.8 270,608.8 Other investments 160,788.4 — — 160,788.4 Total Rs. 160,788.4 Rs. — Rs. 270,608.8 Rs. 431,397.2 Financial liabilities not measured at fair value Short-term debt (excluding current portion of long-term debt) — 216,627.9 — 216,627.9 Long-term debt (including current portion of long-term debt) 547,498.3 545,677.3 — 1,093,175.6 Total Rs. 547,498.3 Rs. 762,305.2 Rs. — Rs. 1,309,803.5 Other short-term financial assets and liabilities are stated at amortized cost which is approximately equal to their fair value. The fair value of finance receivables has been estimated by discounting expected cash flows using rates at which loans of similar credit quality and maturity would be made and internal assumptions such as expected credit losses and estimated collateral value for repossessed vehicles as at March 31, 2022 and 2021. Since unobservable inputs are applied, finance receivables are classified in Level 3. The fair value of borrowings which have a quoted market price in an active market is based on its market price and for other borrowings the fair value is estimated by discounting expected future cash flows, using a discount rate equivalent to the risk-free rate of return, adjusted for the credit spread considered by the lenders for instruments of similar maturity. Management uses its best judgment in estimating the fair value of its financial instruments. However, there are inherent limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates presented above are not necessarily indicative of all the amounts that the Company could have realized or paid in sale transactions as of respective dates. As such, the fair value of the financial instruments subsequent to the respective reporting dates may be different from the amounts reported at each year end. Offsetting Certain financial assets and financial liabilities are subject to offsetting where there is currently a legally enforceable right to set off recognized amounts and the Company intends to either settle on a net basis, or to realize the asset and settle the liability, simultaneously. Certain derivative financial assets and financial liabilities are subject to master netting arrangements, whereby in the case of insolvency, derivative financial assets and financial liabilities will be settled on a net basis. The following table discloses the amounts that have been offset, in arriving at the balance sheet presentation and the amounts that are available for offset only under certain conditions as at March 31, 2022: Gross Gross amount Net amount Amounts subject to an enforceable Net amount Financial assets Financial Cash (In millions) Derivative financial instruments Rs. 39,360.8 Rs. — Rs. 39,360.8 Rs. (28,168.9 ) Rs. — Rs. 11,191.9 Trade receivables 124,437.6 (16.4 ) 124,421.2 — — 124,421.2 Cash and cash equivalents 397,299.0 (15,708.9 ) 381,590.1 — — 381,590.1 Total Rs. 561,097.4 Rs. (15,725.3 ) Rs. 545,372.1 Rs. (28,168.9 ) Rs. — Rs. 517,203.2 US$ 7,403.1 US$ (207.5 ) US$ 7,195.6 US$ (371.7 ) US$ — US$ 6,823.9 Financial liabilities Derivative financial instruments Rs. 78,589.6 Rs. — Rs. 78,589.6 Rs. (28,168.9 ) Rs. — Rs. 50,420.7 Accounts payable 649,469.2 (16.4 ) 649,452.8 — — 649,452.8 Loans from banks/financial institutions (short-term) 128,510.9 (15,708.9 ) 112,802.0 — — 112,802.0 Total Rs. 856,569.7 Rs. (15,725.3 ) Rs. 840,844.4 Rs. (28,168.9 ) Rs. — Rs. 812,675.5 US$ 11,301.5 US$ (207.5 ) US$ 11,094.0 US$ (371.7 ) US$ — US$ 10,722.3 The following table discloses the amounts that have been offset in arriving at the balance sheet presentation and the amounts that are available for offset only under certain conditions as at March 31, 2021: Gross amount Gross amount Net amount Amounts subject to an enforceable Net amount Financial assets Financial Cash (In millions) Derivative financial instruments Rs. 61,126.4 Rs. — Rs. 61,126.4 Rs. (36,793.4 ) Rs. — Rs. 24,333.0 Trade receivables 128,821.6 (2,030.8 ) 126,790.8 — — 126,790.8 Cash and cash equivalents 338,815.9 (21,815.8 ) 317,000.1 — — 317,000.1 Total Rs. 528,763.9 Rs. (23,846.6 ) Rs. 504,917.3 Rs. (36,793.4 ) Rs. — Rs. 468,123.9 Financial liabilities Derivative financial instruments Rs. 44,796.1 Rs. — Rs. 44,796.1 Rs. (36,793.4 ) Rs. — Rs. 8,002.7 Accounts payable 741,770.4 (2,030.8 ) 739,739.6 — — 739,739.6 Loans from banks/financial institutions (short-term) 154,994.6 (21,815.8 ) 133,178.8 — — 133,178.8 Total Rs. 941,561.1 Rs. (23,846.6 ) Rs. 917,714.5 Rs. (36,793.4 ) Rs. — Rs. 880,921.1 (b) Transfer of financial assets The Company transfers finance receivables through securitization transactions and direct assignments. In such transactions the Company surrenders control over the receivables, though it continues to act as an agent for the collection of receivables. In most of these transactions, the Company also provides credit enhancements to the transferee. Because of the existence of credit enhancements in such transactions, the Company continues to have the obligation to pay to the transferee, limited to the extent of credit enhancement, even if it does not collect the equivalent amounts from the original asset and continues to retain substantially all risks and rewards associated with the receivables, and hence, such transfer or assignment does not meet the derecognition criteria resulting into the transfer not being recorded as sale. Consequently, the proceeds received from the transfer are recorded as collateralized debt obligation. Further the Company transfers certain trade receivables under the debt factoring arrangements. These do not qualify for derecognition, due to existence of the recourse arrangement. Consequently the proceeds received from transfer are recorded as loans from banks / financial institutions and classified under short-term borrowings. The carrying amount of trade receivables and finance receivables transferred along with the associated liabilities is as follows: As at March 31, 2022 2022 2021 Nature of Asset Carrying Carrying amount Carrying Carrying amount Carrying Carrying amount (In millions) Trade receivables US$ 4.2 US$ 4.2 Rs. 318.0 Rs. 318.0 Rs. 2,383.5 Rs. 2,383.5 Finance receivables US$ 164.5 US$ 155.9 Rs. 12,464.8 * Rs. 11,817.2 Rs. 30,084.3 * Rs. 29,721.6 * Net of provision of Rs. 239.5 million and Rs. 534.9 million as at March 31, 2022 and 2021, respectively. (c) Cash flow hedges Accounting policy The Company uses foreign currency forward and option contracts to hedge its risks associated with foreign currency fluctuations relating to highly probable forecast transactions and future payments in foreign currency for certain outstanding liabilities denominated in foreign currencies. The Company designates these forward and option contracts in a cash flow hedging relationship by applying hedge accounting principles. The Group also uses interest rate swaps to hedge its variability in cash flows from interest payments arising from floating rate liabilities i.e. when interests are paid according to benchmark market interest rates. Derivative contracts are stated at fair value on the consolidated balance sheet at each reporting date. At inception of the hedge relationship, the Company documents the economic relationship between the hedging instrument and the hedged item, including whether changes in the cash flows of the hedging instrument are expected to offset changes in the cash flows of the hedged item. The Company documents its risk management objective and strategy for undertaking its hedging transactions. The Company designates only the intrinsic value of foreign exchange options in the hedging relationship. The Company designates amounts excluding foreign currency basis spread in the hedging relationship for both foreign exchange forward contracts and cross-currency interest rate swaps. Changes in the fair value of the derivative contracts that are designated and effective as hedges of future cash flows are recognised in the cash flow hedge reserve within other comprehensive income (net of tax), and any ineffective portion is recognised immediately in the consolidated income statement. Amounts accumulated in equity are reclassified to the consolidated income statements in the periods in which the forecasted transaction occurs. Forward element and time value of forwards and options are not considered as part of the hedge. These are treated as cost of hedge and the changes in fair value attributable to time value is recognized in the other comprehensive income along with the changes in fair value determined to be effective portion of the hedge. For hedges of forecast transactions, time value of options and forward element on forward contracts are considered as cost of transaction related hedge and accordingly any changes in their fair value is recognized in other comprehensive income and subsequently reclassified to consolidated income statement when the forecast transaction affects the consolidated income statement or recognized in the carrying value of asset when the forecasted transaction is for purchase of an asset. Effective portion of fair value changes in forward contracts and options designated as hedges against foreign currency fluctuations arising on certain liabilities denominated in foreign currency are recognized in other comprehensive income and reclassified to consolidated income statement when the underlying liabilities affect the consolidated income statement. The time value of options and forward element of forward contracts designated as hedges of underlying foreign currency liabilities are considered as cost of time period related hedged item and accordingly amortized and recognized in the consolidated income statement over the tenure of the contract. The Company also uses interest rate swaps to hedge its variability in cash flows from interest payments arising from floating rate liabilities i.e. when interests are paid according to benchmark market interest rates. Effective portion of fair value changes on such interest rate swaps are recognized in other comprehensive income and accumulated in hedge reserve and reclassified to consolidated income statement when the hedged risk affects the consolidated income statement. Any ineffective portion of the fair value changes of hedging instruments are recognized in the consolidated income statement. The Company has designated certain non-derivative financial instrument (i.e. foreign currency borrowings) to hedge foreign currency risk attached to its net investment in foreign operation. Hedges of net investments in foreign operations are accounted for similarly to cash flow hedges. Any gain or loss on non-derivative financial instruments relating to the effective portion of the hedge is recognised in other comprehensive income and accumulated in the foreign currency translation reserve. The gain or loss relating to the ineffective portion is recognised immediately in consolidated income statement. Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer qualifies for hedge accounting. Amounts accumulated in equity are reclassified to the consolidated income statement in the periods in which the forecast transactions affect profit or loss or as an adjustment to a non-financial item (e.g. inventory) when that item is recognised on the balance sheet. These deferred amounts are ultimately recognised in consolidated income statement as the hedged item affects profit or loss (for example through cost of goods sold). For forecast transactions, any cumulative gain or loss on the hedging instrument recognized in equity is retained there until the forecast transaction occurs. If the forecast transaction is no longer expected to occur, the net cumulative gain or loss recognized in equity is immediately transferred to the consolidated income statement for the year. The Company has designated a number of financial instruments in hedging relationship. The Company uses foreign currency forward and option contracts, cross currency interest rate swaps and other currency options to hedge changes in future cash flows as a result of foreign currency and interest rate risk arising from forecasted sales and purchases and repayment of foreign currency bonds. The Company has also designated some of its U.S. dollar denominated bonds as hedging instruments in a cash flow hedging relationship to hedge the changes in future cash flows as a result of foreign currency risk arrising from future anticipated sales The Company also has a number of foreign currency options and other currency options, which are entered into as an economic hedge of the financial risks of the Company. These contracts do not meet the hedge accounting criteria , hence the change in fair value of these derivatives are recognized in the income statement. Options are designated on spot discounted basis. The time value of options are identified as cost of hedge. Changes in the time value of options are recognized in cost of hedge reserve to the extent they relate to the hedged item. Changes in the spot intrinsic value of options is recognized in hedge reserve. Changes in fair value arising from own and counterparty credit risk in options and forward exchange contracts are considered ineffective in the hedge relationship and thus the change in fair value of options & forward exchange contracts attributable to changes in credit spread are recognized in the consolidated income statement. Cross currency basis spread was historically included in the hedging relationship. Cross currency basis spread arising from forward exchange contarcts is identified as cost of hedge and accordignly changes in fair value attributable to this is recognized in cost of hedge reserve to the extent they relate to the hedged item. Changes in fair value of foreign currency derivative and bonds, to the extent determined to be an effective hedge, is recognized in other comprehensive income and the ineffective portion of the fair value change is recognized in the consolidated income statement. The fair value gain/losses recorded in hedge reserve and cost of hedge reserve is recognized in the consolidated income statement when the forecasted transactions affects profit or loss. The accumulated gain/losses in hedge reserve and cost of hedge reserve are expected to be recognized in the consolidated income statement during the years ending March 31, 2021 to 2025. It is anticipated that the hedged sales will take place over the next one to five years, at which time the amount deferred in equity will be reclassified to revenue in the consolidated income statement. It is anticipated that the hedged purchases will take place over the next one to five years, at which time the amount deferred in equity will be included in the carrying amount of the raw materials. On sale of the finished product, the amount previously deferred in equity and subsequently recognised in inventory will be reclassified to raw materials, components, and consumables in the consolidated income statement . In light of the impact of COVID-19 on forecast exposures, the Company reassessed existing hedging relationships and released amounts deferred in equity to consolidated income statement Year ended March 31, 2022 2022 2021 2020 (In millions) Fair value gain/(loss) on foreign currency derivative contracts recognized in Hedging reserve US$ (1,039.4 ) Rs.(78,778.3 ) Rs.65,674.3 Rs.(23,993.3 ) Fair value gain/(loss) on foreign currency bonds recognized in Hedging reserve (50.5 ) (3,824.1 ) (21,527.6 ) (618.3 ) Fair value gain/(loss) on cross currency interest rate swaps entered for cash flow hedges of repayment of foreign currency denominated borrowings recognized in Hedging reserve (0.7 ) (52.5 ) 294.1 (818.9 ) Fair value gain/(loss) on interest rate swaps entered for cash flow hedges of payment of interest on borrowings that are benchmarked to libor — — (192.1 ) (152.89 ) Gain/(loss) recognized in other comprehensive income during the year US$ (1,090.6 ) Rs.(82,654.9 ) Rs.44,248.7 Rs.(25,583.4 ) Gain/(loss) reclassified from Hedging reserve and recognized in ‘Revenue’ in the income statement on occurance of forecast sales US$ 100.6 Rs.7,626.5 Rs.(10,540.1 ) Rs.(50,511.8 ) Gain/(loss) reclassified out of Hedging reserve and recorded in ‘Raw materials, components and consumables’ in the income statement when forecast purchases affect income statement — — (1,533.3 ) — Gain/(loss) reclassified from Hedging reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for the case where on account of forecasted transactions are no longer expected to occur 13.9 1,051.0 3,320.1 147.8 Gain/(loss) reclassified from cost of Hedge reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for the case where on account of forecasted transactions are no longer expected to occur — (0.5 ) — — Gain/(loss) reclassified from Hedging reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for repayment of foreign currency denominated borrowings (7.7 ) (583.9 ) (1,448.0 ) 1,203.5 Gain/(loss) reclassified from other comprehensive income to the consolidated income statement US$ 106.8 Rs.8,093.1 Rs.(10,201.3 ) Rs.(49,160.5 ) (d) Financial risk management In the course of its business, the Company is exposed primarily to fluctuations in foreign currency exchange rates, interest rates, equity prices, liquidity and credit risk, which may adversely impact the fair value of its financial instruments. The Company has a risk management policy which not only covers the foreign exchange risks but also other risks associated with the financial assets and liabilities such as interest rate risks and credit risks. The risk management policy is approved

Segment reporting

Segment reporting	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Segment reporting	40. Segment reporting 40A. Accounting policy The Company primarily operates in the automotive segment. The automotive segment comprises of four reportable segments i.e. Tata Commercial Vehicles, Tata Passenger Vehicles, Jaguar Land Rover and Vehicle Financing. Other operating segments do not meet the quantitative thresholds for disclosure and have been aggregated. The Company primarily operates in the automotive business. The automotive business includes all activities relating to development, design, manufacture, assembly and sale of vehicles including financing thereof, as well as sale of related parts, accessories and services. The Company provides financing for vehicles sold by dealers in India. The vehicle financing is intended to drive sale of vehicles by providing financing to the dealers’ customers and as such is an integral part of automotive business. The operating results for Vehicle Financing has been adjusted only for finance cost for the borrowings sourced by this segment . a)Automotive: The Automotive businessconsists of four reportable segments: Tata Commercial Vehicles, Tata Passenger Vehicles, Jaguar Land Rover and Vehicle Financing. b) Others: Others consist of IT services and Insurance broking services. This segment information is provided to and reviewed by the Company’s Chief Operating Decision Maker (CODM). For the year ended/As at March 31, 2022 Automotive and related activity Tata and other brand vehicles * Vehicle Jaguar Land Intra- Total Others Inter- Total Commercial Passenger Unallocable Total (In millions) Revenues: External revenue Rs. 521,107.8 Rs. 309,171.8 Rs. 2,258.6 Rs. 832,538.2 Rs. 42,113.4 Rs. 1,864,426.3 Rs. — Rs. 2,739,077.9 Rs. 26,689.0 Rs. — Rs. 2,765,766.9 US$ 36,491.3 Inter-segment/intra-segment revenue Rs. (2,090.5 ) Rs. 5,280.0 Rs. — Rs. 3,189.5 Rs. 2,090.5 Rs. — Rs. (5,280.0 ) Rs. — Rs. 11,351.8 Rs. (11,351.8 ) Rs. — US$ — Total revenues Rs. 519,017.3 Rs. 314,451.8 Rs. 2,258.6 Rs. 835,727.7 Rs. 44,203.9 Rs. 1,864,426.3 Rs. (5,280.0 ) Rs. 2,739,077.9 Rs. 38,040.8 Rs. (11,351.8 ) Rs. 2,765,766.9 US$ 36,491.3 Earnings before other income, interest and tax (a) Rs. (3,560.7 ) (13,174.4 ) (1,374.6 ) (18,109.7 ) 23,163.2 (41,623.5 ) — (36,570.0 ) 6,146.4 537.5 (29,886.1 ) (394.3 ) Finance costs pertaining to borrowings sourced by vehicle financing segment — — — — (27,189.3 ) — — (27,189.3 ) — — (27,189.3 ) (358.7 ) Segment results Rs. (3,560.7 ) (13,174.4 ) (1,374.6 ) (18,109.7 ) (4,026.1 ) (41,623.5 ) — (63,759.3 ) 6,146.4 537.5 (57,075.4 ) (753.0 ) Share of profit/(loss) of equity accounted investees (net) — — 1,224.4 1,224.4 — (2,055.7 ) — (831.3 ) 90.7 — (740.6 ) (9.8 ) Reconciliation to net income/(loss): — — Assets written off/loss on sale of assets and others (net) 555.4 7.3 Other income/(loss) (net) 47,720.8 629.6 Foreign exchange gain/(loss) (net) (805.8 ) (10.6 ) Interest income 6,252.1 82.5 Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment) (66,073.8 ) (872.2 ) Income tax expense (42,204.9 ) (556.8 ) Net Income/(loss) Rs. (112,372.2 ) US$ (1,483.0) Depreciation and amortization Rs. 16,863.5 22,306.9 1,499.3 40,669.7 597.0 Rs. 198,037.6 Rs. — Rs. 239,304.3 Rs. 12.8 Rs. — Rs. 239,317.1 US$ 3,157.5 Capital expenditure Rs. 19,945.9 6,239.5 10.0 26,195.4 204.3 Rs. 118,549.4 Rs. — Rs. 144,949.1 Rs. 446.7 Rs. — Rs. 145,395.8 US$ 1,918.3 Segment assets Rs. 272,906.4 Rs. 142,362.9 Rs. 6,289.8 Rs. 421,559.1 Rs. 385,446.7 Rs. 1,689,542.5 Rs. — Rs. 2,496,548.3 Rs. 34,650.0 Rs. (11,294.3 ) Rs. 2,519,904.0 US$ 33,247.4 Assets classified as held for sale 334.5 64.8 399.3 4,499.0 58.7 — 4,957.0 — 4,957.0 65.4 Investment in equity accounted investees — — 5,542.5 5,542.5 31,929.9 — 37,472.4 6,021.5 43,493.9 573.9 Reconciliation to total assets: Investments 250,301.4 3,302.5 Current and non-current 14,566.3 192.2 Deferred income taxes 38,708.7 510.7 Other unallocated financial assets 1 351,671.4 4,639.8 Total assets Rs. 3,223,602.7 US$ 42,531.9 Segment liabilities Rs. 210,850.4 Rs. 109,216.0 Rs. 2,095.5 Rs. 322,161.9 Rs. 9,662.0 Rs. 913,816.1 Rs. (886.0 ) Rs. 1,244,754.0 Rs. 20,201.5 Rs. (2,697.8 ) Rs. 1,262,257.7 US$ 16,654.1 Reconciliation to total liabilities: Borrowings 1,396,662.2 18,427.5 Current income tax liabilities 12,538.5 165.4 Deferred income taxes 15,584.4 205.6 Other unallocated financial liabilities 2 95,995.3 1,266.6 Total liabilities Rs. 2,783,038.1 US$ 36,719.2 * Tata and other brand vehicles include Tata Daewoo and Fiat brand vehicles. 1. Includes interest-bearing deposits and accrued interest income. 2. Includes interest accrued and other interest bearing liabilities. a. Earnings before other income, interest and tax is Earnings before share of profit/(loss) of equity accounted investees (net), assets written off/loss on sale of assets and others (net), other income/(loss) (net) (excluding government incentives), foreign exchange gains/(loss) (net), interest income, interest expense (net) and income tax expense. For the year ended/As at March 31, 2021 Automotive and related activity Tata and other brand vehicles * Vehicle Jaguar Land Intra- Total Others Inter- Total Commercial Passenger Unallocable Total (In millions) Revenues: External revenue Rs. 331,779.3 Rs. 165,188.4 Rs. 156.3 Rs. 497,123.9 Rs. 41,801.9 Rs. 1,926,616.6 Rs. — Rs. 2,465,542.5 Rs. 16,088.9 Rs. — Rs. 2,481,631.4 Inter-segment/ intra-segment Rs. (2,124.0 ) Rs. — Rs. — Rs. (2,124.0 ) Rs. 2,124.0 Rs. — Rs. — Rs. — Rs. 9,987.3 Rs. (9,987.3 ) Rs. — Total revenues Rs. 329,655.3 Rs. 165,188.4 Rs. 156.3 Rs. 494,999.9 Rs. 43,926.0 Rs. 1,926,616.6 Rs. — Rs. 2,465,542.5 Rs. 26,076.2 Rs. (9,987.3 ) Rs. 2,481,631.4 Earnings before other income, interest and tax (a) Rs. (6,058.8 ) (11,019.4 ) (4,042.2 ) (21,120.4 ) 26,961.7 (104,041.0 ) — (98,199.7 ) 2,943.4 667.0 (94,589.3 ) Finance costs pertaining to borrowings sourced by vehicle financing segment — — — — (28,514.5 ) — — (28,514.5 ) — — (28,514.5 ) Segment results (6,058.8 ) (11,019.4 ) (4,042.2 ) (21,120.4 ) (1,552.8 ) (104,041.0 ) — (126,714.2 ) 2,943.4 667.0 (123,103.8 ) Share of profit/(loss) of equity accounted investees (net) — — (406.8 ) (406.8 ) — (3,633.2 ) — (4,040.0 ) 250.4 — (3,789.6 ) Reconciliation to net income/(loss): — Assets written off/loss on sale of assets and others (net) (3,094.6 ) Other income/(loss) (net) 42,368.1 Foreign exchange gain/(loss) (net) 18,293.3 Interest income 4,925.3 Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment) (52,326.0 ) Income tax expense (25,410.7 ) Net Income/(loss) Rs. (142,138.0 ) Depreciation and amortization Rs. 16,462.1 19,975.5 1,574.9 38,012.5 613.6 Rs. 191,306.9 Rs. — Rs. 229,933.0 Rs. 966.2 Rs. (1,261.1 ) Rs. 229,638.1 Capital expenditure Rs. 11,805.6 10,018.4 (792.6 ) 21,031.4 284.4 Rs. 157,274.5 Rs. — Rs. 178,590.3 Rs. (391.6 ) Rs. — Rs. 178,198.7 Segment assets Rs. 239,776.8 Rs. 145,351.1 Rs. 19,413.9 Rs. 404,541.8 Rs. 395,655.5 Rs. 1,755,109.8 Rs. — Rs. 2,555,307.1 Rs. 24,775.8 Rs. (12,698.9 ) Rs. 2,567,384.0 Assets classified as held for sale 2,208.0 2,208.0 — 2,208.0 — 2,208.0 Investment in equity accounted investees — — 4,271.4 4,271.4 31,825.3 — 36,096.7 5,911.2 42,007.9 Reconciliation to total assets: Investments 204,194.8 Current and non-current income tax assets 18,686.1 Deferred income taxes 45,203.5 Other unallocated financial assets 1 463,110.0 Total assets Rs. 3,342,794.4 Segment liabilities Rs. 179,652.4 Rs. 60,109.9 Rs. 11,061.6 Rs. 250,823.9 Rs. 8,373.2 Rs. 1,105,896.9 Rs. — Rs. 1,365,094.0 Rs. 15,084.6 Rs. (2,714.7 ) Rs. 1,377,463.9 Reconciliation to total liabilities: Borrowings 1,358,937.1 Current income tax liabilities 10,864.4 Deferred income taxes 15,558.9 Other unallocated financial liabilities 2 60,834.3 Total liabilities Rs. 2,823,658.6 * Tata and other brand vehicles include Tata Daewoo and Fiat brand vehicles. 1. Includes interest-bearing deposits and accrued interest income. 2. Includes interest accrued and other interest bearing liabilities. a. Earnings before other income, interest and tax is Earnings before share of profit/(loss) of equity accounted investees (net), assets written off/loss on sale of assets and others (net), other income/(loss) (net) (excluding government incentives), foreign exchange gains/(loss) (net), interest income, interest expense (net) and income tax expense. For the year ended/ As at March 31, 2020 Automotive and related activity Tata and other brand vehicles * Commercial Passenger Unallocable** Total Vehicle Jaguar Land Intra- Total Others Inter- Total (In millions) Revenues: External revenue Rs. 362,125.1 Rs. 103,881.5 Rs. — Rs. 466,006.6 Rs. 40,255.1 Rs. 2,070,320.9 Rs. — Rs. 2,576,582.6 Rs. 17,668.6 Rs. — Rs. 2,594,251.2 Inter-segment/intra-segment revenue Rs. — Rs. — Rs. — Rs. — Rs. — Rs. — Rs. — Rs. — Rs. 12,707.3 Rs. (12,707.3) Rs. — Total revenues Rs. 362,125.1 Rs. 103,881.5 Rs. — Rs. 466,006.6 Rs. 40,255.1 Rs. 2,070,320.9 Rs. — Rs. 2,576,582.6 Rs. 30,375.9 Rs. (12,707.3) Rs. 2,594,251.2 Earnings before other income, interest and tax (a) Rs. (7,642.8) (44,833.1) Rs. (3,794.0) (56,269.9) 25,766.4 (6,656.6) — (37,160.1) 3,338.9 (554.3) (34,375.5) Finance costs pertaining to borrowings sourced by vehicle financing segment (30,793.1 ) (30,793.1 ) (30,793.1 ) Segment results (7,642.8 ) (44,833.1 ) (3,794.0 ) (56,269.9 ) (5,026.7 ) (6,656.6 ) — (67,953.2 ) 3,338.9 (554.3 ) (65,168.6 ) Share of profit/(loss) of equity accounted investees (net) — — 337.0 337.0 — (10,337.0 ) — (10,000.0 ) — (10,000.0 ) Reconciliation to net income/(loss): — Assets written off/loss on sale of assets and others (net) (3,131.9 ) Other income/(loss) (net) 16,009.4 Foreign exchange gain/(loss) (net) (16,985.4 ) Interest income 11,696.9 Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment) (41,760.0 ) Income tax (expense)/credit (3,644.5 ) Net Income/(loss) Rs. (112,984.1) Depreciation and amortization Rs. 15,971.5 16,728.1 1,630.5 34,330.1 509.5 Rs. 172,447.3 Rs. — Rs. 207,286.9 Rs. 1,039.7 Rs. (694.5) Rs. 207,632.1 Capital expenditure Rs. 23,283.3 21,259.4 4,263.9 48,806.6 1,095.7 Rs. 253,770.8 Rs. — Rs. 303,673.1 Rs. (728.3) Rs. — 302,944.8 1,605.2 Segment assets Rs. 228,208.5 Rs. 152,956.5 Rs. 34,693.7 Rs. 415,858.7 Rs. 335,876.4 Rs. 1,834,868.3 Rs. — Rs. 2,586,603.4 Rs. 24,402.1 Rs. (13,946.9) Rs. 2,597,058.6 Assets classified as held for sale 1,944.3 1,944.3 — — 1,944.3 — — 1,944.3 Investment in equity accounted investees — — 4,689.6 4,689.6 33,843.6 — 38,533.2 5,655.7 44,188.9 Reconciliation to total assets: — Investments 118,895.8 Current and non-current income tax assets 12,962.9 Deferred income taxes 54,578.6 Other unallocated financial assets 1 311,173.0 Total assets Rs. 3,140,802.1 Segment liabilities Rs. 129,613.0 Rs. 49,540.6 Rs. 14,568.4 Rs. 193,722.0 Rs. 5,284.9 Rs. 1,033,284.4 Rs. — Rs. 1,232,291.3 Rs. 7,879.3 Rs. (3,309.8) Rs. 1,236,860.8 Reconciliation to total liabilities: Borrowings 1,187,997.1 Current income tax liabilities 10,415.8 Deferred income taxes 19,418.7 Other unallocated financial liabilities 2 88,075.0 Total liabilities Rs. 2,542,767.4 * Tata and other brand vehicles include Tata Daewoo and Fiat brand vehicles. 1. Includes interest-bearing deposits and accrued interest income. 2. Includes interest accrued and other interest bearing liabilities. a. Earnings before other income, interest and tax is Earnings before share of profit/(loss) of equity accounted investees (net), assets written off/loss on sale of assets and others (net), other income/(loss) (net) (excluding government incentives), foreign exchange gains/(loss) (net), interest income, interest expense (net) and income tax expense. Entity-wide disclosures Information concerning principal geographic areas is as follows: Net sales to external customers by geographic area by location of customers: Year ended March 31, 2022 2022 2021 2020 (In millions) India US$ 10,590.2 Rs. 802,655.6 Rs. 497,802.5 Rs. 465,564.5 United States of America 5,982.9 453,456.8 467,580.8 517,316.1 United Kingdom 4,278.7 324,296.6 369,256.4 418,890.7 Rest of Europe 4,382.3 332,145.9 349,545.8 431,138.1 China 5,626.7 426,459.3 445,784.4 297,271.0 Rest of the World 5,630.5 426,752.7 351,661.5 464,070.8 Total revenues US$ 36,491.3 Rs. 2,765,766.9 Rs. 2,481,631.4 Rs. 2,594,251.2 Non-current non-current (non-financial) As at March 31, 2022 2022 2021 (In millions) India US$ 3,143.3 Rs. 238,235.2 Rs. 251,717.4 United States of America 112.2 8,503.3 7,849.1 United Kingdom 13,468.6 1,020,818.6 1,097,040.3 Rest of Europe 1,245.2 94,377.1 102,181.2 China 172.5 13,073.7 14,232.4 Rest of the World 473.3 35,869.6 37,447.8 Total US$ 18,615.1 Rs. 1,410,877.5 Rs. 1,510,468.2 Information about product revenues: Year ended March 31, 2022 2022 2021 2020 (In millions) Tata and Fiat vehicles US$ 10,326.0 Rs. 782,631.3 Rs. 462,990.0 Rs. 435,908.8 Tata Daewoo commercial vehicles 700.5 53,096.4 32,498.5 30,492.4 Jaguar Land Rover vehicles 24,599.1 1,864,426.3 1,926,418.9 2,070,320.9 Others 323.2 24,494.4 19,243.6 19,401.3 Sub-total 35,948.8 2,724,648.4 2,441,151.0 2,556,123.4 Finance revenues 542.5 41,118.5 40,480.4 38,127.8 Total revenues US$ 36,491.3 Rs. 2,765,766.9 Rs. 2,481,631.4 Rs. 2,594,251.2

Related-party transactions

Related-party transactions	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Related-party transactions	41. Related-party transactions The Company’s related parties principally includes Tata Sons Private Limited, subsidiaries and joint ventures of Tata Sons Private Limited, the Company’s associates and their subsidiaries, joint operations and joint ventures of the Company. The Company routinely enters into transactions with these related parties in the ordinary course of business. Transactions and balances of the company with its own subsidiaries and the transactions among subsidiaries are eliminated on consolidation. All transactions with related parties are conducted under normal terms of business and all amounts outstanding are unsecured and will be settled in cash. The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2022: Associates Joint Joint Tata Sons Pvt Total Total (In millions) (A) Transactions Purchase of products Rs. 40,642.2 Rs. 3,988.9 Rs. 55,585.9 Rs. 229.7 Rs. 100,446.7 US$ 1,325.3 Sale of products 3,897.9 26,797.3 16,930.0 12,691.0 60,316.2 795.8 Services received 109.5 36.7 2.6 18,019.0 18,167.8 239.7 Services rendered 125.8 9,861.3 52.3 1,846.3 11,885.7 156.8 Bills discounted — — — 79,014.2 79,014.2 1,042.5 Purchase of property, plant and equipment 348.6 — — 97.9 446.5 5.9 Sale of property, plant and equipment — — — 2,340.9 2,340.9 30.9 Interest (income)/expense, dividend (income)/paid, (net) 58.4 — (45.1 ) 726.6 739.9 9.8 Finance taken (including loans and equity) 1,480.0 — — — 1,480.0 19.5 Finance taken, paid back (including loans and equity) 1,520.0 — — 12.7 1,532.7 20.2 Borrowing towards lease liability — — 542.7 — 542.7 7.2 Repayment towards lease liability — — 240.7 — 240.7 3.2 — (B) Balances — Amounts receivable in respect of loans and interest thereon — 93.0 — 44.6 137.6 1.8 Amounts payable in respect of loans and interest thereon 910.0 — — 28.8 938.8 12.4 Amount payable in respect of Lease Liability — — 2,960.5 — 2,960.5 39.1 Trade and other receivables 718.2 2,979.7 838.5 2,658.4 7,194.8 94.9 Accounts payable 1,399.5 2.0 1,119.2 2,388.4 4,909.1 64.8 Acceptances — — — 15,297.2 15,297.2 201.8 Provision for amount receivables — 93.0 — — 93.0 1.2 The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2021: Associates and its Joint ventures Joint operations Tata Sons Pvt Ltd, its and joint ventures Total (In millions) (A) Transactions Purchase of products Rs. 19,795.6 Rs. — Rs. 38,686.3 Rs. 277.4 Rs. 58,759.3 Sale of products 1,450.0 27,546.0 11,790.1 9,459.2 50,245.3 Services received 145.7 — 7.4 14,248.9 14,402.0 Services rendered 105.9 10,769.6 44.9 1,700.0 12,620.4 Bills discounted — — — 59,472.30 59,472.3 Purchase of property, plant and equipment 248.2 — — 37.20 285.4 Sale of property, plant and equipment — — — 343.7 343.7 Interest (income)/expense, dividend (income)/paid, (net) 55.0 (0.9 ) 183.7 588.9 826.7 Finance given (including loans and equity) — — — 412.5 412.5 Finance taken (including loans and equity) 2,110.0 — — 26,025.10 28,135.1 Finance taken, paid back (including loans and equity) 1,620.0 — — — 1,620.0 Borrowing towards lease liability — — 1,679.9 — 1,679.9 Repayment towards lease liability — — 141.4 — 141.4 (B) Balances Amounts receivable in respect of loans and interest thereon — 93.9 — 45.9 139.8 Amounts payable in respect of loans and interest thereon 950.0 — — 60.7 1,010.7 Amount payable in respect of Lease Liability — — 2,658.5 — 2,658.5 Trade and other receivables 405.7 4,812.9 — 3,484.6 8,703.2 Accounts payable 653.1 — 1,569.4 2,224.8 4,447.3 Acceptances — — — 9,290.7 9,290.7 Provision for amount receivables — 93.0 — — 93.0 The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2020: Associates and its Joint ventures Joint Tata Sons Pvt Ltd, its joint ventures Total (In millions) (A) Transactions Purchase of products Rs. 17,362.6 Rs. 7.9 Rs. 27,814.7 Rs. 426.7 Rs. 45,611.9 Sale of products 1,870.7 19,519.2 6,810.3 8,475.5 36,675.7 Services received 228.9 41.6 8.0 15,601.5 15,880.0 Services rendered 165.4 9,595.8 49.3 814.6 10,625.1 Bills discounted — — — 31,485.20 31,485.2 Purchase of property, plant and equipment 810.0 — — 23.70 833.7 Sale of property, plant and equipment 21.8 — — 953.0 974.8 Interest (income)/expense, dividend (income)/paid, (net) (135.8 ) (6,064.3 ) 40.9 293.8 (5,865.4 ) Finance given (including loans and equity) — 6,181.7 — — 6,181.7 Finance given, taken back (including loans and equity) — — 35.0 35.0 Finance taken (including loans and equity) 1,040.0 — — 45,613.60 46,653.6 Finance taken, paid back (including loans and equity) 810.0 — — 8,583.40 9,393.4 Borrowing towards lease liability — — 1,138.3 — 1,138.3 Repayment towards lease liability — — 18.3 — 18.3 (B) Balances — Amounts receivable in respect of loans and interest thereon — 251.3 — 41.8 293.1 Amounts payable in respect of loans and interest thereon 460.0 — — 19.3 479.3 Trade and other receivables 274.5 6,286.6 — 1,892.30 8,453.4 Accounts payable 2,726.1 31.9 2,695.9 1,581.7 7,035.6 Acceptances — — — 769.0 769.0 Provision for amount receivables — 251.2 — — 251.2 Compensation of key management personnel: Year ended March 31, 2022 2022 2021 2020 (In millions) Short-term benefits US$ 7.6 Rs. 575.9 Rs. 895.4 Rs. 650.7 Post-employment benefits* 0.2 14.4 133.0 75.6 Share based payment US$ 0.2 Rs. 14.2 Rs. 6.8 Rs. 6.2 The compensation of erstwhile CEO and Managing Director is Rs . 73.3 . The compensation of Executive Director is Rs. 33.4 million for the period The compensation of CEO at Jaguar Land Rover is Rs. 371.8 million and Rs. 497.5 million for the year ended March 31, 2022 and 2021, respectively. * Excludes provision for encashable leave and gratuity for certain key management personnel as a separate actuarial valuation is not available. Refer note 36 for information on transactions with post-employment benefit plans.

Earnings per share ("EPS")

Earnings per share ("EPS")	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Earnings per share ("EPS")	42. Earnings per share (“EPS”) 42A. Accounting policy Basic earnings per share has been computed by dividing net income by the weighted average number of shares outstanding during the year. Partly paid up shares are included as fully paid equivalents according to the fraction paid up. Diluted earnings per share has been computed using the weighted average number of shares and dilutive potential shares, except where the result would be anti-dilutive. Net income Limited (In millions) Weighted average (Nos.) Earnings For the year ended March 31, 2022: Ordinary Shares Basic net earnings/(loss) per share Rs. (98,599.3 ) 3,320,402,491 Rs. (29.7 ) US$ (1,300.9 ) US$ (0.4 ) Effect of shares kept in abeyance Rs. # # Rs. # US$ # US$ # Diluted earnings/(loss) per share Rs. (98,599.3 ) 3,320,402,491 Rs. (29.7 ) US$ (1,300.9 ) US$ (0.4 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (15,100.0 ) 508,502,896 Rs. (29.7 ) US$ (199.2 ) US$ (0.4 ) Effect of shares kept in abeyance Rs. # # Rs. # US$ # US$ # Diluted earnings/(loss) per share Rs. (15,100.0 ) 508,502,896 Rs. (29.7 ) US$ (199.2 ) US$ (0.4 ) For the year ended March 31, 2021: Ordinary Shares Basic net earnings/(loss) per share Rs. (122,748.1 ) 3,128,268,742 Rs. (39.2 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (122,748.1 ) 3,128,268,742 Rs. (39.2 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (19,952.8 ) 508,502,896 Rs. (39.2 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (19,952.8 ) 508,502,896 Rs. (39.2 ) For the year ended March 31, 2020: Ordinary Shares Basic net earnings/(loss) per share Rs. (97,199.1 ) 2,952,353,090 Rs. (32.9 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (97,199.1 ) 2,952,353,090 Rs. (32.9 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (16,741.2 ) 508,502,473 Rs. (32.9 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (16,741.2 ) 508,502,473 Rs. (32.9 ) ‘A’ Ordinary shareholders are entitled to receive dividend at 5 percentage points more than the aggregate rate of dividend determined by Tata Motors Limited on Ordinary shares for the financial year. # Since there is a loss for the year ended March 31, 2022 , 2021 & 2020 potential equity shares are not considered as dilutive and hence Diluted EPS is same as Basic EPS.

Held for sale assets and liabil

Held for sale assets and liabilities	12 Months Ended
	Mar. 31, 2022
Investments accounted for using equity method [abstract]
Held for sale assets and liabilities	43. Held for sale assets and liabilities Certain assets of the Company are classified as “Held for Sale” as they meet the criteria laid out under IFRS. The below table outlines various assets and liabilities classifed as held for sale. As at March 31, 2022 2022 2021 (In millions) Property, plant and equipment US$ 6.6 Rs. 498.2 Rs. 11.4 Intangible assets — — 2,196.6 Repossessed vehicles 58.8 4,458.8 — Total assets US$ 65.4 Rs. 4,957.0 Rs. 2,208.0

Loss_(gain) on sale_write off o

Loss/(gain) on sale/write off of assets and others (net)	12 Months Ended
	Mar. 31, 2022
Assets [abstract]
Loss/(gain) on sale/write off of assets and others (net)	44. Loss/(gain) on sale/write off of assets and others (net) The Company has written off certain property, plant and equipment and intangible assets amounting to Rs. 366.5 million, Rs. 5,626.8 million and Rs. 1,993.3 million for the year ended March 31, 2022, 2021 and 2020 and recorded a loss/(gain) on sale of assets of Rs.(921.9) million, Rs. (2,532.2) million and Rs. 1,132.6 million for the year ended March 31, 2022, 2021 and 2020.

Restricted Assets

Restricted Assets	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Restricted Assets	45. Tata Motors Limited (“Parent Company”)—condensed financial information as to financial position, cash flows and results of operations has not been provided, as per the requirements of Rule 12-04 (a) of Regulation S-X, because restricted net assets of the consolidated subsidiaries does not exceed 25% of the consolidated net assets as at March 31, 2022. As at March 31, 2022 and 2021, Rs. Nil Nil

Other note

Other note	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other note	46. Project Reimagine was approved by the JLR board on February 11, 2021, which targets the production of more sustainable and fully electric luxury vehicles including the goal of having a fully electric fleet of luxury vehicles by the end of the decade and 100% of sales from pure battery electric vehicles by 2036, as well as striving toward achieving net zero carbon emissions across its supply chain, among other environmentally driven strategies by 2039. This revised strategy, particularly the cancellation of the Modular Longitudinal Architecture (MLA)—Mid architecture, resulted in a charge being recognised comprising the following: (i) Asset write-downs of GBP 951.8 million (Rs. 96,061.1 million) in relation to models cancelled. (ii) Restructuring costs of GBP 533.8 million (Rs. 53,881.9 million) includes Costs of GBP 526.4 million (Rs. 53,122.9 million) accruals to settle legal obligations on work performed to date and provisions for redundancies and other third party obligations and defined benefit past service cost of GBP 7.5 million (Rs.759.0 million).

Subsequent events

Subsequent events	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Subsequent events	47. 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 stakeholders which are under active consideration by the Ministry. The Company will assess the impact and its evaluation once the subject rules are notified and will give appropriate impact in its financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published.

Significant Investments in Subs

Significant Investments in Subsidiaries	12 Months Ended
	Mar. 31, 2022
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [text block]	48. The Company at its Board meeting held on October 12, 2021, approved the incorporation of a wholly owned subsidiary (“TML EV Co”) to undertake its passenger electric mobility business and executed a Securities Subscription Agreement with India Markets Rio Pte Ltd, an entity affiliated with TPG Rise Climate (the climate investing strategy of TPG’s global impact investing platform TPG Rise) for an aggregate investment of Rs 75,000 million in TML EV Co over the period of 18 months, subject to fulfilment of certain condition precedent, from the date of completion of the first tranche. Accordingly, Tata Passenger Electric Mobility Limited (TPEML) was formed on December 21, 2021. The transaction involves the primary investment of Rs 75,000 million by TPG Rise Climate in TPEML in tranches; and issuance and allotment of compulsorily convertible preference shares, having face value of Rs 1,000 each, by TPEML to TPG Rise Climate in lieu of such investment. The total amount of investment of Rs 75,000 million is bifurcated into two instruments CCPS A1 and CCPS A2 of investment of Rs 50,000 millions and investment of Rs 25,000 million, respectively. The remittance of the first tranche of Rs 37,500 million (50% of each instrument) has been received on March 29, 2022. CCPS A1 is convertible into fixed number of equity shares of TPEML and hence has been classified as equity in the financial statements of TPEML. In these consolidated financial statements, CCPS A1 has been reflected as part of non-controlling interests. CCPS A2 is convertible into variable number of equity shares of TPEML and hence has been classified as financial liability at fair value through profit and loss in the financial statements of TPEML and in these consolidated financial statements. As at March 31, 2022 the fair value of CCPS A2 is Rs 12,500 million. CCPS A1 is convertible into equity shares at any time after 2 years, at the option of the investor, and is convertible compulsorily and automatically at the agreed conversion date, which is linked to meeting one of the agreed conditions. CCPS A2 is convertible compulsorily and automatically into such number of equity shares determined as per a pre-determined formula at the conversion date, which is linked to meeting one of the agreed conditions. The Shareholders

Provisions Relating to Customer

Provisions Relating to Customer Liability	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Provisions Relating to Customer Liability	49. During the year ended March 31, 2022, Jaguar Land Rover has created a provision of Rs 4,286.6 million (GBP 43 million) in relation to customer liabilities arising from sanctions imposed against Russia by many countries, preventing the shipment of vehicles and certain parts to the Russian

Subsidiaries

Subsidiaries	12 Months Ended
	Mar. 31, 2022
Investments accounted for using equity method [abstract]
Subsidiaries	50. We had the following subsidiaries as at March 31, 2022: Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding (A) DIRECT SUBSIDIARIES 1 TML Business Services Limited India 100.00 2 Tata Motors Insurance Broking and Advisory Services Limited India 100.00 3 TMF Holdings Limited India 100.00 4 TML Holdings Pte. Limited Singapore 100.00 5 Tata Hispano Motors Carrocera S.A. Spain 100.00 6 Tata Hispano Motors Carrocerries Maghreb SA Morocco 100.00 7 Tata Precision Industries Pte. Limited Singapore 78.39 8 Tata Technologies Limited India 74.42 9 Tata Marcopolo Motors Limited India 61.86 10 Brabo Robotics and Automation Limited India 100.00 11 JT Special Vehicles Pvt. Limited India 100.00 12 TML CV Mobility Solutions Limited (Incorporated on June 7, 2021) India 100.00 13 Tata Passenger Electric Mobility Limited. (Incorporated on December 21, 2021) India 100.00 14 Tata Motors Passenger Vehicles Limited (Formerly known as TML Business Analytics Services Limited) India 100.00 (B) INDIRECT SUBSIDIARIES (i) Subsidiaries of Tata Motors Passenger Vehicles Limited. 15 Trilix S.r.l. Italy 100.00 (ii) Subsidiaries of Tata Passenger Electric Mobility Limited. 16 Tata Motors European Technical Centre PLC UK 100.00 (iii) Subsidiaries of TML Holdings Pte. Ltd. 17 Tata Daewoo Commercial Vehicle Company Limited South Korea 100.00 18 Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited South Korea 100.00 19 Tata Motors (Thailand) Limited Thailand 97.21 20 Tata Motors (SA) (Proprietary) Limited South Africa 60.00 21 PT Tata Motors Indonesia Indonesia 100.00 22 PT Tata Motors Distribusi Indonesia Indonesia 100.00 23 Jaguar Land Rover Automotive Plc UK 100.00 (iv) Subsidiaries of Jaguar Land Rover Automotive Plc 24 Jaguar Land Rover Holdings Limited UK 100.0 (v) Subsidiaries of Jaguar Land Rover Holdings Limited 25 Jaguar Land Rover Limited UK 100.0 26 Jaguar Land Rover Austria GmbH Austria 100.00 27 Jaguar Land Rover Japan Limited Japan 100.00 28 JLR Nominee Company Limited UK 100.00 Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding 29 Jaguar Land Rover Deutschland GmbH Germany 100.00 30 Jaguar Land Rover Classic Deutschland GmbH Germany 100.00 31 Jaguar Land Rover North America LLC USA 100.00 32 Jaguar Land Rover Nederland BV Netherlands 100.00 33 Jaguar Land Rover Portugal—Veículos e Peças, Lda. Portugal 100.00 34 Jaguar Land Rover Australia Pty Limited Australia 100.00 35 Jaguar Land Rover Italia Spa Italy 100.00 36 Jaguar Land Rover Korea Company Limited South Korea 100.00 37 Jaguar Land Rover (China) Investment Co. Limited China 100.00 38 Jaguar Land Rover Canada ULC Canada 100.00 39 Jaguar Land Rover France, SAS France 100.00 40 Jaguar Land Rover (South Africa) (Pty) Limited South Africa 100.00 41 Jaguar e Land Rover Brasil Indústria e Comércio de Veículos LTDA Brazil 100.00 42 Limited Liability Company “Jaguar Land Rover” (Russia) Russia 100.00 43 Jaguar Land Rover (South Africa) Holdings Limited South Africa 100.00 44 Jaguar Land Rover India Limited India 100.00 45 Jaguar Land Rover Espana SL Spain 100.00 46 Jaguar Land Rover Belux NV Belgium 100.00 47 Jaguar Cars South Africa (Pty) Limited South Africa 100.00 48 Jaguar Cars Limited UK 100.00 49 Land Rover Exports Limited UK 100.00 50 Land Rover Ireland Limited Ireland 100.00 51 The Daimler Motor Company Limited UK 100.00 52 Daimler Transport Vehicles Limited UK 100.00 53 S.S. Cars Limited UK 100.00 54 The Lanchester Motor Company Limited UK 100.00 55 Shanghai Jaguar Land Rover Automotive Services Company Limited China 100.00 56 Jaguar Land Rover Pension Trustees Limited UK 100.00 57 Jaguar Land Rover Slovakia s.r.o Slovakia 100.00 58 Jaguar Land Rover Singapore Pte. Ltd. Singapore 100.00 59 Jaguar Racing Limited UK 100.00 60 InMotion Ventures Limited UK 100.00 61 In-Car Ventures Limited ((Formerly known as Lenny Insurance Limited) UK 100.00 62 InMotion Ventures 2 Limited UK 100.00 63 InMotion Ventures 3 Limited UK 100.00 64 Jaguar Land Rover Colombia S.A.S Columbia 100.00 65 Jaguar Land Rover Ireland (Services) Limited Ireland 100.00 66 Jaguar Land Rover Taiwan Company Limited Taiwan 100.00 67 Jaguar Land Rover Servicios México, S.A. de C.V. Mexico 100.00 68 Jaguar Land Rover México, S.A.P.I. de C.V. Mexico 100.00 69 Jaguar Land Rover Hungary KFT Budapest 100.00 70 Jaguar Land Rover Classic USA LLC USA 100.00 71 Jaguar Land Rover Ventures Limited UK 100.00 72 Bowler Motors Limited (formerly known as Jaguar Land Rover Auto Ventures Limited) UK 100.00 73 Jaguar Land Rover (Ningbo) Trading Co. Limited China 100.00 Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding (vi) Subsidiaries of Tata Technologies Limited 74 Tata Technologies Pte Limited Singapore 74.42 75 Tata Technologies (Thailand) Limited Thailand 74.42 76 Tata Manufacturing Technologies (Shanghai) Limited China 74.42 77 INCAT International Plc. UK 74.42 78 Tata Technologies Inc. (Formerly known as INCAT GmbH) Germany 74.42 79 Tata Technologies Europe Limited UK 74.42 80 Tata Technologies Nordics AB UK 74.42 81 Tata Technologies Inc. USA 74.48 82 Tata Technologies de Mexico, S.A. de C.V. Mexico 74.48 83 Cambric Limited USA 74.48 84 Tata Technologies SRL Romania Romania 74.48 (vii) Subsidiaries of TMF Holdings Ltd. 85 Tata Motors Finance Solutions Limited India 100.00 86 Tata Motors Finance Limited India 100.00

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Statement of compliance	a. Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (referred to as “IFRS”) as issued by the International Accounting Standards Board (referred to as “IASB”).
Basis of preparation	b. Basis of preparation The consolidated financial statements have been prepared on historical cost basis except for certain financial instruments, which are measured at fair value at the end of each reporting period as explained in the accounting policies. Accounting policies are included in the relevant notes to the consolidated financial statements. For accounting policies related to financial assets and financial liabilities, refer note no. 39A.
Basis of consolidation	c. Basis of consolidation Subsidiaries The consolidated financial statements include Tata Motors Limited and its subsidiaries. Subsidiaries are entities controlled by the Company. Control exists when the Company (a) has power over the investee, (b) is exposed, or has rights, to variable returns from its involvement with the investee and (c) has the ability to affect those returns through its power to direct relevant activities of the investee. Relevant activities are those activities that significantly affect an entity’s returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements listed above. In assessing control, potential voting rights that currently are exercisable and other contractual arrangements that may influence control are taken into account. The impact of subsidiaries acquired or disposed of during the year are included in the consolidated financial statements from the effective date of acquisition and up to the effective date of disposal, as appropriate. Inter- company Non-controlling non-controlling non-controlling acquisition-by-acquisition non-controlling non-controlling non-controlling non-controlling Changes in the Company’s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amount of the Company’s interests and the non-controlling non-controlling When the Company loses control of a subsidiary, the profit or loss on disposal is calculated as the difference between (i) the aggregate of the fair value of consideration received and the fair value of any retained interest and; (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling Interests in joint arrangements A joint arrangement is an arrangement of which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Joint operations Certain of the Company’s activities, are conducted through joint operations, which are joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. The Company recognizes, in the consolidated financial statements, its share of the assets, liabilities, income and expenses of these joint operations incurred jointly with the other partners, along with its share of income from the sale of the output and any assets, liabilities and expenses that it has incurred in relation to the joint operation. Joint ventures A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. The results, assets and liabilities of a joint venture are incorporated in these financial statements using the equity method of accounting as described below. Associates Associates are those entities over which the Company has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. Significant influence is presumed to exist when the Company holds 20 percent or more of the voting power of the investee . If accounting policies of associates differ from those adopted by the Group, the accounting policies of associates are aligned with those of the Group. The results, assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting as described below. Equity method of accounting (equity accounted investees) An interest in an associate or joint venture is accounted for using the equity method from the date the investee becomes an associate or a joint venture and are recognized initially at cost. The carrying value of investment in associates and joint ventures includes goodwill identified on date of acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Company’s share of profits or losses, other comprehensive income and equity movements of equity accounted investments, from the date that significant influence or joint control commences until the date that significant influence or joint control ceases. When the Company’s share of losses exceeds its interest in an equity accounted investments, the carrying amount of that interest (including any long-term interests in the nature of net investments) is reduced to nil and the recognition of further losses is discontinued except to the extent that the Company has incurred constructive or legal obligations or has made payments on behalf of the investee. When the Company transacts with an associate or joint venture of the Company, unrealized profits and losses are eliminated to the extent of the Company’s interest in its associate or joint venture. Dividends are recognised when the right to receive payment is established.
Business Combinations	d. Business Combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method. Acquisition related costs are recognized in profit or loss as incurred. The acquiree’s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition are recognized at their fair value at the acquisition date, except certain assets and liabilities that are required to be measured as per the applicable standard. Purchase consideration in excess of the Company’s interest in the acquiree’s net fair value of identifiable assets, liabilities and contingent liabilities is recognized as goodwill. Excess of the Company’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities over the purchase consideration is recognized, after reassessment of fair value of net assets acquired, in the consolidated income statement.
Going Concern assessment	e. Going Concern assessment The Company’s consolidated financial statements have been prepared on a going concern basis. The Company has performed an assessment of its financial position as at March 31, 2022 and forecasts of the Company and JLR for a period of twelve months from the date of these financial statements (the ‘Going Concern Assessment Period’ and the ‘Foreseeable Future’). The Company and JLR have assessed their projected cash flows over the going concern assessment period. The base case uses the most recent Board-approved forecasts that include the going concern assessment period. The base case takes into account the Group’s expectations of the continued supply chain challenges relating to semiconductor shortages, the on-going COVID-19 For the Company, the base case has been further sensitized using more severe but plausible scenarios considering external market commentaries and other factors impacting the global economy and automotive industry. For JLR, a reverse stress test against the base case has been carried out to determine the decline in wholesale volume over a twelve-month period that would result in a liquidity level that breaches financing covenants. The reverse stress test assumes continued supply constraints result in demand that exceeds supply over the twelve-month period and assumes optimisation of supply to maximise production of higher margin products. In order to reach a liquidity level that breaches covenants, it would require a sustained decline in wholesale volumes of more tha compared to base case over a twelve-month period. JLR does not consider this scenario to be plausible given the reverse stress test volumes are significantly lower than those achieved during the peak of the COVID-19 Within the going concern assessment period there is a GBP1bn quarter-end In evaluating the forecasts, the Company and JLR have taken into consideration both the sufficiency of liquidity to meet obligations as they fall due as well as potential impact on compliance with financial covenants during the forecast period. These forecasts indicate that the Company and JLR will have sufficient liquidity to operate and discharge their liabilities as they become due, without breaching any relevant covenants, taking into account only cash generated from operations and the funding facilities existing on the date of authorization of these financial statements and as at March 31, 2022, including the presently undrawn revolving credit facilities. Based on the evaluation described above, management believes that the Company has sufficient financial resources available to it at the date of approval of these financial statements and that it will be able to continue as a ‘going concern’ in the foreseeable future and for a period upto at least twelve months from the date of authorisation of these financial statements.
Use of estimates and judgments	f. Use of estimates and judgments The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, expenses and disclosures of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses for the years presented. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed at each balance sheet date. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in 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 financial statements are included in the following notes: i) Note 13, 16 and 17 – Property, plant and equipment and intangible assets—useful lives and impairment, capitalization of product development costs ii) Note 15 – Impairment of goodwill iii) Note 20 – Recoverability/recognition of deferred tax assets iv) Note 25 – Provision for product warranty v) Note 36 – Measurement of assets and obligations relating to employee benefits v) Note 4 – Allowances for credit losses for finance receivables vii) Estimated discounts / incentives required to be paid to dealers on retail of vehicles viii) Note 2(e) – Going concern assessment ix) Estimation of uncertainties relating to the global health pandemic from COVID-19 COVID-19 COVID-19 COVID-19
Cost recognition	g. Cost recognition Costs and expenses are recognized when incurred and are classified according to their nature. Expenditure are capitalized, where appropriate, in accordance with the policy for internally generated intangible assets and represents employee costs, stores and other manufacturing supplies, and other expenses incurred for construction and product development undertaken by the Company. Material and other cost of sales as reported in the consolidated income statement is presented net of the impact of realized foreign exchange relating to derivatives hedging cost exposures.
Foreign currency	h. Foreign currency These consolidated financial statements are presented in Indian rupees, which is the functional currency of Tata Motors Limited. Transactions in foreign currencies are recorded at the exchange rate prevailing on the date of transaction. Foreign currency denominated monetary assets and liabilities are re-measured 1.) to the extent of exchange differences on foreign currency borrowings which are capitalized when they are regarded as an adjustment to interest costs. 2.) exchange difference on certain foreign currency borrowings which are designated as hedging instruments against net investment hedges of foreign operation. Exchange difference on such hedges are recognised with foreign currency translation reserve. For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations (having non-INR Exchange differences arising from the translation of foreign operations previously recognized in currency translation reserve in equity are not reclassified from equity to the consolidated income statement until the disposal of such operation.
Impairment	i. Impairment i) Goodwill Cash generating units to which goodwill is allocated are tested for impairment annually at each balance sheet date, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to that unit and then to the other assets of the unit pro rata on the basis of carrying amount of each asset in the unit. Goodwill impairment loss recognized is not reversed in subsequent period. ii) Equity accounted investments: Joint ventures and associates When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount with its carrying amount. Any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised to the extent that the recoverable amount of the investment subsequently increases. iii) Property, plant and equipment and other intangible assets At each balance sheet date, the Company assesses whether there is any indication that any property, plant and equipment and intangible assets with finite lives may be impaired. Intangible assets with indefinite useful lives and intangible assets not yet available for use, are tested for impairment annually at each balance sheet date, or earlier, if there is an indication that the asset may be impaired. If any such impairment exists the recoverable amount of an asset is estimated to determine the extent of impairment, if any. Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The Company also periodically assesses if there are any triggers for reversal of previously recognised impairment loss. A reversal of impairment loss is recognised if there is a trigger for reversal and the recoverable value exceeds the carrying value. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in the consolidated income statement. An asset or cash-generating unit impaired in prior years is reviewed at each balance sheet date to determine whether there is any indication of a reversal of impairment loss recognized in prior years.
Recent accounting pronouncements not yet adopted by the Company	j. Recent accounting pronouncements not yet adopted by the Company New Accounting pronouncements affecting amounts reported and /or disclosures in the financial statements. Accounting Standard Description Applicable date Amendments to IFRS 3 Reference to the conceptual framework January 1, 2022 Amendments to IAS 16 Proceeds before intended use January 1, 2022 Amendments to IAS 37 Onerous Contracts — Cost of Fulfilling a Contract January 1, 2022 Amendments to IAS 1 Classification of Liabilities as Current or Non-Current January 1, 2023 IFRS 17 Insurance Contracts January 1, 2023 Amendments to IFRS 3 – Reference to the conceptual framework Minor amendments were made to IFRS 3 Business Combinations to update the references to the Conceptual Framework for Financial Reporting and add an exception for the recognition of liabilities and contingent liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and Interpretation 21 Levies. The amendments also confirm that contingent assets should not be recognized at the acquisition date. The standard is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 16 – Property, Plant and Equipment—Proceeds before intended use The amendment to IAS 16 Property, Plant and Equipment (“PP&E”) prohibits an entity from deducting from the cost of an item of PP&E any proceeds received from selling items produced while the entity is preparing the asset for its intended use. It also clarifies that an entity is ‘testing whether the asset is functioning properly’ when it assesses the technical and physical performance of the asset. The financial performance of the asset is not relevant to this assessment. Entities must disclose separately the amounts of proceeds and costs relating to items produced that are not an output of the entity’s ordinary activities. The amendments are effective for annual periods beginning on or after January 1, 2022. Early application is permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 37 – Onerous Contracts—Cost of Fulfilling a Contract The amendment to IAS 37 clarifies that the direct costs of fulfilling a contract include both the incremental costs of fulfilling the contract and an allocation of other costs directly related to fulfilling contracts. Before recognizing a separate provision for an onerous contract, the entity recognizes any impairment loss that has occurred on assets used in fulfilling the contract. The amendments are effective for annual periods beginning on or after January 1, 2022. Early application is permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. Amendments to IAS 1 – Classification of Liabilities as Current or Non-Current In January 2020, the International Accounting Standards Board (Board) issued Classification of Liabilities as Current or Non-current, The amendments clarify that conditions that exist at the end of the reporting period are those which determine whether a right to defer settlement of a liability exists regardless of management intentions or expectations to exercise that right. The standard is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is assessing probable impact in its financial statements on adoption of these amendments. IFRS 17 Insurance Contracts In May 2017, IASB issued IFRS 17 which establishes the principles for recognition, measurement, presentation and disclosure of insurance contracts and supersedes IFRS 4 Insurance Contracts. The Company has assessed that there will be no impact upon adoption of IFRS 17.
Convenience translation	k. Convenience translation The consolidated financial statements have been presented in Indian rupees (“Rs.”), Tata Motors Limited’s functional currency. For the convenience of the reader, the financial statements as at and for the year ended March 31, 2022, have been translated into U.S. dollars at US$1.00 = Rs. 75.7925 based on fixing rate in the City of Mumbai on March 31, 2022, for cable transfers in Indian rupees as published by the Foreign Exchange Dealers’ Association of India (FEDAI). Such translation should not be construed as representation that the rupee amounts have been or could be converted into U.S. dollars at that or any other rate, or at all.

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Cash and Cash Equivalents	3B. Cash and cash equivalents consist of the following: As at March 31, 2022 2022 2021 (In millions) Cash balances US$ 1.5 Rs. 114.7 Rs. 111.1 Balances with banks (including deposits with original maturity of up to three months) 5,033.2 381,475.4 316,889.0 Total US$ 5,034.7 Rs. 381,590.1 Rs. 317,000.1

Finance receivables (Tables)

Finance receivables (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Finance Receivables	4B. Finance receivables consist of vehicle loans, the details of which are as follows: As at March 31, 2022 2022 2021 (In millions) Finance receivables US$ 4,623.0 Rs. 350,386.4 Rs. 359,625.9 Less: allowance for credit losses 238.5 18,074.3 12,476.8 Total US$ 4,384.5 Rs. 332,312.1 Rs. 347,149.1 Current portion 2,915.2 220,953.5 178,680.9 Non-current portion 1,469.3 111,358.6 168,468.2 Total US$ 4,384.5 Rs. 332,312.1 Rs. 347,149.1
Summary of Changes in Allowance for Credit Losses	Changes in the allowance for credit losses in finance receivables are as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 164.6 Rs. 12,476.8 Rs. 6,513.7 Rs. 8,330.5 Allowances made during the year 172.6 13,075.9 9,579.4 6,602.1 Written off (98.7 ) (7,478.4 ) (3,616.3 ) (8,418.9 ) Balance at the end US$ 238.5 Rs. 18,074.3 Rs. 12,476.8 Rs. 6,513.7

Allowance for trade and other_2

Allowance for trade and other receivables (Tables)	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Summary of Changes in Allowance for Credit Losses	Changes in the allowance for credit losses in finance receivables are as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 164.6 Rs. 12,476.8 Rs. 6,513.7 Rs. 8,330.5 Allowances made during the year 172.6 13,075.9 9,579.4 6,602.1 Written off (98.7 ) (7,478.4 ) (3,616.3 ) (8,418.9 ) Balance at the end US$ 238.5 Rs. 18,074.3 Rs. 12,476.8 Rs. 6,513.7
Trades and other receivables [Member]
Statement [line items]
Summary of Changes in Allowance for Credit Losses	Change in the allowances for trade and other receivables are as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 168.1 Rs. 12,743.8 Rs. 13,606.8 Rs. 12,720.9 Allowances made during the year 20.0 1,512.6 500.1 1,528.5 Written off (34.2 ) (2,592.2 ) (1,501.6 ) (741.9 ) Currency translation (1.4 ) (106.1 ) 138.5 99.3 Balance at the end US$ 152.5 Rs. 11,558.1 Rs. 12,743.8 Rs. 13,606.8

Other Investments - non-curre_2

Other Investments - non-current (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Investments Non current	As at March 31, 2022 2022 2021 (In millions) (a) Investments - measured at Fair value through Other Comprehensive Income Equity shares (quoted) US$ 105.8 Rs. 8,029.1 Rs. 4,993.9 Equity shares (unquoted) 88.4 6,697.1 5,807.7 Total US$ 194.2 Rs. 14,726.2 Rs. 10,801.6 (b) Investments - measured at Fair value through profit or loss Non-cumulative redeemable preference shares US$ 0.1 Rs. 4.0 Rs. 4.0 Cumulative redeemable preference shares 0.2 15.0 15.0 Equity shares (unquoted) 32.8 2,486.0 1,838.3 Convertible debentures 7.3 551.9 937.3 Others — — 86.8 Total US$ 40.4 Rs. 3,056.9 Rs. 2,881.4 (c) Investments - measured at amortised cost Investment in Government Securities (quoted) US$ 71.6 5,426.1 — US$ 71.6 Rs. 5,426.1 Rs. — Total (a+b+c) US$ 306.2 Rs. 23,209.2 Rs. 13,683.0

Other Investments - current (Ta

Other Investments - current (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Investments current	As at March 31, 2022 2022 2021 (In millions) (a) Investments - measured at Fair value through profit and loss Mutual funds US$ 758.9 Rs. 57,526.2 Rs. 29,723.4 Convertible debentures 6.8 515.0 — Total US$ 765.7 Rs. 58,041.2 Rs. 29,723.4 (b) Investments - measured at amortized cost Quoted: Investment in Government Securities US$ 90.5 Rs.6,856.2 Rs. — Unquoted: Mutual funds 2,140.0 162,194.8 160,788.4 Total US$ 2,230.5 Rs. 169,051.0 Rs. 160,788.4 Total (a+b) US$ 2,996.2 Rs. 227,092.2 Rs. 190,511.8

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Financial Assets - Current	Other financial assets - current consist of the following: As at March 31, 2022 2022 2021 (In millions) Derivative financial instruments US$ 253.1 Rs. 19,184.9 Rs. 28,514.2 Loans to channel partners 16.0 1,208.9 2,023.7 Advances and other receivables recoverable in cash 347.9 26,369.8 33,807.4 Inter corporate deposits 0.6 43.0 43.0 Government grant receivables 69.0 5,227.5 5,610.2 Restricted bank deposits 62.4 4,726.0 7,464.5 Lease receivables 3.8 289.2 238.6 Others 31.5 2,394.2 — Total US$ 784.3 Rs. 59,443.5 Rs. 77,701.6
Summary of Other Financial Assets - Non-current	Other financial assets - non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Derivative financial instruments US$ 266.2 Rs. 20,175.9 Rs. 32,612.2 Loans to channel partners 93.3 7,071.8 7,063.5 Advance and other receivables recoverable in cash 87.7 6,648.2 7,611.3 Margin money with banks 48.0 3,638.4 5,346.8 Government grants receivables 161.5 12,241.0 6,656.7 Loans to employees 3.8 289.8 246.0 Restricted deposits 27.7 2,099.8 3,244.6 Others 106.4 8,063.5 7,404.6 Total US$ 794.6 Rs. 60,228.4 Rs. 70,185.7

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Inventories	Inventories consist of the following: As at March 31, 2022 2022 2021 (In millions) Raw materials, components and consumables US$ 761.6 Rs. 57,726.9 Rs. 44,113.0 Work-in-progress 738.4 55,965.4 43,734.8 Finished goods 3,150.1 238,753.7 273,017.2 Total US$ 4,650.1 Rs. 352,446.0 Rs. 360,865.0

Other current assets (Tables)

Other current assets (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Current Assets	Other current assets consist of the following: As at March 31, 2022 2022 2021 (In millions) Advances to suppliers and contractors US$ 107.6 Rs. 8,152.1 Rs. 5,175.5 Taxes recoverable, statutory deposits and dues from government 531.9 40,312.8 41,751.7 Prepaid expenses 267.7 20,292.9 12,201.3 Employee benefits — — 439.3 Others 91.1 6,907.9 3,420.4 Total US$ 998.3 Rs. 75,665.7 Rs. 62,988.2

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Non-current Assets	Other non-current assets consist of the following: As at March 31, 2022 2022 2021 (In millions) Taxes recoverable, statutory deposits and dues from government US$ 82.0 Rs. 6,215.9 Rs. 9,083.5 Prepaid expenses 37.3 2,825.2 1,831.0 Employee benefits 569.6 43,169.4 50.9 Others 26.4 2,004.6 2,920.1 Total US$ 715.3 Rs. 54,215.1 Rs. 13,885.5

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Estimated Useful Lives of Assets	Estimated useful lives of the assets are as follows: Type of Asset Estimated useful life Buildings 20 to 60 years Plant and equipment 3 to 30 years Computers 3 to 6 years Vehicles 3 to 11 years Furnitures and fixtures 3 to 21 years
Summary of Property, Plant and Equipment	Property, plant and equipment consists of the following: Land and buildings Plant and Vehicles Computers Furniture fixtures Heritage Assets Capital work-in-progress Total (In millions) Cost as at April 1, 2021 Rs. 315,064.9 Rs. 1,356,630.4 Rs. 6,697.1 Rs. 27,432.1 Rs. 18,110.0 Rs. 3,536.9 Rs. 85,087.8 Rs. 1,812,559.1 Additions 6,150.5 124,013.6 549.8 2,273.3 1,215.3 50.8 82,887.8 217,141.1 Transferred to gross block — — — — — — (130,754.0 ) (130,754.0 ) Assets held for sale (915.5 ) — — — — (191.6 ) — (1,107.1 ) Write down of assets — — — — — — (722.8 ) (722.8 ) Currency translation (3,918.8 ) (17,141.6 ) (43.8 ) (619.7 ) (643.0 ) (17.4 ) 155.1 (22,229.2 ) Disposals/Adjustments (433.7 ) (12,303.3 ) (1,692.9 ) (203.4 ) (745.0 ) (88.7 ) — (15,467.0 ) Cost as at March 31, 2022 315,947.4 1,451,199.1 5,510.3 28,882.2 17,937.3 3,290.0 36,653.9 1,859,420.1 Accumulated Depreciation as at April 1, 2021 (69,641.1 ) ( 885,252.8 ) (3,489.9 ) (17,538.9 ) (11,924.7 ) (1,670.9 ) — (989,518.3 ) Depreciation for the year (12,862.1 ) (91,543.2 ) (870.3 ) (2,166.9 ) (1,013.3 ) — — (108,455.8 ) Assets held for sale 608.8 — — — — — — 608.8 Reversal of impairment loss (refer note 18(c)) — 264.0 0.6 24.6 63.6 — 352.8 Write down of assets — — — — — (273.3 ) — (273.3 ) Currency translation 1,077.5 11,583.1 32.6 345.5 151.1 — — 13,189.8 Disposals/Adjustments 175.0 12,002.4 925.9 155.6 550.7 — — 13,809.5 Accumulated Depreciation as at March 31, 2022 (80,641.9 ) (952,946.5 ) (3,401.1 ) (19,180.1 ) (12,172.7 ) (1,944.2 ) — (1,070,286.4 ) Net carrying amount as at March 31, 2022 Rs. 235,305.5 Rs. 498,252.6 Rs. 2,109.1 Rs. 9,702.1 Rs. 5,764.7 Rs. 1,345.8 Rs. 36,653.9 Rs. 789,133.7 US$ 10,411.8 Land and Plant and Vehicles Computers Furniture fixtures Heritage Capital work-in-progress Total (In millions) Cost as at April 1, 2020 Rs. 295,033.7 Rs. 1,215,337.7 Rs. 6,146.1 Rs. 27,159.4 Rs. 17,571.2 Rs. 3,762.3 Rs. 89,046.8 Rs. 1,654,057.1 Additions 3,959.5 76,015.8 1,262.8 470.2 284.6 — 94,659.8 176,652.7 Transferred to Gross Block — — — — — — (81,144.2 ) (81,144.2 ) Addition through business acquisitions — 0.7 3.0 0.9 2.3 — — 6.9 Impairment of assets- reimagine (refer note 46) — — — — — — (22,978.4 ) (22,978.4 ) Reversal of impairment loss (refer note 18(a)) — — — — — — 214.7 214.7 Currency translation 16,911.4 70,040.3 137.4 1,346.3 995.6 147.4 5,289.1 94,867.5 Disposals/Adjustments (839.7 ) (4,764.1 ) (852.2 ) (1,544.7 ) (743.7 ) (372.8 ) — (9,117.2 ) Cost as at March 31, 2021 315,064.9 1,356,630.4 6,697.1 27,432.1 18,110.0 3,536.9 85,087.8 1,812,559.1 Accumulated Depreciation as at April 1, 2020 (54,484.5 ) (752,693.4 ) (2,718.1 ) (16,171.0 ) (10,925.7 ) (1,670.9 ) — (838,663.6 ) Depreciation for the year (12,180.3 ) (91,022.9 ) (1,222.9 ) (2,189.3 ) (1,048.6 ) — — (107,664.0 ) Addition through business aquisitions — (0.3 ) (0.4 ) (0.4 ) (0.3 ) — — (1.4 ) Reversal of impairment loss (refer note 18 (a)) 178.6 1,473.1 4.2 8.7 2.0 — — 1,666.6 Currency translation (3,193.9 ) (45,760.5 ) (68.2 ) (624.7 ) (582.9 ) — — (50,230.2 ) Writeoff/impairment of assets (395.2 ) (239.1 ) — (4.5 ) — — — (638.8 ) Disposals/Adjustments 434.2 2,990.3 515.5 1,442.3 630.8 — — 6,013.1 Accumulated Depreciation as at March 31, 2021 (69,641.1 ) (885,252.8 ) (3,489.9 ) (17,538.9 ) (11,924.7 ) (1,670.9 ) — Rs. (989,518.3 ) Net carrying amount as at March 31, 2021 Rs. 245,423.8 Rs. 471,377.6 Rs. 3,207.2 Rs. 9,893.2 Rs. 6,185.2 Rs. 1,866.0 Rs. 85,087.8 Rs. 823,040.8

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary Of Break Up Of Lease Liabilities Included In Consolidated Balance Sheet	The following amounts are included in the Consolidated Balance Sheet: As at March 31, 2022 2022 2021 (In millions) Current lease liabilities US$ 106.7 Rs. 8,095.4 Rs. 8,140.0 Non-current lease liabilities 786.7 59,624.4 54,120.6 Total lease liabilities US$ 893.4 Rs. 67,719.8 Rs. 62,260.6
Summary of Amounts Recognized in the Consolidated Income Statement	The following amounts are recognised in the consolidated income statement: For the year ended March 31, 2022 2022 2021 (In millions) Interest expense on lease liabilities US$ 71.5 Rs. 5,417.6 Rs. 4,959.8 Variable lease payment not included in the measurement of lease liabilities 0.5 35.7 0.6 Expenses related to short-term leases 15.2 1,155.8 949.1 Expenses related to low-value assets, excluding short-term leases of low-value assets 15.2 1,151.4 756.9 Income from sub-leasing of right-of-use assets US$ 0.1 Rs. 9.9 Rs. —
Summary Of Quantitative Information About Right to use Assets	Right of use assets consist of the following: (In millions) Land Buildings Plant, Furniture, Vehicles Computers & other IT Other Total Cost as at April 1, 2021 Rs. 3,060.1 Rs. 69,650.7 Rs. 14,045.9 Rs. 1,414.8 Rs. 1,753.7 Rs. 4,164.6 Rs. 398.1 Rs. 94,487.9 Additions — 10,778.9 1,808.8 331.8 1,493.9 439.7 107.4 14,960.5 Disposals/Adjustments — (1,571.0 ) (121.4 ) — (84.6 ) (70.2 ) — (1,847.2 ) Currency translation (25.2 ) (999.8 ) (127.7 ) (64.7 ) (29.2 ) (38.5 ) (7.8 ) (1,292.9 ) Cost as at March 31, 2022 3,034.9 77,858.8 15,605.6 1,681.9 3,133.8 4,495.6 497.7 106,308.3 Accumulated amortisation as at April 1, 2021 (818.5 ) (17,257.7 ) (6,701.3 ) (292.7 ) (927.4 ) (3,387.7 ) (195.8 ) (29,581.1 ) Amortisation for the year (397.4 ) (7,087.2 ) (2,476.7 ) (350.8 ) (217.8 ) (462.1 ) (168.2 ) (11,160.2 ) Amortisation - considered as employee cost — — — — (208.0 ) — — (208.0 ) Reversal of impairment loss (refer note 18(c)) — 37.6 — — — — — 37.6 Disposals/Adjustments — 864.0 1.6 — 32.5 70.2 — 968.3 Currency translation 17.8 310.4 92.8 14.9 23.2 29.8 6.6 495.5 Accumulated amortisation as at March 31, 2022 (1,198.1 ) (23,132.9 ) (9,083.6 ) (628.6 ) (1,297.5 ) (3,749.8 ) (357.4 ) (39,447.9 ) Net carrying amount as at March 31, 2022 Rs. 1,836.8 Rs. 54,725.9 Rs. 6,522.0 Rs. 1,053.3 Rs. 1,836.3 Rs. 745.8 Rs. 140.3 Rs. 66,860.4 US$ 882.2 (In millions) Land Buildings Plant, Furniture, Vehicles Computers & Other Total Cost as at April 1, 2020 Rs. 2,731.4 Rs. 60,031.8 Rs. 11,777.1 Rs. 1,330.1 Rs. 1,023.5 Rs. 3,361.4 Rs. 361.5 80,616.8 Additions 206.6 6,728.7 2,902.3 17.4 670.9 671.8 8.3 Rs. 11,206.0 Disposals/Adjustments — (1,169.8 ) (1,128.2 ) — (10.8 ) — — (2,308.8 ) Currency translation 122.1 4,060.0 494.7 67.3 70.1 131.4 28.3 4,973.9 Cost as at March 31, 2021 3,060.1 69,650.7 14,045.9 1,414.8 1,753.7 4,164.6 398.1 94,487.9 Accumulated amortisation as at April 1, 2020 (353.8 ) (9,961.1 ) (4,081.4 ) (139.8 ) (340.9 ) (2,579.4 ) (91.9 ) (17,548.3 ) Amortisation for the year (428.7 ) (7,198.2 ) (2,649.8 ) (144.7 ) (532.7 ) (727.0 ) (93.2 ) (11,774.3 ) Amortisation - considered as employee cost — — — — (27.5 ) — — (27.50 ) Reversal of impairment loss (refer note 18 (a)) — 19.1 101.3 — — 0.1 — 120.5 Disposals/Adjustments — 607.7 174.2 — 5.2 — — 787.1 Currency translation (36.0 ) (725.2 ) (245.6 ) (8.2 ) (31.5 ) (81.4 ) (10.7 ) (1,138.6 ) Accumulated amortisation as at March 31, 2021 (818.5 ) (17,257.7 ) (6,701.3 ) (292.7 ) (927.4 ) (3,387.7 ) (195.8 ) (29,581.1 ) Net carrying amount as at March 31, 2021 Rs. 2,241.6 Rs. 52,393.0 Rs. 7,344.6 Rs. 1,122.1 Rs. 826.3 Rs. 776.8 Rs. 202.3 Rs. 64,906.8
Summary of Additional Information about Leasing Activities for Lessor	The following amounts are included in the Consolidated Balance Sheet : As at March 31, 2022 2022 2021 (In millions) Current lease receivables US$ 3.8 Rs. 289.2 Rs. 238.6 Non-current lease receivables 56.8 4,307.0 1,269.0 Total lease receivables US$ 60.6 Rs. 4,596.2 Rs. 1,507.6 The following amounts are recognised in the consolidated income statement : For the year ended March 31, 2022 2022 2021 (In millions) Sales Revenue for finance leases US$ 36.8 Rs. 2,785.8 Rs. 1,377.5 Finance income on the net investment in finance leases 3.4 260.2 16.2
Summary of Maturity Analysis of Finance Lease Payments Receivable	The table below provides details regarding the contractual maturities of finance lease receivables as at March 31, 2022 and March 31, 2021 : As at March 31, 2022 2022 2021 Due in 1st Year US$ 3.8 Rs. 289.2 Rs. 238.6 Due in 2nd Year 4.3 334.9 95.1 Due in 3rd to 5th Year 15.2 1,148.6 333.6 Due beyond 5th Year 37.3 2,823.5 840.3 Total contractual cash flows US$ 60.6 Rs. 4,596.2 Rs. 1,507.6

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Goodwill	As at March 31, 2022 2022 2021 (In millions) Balance as on April 1,2020 US$ 106.0 Rs. 8,037.2 Rs. 7,770.6 Currency translation 0.5 34.5 266.6 Balance as on March 31,2021 US$ 106.5 Rs. 8,071.7 Rs. 8,037.2 The carrying amount of goodwill has been allocated to CGU as follows: As at March 31, 2022 2022 2021 (In millions) Passenger vehicles - automotive and related activity segment (Tata and other brand vehicles) US$ 13.1 Rs. 990.9 Rs. 990.9 Software consultancy and service 93.4 7,080.8 7,046.3 Total US$ 106.5 Rs. 8,071.7 Rs. 8,037.2

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Intangible Assets	16B. Intangible assets consist of the following: Software Patents and technological Customer related Intellectual rights and Product development Indefinite life Intangible Assets development Total (In millions) Cost as at April 1, 2021 Rs. 95,999.6 Rs. 17,321.6 Rs. 6,627.8 Rs. 10,292.9 Rs. 1,011,615.9 Rs. 55,966.1 Rs. 122,684.3 Rs. 1,320,508.2 Additions 2,731.4 351.6 — 26.1 112,493.9 — 57,488.3 * 173,091.3 Capitalised product development — — — — — — (114,076.0 ) (114,076.0 ) Write down of assets — — — — — — (918.1 ) (918.1 ) Currency translation (1,241.4 ) (205.9 ) (89.4 ) (912.2 ) 12,538.3 — (184.1 ) 9,905.3 Fully amortized not in use (530.9 ) — — (227.9 ) (111,645.3 ) — — (112,404.1 ) Cost as at March 31, 2022 96,958.7 17,467.3 6,538.4 9,178.9 1,025,002.8 55,966.1 64,994.4 1,276,106.6 Accumulated amortization at April 1, 2021 (69,031.5 ) (16,123.9 ) (4,619.7 ) (3,962.1 ) (598,977.8 ) (13,309.9 ) — (706,024.9 ) Amortization for the year (7,307.5 ) (393.2 ) (258.9 ) (315.7 ) (111,425.9 ) — — (119,701.2 ) Reversal for impairment loss (refer note 18(c)) (0.2 ) — — — — — — (0.2 ) Currency translation 986.5 200.9 68.5 227.6 (17,456.2 — — (15,972.7 ) Fully amortized not in use 530.9 — — 227.9 111,645.3 — — 112,404.1 Accumulated amortization at March 31, 2022 (74,821.8 ) (16,316.2 ) (4,810.1 ) (3,822.3 ) (616,214.6 ) (13,309.9 ) — (729,294.9 ) Net carrying amount as at March 31, 2022 Rs. 22,136.9 Rs. 1,151.1 Rs. 1,728.3 Rs. 5,356.6 Rs. 408,788.2 Rs. 42,656.2 R s. 64,944.4 Rs. 546,811.7 US$ 7,214.6 Cost as at April 1, 2020 Rs. 81,722.8 Rs. 16,248.8 Rs. 6,161.0 Rs. 5,578.9 Rs. 806,853.2 Rs. 55,966.1 Rs. 245,261.4 Rs. 1,217,792.2 Additions 8,448.6 7.9 — — 53,251.7 — 78,662.6 * 140,370.8 Capitalised product development — — — — — — (156,019.7 ) (156,019.7 ) Additions through business acquisitions 11.0 — — — — — — 11.0 Disposal /Adjustment (17.3 ) — — — — — — (17.3 ) Reversal for impairment loss (refer note 18(a)) — — — — — — 364.3 364.3 Impairement of assets - Reimagine (refer note 46) — — — — — — (73,082.7 ) (73,082.7 ) Currency translation 6,063.9 1,064.9 466.8 4,714.0 151,511.0 — 27,498.4 191,319.0 Fully amortized not in use (229.4 ) — — — — — — (229.4 ) Cost as at March 31, 2021 95,999.6 17,321.6 6,627.8 10,292.9 1,011,615.9 55,966.1 122,684.3 1,320,508.2 Accumulated amortization at April 1, 2020 (56,702.7 ) (14,815.9 ) (4,054.1 ) (2,488.6 ) (461,876.5 ) (13,309.9 ) — (553,247.7 ) Amortization for the year (8,297.4 ) (246.9 ) (248.0 ) (268.3 ) (101,139.3 ) — — (110,199.9 ) Additions through business acquisitions (2.0 ) — — — — — — (2.0 ) Reversal for impairment loss (refer note 18(a)) — — — — 1,347.4 — — 1,347.4 Disposal /Adjustment (2.4 ) — — — — — — (2.4 ) Currency translation (4,256.4 ) (1,061.1 ) (317.6 ) (1,205.2 ) (37,309.4 ) — — (44,149.7 ) Fully amortized not in use 229.4 — — — — — — 229.4 Accumulated amortization at March 31, 2021 (69,031.5 ) (16,123.9 ) (4,619.7 ) (3,962.1 ) (598,977.8 ) (13,309.9 ) — (706,024.9 ) Net carrying amount as at March 31, 2021 Rs. 26,968.1 Rs. 1,197.7 Rs. 2,008.1 Rs. 6,330.8 Rs. 412,638.1 Rs. 42,656.2 Rs. 122,684.3 Rs. 614,483.3 * Additions include allocation of central overheads amounting to Rs. 5,294.1 million and Rs 8,061.2 million for the year ended March 31, 2022 and 2021, respectively. 1. The useful life of trademarks and brands in respect of the acquired Jaguar Land Rover businesses have been determined to be indefinite as the Company expects to generate future economic benefits indefinitely from these assets. 2. During the year ended March 31, 2014, legislation was enacted that allows United Kingdom (UK) companies to elect for the Research and Development Expenditure Credit (RDEC) on qualifying expenditures incurred since April 1, 2013, instead of the existing super-deduction rules. As a result of this election by the Company’s subsidiary in the UK, Rs. 3,970.6 million Rs. 3,461.5 million
Summary of Estimated Useful Lives of Intangible Assets	For intangible assets with finite lives, amortization is provided on a straight-line basis over the estimated useful lives of the acquired intangible assets as per the estimated amortization period below Type of Asset Estimated amortization period Patents and technological know-how 2 to 12 years Customer related intangibles - Dealer network 20 years Intellectual property rights 3 to 10 years Software 1 to 8 years

Impairment assessment of Jagu_2

Impairment assessment of Jaguar Land Rover Business (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary Of Key Assumptions Used To Calculate The Recoverable Amount	The value of key assumptions used to calculate the recoverable amount are as follows: As at March 31, 2022 2021 2020 Pre-tax discount rate 13.4 % 13.6 % 12.5 % Terminal value variable profit (%GVR) 24.8 % 21.4 % 19.7 % Terminal value capital expenditures (%GVR) 10.0 % 8.9 % 9.1 %
Summary Of Value Assigned To The Key Assumptions Must Change For The Recoverable Amount Of The CGU	The table below shows the amount by which the value assigned to the key assumptions must change for the recoverable amount of the CGU to be equal to its carrying amount: As at March 31, 2022 2021 Revised % Change Revised % Change Pre-tax discount rate 14.6 % 8.4 % n/a n/a Terminal value variable profit (%GVR) 24.4 % -1.7 % 20.1 % -6.3 % Terminal value capital expenditures (%GVR) 10.3 % 3.5 % 10.2 % 15.1 %

Impairment losses_(reversal) _2

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions (Tables)	12 Months Ended
	Mar. 31, 2022
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Summary of recoverable amount of cash generating unit	The fair value of the CGU is as follows: As at March 31, 2021 2020 (in millions) Recoverable amount 146,186.0 91,203.1
Summary of approach and key assumptions used to determine cgu fvlcd	As at March 31, 2021 2020 Enterprise value to Sales multiple 1.27 0.75
Summary of Impairment of Jaguar Land Rover Business	The impairment loss recognised in the year ended March 31, 2020 and its subsequent reversal in the year ended March 31, 2021 was as follows: As at March 31, 2021 2020 (in millions) Property, plant and equipment (refer note 13) (1,881.3 ) 2,215.0 Right of use assets (refer note 14) (120.5 ) 144.3 Other intangible assets (refer note 16) (1,711.7 ) 2,095.5 Total (3,713.5 ) 4,454.8
Summary of value of key assumptions used to calculate the aggregate impairment loss recognised	The change in the following assumptions used in the impairment review would, in isolation, lead to a change in FVLCD as at March 31, 2021 (although it should be noted that these sensitivities do not take account of potential mitigating actions): As at March 31, 2021 2020 (in millions) Decrease in Enterprise value (EV) to Sales multiple by 10% 14,618.6 9,120.3

Investments in equity account_2

Investments in equity accounted investees (Tables)	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Summary of Investments in Equity Accounted Investees	(c) Summary of carrying amount of the Company’s interest in equity accounted investees: As at March 31, 2022 2022 2021 (In millions) Carrying amount in immaterial associates US$ 153.0 Rs. 11,598.1 Rs. 10,230.7 Carrying amount in material joint venture 419.6 31,796.7 31,676.8 Carrying amount in immaterial joint venture 1.3 99.1 100.4 US$ 573.9 Rs. 43,493.9 Rs. 42,007.9 (d) Summary of Company’s share of profit/(loss) in equity accounted investees: Year ended March 31, 2022 2022 2021 2020 (In millions) Share of profit/(loss) in immaterial associates US$ 17.3 Rs. 1,314.0 Rs. (164.1 ) Rs. 163.2 Share of profit/(loss) in material joint venture (24.4 ) (1,848.0 ) (4,110.5 ) (10,027.0 ) Share of profit/(loss) on other adjustments in material joint venture (2.7 ) (206.6 ) 485.0 (136.2 ) US$ (9.8 ) Rs. (740.6 ) Rs. (3,789.6 ) Rs. (10,000.0 ) (e) Summary of Company’s share of other comprehensive income in equity accounted investees: Year ended March 31, 2022 2022 2021 2020 (In millions) Share of other comprehensive income in immaterial associates US$ 0.6 Rs. 47.7 Rs. 30.2 Rs. (24.8 ) Currency translation - immaterial associates — 3.7 18.7 (8.9 ) Currency translation - material joint venture 28.8 2,176.5 1,479.9 1,035.0 Currency translation - immaterial joint ventures — (1.3 ) 1.5 — US$ 29.4 Rs. 2,226.6 Rs. 1,530.3 Rs. 1,001.3
Immaterial associates [Member]
Statement [line items]
Summary of Financial Information of Immaterial Associates Accounted for using the Equity Method	The Company has no material associates as at March 31, 2022. 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, 2022 2022 2021 (In millions) Carrying amount of the Company’s interest in associates US$ 153.0 Rs. 11,598.1 Rs. 10,230.7 Year ended March 31, 2022 2022 2021 2020 (In millions) Company’s share of profit/(loss) in associates * US$ 17.3 Rs. 1,314.0 Rs. (164.1 ) Rs. 163.2 Company’s share of other comprehensive income in associates 0.7 51.4 48.9 (33.7 ) Company’s share of total comprehensive income in associates US$ 18.0 Rs. 1,365.4 Rs. (115.2 ) Rs. 129.5
Summary of Joint Venture	(ii) The aggregate summarized financial information in respect of the Company’s immaterial joint ventures that are accounted for using the equity method is set forth below. Year ended March 31, 2022 2022 2021 2020 (In millions) Carrying amount of the Company’s interest in immaterial joint ventures US$ 1.3 Rs. 99.1 Rs. 100.4 Rs. — Year ended March 31, 2022 2022 2021 2020 (In millions) Company’s share of profit/(loss) in immaterial joint ventures* US$ — Rs. — Rs. — Rs. — Company’s share of other comprehensive income in immaterial joint ventures — (1.3 ) 1.5 — Company’s share of total comprehensive income in immaterial joint ventures US$ — Rs. (1.3 ) Rs. 1.5 Rs. —
Chery Jaguar Land Rover Automotive Co. Limited [member]
Statement [line items]
Summary of Joint Venture	(i) Details of the Company’s material joint venture as at March 31, 2022 are as follows: Principal activity Principal % holding Name of joint venture 2022 2021 Chery Jaguar Land Rover Automotive Co. Limited (Chery) Manufacture and China 50 % 50 % The following tables sets out the summarised financial information of Chery after adjusting for material differences in accounting policies: As at March 31, 2022 2022 2021 (In millions) Current assets US$ 825.1 Rs. 62,539.3 Rs. 57,187.6 Non-current assets 1,892.4 143,432.4 145,811.8 Current liabilities (1,810.5 ) (137,225.3 ) (137,502.0 ) Non-current liabilities (55.6 ) (4,216.6 ) (1,157.3 ) The above amounts of assets and liabilities include the following: Cash and cash equivalents 512.9 38,874.2 32,497.0 Current financial liabilities (excluding trade and other payables and provisions) (586.0 ) (44,411.1 ) (50,495.7 ) Other consolidation adjustments (6.2 ) (468.2 ) (493.3 ) Non-current financial liabilities (excluding trade and other payables and provisions) (50.7 ) (3,845.0 ) (391.8 ) Share of net assets of material joint venture 425.7 32,264.9 32,170.1 Carrying amount of the Company’s interest in joint venture US$ 419.5 Rs. 31,796.7 Rs. 31,676.8 F- 39 Year ended March 31, 2022 2022 2021 2020 (In millions) Revenue US$ 2,241.4 Rs. 169,884.5 Rs. 180,580.0 Rs. 116,090.2 Net income/(loss) (48.8 ) (3,695.9 ) (8,220.9 ) (20,054.0 ) Total comprehensive income for the year (48.8 ) (3,695.9 ) (8,220.9 ) (20,054.0 ) The above net income includes the following: Depreciation and amortization 243.1 18,423.7 19,898.1 18,047.3 Interest income (6.7 ) (508.9 ) (720.8 ) (1,223.7 ) Interest expense (net) 22.8 1,730.4 2,030.8 2,223.4 Income tax credit/(expenses) US$ 26.9 Rs. 2,035.8 Rs. 3,060.7 Rs. 5,053.6
Summary of Reconciliation of Financial Information to Carrying Amount of Interest in Joint Venture	Reconciliation of above summarized financial information to the carrying amount of the interest in the joint venture recognized in the consolidated financial statements: As at March 31, 2022 2022 2021 (In millions) Net assets of the joint venture US$ 851.4 Rs. 64,529.8 Rs. 64,340.1 Proportion of the Company’s interest in joint venture 425.7 32,264.9 32,170.1 Other consolidation adjustments (6.2 ) (468.2 ) (493.3 ) Carrying amount of the Company’s interest in joint venture US$ 419.5 Rs. 31,796.7 Rs. 31,676.8

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Domestic and Foreign Components of Net Income Before Income Tax	The domestic and foreign components of net income before income tax: Year ended March 31, 2022 2022 2021 2020 (In millions) Net income/(loss) before income taxes India US$ (348.1) Rs. (26,380.2) Rs. (28,703.4) Rs. (57,230.3 ) Other than India (578.1) (43,787.1) (88,023.9) (52,109.3 ) Total US$ (926.2 ) Rs. (70,167.3) Rs. (116,727.3) Rs. (109,339.6)
Summary of Domestic and Foreign Components of Income Tax Expense	The domestic and foreign components of income tax expense: Year ended March 31, 2022 2022 2021 2020 (In millions) Current taxes India US$ 44.8 Rs. 3,397.3 1,363.6 Rs. 1,900.7 Other than India 307.4 23,302.5 15,738.2 17,029.9 Deferred taxes India (1.6 ) (124.3 ) 146.5 (1,363.0 ) Other than India 206.2 15,629.4 8,162.4 (13,923.1 ) Total income tax expense/(credit) US$ 556.8 Rs. 42,204.9 Rs. 25,410.7 Rs. 3,644.5
Summary of Reconciliation of Estimated Income Tax to Income Tax Expense	The reconciliation of income tax expense calculated as per tax rates applicable to individual entities with income tax expense/(credit) reported in the income statement is as Year ended March 31, 2022 2022 2021 2020 (In millions) Income/(loss) before income taxes US$ (926.2 ) Rs. (70,167.3 ) Rs. (116,727.3 ) Rs. (109,339.6 ) Income tax expense at tax rates applicable to individual entities (125.5 ) (9,514.7 ) (22,615.8 ) (26,033.5 ) Additional deduction for patent, research and product development cost (0.2 ) (13.4 ) 16.6 (2,816.2 ) Items (net) not deductible for tax /not liable to tax : - foreign Currency (gain)/loss relating to loans and deposits (net), foreign Currency (gain)/loss arising on account of Integral foreign operations (0.5 ) (38.3 ) 49.5 474.5 - interest and other expenses relating to borrowings for investment 8.4 638.6 315.7 558.0 - Dividend from investments (other than subsidiaries, joint operations, equity accounted investees) — — — (69.2 ) - Write-down of assets not qualifying for tax relief — — 4,295.6 — - Others 21.2 1,607.6 634.7 1,505.0 Undistributed earnings of subsidiaries, joint operations and equity accounted investees 53.7 4,072.5 3,109.3 (855.6 ) Deferred tax assets not recognized because realization is not probable 465.5 35,281.9 39,658.8 28,517.0 Utilization/credit of unrecognized tax losses, unabsorbed depreciation and other tax benefits (95.7 ) (7,253.4 ) (3,471.6 ) (3,240.2 ) Previously recognised deferred tax assets written down (0.8 ) (63.4 ) (1.0 ) 492.7 Profit on sale of investments in subsidiaries and Others — — 15.2 — Tax on share of (profit)/loss of equity accounted investees (net) (0.9 ) (70.1 ) 744.9 1,913.5 Impact of change in statutory tax rates (refer note below) 0.3 20.4 929.6 3,973.5 Others 62.0 4,708.0 1,729.2 (775.0 ) Profit on sale of passenger vehicle undertaking (Common control transaction) 169.3 12,829.2 — — Income tax expense/(credit) reported in consolidated income statement US$ 556.8 Rs. 42,204.9 Rs. 25,410.7 Rs. 3,644.5
Summary of Significant Components of Deferred Tax Assets and Liabilities	Significant components of deferred tax assets and liabilities for the year ended March 31, 2022 are as follows: Opening Recognized in profit or loss Recognized in/reclassified from other Movement due to Closing balance Translation Other than (In millions) Deferred tax assets: Unabsorbed depreciation Rs. 20,906.9 Rs. (1,543.1 ) Rs. Rs. — Rs. (774.0 ) Rs. 18,589.8 Business loss carry forwards 18,642.3 (4,817.7 ) 160.4 — (17,291.3 ) (3,306.3 ) Expenses deductible in future years: — Provisions, allowances for doubtful receivables and others 34,812.9 (3,565.3 ) 932.1 0.8 (723.3 ) 31,457.2 Compensated absences and retirement benefits 9,645.5 (9,207.0 ) 3,315.5 (12,042.0 ) — (8,288.0 ) Minimum alternate tax carry-forward 0.5 508.1 — — — 508.6 Property, plant and equipment 77,331.0 33,285.7 (2,347.8 ) — — 108,268.9 Derivative financial instruments (1,162.3 ) (3,077.7 ) (5,902.0 ) 23,624.2 — 13,482.2 Unrealized profit on inventory 10,748.9 (3,082.0 ) (21.8 ) — — 7,645.1 Others 7,268.4 (5,396.3 ) 119.7 53.2 (12.5 ) 2,032.5 Total deferred tax assets Rs. 178,194.1 Rs. 3,104.7 Rs. (3,743.9) Rs. 11,636.2 Rs. (18,801.1 ) Rs. 170,390.0 Deferred tax liabilities: Property, plant and equipment 15,607.5 580.7 1.2 — (5,175.2 ) 11,014.2 Intangible assets 112,705.2 16,317.2 (1,960.9 ) — (13,625.9 ) 113,435.6 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 17,643.0 520.0 * (121.3 ) — — 18,041.7 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — — — — 169.5 Others 2,424.3 1,191.9 (2.7 ) 991.2 4,604.7 Total deferred tax liabilities Rs. 148,549.5 Rs. 18,609.8 Rs. (2,083.7 ) Rs. 991.2 Rs. (18,801.1 ) Rs. 147,265.7 Net assets/(liabilities) Rs. 29,644.6 Rs. (15,505.1 ) Rs. (1,660.2 ) Rs. 10,645.0 Rs. — Rs. 23,124.3 US$ 391.8 US$ (205.2 ) US$ (21.9 ) US$ 140.4 US$ — US$ 305.1 Deferred tax assets Rs. 38,708.7 Deferred tax liabilities Rs. (15,584.4 ) Deferred tax assets US$ 510.7 Deferred tax liabilities US$ (205.6 ) * Net of Rs. 3,552.5 million reversed on dividend distribution by subsidiaries. ** Tata Motors Limited has transferred its Passenger Vehicle Business into a subsidiary. This has resulted in movement of balances at Parent Company Significant components of deferred tax assets and liabilities for the year ended March 31, 2021 are as follows: Opening Recognized loss Recognized in/reclassified from other Closing Translation Other than (In millions) Deferred tax assets: Unabsorbed depreciation Rs. 21,867.5 Rs. (944.5 ) Rs. (16.0 ) Rs. (0.1) Rs. 20,906.9 Business loss carry forwards 30,926.7 (12,606.6 ) 322.2 — 18,642.3 Expenses deductible in future years: — Provisions, allowances for doubtful receivables and others 44,213.1 (9,714.9 ) 314.5 0.2 34,812.9 Compensated absences and retirement benefits (4,177.3 ) (143.5 ) (1,105.2 ) 15,071.5 9,645.5 Minimum alternate tax carry-forward 671.5 (671.0 ) — — 0.5 Property, plant and equipment 59,417.5 12,223.9 5,689.6 — 77,331.0 Derivative financial instruments 7,756.6 1,779.4 1,057.0 (11,755.3 ) (1,162.3 ) Unrealized profit on inventory 12,167.2 (2,171.8 ) 753.5 — 10,748.9 Others 15,337.1 (8,369.6 ) 316.8 (15.9 ) 7,268.4 Total deferred tax assets Rs. 188,179.9 Rs. (20,618.6 ) Rs. 7,332.4 Rs. 3,300.4 Rs. 178,194.1 Deferred tax liabilities: Property, plant and equipment Rs.12,967.2 Rs.2,640.9 (0.60 ) — 15,607.5 Intangible assets 121,935.8 (15,651.6 ) 6,421 — 112,705.2 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 15,881.7 952.7 * 808.6 — 17,643.0 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — — — 169.5 Others 2,065.8 (251.7 ) (6.9 ) 617.1 2,424.3 Total deferred tax liabilities Rs. 153,020.0 Rs. (12,309.7) Rs. 7,222.1 617.1 Rs. 148,549.5 Net assets/(liabilities) Rs. 35,159.9 Rs. (8,308.9) Rs. 110.3 Rs. 2,683.3 Rs. 29,644.6 Deferred tax assets Rs. 45,203.5 Deferred tax liabilities Rs. (15,558.9 ) * Net of Rs. 2,156.6 million reversed on dividend distribution by subsidiaries. Significant components of deferred tax assets and liabilities for the year ended March 31, 2020 are as follows: Opening Adjustment 6 Adjusted Recognized in Recognized in/reclassified from MAT Credit Closing Translation Other than (In millions) Other than translation Deferred tax assets: — Unabsorbed depreciation Rs. 21,942.5 Rs. — Rs. 21,942.5 Rs. (76.6 ) Rs. 1.60 Rs. — Rs. — Rs. 21,867.5 Business loss carry forwards 22,842.1 — 22,842.1 7,779.8 304.8 — — 30,926.7 Expenses deductible in future years: Provisions, allowances for doubtful receivables and others 34,172.9 — 34,172.9 8,912.1 1,125.8 2.3 — 44,213.1 Compensated absences and retirement benefits 12,462.9 — 12,462.9 (2,807.1 ) 128.2 -13961.3 — (4,177.3 ) Minimum alternate tax carry-forward 1,066.2 — 1,066.2 (356.9 ) — — (37.8 ) 671.5 Property, plant and equipment 49,293.6 292.30 49,585.9 8,131.4 1,700.0 — — 59,417.5 Derivative financial instruments 12,253.1 — 12,253.1 (1,311.7 ) 387.2 (3,572.0 ) — 7,756.6 Unrealized profit on inventory 11,418.7 — 11,418.7 498.6 372.9 (123.0 ) — 12,167.2 Others 12,588.7 — 12,588.7 2,349.7 393.1 5.4 — 15,337.1 Total deferred tax assets Rs. 178,040.7 Rs. 292.3 Rs. 178,333.0 Rs. 23,119.3 Rs. 4,413.6 (17,648.6 ) Rs. (37.8 ) Rs. 188,179.9 Deferred tax liabilities: Property, plant and equipment 15,717.8 — 15,717.8 (2,740.9 ) (5.9 ) (3.8 ) — 12,967.2 Intangible assets 107,509.5 — 107,509.5 11,557.4 2,868.9 — — 121,935.8 Undistributed earnings in subsidiaries, joint operations and equity accounted investees 16,892.2 — 16,892.2 (1,317.6 )* 307.1 — — 15,881.7 Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest 169.5 — 169.5 — — — — 169.5 Others 1,151.0 — 1,151.0 334.3 2.3 577.8 — 2,065.8 Total deferred tax liabilities Rs. 141,440.0 Rs. — Rs. 141,440.0 Rs. 7,833.2 Rs. 3,172.4 Rs. 574.0 Rs. — Rs. 153,020.0 Net assets/(liabilities) Rs. 36,600.7 Rs. 292.3 Rs. 36,893.0 Rs. 15,286.1 Rs. 1,241.2 Rs. (18,222.6 ) Rs. (37.8 ) Rs. 35,159.9 Deferred tax assets Rs. 54,578.6 Deferred tax liabilities Rs. (19,418.7 ) * Net of Rs. 462.1 million reversed on dividend distribution by subsidiaries.
Summary of Unrecognized Deferred Tax Assets Expire Unutilized based on Year of Origination	Unrecognized deferred tax assets expire unutilized based on the year of origination as follows: March 31, In millions 2023 US$ 114.2 Rs. 8,652.8 2024 99.0 7,501.6 2025 321.4 24,361.6 2026 88.1 6,674.1 2027 123.2 9,337.8 Thereafter US$ 457.9 Rs. 34,708.7

Debt (Tables)

Debt (Tables)	12 Months Ended
	Mar. 31, 2022
Short-term borrowings and current portion of long-term debt [Member]
Statement [line items]
Summary of Debt	21. Short-term borrowings and current portion of long-term debt Short-term borrowings and current portion of long-term debt consist of the following: As at March 31, 2022 2022 2021 (In millions) Commercial paper US$ 772.8 Rs. 58,571.8 Rs. 82,499.1 Loans from banks/financial institutions 1,488.3 112,802.0 133,178.8 Inter-corporate deposits 31.8 2,410.0 950.0 Current portion of long-term debt (refer note 22) 3,237.7 245,394.9 211,289.5 Total US$ 5,530.6 Rs. 419,178.7 Rs. 427,917.4
Long-term debt [Member]
Statement [line items]
Summary of Debt	Long-term debt consists of the following: As at March 31, 2022 2022 2021 (In millions) Non-convertible debentures US$ 1,730.1 Rs. 131,126.3 Rs. 124,196.6 Perpetual debentures 226.7 17,182.0 13,201.5 Collateralized debt obligations 156.0 11,825.4 29,736.5 Buyers credit from banks at floating interest rate 535.5 40,583.7 33,750.0 Loan from banks/financial institutions 5,805.1 439,985.5 407,020.4 Senior notes 7,602.6 576,219.0 528,582.4 Others 78.6 5,956.5 5,821.8 Total 16,134.6 1,222,878.4 1,142,309.2 Less: current portion (refer note 21) 3,237.7 245,394.9 211,289.5 Long-term debt US$ 12,896.9 Rs. 977,483.5 Rs. 931,019.7
Summary of assets are pledged as collateral against the borrowings	Following assets are pledged as collateral/security against the borrowings: As at March 31, 2022 2022 2021 (In millions) Other current assets (i.e. Inventory and Trade receivables) US$ 106.6 Rs. 8,078.8 Rs. 31,850.6 Finance receivables 3,362.8 254,877.3 305,745.0 Other financial assets — — 1,000.0 Property,plant and equipment 769.0 58,287.8 63,405.7 Total US$ 4,238.4 Rs. 321,243.9 Rs. 402,001.3
Summary of the reconciliation of movements of liabilities to cash flows arising from financing activities	Reconciliation of movements of liabilities to cash flows arising from financing activities: Short-term borrowings Long-term borrowings Total Balance at April 1, 2020 Rs. 354,949.0 833,048.1 Rs. 1,187,997.1 Proceeds from issuance of debt 208,071.5 296,423.6 504,495.1 Repayment of debt (156,232.0 ) (186,296.1 ) (342,528.1 ) Reclassification of debt 19,965.8 (19,965.8 ) — Foreign exchange 2,653.2 5,062.3 7,715.5 Amortisation / EIR adjustment of prepaid borrowing costs (net) (1,490.1 ) 2,747.6 1,257.5 Balance at March 31, 2021 Rs. 427,917.4 931,019.7 1,358,937.1 Proceeds from issuance of debt 168,967.8 315,212.0 484,179.8 Repayment of debt (214,360.4 ) (233,558.0 ) (447,918.4 ) Reclassification of debt 34,104.4 (34,104.4 ) — Foreign exchange (822.4 ) (5,077.1 ) (5,899.5 ) Amortisation / EIR adjustment of prepaid borrowing costs (net) 3,371.9 3,991.3 7,363.2 Balance at March 31, 2022 Rs. 419,178.7 Rs. 977,483.5 Rs. 1,396,662.2 US$ 5,530.6 US$ 12,896.8 US$ 18,427.4
Long-term debt [Member] | Luxembourg Stock Exchange [Member]
Statement [line items]
Summary of Debt	Details of the tranches of the senior notes outstanding at March 31, 2022 are as follows: Issued on Currency Initial Principal amounts (in millions) Outstanding Principal amounts (in millions) Outstanding (In millions) As at March 31, Interest rate Redeemable on 2022 2021 July 2021 EUR 500 500 Rs. 37,567.2 Rs. — 5.500 % July 2029 July 2021 EUR 500 500 41,894.3 — 4.500 % July 2028 January 2013 USD 500 500 37,769.2 * 36,455.8 5.625 % February 2023 February 2015 GBP 400 400 39,715.3 * 40,193.8 3.875 % March 2023 January 2014 GBP 400 400 — 40,225.2 5.000 % February 2022 January 2017 EUR 650 650 54,727.3 55,629.0 2.200 % January 2024 October 2017 USD 500 500 37,617.3 38,755.6 4.500 % March 2027 October 2018 EUR 500 500 35,370.2 40,214.5 4.500 % January 2026 November 2019 EUR 500 500 41,981.2 42,657.1 5.875 % November 2024 November 2019 EUR 500 500 42,561.9 43,391.0 6.875 % November 2026 October 2020 USD 700 700 52,552.8 50,729.9 7.750 % October 2025 December 2020 USD 650 650 48,745.8 47,082.4 5.875 % January 2028 Total Rs. 470,502.5 Rs. 435,334.3
Long-term debt [Member] | Singapore Stock Exchange [Member]
Statement [line items]
Summary of Debt	The senior notes of Tata Motors Limited and TML Holdings Pte Ltd are listed on the SGX-ST market, which is a listed market regulated by the Singapore Stock Exchange. Details of the tranches of the senior notes outstanding at March 31, 2022 are as follows: Issued on Currency Initial Principal amounts (in millions) Outstanding Principal amounts (in millions) Outstanding (In millions) Interest rate Redeemable on As at March 31, 2022 2021 October 2014 USD 250 250 Rs. 18,768.6 Rs. 18,160.7 5.750 % October 2024 May 2014 USD 300 300 — 21,934.8 5.750 % May 2021 June 2021 USD 425 425 31,994.6 — 4.350 % June 2026 November 2019 USD 300 300 22,739.3 21,811.1 5.875 % May 2025 July 2020 GBP 98 98 9,601.9 9,581.9 4.000 % July 2023 October 2020 USD 300 300 22,612.5 21,759.6 5.500 % June 2024 Total Rs. 105,716.9 Rs. 93,248.1

Other financial liabilities (Ta

Other financial liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Other financial liabilities - current [Member]
Statement [line items]
Summary of Other Financial Liabilities	Other current financial liabilities consist of the following: As at March 31, 2022 2022 2021 (In millions) Liability towards vehicles sold under repurchase arrangements US$ 350.7 Rs. 26,581.4 Rs. 36,228.8 Interest accrued but not due 230.5 17,468.0 16,032.3 Lease liabilities (Refer note 14) 106.7 8,095.4 8,140.0 Derivative financial instruments 586.3 44,434.2 24,201.8 Others 78.8 5,970.4 2,855.0 Total US$ 1,353.0 Rs. 102,549.4 Rs. 87,457.9
Other financial liabilities - non-current [Member]
Statement [line items]
Summary of Other Financial Liabilities	Other financial liabilities non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Lease liabilities (Refer note 14) US$ 786.7 Rs. 59,624.4 Rs. 54,120.6 Derivative financial instruments 450.6 34,155.4 20,594.3 Liability towards employee separation scheme 14.4 1,095.0 1,326.7 Compulsorily convertible preference shares - liability portion (refer note 48) 164.9 12,500.0 — Retention money, security deposits and others 73.9 5,593.8 3,642.5 Total US$ 1,490.5 Rs. 112,968.6 Rs. 79,684.1

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Provisions	Provisions consist of the following: As at March 31, 2022 2022 2021 (In millions) Current Product warranty US$ 894.6 Rs. 67,808.8 Rs. 74,159.9 Legal and product liability 330.5 25,046.5 19,958.2 Provision for residual risk 16.1 1,217.5 2,422.5 Provision for environmental liability 3.8 289.2 351.5 Provision for onerous contracts 15.6 1,179.0 1,174.4 Restructuring Provision 145.6 11,036.2 19,519.2 Employee related and other provisions 14.3 1,087.4 10,896.1 Total-Current US$ 1,420.5 Rs. 107,664.6 Rs. 128,481.8 Non-current Product warranty US$ 1,445.1 Rs. 109,527.6 Rs. 111,878.8 Legal and product liability 52.4 3,968.0 7,173.6 Provision for residual risk 25.5 1,930.5 4,251.3 Provision for environmental liability 29.8 2,258.6 2,255.9 Employee benefits obligations 147.6 11,187.3 9,799.9 Other provisions 9.1 686.9 708.0 Total-Non-current US$ 1,709.5 Rs. 129,558.9 Rs. 136,067.5 *  Includes provision towards employee claims in foreign subsidiaries.    Year ended March 31, 2022 2022 2022 2022 2022 2022 Product Warranty Legal and product liability Restructuring provision (In millions) Balance at the beginning US$ 2,454.6 Rs. 186,038.7 US$ 358.0 Rs. 27,131.8 US$ 257.5 Rs. 19,519.2 Provision made during the year 996.1 75,505.4 206.7 15,664.7 112.3 8,510.3 Provision used during the year (1,094.1 ) (82,921.6 ) (179.9 ) (13,631.4 ) (223.2 ) (16,920.5 ) Impact of unwind of discounting 11.6 876.6 — — — — Currency translation (28.5 ) (2,162.6 ) (1.9 ) (150.6 ) (1.0 ) (72.8 ) Balance at the end US$ 2,339.7 Rs. 177,336.5 US$ 382.9 Rs. 29,014.5 US$ 145.6 Rs. 11,036.2 Current US$ 894.6 Rs. 67,808.8 US$ 330.5 Rs. 25,046.5 US$ 145.6 Rs. 11,036.2 Non-current US$ 1,445.1 Rs. 109,527.6 US$ 52.4 Rs. 3,968.0 US$ — Rs. — Year ended March 31, 2022 2022 2022 2022 2022 2022 Onerous Contract Provision for residual risk Provision for environmental liability (In millions) Balance at the beginning US$ 15.5 Rs. 1,174.4 US$ 88.0 Rs. 6,673.8 US$ 34.4 Rs. 2,607.4 Provision made/(reversed) during the year 1.1 82.2 (45.3 ) (3,434.5 ) 0.3 24.0 Provision used during the year (1.0 ) (77.6 ) (1.2 ) (101.8 ) (0.9 ) (66.4 ) Currency translation — — 0.1 10.5 (0.2 ) (17.2 ) Balance at the end US$ 15.6 Rs. 1,179.0 US$ 41.6 Rs. 3,148.0 US$ 33.6 Rs. 2,547.8 Current US$ 15.6 Rs. 1,179.0 US$ 16.1 Rs. 1,217.5 US$ 3.8 Rs. 289.2 Non-current US$ — Rs. — US$ 25.5 Rs. 1,930.5 US$ 29.8 Rs. 2,258.6

Other current liabilities (Tabl

Other current liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Current Liabilities	Other current liabilities consist of the following: As at March 31, 2022 2022 2021 (In millions) Contract liabilities (refer note 27 below) US$ 865.3 Rs. 65,586.5 Rs. 57,359.3 Statutory dues 546.7 41,437.5 37,296.9 Others 16.1 1,218.0 2,508.4 Total US$ 1,428.1 Rs. 108,242.0 Rs. 97,164.6

Other liabilities - non-curre_2

Other liabilities - non-current (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Other liabilities - Non-Current	Other liabilities non-current consist of the following: As at March 31, 2022 2022 2021 (In millions) Employee benefit obligations US$ 42.7 Rs. 3,237.4 Rs. 40,917.5 Contract liabilities (refer note below) 598.5 45,359.0 48,477.0 Others 18.3 1,389.6 1,705.1 Total US$ 659.5 Rs. 49,986.0 Rs. 91,099.6 Note: (a) Statement showing movement of contract liabilities is as follows: Year ended March 31, 2021 2022 2022 2021 (In millions) Opening contract liabilities US$ 1,396.4 Rs. 105,836.3 Rs. 92,724.0 Amount recognized in revenue during the year (607.7 ) (46,061.9 ) (38,229.3 ) Amount received in advance during the year 708.8 53,721.2 45,151.5 Amount refunded to customers during the year (20.1 ) (1,522.0 ) (63.6 ) Currency translation (13.6 ) (1,028.1 ) 6,253.7 Balance at the end US$ 1,463.8 Rs. 110,945.5 Rs. 105,836.3 Performance obligations in respect of amount received for future maintenance service and extended warranty will be fulfilled over a period of 6 years upto March 31, 2028. (b) Contract liabilities comprise of the following: As at March 31, 2021 2021 2020 (In millions) Advances received from customers - current US$ 461.4 Rs. 34,972.3 Rs. 24,182.7 Deferred revenue - current 403.9 30,614.2 33,176.6 Deferred revenue -Non-current 598.5 45,359.0 48,477.0 Total contract liabilities US$ 1,463.8 Rs. 110,945.5 Rs. 105,836.3

Equity (Tables)

Equity (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Movement of Number of Shares and Share Capital	The movement of number of shares and share capital is as follows: Year ended March 31, Year ended March 31, 2022 2021 2020 Ordinary shares ‘A’ Ordinary shares Ordinary shares ‘A’ Ordinary shares Ordinary shares ‘A’ Ordinary shares No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) No. of shares (In millions) Shares at the beginning 3,320,307,765 Rs. 6,641.1 508,502,896 Rs. 1,017.0 3,088,973,894 Rs. 6,178.4 508,502,896 Rs. 1,017.0 2,887,348,694 Rs. 5,775.2 508,502,371 Rs. 1,017.0 Shares issued on exercise of stock options by employees 354,242 0.7 — — — — — — — — — — Shares issued under Preferential allotment (refer note below) — — — — — 231,333,871 462.7 — — — 201,623,407 403.2 — — Allotment of shares held in abeyance # — — — — — — — — * 1,793 0.00 * 525 0.00 Shares at the end 3,320,662,007 Rs. 6,641.8 508,502,896 Rs. 1,017.0 3,320,307,765 Rs. 6,641.1 508,502,896 Rs. 1,017.0 3,088,973,894 Rs. 6,178.4 508,502,896 Rs. 1,017.0 US$ 87.6 US$ 13.4 # Out of shares held in abeyance—Rights issue of 2001, 2008 and 2015. * Amounts less than Rs. 50,000

Other components of equity (Tab

Other components of equity (Tables)	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Summary of Other Components of Equity	(f) Summary of Other components of equity: Year ended March 31, 2022 2022 2021 2020 (In millions) Currency translation reserve US$ 1,168.5 Rs. 88,560.6 Rs. 89,692.0 Rs. 51,422.5 Investments reserve 102.9 7,796.9 4,373.5 391.0 Hedging reserve (789.0 ) (59,799.0 ) (1,222.1 ) (41,937.1 ) Cost of hedge reserve 11.4 864.3 (6.1 ) (4,428.7 ) Debt reserve 52.7 3,997.4 2,567.8 886.3 Total US$ 546.5 Rs. 41,420.2 Rs. 95,405.1 Rs. 6,334.0
Currency translation reserve [Member]
Statement [line items]
Summary of Other Components of Equity	(a) The movement of Currency translation reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 1,183.4 Rs. 89,692.0 Rs. 51,422.5 Rs. 28,388.6 Exchange differences arising on translating the net assets of foreign operations (net) (62.8 ) (4,756.7 ) 40,454.9 22,007.8 Change in effective portion of hedges of net investment in foreign operations 19.1 1,446.4 (3,685.5 ) — Net change in translation reserve - equity accounted investees (net) 28.8 2,178.9 1,500.1 1,026.1 Balance at the end US$ 1,168.5 Rs. 88,560.6 Rs. 89,692.0 Rs. 51,422.5
Gain/(loss) on Equity instruments held as fair value through other comprehensive income [Member]
Statement [line items]
Summary of Other Components of Equity	(b) The movement of gain/(loss) on Equity instruments held as fair value through other comprehensive income(FVOCI) is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 57.7 Rs. 4,373.5 Rs. 391.0 Rs. 1,785.5 Other Comprehensive income for the year 52.2 3,953.0 4,206.6 (1,369.3 ) Income tax relating to gain/(loss) recognized on equity investments, where applicable (7.0 ) (529.6 ) (180.5 ) (25.2 ) Profit on sale of equity investments reclassified to retained earnings — — (43.6 ) — US$ 102.9 Rs. 7,796.9 Rs. 4,373.5 Rs. 391.0
Hedging reserve [Member]
Statement [line items]
Summary of Other Components of Equity	(c) The movement of Hedging reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ (16.1) Rs. (1,222.1 ) Rs. (41,937.1) Rs. (60,668.2 ) Gain/(loss) recognized on cash flow hedges (1,111.7 ) (84,257.9 ) 38,456.8 (23,130.0 ) Income tax relating to gain/loss recognized on cash flow hedges 258.1 19,568.5 (7,356.4 ) 4,305.8 (Gain)/loss reclassified to profit or loss (82.0 ) (6,213.7 ) 11,455.9 50,102.9 Income tax relating to gain/loss reclassified to profit or loss 16.7 1,264.3 (2,210.1 ) (9,064.7 ) Amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges 180.2 13,656.7 456.1 (4,299.9 ) Income tax on amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges (34.2 ) (2,594.8 ) (87.3 ) 817.0 Balance at the end US$ (789.0 ) Rs. (59,799.0 ) Rs. (1,222.1 ) Rs. (41,937.1 ) Of the above balance related to: Continued hedges (776.3 ) (58,838.9 ) (516.8 ) (38,520.7 ) Discontinued hedges (12.7 ) (960.1 ) (705.4 ) (3,416.4 )
Movements of cost of hedging reserve which included time value of options forward element of forward contracts and foreign currency basis spread [Member]
Statement [line items]
Summary of Other Components of Equity	(d) The movement of Cost of Hedging reserve is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ (0.1 ) Rs. (6.1 ) Rs. (4,428.7 ) Rs. (2,873.9 ) Gain/(loss) recognized on cash flow hedges 21.2 1,603.0 5,791.9 (2,453.4 ) Income tax relating to gain/loss recognized on cash flow hedges (3.2 ) (243.3 ) (1,169.8 ) 600.6 (Gain)/loss reclassified to profit or loss (24.8 ) (1,879.4 ) (1,254.6 ) (942.4 ) Income tax relating to gain/loss reclassified to profit or loss 4.5 343.6 181.7 167.0 Amounts removed from hedge reserve and recognized in inventory 17.0 1,292.0 1,077.2 1,324.9 Income tax related to amounts removed from hedge reserve and recognized in inventory (3.2 ) (245.5 ) (203.8 ) (251.5 ) Balance at the end US$ 11.4 Rs. 864.3 Rs. (6.1 ) Rs. (4,428.7 ) Of the above balance related to Continued hedges 11.4 864.3 (6.1 ) (4,338.6 ) Discontinued hedges — — — (90.1 )
Reserve of gains and losses from investments in Debt instruments [Member]
Statement [line items]
Disclosure Of Detailed Information About Other Components Of Equity Explanatory [Text Block]	(e) The movement of gain/(loss) on debt instruments held at fair value through other comprehensive income(FVOCI) is as follows: Year ended March 31, 2022 2022 2021 2020 (In millions) Balance at the beginning US$ 33.9 Rs. 2,567.8 Rs. 886.3 Rs. — Other Comprehensive income for the year 26.1 1,981.6 2,069.0 1,362.4 Income tax relating to gain/(loss) recognized on debt investments, where applicable (7.3 ) (552.0 ) (387.5 ) (476.1 ) Balance at the end US$ 52.7 Rs. 3,997.4 Rs. 2,567.8 Rs. 886.3

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of revenue	Revenue consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Sale of products - Sale of vehicles US$ 29,871.0 Rs. 2,263,993.8 Rs. 2,073,997.4 Rs. 2,239,112.2 - Sale of spare parts 3,797.1 287,792.9 244,181.9 240,994.7 - Sale of miscellaneous products 1,669.3 126,524.0 99,764.5 92,686.9 Sale of Services 510.8 38,711.2 33,747.3 33,841.4 Total revenue from contract with customers US$ 35,848.2 Rs. 2,717,021.9 Rs. 2,451,691.1 Rs. 2,606,635.2 Realised revenue hedges 100.6 7,626.5 (10,540.1 ) (50,511.8 ) Revenues US$ 35,948.8 Rs. 2,724,648.4 Rs. 2,441,151.0 Rs. 2,556,123.4

Employee cost (Tables)

Employee cost (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Employee Cost	Employee cost consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Salaries, wages and welfare expenses US$ 3,689.3 Rs. 279,624.2 Rs. 253,440.4 Rs. 281,172.4 Contribution to provident fund and other funds 376.8 28,558.9 27,643.3 27,200.4 Total US$ 4,066.1 Rs. 308,183.1 Rs. 281,083.7 Rs. 308,372.8
Summary of Equity Settled Share Based Payments	Reconciliation of outstanding ESOP Year ended March 31, 2022 2021 Options outstanding at the beginning of the year 6,804,003 7,222,897 Granted during the year 335,209 — Forfeited/Expired during the year (122,419 ) (418,894 ) Exercised during the year (354,242 ) — Options outstanding at the end of the year 6,662,551 6,804,003 Number of shares to be issued for outstanding options (conditional on performance measures) Maximum 9,993,827 10,206,005 Minimum 3,331,276 3,402,002 Share price for options exercised during the year Rs. 392 - 530 NA Remaining contractual life 3 - 15 months 3 - 27 months Reconciliation of outstanding ESOs/ PSUs ESOs PSUs No of options No of options Outstanding at the beginning of the period — — Granted during the period 839,650 964,569 Forfeited during the period — — Exercised during the period — — Outstanding at the end of the period 839,650 964,569 Remaining contractual life 28 months 28 months
Summary of Estimated Fair Value of Options Using Black Scholes Model.	The following assumptions were used for calculation of fair value of options granted. Year ended March 31, Assumption factor 2022 2021 Risk free interest rate 7%-8% 7%-8% Expected life of option 2-4 years 2-4 years Expected volatility 33%-37% 33%-37% Share price Rs. 170.6 Rs. 170.6 Assumption factor ESOs PSUs Risk free interest rate 5.3 % 5.3 % Expected life of option 3.8 years 3.8 years Expected volatility 50.7 % 50.7 % Share price Rs 376.4 Rs 376.4

Other expenses (Tables)

Other expenses (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Expenses	Other expenses consist of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Stores, spare parts and tools consumed US$ 190.8 Rs. 14,460.9 Rs. 12,790.5 Rs. 15,007.1 Freight and transportation expenses 828.3 62,779.6 57,157.9 64,843.0 Research and product development cost 1,215.1 92,095.0 52,266.2 41,884.9 Warranty and product liability expenses 1,166.6 88,416.3 76,819.4 109,012.1 Allowance for trade and other receivables, and finance receivables 188.2 14,265.9 9,786.3 8,130.6 Works operation and other expenses 2,821.4 213,833.9 189,460.4 253,776.6 Repairs to building and plant and machinery 65.9 4,998.1 4,282.3 5,853.8 Processing charges 185.6 14,064.8 9,656.7 10,700.5 Power and fuel 287.4 21,782.9 11,128.7 12,649.5 Insurance 54.9 4,157.7 3,362.4 3,338.6 Publicity 641.7 48,636.5 43,846.3 76,142.4 Total US$ 7,645.9 Rs. 579,491.6 Rs. 470,557.1 Rs. 601,339.1

Other income_(loss) (net) (Tabl

Other income/(loss) (net) (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Other Income/(Loss) (Net)	Other income/(loss) (net) consist of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Miscellaneous income US$ 232.5 Rs. 17,624.3 Rs. 13,916.1 Rs. 14,958.0 Incentives 176.6 13,383.0 12,475.7 9,738.9 Gain / (Loss) on change in fair value of commodity derivatives 180.8 13,705.7 13,820.9 (6,881.8 ) Dividend income from investments measured at FVOCI 4.5 342.2 183.7 209.0 Dividend income from investments measured at FVTPL — — — 2.4 Profit on sale of investments measured at FVTPL 28.2 2,137.0 1,772.6 1,873.4 Fair value gain/(loss) on investments measured at FVTPL 7.0 528.6 199.1 (3,890.5 ) Total US$ 629.6 Rs. 47,720.8 Rs. 42,368.1 Rs. 16,009.4

Interest expense (Tables)

Interest expense (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Interest Expense	Interest expense consists of the following: Year ended March 31, 2022 2022 2021 2020 (In millions) Gross interest expense US$ 1,306.2 Rs. 99,000.2 Rs. 92,333.4 Rs. 86,899.6 Less: Interest capitalized * (75.7 ) (5,737.1 ) (11,492.9 ) (14,346.5 ) Total US$ 1,230.5 Rs. 93,263.1 Rs. 80,840.5 Rs. 72,553.1 * Represents borrowing costs capitalized during the year on qualifying assets (property plant and equipment and product development).

Employee benefits (Tables)

Employee benefits (Tables)	12 Months Ended
	Mar. 31, 2022
Pension and post retirement medical plans [Member]
Statement [line items]
Summary of Amounts Recognized in Financial Statements	The following tables sets out the funded and unfunded status and the amounts recognized in the financial statements for the pension and the post retirement medical plans in respect of Tata Motors, its Indian subsidiaries and joint operations: For the year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Change in defined benefit obligations: Defined benefit obligation, beginning of the year US$ 176.0 Rs. 13,374.1 Rs. 13,084.6 US$ 24.2 Rs. 1,844.9 Rs. 1,689.8 Current service cost 11.9 904.7 901.2 1.1 82.1 78.7 Interest cost 11.7 883.7 853.8 1.5 115.7 108.0 Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions 0.9 68.1 (24.6 ) 0.9 69.5 — Actuarial (gains) / losses arising from changes in financial assumptions 2.9 217.3 (0.6 ) 4.2 320.0 57.9 Actuarial (gains) / losses arising from changes in experience adjustments 9.7 735.0 (129.8 ) 4.3 329.3 2.8 Benefits paid from plan assets (11.1 ) (839.3 ) (1,241.9 ) — — — Benefits paid directly by employer (1.4 ) (109.0 ) (68.6 ) (2.3 ) (172.4 ) (92.3 ) Past service cost plan amendment 4.3 324.9 — 3.2 244.6 — Acquisition/(Divestment) (0.5 ) (37.8 ) — — (2.5 ) — Defined benefit obligation, end of the year US$ 204.4 Rs. 15,521.7 Rs. 13,374.1 US$ 37.1 Rs. 2,831.2 Rs. 1,844.9 Change in plan assets: Fair value of plan assets, beginning of the year US$ 162.6 Rs. 12,313.1 Rs. 11,282.2 US$ — Rs. — Rs. — Interest income 11.0 831.2 776.7 — — — Remeasurements gains / (losses) Return on plan assets, (excluding amount included in net Interest Cost) 1.5 110.1 355.9 — — — Employer’s contributions 7.0 529.5 1,140.2 — — — Benefits paid (11.1 ) (839.3 ) (1,241.9 ) — — — Acquisition/(Divestment) (0.3 ) (26.5 ) — Fair value of plan assets, end of the year US$ 170.7 Rs. 12,918.1 Rs. 12,313.1 US$ Rs. — Rs. — As at March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Amount recognized in the balance sheet consists of: Present value of defined benefit obligation US$ 204.8 Rs. 15,521.7 Rs. 13,374.1 US$ 37.4 Rs. 2,831.2 Rs. 1,844.9 Fair value of plan assets 170.4 12,918.1 12,313.1 — — — US$ 34.4 2,603.6 1,061.0 37.4 2,831.2 1,844.9 Asset Ceiling (0.5 ) (41.9 ) (29.2 ) — — — Net liability US$ (34.9 ) Rs. (2,645.5 ) Rs. (1,090.2 ) US$ (37.4 ) Rs. (2,831.2 ) Rs. (1,844.9 ) Amounts in the balance sheet: Non–current assets US$ 0.3 Rs. 20.7 426.7 US$ — Rs. — Rs. — Non–current liabilities (35.2 (2,666.2 (1,516.9 ) (37.4 ) (2,831.2 ) (1,844.9 ) Net liability US$ (34.9 ) Rs. (2,645.5 ) Rs. (1,090.2 ) US$ (37.4 ) Rs. (2,831.2 ) Rs. (1,844.9 )
Summary of Information for Funded and Unfunded Plans	Information for funded plans with a defined benefit obligation in excess of plan assets: As at March 31, Pension benefits 2022 2022 2021 (In millions) Defined benefit obligation US$ 140.6 Rs. 10,655.3 Rs. 1,247.8 Fair value of plan assets US$ 133.1 Rs. 10,084.3 Rs. 1,124.9 Information for funded plans with a defined benefit obligation less than plan assets: As at March 31, Pension benefits 2022 2022 2021 (In millions) Defined benefit obligation US$ 36.6 Rs. 2,771.3 Rs. 10,732.3 Fair value of plan assets US$ 37.4 Rs. 2,833.9 Rs. 11,188.1 Information for unfunded plans: As at March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2022 2022 2021 (In millions) Defined benefit obligation US$ 27.6 Rs. 2,095.0 Rs. 1,394.0 US$ 37.4 Rs. 2,831.2 Rs.1,844.9
Summary of Net Periodic Cost	Net pension and post retirement medical cost consist of the following components: Year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2020 2022 2022 2021 2020 (In millions) Service cost US$ 11.9 Rs. 904.7 Rs. 901.2 Rs. 827.7 US$ 1.1 82.1 Rs. 78.7 Rs. 81.7 Past Service cost—Plan amendment 4.3 324.9 — (51.7 ) 3.2 244.6 — — Net interest cost / (income) 0.7 52.5 77.1 55.0 1.5 115.7 108.0 113.0 Net periodic cost US$ 16.9 Rs. 1,282.1 Rs. 978.3 Rs. 831.0 US$ 5.8 Rs. 442.4 Rs. 186.7 Rs. 194.7
Summary of Remeasurements (Gains)/Losses Recognized in Other Comprehensive Income	Other changes in plan assets and benefit obligation recognized in other comprehensive income. Year ended March 31, Pension benefits Post retirement medical benefits 2022 2022 2021 2020 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Return on plan assets, (excluding amount included in net Interest expense) US$ (1.5 ) Rs. (110.1 ) Rs. (355.9 ) Rs. 180.4 US$ — Rs. — Rs. — Rs. — Actuarial (gains) / losses arising from changes in demographic assumptions 0.9 68.1 (24.6 ) 35.5 0.9 69.5 — (6.7 ) Actuarial (gains) / losses arising from changes in financial assumptions 2.9 217.3 (0.6 ) 371.2 4.2 320.0 57.9 99.1 Asset ceiling 0.5 41.9 29.2 — — — — — Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 9.7 735.0 (129.8 ) 246.6 4.3 329.3 2.8 (54.2 ) Total recognized in other comprehensive income US$ 12.5 Rs. 952.2 Rs. (481.7 ) Rs. 833.7 US$ 9.4 Rs. 718.8 Rs. 60.7 Rs. 38.2 Total recognized in consolidated statement of comprehensive income US$ 29.4 Rs. 2,234.3 Rs. 496.6 Rs. 1,664.7 US$ 15.2 Rs. 1,161.2 Rs. 247.4 Rs. 232.9
Summary of Assumptions Used	The assumptions used in accounting for the pension and post retirement medical plans are set out below: As at March 31, Pension benefits Post retirement 2022 2021 2020 2022 2021 2020 Discount rate 6.50% - 7.10 % 6.00% - 6.90 % 6.10% - 6.90 % 7.20 % 6.90 % 6.90 % Rate of increase in compensation level of covered employees 6% - 10 % 5.75% - 10.00 % 5.00% - 10.00 % NA NA NA Increase in health care cost NA NA NA 6.00 % 6.00 % 6.00 %
Summary of Fair Value by Category	The fair value of Company’s pension plan asset as of March 31, 2022 and 2021 by category are as follows: Pension benefits Plan assets as of March 31 2022 2021 Asset category: Cash and cash equivalents 2.3 % 4.5 % Debt instruments (quoted) 66.1 % 64.2 % Debt instruments (unquoted) 0.1 % 0.5 % Equity instruments (quoted) 7.4 % 5.2 % Deposits with Insurance companies 24.1 % 25.6 % 100.0 % 100.0 %
Summary of Sensitivity Analysis	The table below outlines the effect on the service cost, the interest cost and the defined benefit obligation in the event of a decrease/increase of 1% in the assumed rate of discount rate, salary escalation and health care cost: Assumption Change in assumption Impact on defined benefit Impact on service cost and interest cost Discount rate Increase by 1% Decrease by Rs. 1,484.2 million Decrease by Rs. 276.7 million Decrease by 1% Increase by Rs. 1,716.0 million Increase by Rs. 295.4 million Salary escalation rate Increase by 1% Increase by Rs. 1,255.3 million Increase by Rs. 277.6 million Decrease by 1% Decrease by Rs. 1,123.2 million Decrease by Rs. 246.3 million Health care cost Increase by 1% Increase by Rs. 333.9 million Increase by Rs. 65.9 million Decrease by 1% Decrease by Rs. 279.8 million Decrease by Rs. 54.3 million
Defined Benefit Provident Fund Plan [Member]
Statement [line items]
Summary of Information for Funded and Unfunded Plans	The following tables set out the funded status of the defined benefit provident fund plan of Tata Motors limited and the amounts recognized in the Company’s financial statements as at March 31, 2022. As stated in Note 36A (v), subsequent to the year-end, this defined benefit plan has become a defined contribution plan with the loss of exemption relating to the trust set up by the Company. This does not result in any additional obligation on the Company, as the fair value of the plan assets exceed the liability of the trust as of March 31, 2022. (In millions) For the year ended March 31, Change in benefit obligations : 2022 2022 2021 Defined benefit obligations at the beginning US$ 601.6 Rs. 45,596.5 Rs. 40,763.8 Service cost 16.7 1,268.9 1,364.8 Employee contribution 38.6 2,923.6 3,166.5 Acquisitions (credit) / cost (106.1 ) (8,042.8 ) (1,256.6 ) Interest expense 47.0 3,564.7 3,457.4 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (10.4 ) (786.2 ) 72.8 Actuarial (gains) / losses arising from demographic assumptions 0.4 33.5 — Actuarial (gains) / losses arising from changes in financial assumptions (19.4 ) 1,473.2 441.2 Benefits paid (41.9 ) (3,173.0 ) (2,413.4 ) Reduction arising from surrender of Provident Fund exemption of subsidiaries (26.4 ) (2,004.2 ) — Defined benefit obligation, end of the year US$ 539.0 Rs. 40,854.2 Rs. 45,596.5 For the year ended March 31, Change in plan assets: 2022 2022 2021 Fair value of plan assets at the beginning US$ 589.8 Rs. 44,702.1 Rs. 40,585.0 Acquisition Adjustment (106.1 ) (8,042.8 ) (1,256.6 ) Interest income 46.3 3,509.2 3,422.0 Return on plan assets excluding amounts included in interest income 30.6 2,322.1 (147.3 ) Contributions (employer and employee) 55.3 4,190.3 4,512.4 Benefits paid (41.9 ) (3,173.0 ) (2,413.4 ) Reduction arising from surrender of Provident Fund exemption of subsidiaries (26.0 ) (1,973.3 ) — Fair value of plan assets, end of the year US$ 548.0 Rs. 41,534.6 Rs. 44,702.1 (In millions) For the year ended March 31, Amount recognized in the balance sheet consists of 2022 2022 2021 Fair value of plan assets US$ 548.0 Rs. 41,534.6 Rs. 44,702.1 Present value of defined benefit obligation 539.0 40,854.2 45,596.5 9.0 680.4 (894.4 ) Effect of asset ceiling (9.0 ) (684.5 ) (0.1 ) Net liability US$ — Rs. (4.1 ) Rs. (894.5 ) For the year ended March 31, Net periodic cost for Provident Fund consists of the following components: 2022 2022 2021 Service cost US$ 16.7 1,268.9 1364.8 Net interest cost / (income) 0.7 55.5 35.4 Net periodic cost US$ 17.4 Rs. 1,324.4 Rs. 1,400.2 As at March 31 Other changes in plan assets and benefit obligation recognised in other comprehensive income 2022 2022 2021 Remeasurements Return on plan assets, (excluding amount included in net Interest expense) US$ (30.6 ) Rs. (2,322.1 ) Rs. 147.3 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (10.4 ) (786.2 ) 72.8 Actuarial (gains) / losses arising from changes in financial assumptions 19.4 1,473.2 441.2 Actuarial (gains) / losses arising from demographic assumptions 0.4 33.5 — Reversal of OCI for previous years due to surrender of Provident Fund (0.4 ) (30.9 ) — Adjustments for limits on net asset 9.5 719.1 0.1 Total recognised in other comprehensive income (12.1 ) (913.4 ) 661.4 Total recognized in consolidated income US$ 5.4 Rs. 411.0 Rs. 2,061.6
Summary of Assumptions Used	The assumptions used in determining the present value obligation of the Provident Fund is set out below: As at March 31 2022 2021 Discount rate 7.10 % 6.90 % Expected rate of return on plan assets 8.00 % 8.20% to 8.4 % Remaining term to maturity of portfolio (years) 13.50 26.77
Summary of Fair Value by Category	The breakup of the plan assets into various categories is as follows: As at March 31 2022 2021 Central and State government bonds 42.68 % 45.02 % Public sector undertakings and Private sector bonds 32.25 % 33.76 % Others 25.07 % 21.22 % 100.0 % 100.0 %
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Statement [line items]
Summary of Amounts Recognized in Financial Statements	The following table sets out, the amounts recognized in the financial statements for the severance indemnity plan. For the year ended March 31, 2022 2022 2021 (In millions) Change in defined benefit obligation: Defined benefit obligation, beginning of the year US$ 41.0 Rs. 3,110.8 Rs. 2,847.5 Service cost 6.4 482.1 546.7 Interest cost 0.8 63.9 45.7 Remeasurements (gains) / losses – Actuarial (gains) / losses arising from changes in financial assumptions (0.7 ) (53.6 ) (213.5 ) Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 5.4 412.2 (196.6 ) Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities — — 150.4 Benefits paid from plan assets (0.8 ) (62.5 ) (190.9 ) Benefits paid directly by employer (0.1 ) (7.9 ) (19.4 ) Foreign currency translation (1.6 ) (117.5 ) 140.9 Defined benefit obligation, end of the year US$ 50.4 Rs. 3,827.5 Rs. 3,110.8 Change in plan assets: Fair value of plan assets, beginning of the year US$ 35.0 2,650.6 2,317.3 Interest income 0.8 63.5 40.1 Remeasurements gain / (loss) Return on plan assets, (excluding amount included in net Interest expense) (0.7 ) (54.7 ) (15.9 ) Employer’s contributions 11.4 862.5 384.4 Benefits paid (0.8 ) (62.5 ) (190.9 ) Foreign currency translation (1.3 ) (102.3 ) 115.6 Fair value of plan assets, end of the year US$ 44.4 Rs. 3,357.1 Rs. 2,650.6 As at March 31, 2022 2022 2021 (In millions) Amount recognized in the balance sheet consist of: Present value of defined benefit obligation US$ 50.5 Rs. 3,827.5 Rs. 3,110.8 Fair value of plan assets 44.3 3,357.1 2,650.6 Net liability US$ (6.2 ) Rs. (470.4 ) Rs. (460.2 ) Amounts in the balance sheet: Non- current liabilities US$ (6.2 ) Rs. (470.4 ) Rs. (460.2 )
Summary of Net Periodic Cost	Net severance indemnity cost consist of the following components: Year ended March 31, 2022 2022 2021 2020 (In millions) Service cost US$ 6.4 Rs. 482.1 Rs. 546.7 Rs. 527.2 Net interest cost — 0.4 5.6 10.5 Net periodic pension cost US$ 6.4 Rs. 482.5 Rs. 552.3 Rs. 537.7
Summary of Remeasurements (Gains)/Losses Recognized in Other Comprehensive Income	Other changes in plan assets and benefit obligation recognized in other comprehensive income for severance indemnity plan: As at March 31, 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Return on plan assets, (excluding amount included in net Interest expense) US$ 0.7 54.7 Rs. 15.9 Rs. 15.2 Actuarial (gains) / losses arising from changes in financial assumptions (0.7 ) (53.6 ) (213.5 ) 123.8 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities 5.4 412.2 (196.6 ) (598.7 ) Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities — — 150.4 — Total recognized in other comprehensive income US$ 5.4 Rs. 413.3 Rs. (243.8 ) Rs. (459.7 ) Total recognized in income statement and other comprehensive income US$ 11.8 Rs. 895.8 Rs. 308.5 Rs. 78.0
Summary of Assumptions Used	The assumptions used in accounting for the Severance indemnity plan is set out below: As at March 31, 2022 2021 2020 Discount rate 2.1 % 1.6 % 1.6 % Rate of increase in compensation level of covered employees 3.5 % 3.5 % 3.5 %
Summary of Fair Value by Category	Severance indemnity plans asset allocation by category is as follows: As at March 31, 2022 2021 Deposit with banks 100 % 100 %
Summary of Sensitivity Analysis	The table below outlines the effect on the service cost, the interest cost and the defined benefit obligation in the event of a decrease/increase of 1% in the assumed rate of discount rate, salary escalation rate: Assumption Change in assumption Impact on defined benefit obligation Impact on service cost and interest cost Discount rate Increase by 1% Decrease by Rs.434.1 million Decrease by Rs.141.7 million Decrease by 1% Increase by Rs.509.2 Increase by Rs.158.1 million Salary escalation rate Increase by 1% Increase by Rs.497.2 million Increase by Rs.170 million Decrease by 1% Decrease by Rs.436.9 million Decrease by Rs.146.2 million
Jaguar Land Rover Pension plan [member]
Statement [line items]
Summary of Amounts Recognized in Financial Statements	The following table sets out the disclosure pertaining to employee benefits of Jaguar Land Rover Limited As at March 31, Pension benefits 2022 2022 2021 (In millions) Change in defined benefit obligation: Defined benefit obligation, beginning of the year US$ 11,210.0 Rs. 849,619.6 Rs. 728,421.5 Service cost 156.0 11,823.1 12,715.2 Interest cost 236.8 17,946.0 16,138.0 Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions 13.8 1,045.6 (2,035.0 ) Actuarial (gains) / losses arising from changes in financial assumptions (947.5 ) (71,812.3 ) 84,311.8 Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (3.6 ) (274.9 ) (7,263.6 ) Past service cost/(credit) — 2.0 1,559.5 Benefits paid (677.1 ) (51,317.1 ) (42,824.4 ) Member contributions 2.5 189.4 116.4 Premium Paid (3.0 ) (225.0 ) Foreign currency translation (120.8 ) (9,159.3 ) 58,480.2 Defined benefit obligation, end of the year US$ 9,867.1 Rs. 747,837.1 Rs. 849,619.6 Change in plan assets: Fair value of plan assets, beginning of the year US$ 10,696.5 Rs. 810,714.6 Rs. 764,044.2 Interest Income 228.7 17,333.1 16,533.9 Remeasurements gains / (losses) Return on plan assets, (excluding amount included in net Interest expense) 12.2 927.5 2,151.0 Employer’s contributions 319.1 24,184.8 14,313.6 Members contributions 2.5 189.4 112.6 Benefits paid (677.1 ) (51,317.1 ) (42,824.4 ) Premium paid (3.0 ) (225.0 ) Expenses paid (35.9 ) (2,719.3 ) -2159.5 Foreign currency translation (139.0 ) (10,531.8 ) 58,543.2 Fair value of plan assets, end of the year US$ 10,404.0 Rs. 788,556.2 Rs. 810,714.6 The actual return on the schemes’ assets for the year ended March 31, 2022 was Rs. 17,796.8 million (2021: Rs. 18,632.0 million) As at March 31, Pension benefits 2022 2022 2021 (In millions) Amount recognized in the balance sheet consist of: Present value of defined benefit obligation US$ 9,867.1 Rs. 747,837.1 Rs. 849,619.6 Fair value of plan Assets 10,404.0 788,556.2 810,714.6 Net (liability)/Assets US$ 536.9 Rs. 40,719.1 Rs. (38,905.0 ) Amount recognized in the balance sheet consist of: Non - current assets US$ 569.2 Rs. 43,169.6 Rs. 50.4 Non - current liabilities (32.3 ) (2,450.5 ) (38,955.4 ) Net (liability)/Assets US$ 536.9 Rs. 40,719.1 Rs. (38,905.0 )
Summary of Net Periodic Cost	Net pension and post retirement cost consist of the following components: Year ended March 31, Pension benefits 2022 2022 2021 2020 (In millions) Current service cost US$ 156.0 Rs. 11,823.1 Rs. 12,715.2 Rs. 11,980.0 Past service cost/(credit) — 2.0 1,559.8 396.6 Administrative expenses 35.9 2,719.3 2,159.5 1,416.8 Net interest cost / (income) (including onerous obligations) 8.1 612.9 (395.9 ) 1,188.8 Net periodic pension cost US$ 200.0 Rs. 15,157.3 Rs. 16,038.6 Rs. 14,982.2
Summary of Remeasurements (Gains)/Losses Recognized in Other Comprehensive Income	Amount recognized in other comprehensive income Year ended March 31, Pension benefits 2022 2022 2021 2020 (In millions) Remeasurements (gains) / losses Actuarial (gains) / losses arising from changes in demographic assumptions US$ 13.8 Rs. 1,045.6 Rs. (2,035.0) Rs. 594.9 Actuarial (gains) / losses arising from changes in financial assumptions (947.5 ) (71,812.3 ) 84,311.8 (47,390.2 ) Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities (3.6 ) (274.9 ) (7,263.6 ) (12,563.2 ) Return on plan assets, (excluding amount included in net Interest expense) (12.2 ) (927.5 ) (2,151.0 ) (29,266.9 ) Total recognized in other comprehensive income US$ (949.5 ) Rs. (71,969.1 ) Rs. 72,862.2 Rs. (88,625.4 ) Total recognized in income statement and other comprehensive income US$ (749.5 ) Rs. (56,811.8 ) Rs. 88,900.8 Rs. (73,643.2 )
Summary of Assumptions Used	The assumptions used in accounting for the pension plans are set out below: As at March 31, Pension benefits 2022 2021 2020 Discount rate 2.8 % 2.1 % 2.4 % Expected rate of increase in benefit revaluation of covered employees 2.2 % 2.1 % 2.0 % RPI Inflation rate 3.5 % 3.1 % 2.6 % The assumed life expectations on retirement at age 65 are (years) Retiring today: Males 21.6 21.0 21.0 Females 23.8 23.3 23.2 Retiring in 20 years: Males 23.0 22.4 22.4 Females 25.7 25.2 25.1
Summary of Fair Value by Category	As at March 31, 2022 2021 Quoted * Unquoted Total Quoted * Unquoted ** Total (In millions) Equity Instruments Information Technology — 12,661.0 12,661.0 — 13,452.2 13,452.2 Energy — 1,808.7 1,808.7 — 1,078.2 1,078.2 Manufacturing — 9,495.7 9,495.7 — 7,537.3 7,537.3 Financials — 4,069.6 4,069.6 — 4,846.8 4,846.8 Others — 17,182.1 17,182.1 — 26,904.4 26,904.4 — 45,217.1 45,217.1 — 53,818.9 53,818.9 Debt Instruments Government 180,264.6 6,504.7 186,769.3 163,774.2 8,857.3 172,631.5 Corporate Bonds (Investment Grade) 114,277.3 30,845.6 145,122.9 135,025.8 24,516.3 159,542.1 Corporate Bonds (Non Investment Grade) — 96,739.0 96,739.0 — 106,907.6 106,907.6 294,541.9 134,089.3 428,631.2 298,800.0 140,281.2 439,081.2 Property Funds UK — 30,503.1 30,503.1 — 30,582.3 30,582.3 Other — 23,881.5 23,881.5 — 20,203.5 20,203.5 — 54,384.6 54,384.6 — 50,785.8 50,785.8 Cash and Cash equivalents 7,496.5 36,041.0 43,537.5 7,436.5 19,296.6 26,733.1 Other Hedge Funds — 50,268.5 50,268.5 — 49,939.4 49,939.4 Private Markets — 99,244.4 99,244.4 — 83,030.8 83,030.8 Alternatives — 45,893.8 45,893.8 — 64,641.1 64,641.1 — 195,406.7 195,406.7 — 197,611.3 197,611.3 Derivatives Foreign exchange contracts — (3,459.9 ) (3,459.9 ) — 1,521.6 1,521.6 Interest Rate and inflation — 24,839.0 24,839.0 — 36,326.0 36,326.0 Equity protection derivatives — — — — 4,836.7 4,836.7 — 21,379.1 21,379.1 — 42,684.3 42,684.3 Total 302,038.4 486,517.8 788,556.2 306,236.5 504,478.1 810,714.6 * determined on the basis of quoted prices for identical assets or liabilities in active markets. ** The comparative has been restated to reflect reclassification to unquoted.
Summary of Sensitivity Analysis	The sensitivity analysis below is based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions the same method (present value of the defined benefit obligation calculated with the projected unit credit method at the end of the reporting period) has been applied as when calculating the pension liability recognized within the consolidated balance sheet. Assumption Change in assumption Impact on defined benefit obligation Impact on service cost and interest cost Discount rate Increase / decrease by 0.25% Decrease/increase by Decrease/increase by Inflation rate Increase / decrease by 0.25% Increase/decrease by Increase/decrease by Mortality rate Increase / decrease by 1 year Increase/decrease by Increase/decrease by

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Capital	The following table summarizes the capital of the Company: As at March 31, 2022 2022 2021 (In millions) Equity* US$ 5,418.3 Rs.410,673.3 Rs.430,135.5 Short-term borrowings and current portion of long-term debt 5,530.6 419,178.7 427,917.4 Long-term debt 12,896.9 977,483.5 931,019.7 Total debt 18,427.5 1,396,662.2 1,358,937.1 Total capital (Debt + Equity) US$ 23,845.8 Rs.1,807,335.5 Rs.1,789,072.6 * Details of equity : As at March 31, 2022 2022 2021 (In millions) Total equity as reported in balance sheet US$ 5,812.7 Rs.440,564.6 Rs.519,135.8 Currency translation reserve attributable to - Shareholders of Tata Motors Limited (1,168.5 ) (88,560.6 ) (89,692.0 ) - Non-controlling interests (3.5 ) (265.4 ) (536.5 ) Hedging reserve 789.0 59,799.0 1,222.1 Cost of hedge reserve (11.4 ) (864.3 ) 6.1 Equity as reported above US$ 5,418.3 Rs.410,673.3 Rs.430,135.5

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Summary of Carrying Amounts and Fair Value of Each Category of Financial Assets and Liabilities	The following table presents the carrying amounts and fair value of each category of financial assets and liabilities as at March 31, 2022. (a) Financial assets Cash and other Non-Derivative Derivatives other Derivatives in Total carrying Total fair value Total carrying value Total fair value (In millions) Cash and cash equivalents Rs. 381,590.1 Rs. — Rs. — Rs. — Rs. 381,590.1 Rs. 381,590.1 US$ 5,034.7 US$ 5,034.7 Short-term deposits 20,375.8 — — — 20,375.8 20,375.8 268.8 268.8 Finance receivables 191,409.2 140,902.9 — — 332,312.1 334,954.9 4,384.5 4,419.4 Trade receivables 124,421.2 — — — 124,421.2 124,421.2 1,641.6 1,641.6 Other investments – non-current 5,426.1 17,783.1 — — 23,209.2 23,209.2 306.2 306.2 Other investments – current 169,051.0 58,041.2 — — 227,092.2 227,092.2 2,996.2 2,996.2 Other financial assets – current 40,258.6 — 13,334.3 5,850.6 59,443.5 59,443.5 784.3 784.3 Other financial assets – non-current 40,052.5 — 12,229.9 7,946.0 60,228.4 60,228.4 794.6 794.6 Total Rs. 972,584.5 Rs. 216,727.2 Rs. 25,564.2 Rs. 13,796.6 Rs. 1,228,672.5 Rs. 1,231,315.3 US$ 16,210.9 US$ 16,245.8 Financial liabilities Other financial Derivatives hedging Derivatives in Total carrying Total fair Total carrying value Total fair value (In millions) Accounts payable Rs. 649,452.8 Rs. — Rs. — Rs. 649,452.8 Rs. 649,452.8 US$ 8,568.8 US$ 8,568.8 Acceptances 97,799.5 — — 97,799.5 97,799.5 1,290.4 1,290.4 Short-term debt (excluding current portion of long-term debt) 173,783.7 — — 173,783.7 173,783.7 2,292.9 2,292.9 Long-term debt (including current portion of long-term debt) (refer note below) 1,222,878.4 — — 1,222,878.4 1,223,740.8 16,134.6 16,145.9 Other financial liabilities – current 58,115.2 3,060.0 41,374.2 102,549.4 102,549.4 1,353.0 1,353.0 Other financial liabilities – non-current 78,813.2 5,297.4 28,858.0 112,968.6 115,880.1 1,490.5 1,528.9 Total Rs. 2,280,842.8 Rs. 8,357.4 Rs. 70,232.2 Rs. 2,359,432.4 Rs. 2,363,206.3 US$ 31,130.2 US$ 31,179.9 Note: 1 Includes Rs. 74,735.6 million designated as hedged item in fair value hedge relationship. This includes a loss of Rs. 6,780.5 million on account of fair value changes attributable to the hedged interest rate risk. 2 Includes Rs. 91,833 million (GBP 924 million) designated as hedging instruments in net investment hedge relationship. The following table presents the carrying amounts and fair value of each category of financial assets and liabilities as at March 31, 2021. Financial assets Cash and other Non-Derivative Derivatives Derivatives in (at fair value) Total carrying Total fair value (In millions) Cash and cash equivalents Rs. 317,000.1 Rs. — Rs. — Rs. — Rs. 317,000.1 Rs. 317,000.1 Short-term deposits 143,460.0 — — — 143,460.0 143,460.0 Finance receivables 267,260.2 79,888.9 — — 347,149.1 350,497.7 Trade receivables 126,790.8 — — — 126,790.8 126,790.8 Other investments – non-current — 13,683.0 — — 13,683.0 13,683.0 Other investments – current 160,788.4 29,723.4 — — 190,511.8 190,511.8 Other financial assets -current 49,187.4 — 7,598.8 20,915.4 77,701.6 77,701.6 Other financial assets- non-current 37,573.5 — 6,375.2 26,237.0 70,185.7 70,185.7 Total Rs. 1,102,060.4 Rs. 123,295.3 Rs. 13,974.0 Rs. 47,152.4 Rs. 1,286,482.1 Rs. 1,289,830.7 Financial liabilities Other financial Derivatives Derivatives in Total carrying Total fair value (In millions) Accounts payable Rs. 739,739.6 Rs. — Rs. — Rs. 739,739.6 Rs. 739,739.6 Acceptances 78,603.1 — — 78,603.1 78,603.1 Short-term debt (excluding current portion of long-term debt) 216,627.9 — — 216,627.9 216,627.9 Long-term debt (including current portion of long-term debt) (refer note below) 1,142,309.2 — — 1,142,309.2 1,093,175.6 Other financial liabilities – current 63,256.1 6,866.4 17,335.4 87,457.9 87,457.9 Other financial liabilities – non-current 59,089.8 7,635.2 12,959.1 79,684.1 86,420.3 Total Rs. 2,299,625.7 Rs. 14,501.6 Rs. 30,294.5 Rs. 2,344,421.8 Rs. 2,302,024.4 1 Includes Rs. 79,000.2 million designated as hedged item in fair value hedge relationship. This includes a loss of Rs. 100.8 million on account of fair value changes attributable to the hedged interest rate risk. 2 Includes Rs. 62,978.4 million (GBP 625 million) designated as hedging instruments in net investment hedge relationship.
Summary of Reconciliation of Financial Assets Measured At Fair Value Using Significant Unobservable Inputs	Reconciliation of financial assets measured at fair value using significant unobservable For the year ended March 31, 2022 2022 2021 Balance at the beginning US$ 1,168.7 Rs. 88,578.0 Rs. 44,313.8 Originated or purchased during the period 1,344.3 101,887.9 61,529.3 Interest accrued on loans measured at FVOCI 5.3 398.8 177.1 Disposals during the period (537.6 ) (40,748.7 ) (19,762.0 ) Loan loss provision recognised (18.3 ) (1,383.9 ) — Fair value changes recognized through OCI 28.0 2,122.0 2,411.7 Fair value changes recognized through P & L 2.8 209.1 (83.4 ) Foreign exchange translation difference 1.4 108.7 (8.5 ) Balance at the end US$ 1,994.6 Rs. 151,171.9 Rs. 88,578.0
Summary of Amounts that have been Offset and Amounts that are Available for Offset	The following table discloses the amounts that have been offset, in arriving at the balance sheet presentation and the amounts that are available for offset only under certain conditions as at March 31, 2022: Gross Gross amount Net amount Amounts subject to an enforceable Net amount Financial assets Financial Cash (In millions) Derivative financial instruments Rs. 39,360.8 Rs. — Rs. 39,360.8 Rs. (28,168.9 ) Rs. — Rs. 11,191.9 Trade receivables 124,437.6 (16.4 ) 124,421.2 — — 124,421.2 Cash and cash equivalents 397,299.0 (15,708.9 ) 381,590.1 — — 381,590.1 Total Rs. 561,097.4 Rs. (15,725.3 ) Rs. 545,372.1 Rs. (28,168.9 ) Rs. — Rs. 517,203.2 US$ 7,403.1 US$ (207.5 ) US$ 7,195.6 US$ (371.7 ) US$ — US$ 6,823.9 Financial liabilities Derivative financial instruments Rs. 78,589.6 Rs. — Rs. 78,589.6 Rs. (28,168.9 ) Rs. — Rs. 50,420.7 Accounts payable 649,469.2 (16.4 ) 649,452.8 — — 649,452.8 Loans from banks/financial institutions (short-term) 128,510.9 (15,708.9 ) 112,802.0 — — 112,802.0 Total Rs. 856,569.7 Rs. (15,725.3 ) Rs. 840,844.4 Rs. (28,168.9 ) Rs. — Rs. 812,675.5 US$ 11,301.5 US$ (207.5 ) US$ 11,094.0 US$ (371.7 ) US$ — US$ 10,722.3 The following table discloses the amounts that have been offset in arriving at the balance sheet presentation and the amounts that are available for offset only under certain conditions as at March 31, 2021: Gross amount Gross amount Net amount Amounts subject to an enforceable Net amount Financial assets Financial Cash (In millions) Derivative financial instruments Rs. 61,126.4 Rs. — Rs. 61,126.4 Rs. (36,793.4 ) Rs. — Rs. 24,333.0 Trade receivables 128,821.6 (2,030.8 ) 126,790.8 — — 126,790.8 Cash and cash equivalents 338,815.9 (21,815.8 ) 317,000.1 — — 317,000.1 Total Rs. 528,763.9 Rs. (23,846.6 ) Rs. 504,917.3 Rs. (36,793.4 ) Rs. — Rs. 468,123.9 Financial liabilities Derivative financial instruments Rs. 44,796.1 Rs. — Rs. 44,796.1 Rs. (36,793.4 ) Rs. — Rs. 8,002.7 Accounts payable 741,770.4 (2,030.8 ) 739,739.6 — — 739,739.6 Loans from banks/financial institutions (short-term) 154,994.6 (21,815.8 ) 133,178.8 — — 133,178.8 Total Rs. 941,561.1 Rs. (23,846.6 ) Rs. 917,714.5 Rs. (36,793.4 ) Rs. — Rs. 880,921.1
Summary of Carrying Amount of Trade Receivables and Finance Receivables Sold Along with Associated Liabilities	The carrying amount of trade receivables and finance receivables transferred along with the associated liabilities is as follows: As at March 31, 2022 2022 2021 Nature of Asset Carrying Carrying amount Carrying Carrying amount Carrying Carrying amount (In millions) Trade receivables US$ 4.2 US$ 4.2 Rs. 318.0 Rs. 318.0 Rs. 2,383.5 Rs. 2,383.5 Finance receivables US$ 164.5 US$ 155.9 Rs. 12,464.8 * Rs. 11,817.2 Rs. 30,084.3 * Rs. 29,721.6 * Net of provision of Rs. 239.5 million and Rs. 534.9 million as at March 31, 2022 and 2021, respectively.
Summary of Gain (Loss) from Cash Flow Hedges Recognized in Other Comprehensive Income and Income Statement	Year ended March 31, 2022 2022 2021 2020 (In millions) Fair value gain/(loss) on foreign currency derivative contracts recognized in Hedging reserve US$ (1,039.4 ) Rs.(78,778.3 ) Rs.65,674.3 Rs.(23,993.3 ) Fair value gain/(loss) on foreign currency bonds recognized in Hedging reserve (50.5 ) (3,824.1 ) (21,527.6 ) (618.3 ) Fair value gain/(loss) on cross currency interest rate swaps entered for cash flow hedges of repayment of foreign currency denominated borrowings recognized in Hedging reserve (0.7 ) (52.5 ) 294.1 (818.9 ) Fair value gain/(loss) on interest rate swaps entered for cash flow hedges of payment of interest on borrowings that are benchmarked to libor — — (192.1 ) (152.89 ) Gain/(loss) recognized in other comprehensive income during the year US$ (1,090.6 ) Rs.(82,654.9 ) Rs.44,248.7 Rs.(25,583.4 ) Gain/(loss) reclassified from Hedging reserve and recognized in ‘Revenue’ in the income statement on occurance of forecast sales US$ 100.6 Rs.7,626.5 Rs.(10,540.1 ) Rs.(50,511.8 ) Gain/(loss) reclassified out of Hedging reserve and recorded in ‘Raw materials, components and consumables’ in the income statement when forecast purchases affect income statement — — (1,533.3 ) — Gain/(loss) reclassified from Hedging reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for the case where on account of forecasted transactions are no longer expected to occur 13.9 1,051.0 3,320.1 147.8 Gain/(loss) reclassified from cost of Hedge reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for the case where on account of forecasted transactions are no longer expected to occur — (0.5 ) — — Gain/(loss) reclassified from Hedging reserve and recognized in ‘Foreign exchange (gain)/loss (net)’ in the income statement for repayment of foreign currency denominated borrowings (7.7 ) (583.9 ) (1,448.0 ) 1,203.5 Gain/(loss) reclassified from other comprehensive income to the consolidated income statement US$ 106.8 Rs.8,093.1 Rs.(10,201.3 ) Rs.(49,160.5 )
Summary of effect of changes in foreign exchange rates	The table below outlines the effect change in foreign currencies exposure for the year ended March 31, 2022: Change in assumption Impact on Company’s net Impact on Company’s net Appreciation in foreign currencies by 10% Increase by Decrease by Depreciation in foreign currencies by 10% Decrease by Increase by The table below outlines the effect change in foreign currencies exposure for the year ended March 31, 2021: Change in assumption Impact on Company’s net Impact on for financial liabilities Appreciation in foreign currencies by 10% Increase by Decrease by Depreciation in foreign currencies by 10% Decrease by Increase by The table below outlines the effect change in foreign currencies exposure for the year ended March 31, 2020: Change in assumption Impact on Company’s net Impact on income before tax for financial liabilities Impact on Company’s other income for financial Appreciation in foreign currencies by 10% Increase by Decrease by Decrease by Depreciation in foreign currencies by 10% Decrease by Increase by Increase by
Summary of Contractual Maturities of Financial Liabilities	The table below provides undiscounted contractual maturities of financial liabilities, including estimated interest payments as at March 31, 2022: Carrying Due in 1 st Year Due in 2 nd Due in 3 rd th Due after 5 th Total contractual cash flows (In millions) Financial liabilities Accounts payable and acceptances Rs. 747,252.3 Rs. 747,252.3 Rs. — Rs. — Rs. — Rs. 747,252.3 US$ 9,859.2 Borrowings and interest thereon 1,414,130.2 436,646.7 316,506.7 586,104.1 199,563.7 1,538,821.2 20,303.1 Lease liabilities 67,719.8 13,161.3 11,483.4 24,914.0 59,728.7 109,287.4 1,441.9 Other financial liabilities 51,740.5 32,551.8 1,653.4 1,834.4 38,947.3 74,986.9 989.4 Derivative liabilities 78,589.6 50,876.4 27,754.6 28,315.5 149.4 107,095.9 1,413.0 Total Rs. 2,359,432.4 Rs. 1,280,488.5 Rs. 357,398.1 Rs. 641,168.0 Rs. 298,389.1 Rs. 2,577,443.7 US$ 34,006.6 Contractual maturities of borrowings includes cash flows relating to collateralized debt obligations. This represents the amount received against the transfer of finance receivables in securitization transactions and/or direct assignments, which do not qualify for derecognition. The liability of the Company in such cases is limited to the extent of credit enhancements provided. The contractual maturities of such collateralized debt obligations are as follows: Carrying Due in 1 st Due in 2 nd Due in 3 rd th Total contractual cash flows (In millions) Collateralized debt obligations Rs. 11,825.4 Rs.9,117.5 Rs.3,285.8 Rs.160.6 Rs.12,563.9 US$ 165.8 The table below provides details regarding the contractual maturities of financial liabilities, including estimated interest payments as at March 31, 2021: Carrying Due in 1 st Due in 2 nd Due in 3 rd th Due after 5 th Total (In millions) Financial liabilities Accounts payable and acceptances Rs. 818,342.7 Rs. 818,342.7 Rs. — Rs. — Rs. — Rs. 818,342.7 Borrowings and interest thereon 1,374,969.4 491,033.1 277,997.0 563,297.2 164,446.8 1,496,774.1 Lease Liabilities 62,260.6 13,073.6 10,919.1 24,466.9 48,123.8 96,583.4 Other financial liabilities 44,053.0 39,083.8 2,183.2 4,167.6 1,001.9 46,436.5 Derivative liabilities 44,796.1 25,983.1 11,937.8 12,299.3 — 50,220.2 Total Rs. 2,344,421.8 Rs. 1,387,516.3 Rs. 303,037.1 Rs. 604,231.0 Rs. 213,572.5 Rs. 2,508,356.9 Contractual maturities of borrowings includes cash flows relating to collateralized debt obligations. This represents the amount received against the transfer of finance receivables in securitization transactions and/or direct assignments, which do not qualify for derecognition. The liability of the Company in such cases is limited to the extent of credit enhancements provided. The contractual maturities of such collateralized debt obligations are as follows: Carrying Due in 1 st Due in 2 nd Due in 3 rd th Total contractual cash flows (In millions) Collateralized debt obligations Rs.29,736.5 Rs.19,264.7 Rs.10,302.5 Rs.3,550.5 Rs.33,117.7
Summary of Fair Value of Derivative Financial Instruments	The fair value of derivative financial instruments is as follows: As at March 31, 2022 2022 2021 (In millions) Foreign currency forward exchange contracts and options US$ (705.8 ) Rs.(53,493.3 ) Rs.18,957.2 Commodity Derivatives 159.6 12,098.5 133.2 Others including interest rate and currency swaps 28.6 2,166.0 (2,760.1 ) Total US$ (517.6 ) Rs.(39,228.8 ) Rs.16,330.3
Summary of Changes in Foreign Currency Forward Exchange Contracts and Options Due to 10% Appreciation/Depreciation of Foreign Currency	Following table provides sensitivity analysis in relation to derivative contracts: As at March 31, 2022 2022 2021 2020 (In millions) 10% depreciation of foreign currency: Gain/(loss) in hedging reserve US$ 1,260.1 Rs. 95,506.1 Rs. 47,227.0 Rs. 54,467.4 Gain/(loss) in consolidated income US$ (442.4 ) Rs. (33,529.9 ) Rs. (22,584.4 ) Rs. (8,848.9 ) 10% Appreciation of foreign currency: Gain/(loss) in hedging reserve US$ (1,469.3 ) Rs. (111,364.2 ) Rs. (54,535.1 ) Rs. (53,930.9 ) Gain/(loss) in consolidated income US$ 640.9 Rs. 48,574.9 Rs. 29,797.7 Rs. 10,651.7
Disclosure on Detailed Financials Instruments Designated as Hedging Instrument in Cashflow Hedge	The details of cash flow hedges entered by the Company to hedge interest rate risk arising on floating rate borrowings and by one of the Company’s subsidiaries to hedge the currency fluctuation of its functional currency (GBP) against foreign currencies to hedge future cash flows arising from revenue and cost of materials is as follows: Outstanding contracts Average strike rate Nominal amounts Carrying value (in GBP) (in millions) (in millions) As at March 31, As at March 31, As at March 31, 2022 2021 2022 2022 2021 2022 2022 2021 Foreign currency forwards Cash flow hedges - USD Sell - USD/ Buy - GBP <1 year 0.7604 0.7596 US$ 3,780.2 Rs. 286,513.9 Rs. 285,498.4 US$ 6.2 Rs. 470.3 Rs. 13,752.9 Between 1-5 years 0.7361 0.7654 4,898.4 371,259.9 311,993.7 (101.5 ) (7,696.4 ) 17,322.6 Cash flow hedges - Chinese Yuan Sell - Chinese Yuan / Buy - GBP <1 year 0.1094 0.1098 3,697.4 280,236.8 166,000.0 (308.1 ) (23,349.9 ) 1,259.2 Between 1-5 years 0.1123 0.1088 4,619.2 350,103.6 63,340.3 (164.8 ) (12,487.6 ) 1,073.4 Cash flow hedges - Euro Buy - Euro / Sell - GBP <1 year 0.8875 0.9069 3,794.0 287,560.3 271,605.5 (145.9 ) (11,058.9 ) (13,758.8 ) Between 1-5 years 0.8860 0.9010 1,644.6 124,646.1 191,395.0 (6.2 ) (467.3 ) (8,191.9 ) Cash flow hedges - USD Buy - USD / Sell - INR <1 year 71.1579 72.4030 140.8 10,671.5 7,914.2 8.8 663.8 (22.7 ) Cash flow hedges - Other <1 year — — 1,240.1 93,992.9 122,580.6 (22.2 ) (1,679.8 ) 2,462.6 Between 1-5 years — — 1,141.4 86,513.3 85,284.3 (36.6 ) (2,776.9 ) 748.5 Cash flow hedges of foreign exchange risk on recognized debt Cross currency interest rate swaps Buy - USD / Sell - GBP Between 1-5 years 1.3000 1.3000 100.0 7,578.9 7,312.0 20.4 1,548.8 (489.7 ) >5 years 0.7592 0.7592 US$ 498.0 37,743.3 38,252.8 US$ 1.2 Rs. 91.3 Rs. 753.0 Buy - Euro / Sell - GBP >5 years 0.8912 0.8912 584.6 44,304.6 44,902.6 (50.5 ) (3,829.7 ) (1,380.6 ) Buy - USD / Sell - INR Between 1-5 years 71.86 71.44 109.4 8,293.2 18,957.5 0.2 14.7 (207.6 ) >5 years 83.52 83.52 US$ 537.5 40,736.5 39,299.7 US$ 57.1 4,325.0 5,066.4 Total foreign currency derivative instruments US$ 26,785.6 Rs. 2,030,154.8 Rs. 1,654,336.7 US$ (741.9 ) Rs. (56,232.6 ) Rs. 18,387.3 Average strike rate Nominal amounts Carrying value (USD in million) (in millions) as at March 31 as at March 31 as at March 31 2022 2021 2022 2021 2022 2022 2021 Interest rate swaps linked to LIBOR >5 years 2.86 % 2.86 % US$ 237.5 US$ 237.5 US$ (2.7 ) Rs. (203.1) Rs. (1,529.3) Total derivatives designated in hedge relationship US$ (744.6 ) Rs. (56,435.7) Rs. 16,858.0 Non derivatives designated in hedge relationship Average strike rate Nominal amounts Carrying value (GBP in millions) (in millions) as at March 31 as at March 31 as at March 31 2022 2021 2022 2021 2022 2022 2021 Net Investment Hedge - GBP — — 923.7 625.0 US$ — Rs. — Rs.—
Foreign currency exchange rate risk [member]
Statement [line items]
Summary of Foreign Currency Exposure	The following table sets forth information relating to foreign currency exposure (other than risk arising from derivatives disclosed at clause (iv) below) as at March 31, 2022: U.S. dollar Euro Chinese GBP Canadian Others* Total (In millions) Financial assets Rs. 168,327.4 Rs. 103,507.9 Rs. 39,109.4 Rs. 1,442.6 Rs. 11,908.4 Rs. 28,361.20 Rs. 352,656.9 Financial liabilities Rs. 452,541.9 Rs. 421,914.3 Rs. 114,459.1 Rs. 5,198.1 Rs. 2,714.2 Rs. 24,536.50 Rs. 1,021,364.1 * Others mainly include currencies such as the Russian rouble, Singapore dollars, Swiss franc, Australian dollars, South African rand, Thai baht, Japanese Yen and Korean won. The following table set forth information relating to foreign currency exposure (other than risk arising from derivatives disclosed at clause (iv) below) as at March 31, 2021: U.S. dollar Euro Chinese GBP Canadian Others* Total (In millions) Financial assets Rs.181,174.9 Rs.113,988.0 Rs. 34,468.8 Rs. 7,817.4 Rs. 4,761.5 Rs.26,522.2 Rs. 368,732.8 Financial liabilities Rs.480,423.3 Rs.433,444.1 Rs. 120,331.7 Rs. 56,714.0 Rs. 13,253.5 Rs.28,956.2 Rs. 1,133,122.8 * Others mainly include currencies such as the Russian rouble, Singapore dollars, Swiss franc, Australian dollars, South African rand, Thai baht, Japanese Yen and Korean won. The following table set forth information relating to foreign currency exposure (other than risk arising from derivatives disclosed at clause (iv) below) as at March 31, 2020: U.S. dollar Euro Chinese GBP Japanese Yen Others* Total (In millions) Financial assets Rs.185,949.4 Rs.114,145.3 Rs.45,268.6 Rs.13,133.8 Rs.15,354.1 Rs.24,122.7 397,973.9 Financial liabilities Rs.400,452.8 Rs.409,942.4 Rs.49,092.8 Rs.62,634.1 Rs.7,581.2 Rs.30,946.8 960,650.1 * Others mainly include currencies such as the Russian rouble,Singapore dollars, Swiss franc, Australian dollars, South African rand, Singapore dollars, Thai baht and Korean won.
Not measured at fair value on recurring basis [Member]
Statement [line items]
Summary of Fair Value of Financial Assets and Liabilities	There have been no transfers between level 1, level 2 and level 3 for the year ended March 31, 2022 and 2021. The following table provides an analysis of fair value of financial instruments that are not measured at fair value on recurring basis, grouped into Level 1 to Level 3 categories As at March 31, 2022 Level 1 Level 2 Level 3 Total (In millions) Financial assets not measured at fair value Finance receivables — — 194,052.0 194,052.0 Other investments 174,477.1 — — 174,477.1 Total Rs. 174,477.1 Rs. — Rs. 194,052.0 Rs. 368,529.1 US$ 2,302.0 US$ — US$ 2,560.3 US$ 4,862.3 Financial liabilities not measured at fair value Short-term debt (excluding current portion of long-term debt) — 173,783.8 — 173,783.8 Long-term debt (including current portion of long-term debt) 571,882.4 651,858.4 — 1,223,740.8 Total Rs. 571,882.4 Rs. 825,642.2 Rs. — Rs. 1,397,524.6 US$ 7,545.4 US$ 10,893.6 US$ — US$ 18,439.0 As at March 31, 2021 Level 1 Level 2 Level 3 Total (In millions) Financial assets not measured at fair value Finance receivables — — 270,608.8 270,608.8 Other investments 160,788.4 — — 160,788.4 Total Rs. 160,788.4 Rs. — Rs. 270,608.8 Rs. 431,397.2 Financial liabilities not measured at fair value Short-term debt (excluding current portion of long-term debt) — 216,627.9 — 216,627.9 Long-term debt (including current portion of long-term debt) 547,498.3 545,677.3 — 1,093,175.6 Total Rs. 547,498.3 Rs. 762,305.2 Rs. — Rs. 1,309,803.5
Measured at fair value [Member]
Statement [line items]
Summary of Fair Value of Financial Assets and Liabilities	The main items in this category are unquoted financial assets, measured at fair value. As at March 31, 2022 Level 1 Level 2 Level 3 Total (In millions) Financial assets measured at fair value Investments Rs. 65,555.3 Rs. — Rs. 10,269.0 Rs. 75,824.3 Derivative assets — 39,360.8 — 39,360.8 Finance receivables — — 140,902.9 140,902.9 Total Rs. 65,555.3 Rs. 39,360.8 Rs. 151,171.9 Rs. 256,088.0 US$ 864.9 US$ 519.3 US$ 1,994.5 US$ 3,378.7 Financial liabilities measured at fair value Derivative liabilities Rs. — Rs. 78,589.6 Rs. — Rs. 78,589.6 Financial Liabilities — 12,500.0 — 12,500.0 Total Rs. — Rs. 91,089.6 Rs. — Rs. 91,089.6 US$ — US$ 1,201.8 US$ — US$ 1,201.8 As at March 31, 2021 Level 1 Level 2 Level 3 Total (In millions) Financial assets measured at fair value Investments Rs. 34,715.5 Rs. — Rs. 8,689.1 Rs. 43,404.6 Derivative assets — 61,126.4 — 61,126.4 Finance receivables — — 79,888.9 79,888.9 Total Rs. 34,715.5 Rs. 61,126.4 Rs. 88,578.0 Rs. 184,419.9 Financial liabilities measured at fair value Derivative liabilities Rs. — Rs. 44,796.1 Rs. — Rs. 44,796.1 Total Rs. — Rs. 44,796.1 Rs. — Rs. 44,796.1
Trade receivables and finance receivables [Member]
Statement [line items]
Summary of Aging of Trade and Finance Receivables	The ageing of trade receivables and finance receivables as of balance sheet date is given below. The age analysis have been considered from the due date As at March 31, 2022 2022 2022 2022 2022 2022 2021 2021 2021 Trade receivables Gross Allowance Net Gross Allowance Net Gross Allowance Net (In millions) Period (in months) Not due US$ 1,358.4 US$ (6.7 ) US$ 1,351.7 Rs.102,955.3 Rs.(509.5) Rs.102,445.8 Rs.102,967.2 Rs.(307.8) Rs.102,659.4 Overdue up to 3 months 178.1 (4.6 ) 173.5 13,500.4 (347.4 ) 13,153.0 14,457.8 (291.1 ) 14,166.7 Overdue 3-6 months 27.2 (2.1 ) 25.1 2,067.2 (161.9 ) 1,905.3 2,466.9 (69.3 ) 2,397.6 Overdue more than 6 months 190.2 (98.9 ) 91.3 14,414.0 (7,496.9 ) 6,917.1 * 16,790.8 (9,223.7 ) 7,567.1 * Total US$ 1,753.9 US$ (112.3 ) US$ 1,641.6 Rs.132,936.9 Rs.(8,515.7) Rs.124,421.2 Rs.136,682.7 Rs.(9,891.9) Rs.126,790.8 The Company makes allowances for losses on its portfolio of finance receivable on the basis of expected future collection from receivables. The future collection are estimated on the basis of past collection trend which are adjusted for changes in current circumstances as well as expected changes in collection based on expectations with respect to certain macro economic factor like GDP growth, fuel price and inflation. As at March 31, 2022 2022 2022 2022 2022 2022 2021 2021 2021 Finance receivables # Gross Allowance Net Gross Allowance Net Gross Allowance Net (In millions) Period (in months) Not due* US$ 4,369.7 US$ (161.3 ) US$ 4,208.4 Rs.331,186.7 Rs.(12,223.3) Rs.318,963.4 Rs.342,131.9 Rs.(9,383.1) Rs.332,748.8 Overdue up to 3 months 72.1 (2.1 ) 70.0 5,463.0 (160.8 ) 5,302.2 8,711.0 (611.2 ) 8,099.8 Overdue more than 3 months 181.2 (75.1 ) 106.1 13,736.7 (5,690.2 ) 8,046.5 8,783.0 (2,482.5 ) 6,300.5 Total US$ 4,623.0 US$ (238.5 ) US$ 4,384.5 Rs.350,386.4 Rs.(18,074.3) Rs.332,312.1 Rs.359,625.9 Rs.(12,476.8) Rs.347,149.1 # Finance receivables originated in India. * Allowance in the “Not due” category includes allowance against installments pertaining to impaired finance receivables which have not yet fallen due.

Segment reporting (Tables)

Segment reporting (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Segment Reporting	For the year ended/As at March 31, 2022 Automotive and related activity Tata and other brand vehicles * Vehicle Jaguar Land Intra- Total Others Inter- Total Commercial Passenger Unallocable Total (In millions) Revenues: External revenue Rs. 521,107.8 Rs. 309,171.8 Rs. 2,258.6 Rs. 832,538.2 Rs. 42,113.4 Rs. 1,864,426.3 Rs. — Rs. 2,739,077.9 Rs. 26,689.0 Rs. — Rs. 2,765,766.9 US$ 36,491.3 Inter-segment/intra-segment revenue Rs. (2,090.5 ) Rs. 5,280.0 Rs. — Rs. 3,189.5 Rs. 2,090.5 Rs. — Rs. (5,280.0 ) Rs. — Rs. 11,351.8 Rs. (11,351.8 ) Rs. — US$ — Total revenues Rs. 519,017.3 Rs. 314,451.8 Rs. 2,258.6 Rs. 835,727.7 Rs. 44,203.9 Rs. 1,864,426.3 Rs. (5,280.0 ) Rs. 2,739,077.9 Rs. 38,040.8 Rs. (11,351.8 ) Rs. 2,765,766.9 US$ 36,491.3 Earnings before other income, interest and tax (a) Rs. (3,560.7 ) (13,174.4 ) (1,374.6 ) (18,109.7 ) 23,163.2 (41,623.5 ) — (36,570.0 ) 6,146.4 537.5 (29,886.1 ) (394.3 ) Finance costs pertaining to borrowings sourced by vehicle financing segment — — — — (27,189.3 ) — — (27,189.3 ) — — (27,189.3 ) (358.7 ) Segment results Rs. (3,560.7 ) (13,174.4 ) (1,374.6 ) (18,109.7 ) (4,026.1 ) (41,623.5 ) — (63,759.3 ) 6,146.4 537.5 (57,075.4 ) (753.0 ) Share of profit/(loss) of equity accounted investees (net) — — 1,224.4 1,224.4 — (2,055.7 ) — (831.3 ) 90.7 — (740.6 ) (9.8 ) Reconciliation to net income/(loss): — — Assets written off/loss on sale of assets and others (net) 555.4 7.3 Other income/(loss) (net) 47,720.8 629.6 Foreign exchange gain/(loss) (net) (805.8 ) (10.6 ) Interest income 6,252.1 82.5 Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment) (66,073.8 ) (872.2 ) Income tax expense (42,204.9 ) (556.8 ) Net Income/(loss) Rs. (112,372.2 ) US$ (1,483.0) Depreciation and amortization Rs. 16,863.5 22,306.9 1,499.3 40,669.7 597.0 Rs. 198,037.6 Rs. — Rs. 239,304.3 Rs. 12.8 Rs. — Rs. 239,317.1 US$ 3,157.5 Capital expenditure Rs. 19,945.9 6,239.5 10.0 26,195.4 204.3 Rs. 118,549.4 Rs. — Rs. 144,949.1 Rs. 446.7 Rs. — Rs. 145,395.8 US$ 1,918.3 Segment assets Rs. 272,906.4 Rs. 142,362.9 Rs. 6,289.8 Rs. 421,559.1 Rs. 385,446.7 Rs. 1,689,542.5 Rs. — Rs. 2,496,548.3 Rs. 34,650.0 Rs. (11,294.3 ) Rs. 2,519,904.0 US$ 33,247.4 Assets classified as held for sale 334.5 64.8 399.3 4,499.0 58.7 — 4,957.0 — 4,957.0 65.4 Investment in equity accounted investees — — 5,542.5 5,542.5 31,929.9 — 37,472.4 6,021.5 43,493.9 573.9 Reconciliation to total assets: Investments 250,301.4 3,302.5 Current and non-current 14,566.3 192.2 Deferred income taxes 38,708.7 510.7 Other unallocated financial assets 1 351,671.4 4,639.8 Total assets Rs. 3,223,602.7 US$ 42,531.9 Segment liabilities Rs. 210,850.4 Rs. 109,216.0 Rs. 2,095.5 Rs. 322,161.9 Rs. 9,662.0 Rs. 913,816.1 Rs. (886.0 ) Rs. 1,244,754.0 Rs. 20,201.5 Rs. (2,697.8 ) Rs. 1,262,257.7 US$ 16,654.1 Reconciliation to total liabilities: Borrowings 1,396,662.2 18,427.5 Current income tax liabilities 12,538.5 165.4 Deferred income taxes 15,584.4 205.6 Other unallocated financial liabilities 2 95,995.3 1,266.6 Total liabilities Rs. 2,783,038.1 US$ 36,719.2 * Tata and other brand vehicles include Tata Daewoo and Fiat brand vehicles. 1. Includes interest-bearing deposits and accrued interest income. 2. Includes interest accrued and other interest bearing liabilities. a. Earnings before other income, interest and tax is Earnings before share of profit/(loss) of equity accounted investees (net), assets written off/loss on sale of assets and others (net), other income/(loss) (net) (excluding government incentives), foreign exchange gains/(loss) (net), interest income, interest expense (net) and income tax expense. For the year ended/As at March 31, 2021 Automotive and related activity Tata and other brand vehicles * Vehicle Jaguar Land Intra- Total Others Inter- Total Commercial Passenger Unallocable Total (In millions) Revenues: External revenue Rs. 331,779.3 Rs. 165,188.4 Rs. 156.3 Rs. 497,123.9 Rs. 41,801.9 Rs. 1,926,616.6 Rs. — Rs. 2,465,542.5 Rs. 16,088.9 Rs. — Rs. 2,481,631.4 Inter-segment/ intra-segment Rs. (2,124.0 ) Rs. — Rs. — Rs. (2,124.0 ) Rs. 2,124.0 Rs. — Rs. — Rs. — Rs. 9,987.3 Rs. (9,987.3 ) Rs. — Total revenues Rs. 329,655.3 Rs. 165,188.4 Rs. 156.3 Rs. 494,999.9 Rs. 43,926.0 Rs. 1,926,616.6 Rs. — Rs. 2,465,542.5 Rs. 26,076.2 Rs. (9,987.3 ) Rs. 2,481,631.4 Earnings before other income, interest and tax (a) Rs. (6,058.8 ) (11,019.4 ) (4,042.2 ) (21,120.4 ) 26,961.7 (104,041.0 ) — (98,199.7 ) 2,943.4 667.0 (94,589.3 ) Finance costs pertaining to borrowings sourced by vehicle financing segment — — — — (28,514.5 ) — — (28,514.5 ) — — (28,514.5 ) Segment results (6,058.8 ) (11,019.4 ) (4,042.2 ) (21,120.4 ) (1,552.8 ) (104,041.0 ) — (126,714.2 ) 2,943.4 667.0 (123,103.8 ) Share of profit/(loss) of equity accounted investees (net) — — (406.8 ) (406.8 ) — (3,633.2 ) — (4,040.0 ) 250.4 — (3,789.6 ) Reconciliation to net income/(loss): — Assets written off/loss on sale of assets and others (net) (3,094.6 ) Other income/(loss) (net) 42,368.1 Foreign exchange gain/(loss) (net) 18,293.3 Interest income 4,925.3 Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment) (52,326.0 ) Income tax expense (25,410.7 ) Net Income/(loss) Rs. (142,138.0 ) Depreciation and amortization Rs. 16,462.1 19,975.5 1,574.9 38,012.5 613.6 Rs. 191,306.9 Rs. — Rs. 229,933.0 Rs. 966.2 Rs. (1,261.1 ) Rs. 229,638.1 Capital expenditure Rs. 11,805.6 10,018.4 (792.6 ) 21,031.4 284.4 Rs. 157,274.5 Rs. — Rs. 178,590.3 Rs. (391.6 ) Rs. — Rs. 178,198.7 Segment assets Rs. 239,776.8 Rs. 145,351.1 Rs. 19,413.9 Rs. 404,541.8 Rs. 395,655.5 Rs. 1,755,109.8 Rs. — Rs. 2,555,307.1 Rs. 24,775.8 Rs. (12,698.9 ) Rs. 2,567,384.0 Assets classified as held for sale 2,208.0 2,208.0 — 2,208.0 — 2,208.0 Investment in equity accounted investees — — 4,271.4 4,271.4 31,825.3 — 36,096.7 5,911.2 42,007.9 Reconciliation to total assets: Investments 204,194.8 Current and non-current income tax assets 18,686.1 Deferred income taxes 45,203.5 Other unallocated financial assets 1 463,110.0 Total assets Rs. 3,342,794.4 Segment liabilities Rs. 179,652.4 Rs. 60,109.9 Rs. 11,061.6 Rs. 250,823.9 Rs. 8,373.2 Rs. 1,105,896.9 Rs. — Rs. 1,365,094.0 Rs. 15,084.6 Rs. (2,714.7 ) Rs. 1,377,463.9 Reconciliation to total liabilities: Borrowings 1,358,937.1 Current income tax liabilities 10,864.4 Deferred income taxes 15,558.9 Other unallocated financial liabilities 2 60,834.3 Total liabilities Rs. 2,823,658.6 * Tata and other brand vehicles include Tata Daewoo and Fiat brand vehicles. 1. Includes interest-bearing deposits and accrued interest income. 2. Includes interest accrued and other interest bearing liabilities. a. Earnings before other income, interest and tax is Earnings before share of profit/(loss) of equity accounted investees (net), assets written off/loss on sale of assets and others (net), other income/(loss) (net) (excluding government incentives), foreign exchange gains/(loss) (net), interest income, interest expense (net) and income tax expense.
Summary of Information Concerning Principal Geographic Areas	Net sales to external customers by geographic area by location of customers: Year ended March 31, 2022 2022 2021 2020 (In millions) India US$ 10,590.2 Rs. 802,655.6 Rs. 497,802.5 Rs. 465,564.5 United States of America 5,982.9 453,456.8 467,580.8 517,316.1 United Kingdom 4,278.7 324,296.6 369,256.4 418,890.7 Rest of Europe 4,382.3 332,145.9 349,545.8 431,138.1 China 5,626.7 426,459.3 445,784.4 297,271.0 Rest of the World 5,630.5 426,752.7 351,661.5 464,070.8 Total revenues US$ 36,491.3 Rs. 2,765,766.9 Rs. 2,481,631.4 Rs. 2,594,251.2 Non-current non-current (non-financial) As at March 31, 2022 2022 2021 (In millions) India US$ 3,143.3 Rs. 238,235.2 Rs. 251,717.4 United States of America 112.2 8,503.3 7,849.1 United Kingdom 13,468.6 1,020,818.6 1,097,040.3 Rest of Europe 1,245.2 94,377.1 102,181.2 China 172.5 13,073.7 14,232.4 Rest of the World 473.3 35,869.6 37,447.8 Total US$ 18,615.1 Rs. 1,410,877.5 Rs. 1,510,468.2
Summary of Information About Product Revenues	Information about product revenues: Year ended March 31, 2022 2022 2021 2020 (In millions) Tata and Fiat vehicles US$ 10,326.0 Rs. 782,631.3 Rs. 462,990.0 Rs. 435,908.8 Tata Daewoo commercial vehicles 700.5 53,096.4 32,498.5 30,492.4 Jaguar Land Rover vehicles 24,599.1 1,864,426.3 1,926,418.9 2,070,320.9 Others 323.2 24,494.4 19,243.6 19,401.3 Sub-total 35,948.8 2,724,648.4 2,441,151.0 2,556,123.4 Finance revenues 542.5 41,118.5 40,480.4 38,127.8 Total revenues US$ 36,491.3 Rs. 2,765,766.9 Rs. 2,481,631.4 Rs. 2,594,251.2

Related-party transactions (Tab

Related-party transactions (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Related-party Transactions and Balances Included in Consolidated Financial Statements	The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2022: Associates Joint Joint Tata Sons Pvt Total Total (In millions) (A) Transactions Purchase of products Rs. 40,642.2 Rs. 3,988.9 Rs. 55,585.9 Rs. 229.7 Rs. 100,446.7 US$ 1,325.3 Sale of products 3,897.9 26,797.3 16,930.0 12,691.0 60,316.2 795.8 Services received 109.5 36.7 2.6 18,019.0 18,167.8 239.7 Services rendered 125.8 9,861.3 52.3 1,846.3 11,885.7 156.8 Bills discounted — — — 79,014.2 79,014.2 1,042.5 Purchase of property, plant and equipment 348.6 — — 97.9 446.5 5.9 Sale of property, plant and equipment — — — 2,340.9 2,340.9 30.9 Interest (income)/expense, dividend (income)/paid, (net) 58.4 — (45.1 ) 726.6 739.9 9.8 Finance taken (including loans and equity) 1,480.0 — — — 1,480.0 19.5 Finance taken, paid back (including loans and equity) 1,520.0 — — 12.7 1,532.7 20.2 Borrowing towards lease liability — — 542.7 — 542.7 7.2 Repayment towards lease liability — — 240.7 — 240.7 3.2 — (B) Balances — Amounts receivable in respect of loans and interest thereon — 93.0 — 44.6 137.6 1.8 Amounts payable in respect of loans and interest thereon 910.0 — — 28.8 938.8 12.4 Amount payable in respect of Lease Liability — — 2,960.5 — 2,960.5 39.1 Trade and other receivables 718.2 2,979.7 838.5 2,658.4 7,194.8 94.9 Accounts payable 1,399.5 2.0 1,119.2 2,388.4 4,909.1 64.8 Acceptances — — — 15,297.2 15,297.2 201.8 Provision for amount receivables — 93.0 — — 93.0 1.2 The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2021: Associates and its Joint ventures Joint operations Tata Sons Pvt Ltd, its and joint ventures Total (In millions) (A) Transactions Purchase of products Rs. 19,795.6 Rs. — Rs. 38,686.3 Rs. 277.4 Rs. 58,759.3 Sale of products 1,450.0 27,546.0 11,790.1 9,459.2 50,245.3 Services received 145.7 — 7.4 14,248.9 14,402.0 Services rendered 105.9 10,769.6 44.9 1,700.0 12,620.4 Bills discounted — — — 59,472.30 59,472.3 Purchase of property, plant and equipment 248.2 — — 37.20 285.4 Sale of property, plant and equipment — — — 343.7 343.7 Interest (income)/expense, dividend (income)/paid, (net) 55.0 (0.9 ) 183.7 588.9 826.7 Finance given (including loans and equity) — — — 412.5 412.5 Finance taken (including loans and equity) 2,110.0 — — 26,025.10 28,135.1 Finance taken, paid back (including loans and equity) 1,620.0 — — — 1,620.0 Borrowing towards lease liability — — 1,679.9 — 1,679.9 Repayment towards lease liability — — 141.4 — 141.4 (B) Balances Amounts receivable in respect of loans and interest thereon — 93.9 — 45.9 139.8 Amounts payable in respect of loans and interest thereon 950.0 — — 60.7 1,010.7 Amount payable in respect of Lease Liability — — 2,658.5 — 2,658.5 Trade and other receivables 405.7 4,812.9 — 3,484.6 8,703.2 Accounts payable 653.1 — 1,569.4 2,224.8 4,447.3 Acceptances — — — 9,290.7 9,290.7 Provision for amount receivables — 93.0 — — 93.0 The following table summarizes related-party transactions and balances included in the consolidated financial statements for the year ended/as at March 31, 2020: Associates and its Joint ventures Joint Tata Sons Pvt Ltd, its joint ventures Total (In millions) (A) Transactions Purchase of products Rs. 17,362.6 Rs. 7.9 Rs. 27,814.7 Rs. 426.7 Rs. 45,611.9 Sale of products 1,870.7 19,519.2 6,810.3 8,475.5 36,675.7 Services received 228.9 41.6 8.0 15,601.5 15,880.0 Services rendered 165.4 9,595.8 49.3 814.6 10,625.1 Bills discounted — — — 31,485.20 31,485.2 Purchase of property, plant and equipment 810.0 — — 23.70 833.7 Sale of property, plant and equipment 21.8 — — 953.0 974.8 Interest (income)/expense, dividend (income)/paid, (net) (135.8 ) (6,064.3 ) 40.9 293.8 (5,865.4 ) Finance given (including loans and equity) — 6,181.7 — — 6,181.7 Finance given, taken back (including loans and equity) — — 35.0 35.0 Finance taken (including loans and equity) 1,040.0 — — 45,613.60 46,653.6 Finance taken, paid back (including loans and equity) 810.0 — — 8,583.40 9,393.4 Borrowing towards lease liability — — 1,138.3 — 1,138.3 Repayment towards lease liability — — 18.3 — 18.3 (B) Balances — Amounts receivable in respect of loans and interest thereon — 251.3 — 41.8 293.1 Amounts payable in respect of loans and interest thereon 460.0 — — 19.3 479.3 Trade and other receivables 274.5 6,286.6 — 1,892.30 8,453.4 Accounts payable 2,726.1 31.9 2,695.9 1,581.7 7,035.6 Acceptances — — — 769.0 769.0 Provision for amount receivables — 251.2 — — 251.2
Summary of Compensation and Other Transactions with Key Management Personnel	Compensation of key management personnel: Year ended March 31, 2022 2022 2021 2020 (In millions) Short-term benefits US$ 7.6 Rs. 575.9 Rs. 895.4 Rs. 650.7 Post-employment benefits* 0.2 14.4 133.0 75.6 Share based payment US$ 0.2 Rs. 14.2 Rs. 6.8 Rs. 6.2

Earnings per share ("EPS") (Tab

Earnings per share ("EPS") (Tables)	12 Months Ended
	Mar. 31, 2022
Text block [abstract]
Summary of Earnings Per Share	Net income Limited (In millions) Weighted average (Nos.) Earnings For the year ended March 31, 2022: Ordinary Shares Basic net earnings/(loss) per share Rs. (98,599.3 ) 3,320,402,491 Rs. (29.7 ) US$ (1,300.9 ) US$ (0.4 ) Effect of shares kept in abeyance Rs. # # Rs. # US$ # US$ # Diluted earnings/(loss) per share Rs. (98,599.3 ) 3,320,402,491 Rs. (29.7 ) US$ (1,300.9 ) US$ (0.4 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (15,100.0 ) 508,502,896 Rs. (29.7 ) US$ (199.2 ) US$ (0.4 ) Effect of shares kept in abeyance Rs. # # Rs. # US$ # US$ # Diluted earnings/(loss) per share Rs. (15,100.0 ) 508,502,896 Rs. (29.7 ) US$ (199.2 ) US$ (0.4 ) For the year ended March 31, 2021: Ordinary Shares Basic net earnings/(loss) per share Rs. (122,748.1 ) 3,128,268,742 Rs. (39.2 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (122,748.1 ) 3,128,268,742 Rs. (39.2 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (19,952.8 ) 508,502,896 Rs. (39.2 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (19,952.8 ) 508,502,896 Rs. (39.2 ) For the year ended March 31, 2020: Ordinary Shares Basic net earnings/(loss) per share Rs. (97,199.1 ) 2,952,353,090 Rs. (32.9 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (97,199.1 ) 2,952,353,090 Rs. (32.9 ) ‘A’ Ordinary Shares Basic net earnings/(loss) per share Rs. (16,741.2 ) 508,502,473 Rs. (32.9 ) Effect of shares kept in abeyance Rs. # # Rs. # Diluted earnings/(loss) per share Rs. (16,741.2 ) 508,502,473 Rs. (32.9 )

Held for sale assets and liab_2

Held for sale assets and liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Statement [line items]
Disclosure of Detailed Information About Assets and Liabilities Held for Sale	As at March 31, 2022 2022 2021 (In millions) Property, plant and equipment US$ 6.6 Rs. 498.2 Rs. 11.4 Intangible assets — — 2,196.6 Repossessed vehicles 58.8 4,458.8 — Total assets US$ 65.4 Rs. 4,957.0 Rs. 2,208.0

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Mar. 31, 2022
Investments accounted for using equity method [abstract]
Disclosure of Detailed Information of Percentage of Control in Subsidiaries	Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding (A) DIRECT SUBSIDIARIES 1 TML Business Services Limited India 100.00 2 Tata Motors Insurance Broking and Advisory Services Limited India 100.00 3 TMF Holdings Limited India 100.00 4 TML Holdings Pte. Limited Singapore 100.00 5 Tata Hispano Motors Carrocera S.A. Spain 100.00 6 Tata Hispano Motors Carrocerries Maghreb SA Morocco 100.00 7 Tata Precision Industries Pte. Limited Singapore 78.39 8 Tata Technologies Limited India 74.42 9 Tata Marcopolo Motors Limited India 61.86 10 Brabo Robotics and Automation Limited India 100.00 11 JT Special Vehicles Pvt. Limited India 100.00 12 TML CV Mobility Solutions Limited (Incorporated on June 7, 2021) India 100.00 13 Tata Passenger Electric Mobility Limited. (Incorporated on December 21, 2021) India 100.00 14 Tata Motors Passenger Vehicles Limited (Formerly known as TML Business Analytics Services Limited) India 100.00 (B) INDIRECT SUBSIDIARIES (i) Subsidiaries of Tata Motors Passenger Vehicles Limited. 15 Trilix S.r.l. Italy 100.00 (ii) Subsidiaries of Tata Passenger Electric Mobility Limited. 16 Tata Motors European Technical Centre PLC UK 100.00 (iii) Subsidiaries of TML Holdings Pte. Ltd. 17 Tata Daewoo Commercial Vehicle Company Limited South Korea 100.00 18 Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited South Korea 100.00 19 Tata Motors (Thailand) Limited Thailand 97.21 20 Tata Motors (SA) (Proprietary) Limited South Africa 60.00 21 PT Tata Motors Indonesia Indonesia 100.00 22 PT Tata Motors Distribusi Indonesia Indonesia 100.00 23 Jaguar Land Rover Automotive Plc UK 100.00 (iv) Subsidiaries of Jaguar Land Rover Automotive Plc 24 Jaguar Land Rover Holdings Limited UK 100.0 (v) Subsidiaries of Jaguar Land Rover Holdings Limited 25 Jaguar Land Rover Limited UK 100.0 26 Jaguar Land Rover Austria GmbH Austria 100.00 27 Jaguar Land Rover Japan Limited Japan 100.00 28 JLR Nominee Company Limited UK 100.00 Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding 29 Jaguar Land Rover Deutschland GmbH Germany 100.00 30 Jaguar Land Rover Classic Deutschland GmbH Germany 100.00 31 Jaguar Land Rover North America LLC USA 100.00 32 Jaguar Land Rover Nederland BV Netherlands 100.00 33 Jaguar Land Rover Portugal—Veículos e Peças, Lda. Portugal 100.00 34 Jaguar Land Rover Australia Pty Limited Australia 100.00 35 Jaguar Land Rover Italia Spa Italy 100.00 36 Jaguar Land Rover Korea Company Limited South Korea 100.00 37 Jaguar Land Rover (China) Investment Co. Limited China 100.00 38 Jaguar Land Rover Canada ULC Canada 100.00 39 Jaguar Land Rover France, SAS France 100.00 40 Jaguar Land Rover (South Africa) (Pty) Limited South Africa 100.00 41 Jaguar e Land Rover Brasil Indústria e Comércio de Veículos LTDA Brazil 100.00 42 Limited Liability Company “Jaguar Land Rover” (Russia) Russia 100.00 43 Jaguar Land Rover (South Africa) Holdings Limited South Africa 100.00 44 Jaguar Land Rover India Limited India 100.00 45 Jaguar Land Rover Espana SL Spain 100.00 46 Jaguar Land Rover Belux NV Belgium 100.00 47 Jaguar Cars South Africa (Pty) Limited South Africa 100.00 48 Jaguar Cars Limited UK 100.00 49 Land Rover Exports Limited UK 100.00 50 Land Rover Ireland Limited Ireland 100.00 51 The Daimler Motor Company Limited UK 100.00 52 Daimler Transport Vehicles Limited UK 100.00 53 S.S. Cars Limited UK 100.00 54 The Lanchester Motor Company Limited UK 100.00 55 Shanghai Jaguar Land Rover Automotive Services Company Limited China 100.00 56 Jaguar Land Rover Pension Trustees Limited UK 100.00 57 Jaguar Land Rover Slovakia s.r.o Slovakia 100.00 58 Jaguar Land Rover Singapore Pte. Ltd. Singapore 100.00 59 Jaguar Racing Limited UK 100.00 60 InMotion Ventures Limited UK 100.00 61 In-Car Ventures Limited ((Formerly known as Lenny Insurance Limited) UK 100.00 62 InMotion Ventures 2 Limited UK 100.00 63 InMotion Ventures 3 Limited UK 100.00 64 Jaguar Land Rover Colombia S.A.S Columbia 100.00 65 Jaguar Land Rover Ireland (Services) Limited Ireland 100.00 66 Jaguar Land Rover Taiwan Company Limited Taiwan 100.00 67 Jaguar Land Rover Servicios México, S.A. de C.V. Mexico 100.00 68 Jaguar Land Rover México, S.A.P.I. de C.V. Mexico 100.00 69 Jaguar Land Rover Hungary KFT Budapest 100.00 70 Jaguar Land Rover Classic USA LLC USA 100.00 71 Jaguar Land Rover Ventures Limited UK 100.00 72 Bowler Motors Limited (formerly known as Jaguar Land Rover Auto Ventures Limited) UK 100.00 73 Jaguar Land Rover (Ningbo) Trading Co. Limited China 100.00 Sr. Name of the Subsidiary Company Country of incorporation % of Equity Shareholding (vi) Subsidiaries of Tata Technologies Limited 74 Tata Technologies Pte Limited Singapore 74.42 75 Tata Technologies (Thailand) Limited Thailand 74.42 76 Tata Manufacturing Technologies (Shanghai) Limited China 74.42 77 INCAT International Plc. UK 74.42 78 Tata Technologies Inc. (Formerly known as INCAT GmbH) Germany 74.42 79 Tata Technologies Europe Limited UK 74.42 80 Tata Technologies Nordics AB UK 74.42 81 Tata Technologies Inc. USA 74.48 82 Tata Technologies de Mexico, S.A. de C.V. Mexico 74.48 83 Cambric Limited USA 74.48 84 Tata Technologies SRL Romania Romania 74.48 (vii) Subsidiaries of TMF Holdings Ltd. 85 Tata Motors Finance Solutions Limited India 100.00 86 Tata Motors Finance Limited India 100.00

Background and Operations - Add

Background and Operations - Additional Information (Detail) - Tata Sons Private Limited [Member]	12 Months Ended
	Mar. 31, 2022
Ordinary shares [Member]
Disclosure of background and operations [line items]
Percentage of shares of Tata Motors Limited owned by Tata Sons Limited	46.33%
'A' Ordinary shares [Member]
Disclosure of background and operations [line items]
Percentage of shares of Tata Motors Limited owned by Tata Sons Limited	7.66%

Significant Accounting Polici_3

Significant Accounting Policies - Additional Information (Detail) - GBP (£) £ in Billions	12 Months Ended
	Mar. 31, 2022	Jul. 01, 2022
Revolving Credit Facility [Member] | Jaguar Land Rover [Member] | Nonadjusting Event [member]
Disclosure of summary of significant accounting policies [line items]
Revolving credit facility amount		£ 2
Revolving credit facility reduced amount		£ 1.5
Bottom of range [member]
Disclosure of summary of significant accounting policies [line items]
Percentage of sustained decline wholesale volumes	60.00%

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Cash and cash equivalents [abstract]
Cash balances	$ 1.5	₨ 114.7		₨ 111.1
Balances with banks (including deposits with original maturity of up to three months)	5,033.2	381,475.4		316,889
Total	$ 5,034.7	₨ 381,590.1	$ 4,182.5	₨ 317,000.1	₨ 184,678	₨ 215,598

Finance Receivables - Summary o

Finance Receivables - Summary of Finance Receivables (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [line items]
Finance receivables	$ 4,384.5	₨ 332,312.1	₨ 347,149.1
Current portion	2,915.2	220,953.5	178,680.9
Non-current portion	1,469.3	111,358.6	168,468.2
Cost [Member]
Disclosure of financial assets [line items]
Finance receivables	4,623	350,386.4	359,625.9
Allowance for credit losses [Member]
Disclosure of financial assets [line items]
Finance receivables	$ 238.5	₨ 18,074.3	₨ 12,476.8

Finance Receivables - Summary_2

Finance Receivables - Summary of Changes in Allowance for Credit Losses in Finance Receivables (Detail) - Finance receivables [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of financial assets [line items]
Balance at the beginning	$ 164.6	₨ 12,476.8	₨ 6,513.7	₨ 8,330.5
Allowances made during the year	172.6	13,075.9	9,579.4	6,602.1
Written off	(98.7)	(7,478.4)	(3,616.3)	(8,418.9)
Balance at the end	$ 238.5	₨ 18,074.3	₨ 12,476.8	₨ 6,513.7

Allowance for Trade and Other_3

Allowance for Trade and Other Receivables - Summary of Change in Allowances for Trade and Other Receivables (Detail) - Trade and other receivables [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of financial assets [line items]
Balance at the beginning	$ 168.1	₨ 12,743.8	₨ 13,606.8	₨ 12,720.9
Allowances made during the year	20	1,512.6	500.1	1,528.5
Written off	(34.2)	(2,592.2)	(1,501.6)	(741.9)
Currency translation	(1.4)	(106.1)	138.5	99.3
Balance at the end	$ 152.5	₨ 11,558.1	₨ 12,743.8	₨ 13,606.8

Other Investments - non-curre_3

Other Investments - non-current - Summary of Other Investments Non current (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [line items]
Equity shares	$ 194.2	₨ 14,726.2	₨ 10,801.6
Investments—measured at Fair value through profit and loss	40.4	3,056.9	2,881.4
Investments—measured at amortized cost	71.6	5,426.1
Total (a+b+c)	306.2	23,209.2	13,683
Quoted equity shares [Member]
Disclosure of financial assets [line items]
Equity shares	105.8	8,029.1	4,993.9
Unquoted equity shares [Member]
Disclosure of financial assets [line items]
Equity shares	88.4	6,697.1	5,807.7
Investments—measured at Fair value through profit and loss	32.8	2,486	1,838.3
Non Cumulative Redeemable Preference shares [Member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss	0.1	4	4
Cumulative redeemable preference shares [Member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss	0.2	15	15
Convertible Debentures [Member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss	7.3	551.9	937.3
Unquoted Others [Member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss			₨ 86.8
Quoted Investment In Government Securities [Member]
Disclosure of financial assets [line items]
Investments—measured at amortized cost	$ 71.6	₨ 5,426.1

Other Investments - current - S

Other Investments - current - Summary of Other Investments current (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [line items]
Investments—measured at Fair value through Other Comprehensive Income	$ 765.7	₨ 58,041.2	₨ 29,723.4
Investments—measured at Fair value through profit and loss	2,230.5	169,051	160,788.4
Total (a+b)	2,996.2	227,092.2	190,511.8
Mutual funds [Member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss	758.9	57,526.2	29,723.4
Convertible Debentures [member]
Disclosure of financial assets [line items]
Investments—measured at Fair value through profit and loss	6.8	515
Quoted Investment In Government Securities [Member]
Disclosure of financial assets [line items]
Investments—measured at amortized cost	90.5	6,856.2
Unquoted Mutual Funds [Member]
Disclosure of financial assets [line items]
Investments—measured at amortized cost	$ 2,140	₨ 162,194.8	₨ 160,788.4

Other financial assets - curren

Other financial assets - current - Summary of Other Financial Assets - Current (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [abstract]
Derivative financial instruments	$ 253.1	₨ 19,184.9	₨ 28,514.2
Loans to channel partners	16	1,208.9	2,023.7
Advances and other receivables recoverable in cash	347.9	26,369.8	33,807.4
Inter corporate deposits	0.6	43	43
Government grant receivables	69	5,227.5	5,610.2
Restricted bank deposits	62.4	4,726	7,464.5
Lease receivables	3.8	289.2	238.6
Others	31.5	2,394.2
Total	$ 784.3	₨ 59,443.5	₨ 77,701.6

Other financial assets - curr_2

Other financial assets - current - Additional Information (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [line items]
Restricted bank deposits held as security in relation to interest and repayment of borrowings	₨ 3,167.1		₨ 4,912.7
Restricted bank deposits pledged till the maturity of the respective borrowings	321,243.9	$ 4,238.4	402,001.3
Restricted bank deposits [Member]
Disclosure of financial assets [line items]
Restricted bank deposits pledged till the maturity of the respective borrowings	₨ 1,807.1		₨ 1,744.4

Other Financial Assets Non-curr

Other Financial Assets Non-current - Summary of Other Financial Assets (Non-current) (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [abstract]
Derivative financial instruments	$ 266.2	₨ 20,175.9	₨ 32,612.2
Loans to channel partners	93.3	7,071.8	7,063.5
Advance and other receivables recoverable in cash	87.7	6,648.2	7,611.3
Margin money with banks	48	3,638.4	5,346.8
Government grants receivables	161.5	12,241	6,656.7
Loans to employees	3.8	289.8	246
Restricted deposits	27.7	2,099.8	3,244.6
Others	106.4	8,063.5	7,404.6
Total	$ 794.6	₨ 60,228.4	₨ 70,185.7

Other Financial Assets Non-cu_2

Other Financial Assets Non-current - Additional Information (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of financial assets [line items]
Restricted deposits held in relation to legal cases	$ 27.7	₨ 2,099.8	₨ 3,244.6
Legal cases [Member]
Disclosure of financial assets [line items]
Restricted deposits held in relation to legal cases		₨ 641.4	₨ 475.5

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Classes of current inventories [abstract]
Raw materials, components and consumables	$ 761.6	₨ 57,726.9	₨ 44,113
Work-in-progress	738.4	55,965.4	43,734.8
Finished goods	3,150.1	238,753.7	273,017.2
Total	$ 4,650.1	₨ 352,446	₨ 360,865

Inventories - Additional Inform

Inventories - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)
Disclosure of inventories [line items]
Finished goods		₨ 273,017.2		$ 3,150.1	₨ 238,753.7
Cost of inventories (including cost of purchased products) recognized as expense	₨ 2,067,617.9	1,823,608.8	₨ 1,966,210.7
Inventory write-down expenses	₨ 1,253.4	1,291.9	₨ 3,208.1
Vehicles sold subject to repurchase arrangements [Member]
Disclosure of inventories [line items]
Finished goods		₨ 41,716.9			₨ 35,891.8

Other Current Assets - Summary

Other Current Assets - Summary of Other Current Assets (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Miscellaneous current assets [abstract]
Advances to suppliers and contractors	$ 107.6	₨ 8,152.1	₨ 5,175.5
Taxes recoverable, statutory deposits and dues from government	531.9	40,312.8	41,751.7
Prepaid expenses	267.7	20,292.9	12,201.3
Employee benefits			439.3
Others	91.1	6,907.9	3,420.4
Total	$ 998.3	₨ 75,665.7	₨ 62,988.2

Other Non-current Assets - Summ

Other Non-current Assets - Summary of Other Non-current Assets (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Miscellaneous non-current assets [abstract]
Taxes recoverable, statutory deposits and dues from government	$ 82	₨ 6,215.9	₨ 9,083.5
Prepaid expenses	37.3	2,825.2	1,831
Employee benefits	569.6	43,169.4	50.9
Others	26.4	2,004.6	2,920.1
Total	$ 715.3	₨ 54,215.1	₨ 13,885.5

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Estimated Useful Lives of the Assets (Detail)	12 Months Ended
	Mar. 31, 2022
Bottom of range [member] | Buildings [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	20 years
Bottom of range [member] | Plant and equipment [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Bottom of range [member] | Computer equipment [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Bottom of range [member] | Vehicles [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Bottom of range [member] | Fixtures and fittings [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Top of range [member] | Buildings [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	60 years
Top of range [member] | Plant and equipment [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	30 years
Top of range [member] | Computer equipment [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	6 years
Top of range [member] | Vehicles [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	11 years
Top of range [member] | Fixtures and fittings [member]
Schedule of Estimated useful lives of the assets [Line Items]
Useful life measured as period of time, property, plant and equipment	21 years

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		₨ 823,040.8
Ending balance	$ 10,411.8	789,133.7	₨ 823,040.8
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,812,559.1	1,654,057.1
Additions		217,141.1	176,652.7
Transferred to gross block		(130,754)	(81,144.2)
Assets held for sale		(1,107.1)
Addition through business aquisitions			6.9
Reversal of impairment loss			214.7
Currency translation		(22,229.2)	94,867.5
Write down of assets		(722.8)	(22,978.4)
Disposals/Adjustments		(15,467)	(9,117.2)
Ending balance		1,859,420.1	1,812,559.1
Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(989,518.3)	(838,663.6)
Assets held for sale		608.8
Depreciation for the year		(108,455.8)	(107,664)
Addition through business aquisitions			(1.4)
Reversal of impairment loss		352.8	1,666.6
Currency translation		13,189.8	(50,230.2)
Write down of assets		(273.3)	(638.8)
Disposals/Adjustments		13,809.5	6,013.1
Ending balance		(1,070,286.4)	(989,518.3)
Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		823,040.8
Ending balance	$ 10,411.8	789,133.7	823,040.8
Land and buildings [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		315,064.9	295,033.7
Additions		6,150.5	3,959.5
Assets held for sale		(915.5)
Currency translation		(3,918.8)	16,911.4
Disposals/Adjustments		(433.7)	(839.7)
Ending balance		315,947.4	315,064.9
Land and buildings [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(69,641.1)	(54,484.5)
Assets held for sale		608.8
Depreciation for the year		(12,862.1)	(12,180.3)
Reversal of impairment loss			178.6
Currency translation		1,077.5	(3,193.9)
Write down of assets			(395.2)
Disposals/Adjustments		175	434.2
Ending balance		(80,641.9)	(69,641.1)
Land and buildings [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		245,423.8
Ending balance		235,305.5	245,423.8
Plant and equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,356,630.4	1,215,337.7
Additions		124,013.6	76,015.8
Addition through business aquisitions			0.7
Currency translation		(17,141.6)	70,040.3
Disposals/Adjustments		(12,303.3)	(4,764.1)
Ending balance		1,451,199.1	1,356,630.4
Plant and equipment [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(885,252.8)	(752,693.4)
Depreciation for the year		(91,543.2)	(91,022.9)
Addition through business aquisitions			(0.3)
Reversal of impairment loss		264	1,473.1
Currency translation		11,583.1	(45,760.5)
Write down of assets			(239.1)
Disposals/Adjustments		12,002.4	2,990.3
Ending balance		(952,946.5)	(885,252.8)
Plant and equipment [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		471,377.6
Ending balance		498,252.6	471,377.6
Vehicles [member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		6,697.1	6,146.1
Additions		549.8	1,262.8
Addition through business aquisitions			3
Currency translation		(43.8)	137.4
Disposals/Adjustments		(1,692.9)	(852.2)
Ending balance		5,510.3	6,697.1
Vehicles [member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(3,489.9)	(2,718.1)
Depreciation for the year		(870.3)	(1,222.9)
Addition through business aquisitions			(0.4)
Reversal of impairment loss		0.6	4.2
Currency translation		32.6	(68.2)
Disposals/Adjustments		925.9	515.5
Ending balance		(3,401.1)	(3,489.9)
Vehicles [member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		3,207.2
Ending balance		2,109.1	3,207.2
Computers [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		27,432.1	27,159.4
Additions		2,273.3	470.2
Addition through business aquisitions			0.9
Currency translation		(619.7)	1,346.3
Disposals/Adjustments		(203.4)	(1,544.7)
Ending balance		28,882.2	27,432.1
Computers [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(17,538.9)	(16,171)
Depreciation for the year		(2,166.9)	(2,189.3)
Addition through business aquisitions			(0.4)
Reversal of impairment loss		24.6	8.7
Currency translation		345.5	(624.7)
Write down of assets			(4.5)
Disposals/Adjustments		155.6	1,442.3
Ending balance		(19,180.1)	(17,538.9)
Computers [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		9,893.2
Ending balance		9,702.1	9,893.2
Furniture and fixtures [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		18,110	17,571.2
Additions		1,215.3	284.6
Addition through business aquisitions			2.3
Currency translation		(643)	995.6
Disposals/Adjustments		(745)	(743.7)
Ending balance		17,937.3	18,110
Furniture and fixtures [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(11,924.7)	(10,925.7)
Depreciation for the year		(1,013.3)	(1,048.6)
Addition through business aquisitions			(0.3)
Reversal of impairment loss		63.6	2
Currency translation		151.1	(582.9)
Disposals/Adjustments		550.7	630.8
Ending balance		(12,172.7)	(11,924.7)
Furniture and fixtures [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		6,185.2
Ending balance		5,764.7	6,185.2
Heritage Assets [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		3,536.9	3,762.3
Additions		50.8
Assets held for sale		(191.6)
Currency translation		(17.4)	147.4
Disposals/Adjustments		(88.7)	(372.8)
Ending balance		3,290	3,536.9
Heritage Assets [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(1,670.9)	(1,670.9)
Assets held for sale		0
Currency translation		0
Write down of assets		(273.3)
Ending balance		(1,944.2)	(1,670.9)
Heritage Assets [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,866
Ending balance		1,345.8	1,866
Capital work in progress [member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		85,087.8	89,046.8
Additions		82,887.8	94,659.8
Transferred to gross block		(130,754)	(81,144.2)
Reversal of impairment loss			214.7
Currency translation		155.1	5,289.1
Write down of assets		(722.8)	(22,978.4)
Disposals/Adjustments			0
Ending balance		36,653.9	85,087.8
Capital work in progress [member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance
Ending balance		0
Capital work in progress [member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		85,087.8
Ending balance		₨ 36,653.9	₨ 85,087.8

Leases - Summary of Break Up of

Leases - Summary of Break Up of Lease Liabilities Included in Consolidated Balance Sheet (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure Of Quantitative Information About Lease Liabilities [Abstract]
Current lease liabilities	$ 106.7	₨ 8,095.4	₨ 8,140
Non-current lease liabilities	786.7	59,624.4	54,120.6
Total lease liabilities	$ 893.4	₨ 67,719.8	₨ 62,260.6

Leases - Summary of Amounts Rec

Leases - Summary of Amounts Recognized In The Consolidated Income Statement (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure Of Quantitative Information About Lease Liabilities Amounts Recognized In The Consolidated Income Statement [Abstract]
Interest expense on lease liabilities	$ 71.5	₨ 5,417.6	₨ 4,959.8
Variable lease payment not included in the measurement of lease liabilities	0.5	35.7	0.6
Expenses related to short-term leases	15.2	1,155.8	949.1
Expenses related to low-value assets, excluding short-term leases of low-value assets	15.2	1,151.4	₨ 756.9
Income from sub-leasing of right-of-use assets	$ 0.1	₨ 9.9

Leases - Summery of Quantitativ

Leases - Summery of Quantitative Information About Right of use Assets (Detail) ₨ in Thousands, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		₨ 64,906,800
Ending balance	$ 882.2	66,860,400	₨ 64,906,800
Net carrying amount	$ 882.2		64,906,800
Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		94,487,900	80,616,800
Additions		14,960,500	11,206,000
Disposals/adjustments		(1,847,200)	(2,308,800)
Currency translation		(1,292,900)	4,973,900
Ending balance		106,308,300	94,487,900
Net carrying amount			94,487,900
Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(29,581,100)	(17,548,300)
Amortisation for the year		(11,160,200)	(11,774,300)
Amortisation—considered as employee cost		(208,000)	(27,500)
Reversal of impairment loss		37,600	120,500
Disposals/adjustments		968,300	787,100
Currency translation		495,500	(1,138,600)
Ending balance		(39,447,900)	(29,581,100)
Net carrying amount			(29,581,100)
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		2,241,600
Ending balance		1,836,800	2,241,600
Net carrying amount			2,241,600
Land [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		3,060,100	2,731,400
Additions			206,600
Currency translation		(25,200)	122,100
Ending balance		3,034,900	3,060,100
Net carrying amount			3,060,100
Land [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(818,500)	(353,800)
Amortisation for the year		(397,400)	(428,700)
Currency translation		17,800	(36,000)
Ending balance		(1,198,100)	(818,500)
Net carrying amount			(818,500)
Buildings [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		52,393,000
Ending balance		54,725,900	52,393,000
Net carrying amount			52,393,000
Buildings [Member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		69,650,700	60,031,800
Additions		10,778,900	6,728,700
Disposals/adjustments		(1,571,000)	(1,169,800)
Currency translation		(999,800)	4,060,000
Ending balance		77,858,800	69,650,700
Net carrying amount			69,650,700
Buildings [Member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(17,257,700)	(9,961,100)
Amortisation for the year		(7,087,200)	(7,198,200)
Reversal of impairment loss		37,600	19,100
Disposals/adjustments		864,000	607,700
Currency translation		310,400	(725,200)
Ending balance		(23,132,900)	(17,257,700)
Net carrying amount			(17,257,700)
Plant Machinery and Equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		7,344,600
Ending balance		6,522,000	7,344,600
Net carrying amount			7,344,600
Plant Machinery and Equipment [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		14,045,900	11,777,100
Additions		1,808,800	2,902,300
Disposals/adjustments		(121,400)	(1,128,200)
Currency translation		(127,700)	494,700
Ending balance		15,605,600	14,045,900
Net carrying amount			14,045,900
Plant Machinery and Equipment [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(6,701,300)	(4,081,400)
Amortisation for the year		(2,476,700)	(2,649,800)
Reversal of impairment loss			101,300
Disposals/adjustments		1,600	174,200
Currency translation		92,800	(245,600)
Ending balance		(9,083,600)	(6,701,300)
Net carrying amount			(6,701,300)
Furniture, Fixtures and Office Appliances [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		1,122,100
Ending balance		1,053,300	1,122,100
Net carrying amount			1,122,100
Furniture, Fixtures and Office Appliances [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		1,414,800	1,330,100
Additions		331,800	17,400
Currency translation		(64,700)	67,300
Ending balance		1,681,900	1,414,800
Net carrying amount			1,414,800
Furniture, Fixtures and Office Appliances [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(292,700)	(139,800)
Amortisation for the year		(350,800)	(144,700)
Currency translation		14,900	(8,200)
Ending balance		(628,600)	(292,700)
Net carrying amount			(292,700)
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		826,300
Ending balance		1,836,300	826,300
Net carrying amount			826,300
Vehicles [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		1,753,700	1,023,500
Additions		1,493,900	670,900
Disposals/adjustments		(84,600)	(10,800)
Currency translation		(29,200)	70,100
Ending balance		3,133,800	1,753,700
Net carrying amount			1,753,700
Vehicles [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(927,400)	(340,900)
Amortisation for the year		(217,800)	(532,700)
Amortisation—considered as employee cost		(208,000)	(27,500)
Disposals/adjustments		32,500	5,200
Currency translation		23,200	(31,500)
Ending balance		(1,297,500)	(927,400)
Net carrying amount			(927,400)
Computer and other IT assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		776,800
Ending balance		745,800	776,800
Net carrying amount			776,800
Computer and other IT assets [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		4,164,600	3,361,400
Additions		439,700	671,800
Disposals/adjustments		(70,200)
Currency translation		(38,500)	131,400
Ending balance		4,495,600	4,164,600
Net carrying amount			4,164,600
Computer and other IT assets [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(3,387,700)	(2,579,400)
Amortisation for the year		(462,100)	(727,000)
Reversal of impairment loss			100
Disposals/adjustments		70,200
Currency translation		29,800	(81,400)
Ending balance		(3,749,800)	(3,387,700)
Net carrying amount			(3,387,700)
Other Assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		202,300
Ending balance		140,300	202,300
Net carrying amount			202,300
Other Assets [member] | Cost [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		398,100	361,500
Additions		107,400	8,300
Currency translation		(7,800)	28,300
Ending balance		497,700	398,100
Net carrying amount			398,100
Other Assets [member] | Accumulated depreciation and amortization [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(195,800)	(91,900)
Amortisation for the year		(168,200)	(93,200)
Currency translation		6,600	(10,700)
Ending balance		₨ (357,400)	(195,800)
Net carrying amount			₨ (195,800)

Leases - Additional Information

Leases - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Incremental borrowing rate applied to lease liabilities	5.77%
Lease commitment for plant and machinery	₨ 220	₨ 300
Average effective tax rate	3.67%	8.10%
Lessee operating lease term of contract	12 months
Plant Machinery and Equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Lease assets	₨ 0.3

Leases - Summary of Additional

Leases - Summary of Additional Information about Leasing Activities for Lessor Included in Consolidated Balance Sheet (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure Of Quantitative Information About Leases For Lessor [Line Items]
Current lease receivables	$ 3.8	₨ 289.2	₨ 238.6
Non-current lease receivables	56.8	4,307	1,269
Total lease receivables	$ 60.6	₨ 4,596.2	₨ 1,507.6

Leases - Summary of Additiona_2

Leases - Summary of Additional Information about Leasing Activities for Lessor Recognised in the Consolidated Income Statement (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure Of Quantitative Information About Leases For Lessor [Line Items]
Sales Revenue for finance leases	$ 36.8	₨ 2,785.8	₨ 1,377.5
Finance income on the net investment in finance leases	$ 3.4	₨ 260.2	₨ 16.2

Leases - Summary of Maturity An

Leases - Summary of Maturity Analysis of Finance Lease Payments Receivable (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total contractual cash flows	$ 60.6	₨ 4,596.2	₨ 1,507.6
Due in 1st Year [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total contractual cash flows	3.8	289.2	238.6
Due in 2nd Year [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total contractual cash flows	4.3	334.9	95.1
Due in 3rd to 5th Year [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total contractual cash flows	15.2	1,148.6	333.6
Due beyond 5th Year [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total contractual cash flows	$ 37.3	₨ 2,823.5	₨ 840.3

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of reconciliation of changes in goodwill [abstract]
Balance at the beginning	$ 106	₨ 8,037.2	₨ 7,770.6
Currency translation	0.5	34.5	266.6
Balance at the end	$ 106.5	₨ 8,071.7	₨ 8,037.2

Goodwill - Summary of Carrying

Goodwill - Summary of Carrying Amount of Goodwill (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of information for cash-generating units [line items]
Goodwill	$ 106.5	₨ 8,071.7	$ 106	₨ 8,037.2	₨ 7,770.6
Tata and Other Brand Vehicles [member]
Disclosure of information for cash-generating units [line items]
Goodwill	13.1	990.9		990.9
Software consultancy and service [Member]
Disclosure of information for cash-generating units [line items]
Goodwill	$ 93.4	₨ 7,080.8		₨ 7,046.3

Goodwill - Additional Informati

Goodwill - Additional Information (Detail) - Goodwill [Member]	Mar. 31, 2022
Disclosure of reconciliation of changes in goodwill [line items]
Estimated cash flows, pre-tax discount rate	14.61%
Estimated cash flows, growth rate	2.00%

Intangible assets - Summary of

Intangible assets - Summary of Estimated Useful Lives of Intangible Assets (Detail)	12 Months Ended
	Mar. 31, 2022
Customer-related intangible assets [member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	20 years
Bottom of range [member] | Patents and technologicalknowhow [Member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	2 years
Bottom of range [member] | Intellectual Property Rights [member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	3 years
Bottom of range [member] | Computer software [member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	1 year
Top of range [member] | Patents and technologicalknowhow [Member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	12 years
Top of range [member] | Intellectual Property Rights [member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	10 years
Top of range [member] | Computer software [member]
Schedule of Estimated useful lives of the acquired intangible assets [Line Items]
Estimated amortization period	8 years

Intangible Assets - Summary o_2

Intangible Assets - Summary of Intangible Assets (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about intangible assets [line items]
Beginning balance		₨ 614,483.3
Ending balance	$ 7,214.6	546,811.7	₨ 614,483.3
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		1,320,508.2	1,217,792.2
Additions		173,091.3	140,370.8
Capitalised product development		(114,076)	(156,019.7)
Additions through business acquisitions			11
Write down of assets		(918.1)
Disposal /Adjustment			(17.3)
Reversal for impairment loss			364.3
Impairement of assets - Reimagine			(73,082.7)
Currency translation		9,905.3	191,319
Fully amortized not in use		(112,404.1)	(229.4)
Ending balance		1,276,106.6	1,320,508.2
Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(706,024.9)	(553,247.7)
Amortization for the year		(119,701.2)	(110,199.9)
Additions through business acquisitions			(2)
Reversal of assets classified as held for sale		(0.2)	1,347.4
Disposal /Adjustment			(2.4)
Currency translation		(15,972.7)	(44,149.7)
Fully amortized not in use		112,404.1	229.4
Ending balance		(729,294.9)	(706,024.9)
Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		614,483.3
Ending balance		546,811.7	614,483.3
Software [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		95,999.6	81,722.8
Additions		2,731.4	8,448.6
Additions through business acquisitions			11
Disposal /Adjustment			(17.3)
Currency translation		(1,241.4)	6,063.9
Fully amortized not in use		(530.9)	(229.4)
Ending balance		96,958.7	95,999.6
Software [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(69,031.5)	(56,702.7)
Amortization for the year		(7,307.5)	(8,297.4)
Additions through business acquisitions			(2)
Reversal of assets classified as held for sale		(0.2)
Disposal /Adjustment			(2.4)
Currency translation		986.5	(4,256.4)
Fully amortized not in use		530.9	229.4
Ending balance		(74,821.8)	(69,031.5)
Software [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		26,968.1
Ending balance		22,136.9	26,968.1
Patents and technical know-how [member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		17,321.6	16,248.8
Additions		351.6	7.9
Currency translation		(205.9)	1,064.9
Ending balance		17,467.3	17,321.6
Patents and technical know-how [member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(16,123.9)	(14,815.9)
Amortization for the year		(393.2)	(246.9)
Currency translation		200.9	(1,061.1)
Ending balance		(16,316.2)	(16,123.9)
Patents and technical know-how [member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		1,197.7
Ending balance		1,151.1	1,197.7
Customer related [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		6,627.8	6,161
Currency translation		(89.4)	466.8
Ending balance		6,538.4	6,627.8
Customer related [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(4,619.7)	(4,054.1)
Amortization for the year		(258.9)	(248)
Currency translation		68.5	(317.6)
Ending balance		(4,810.1)	(4,619.7)
Customer related [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		2,008.1
Ending balance		1,728.3	2,008.1
Intellectual property rights and other intangibles [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		10,292.9	5,578.9
Additions		26.1	0
Additions through business acquisitions			0
Currency translation		(912.2)	4,714
Fully amortized not in use		(227.9)
Ending balance		9,178.9	10,292.9
Intellectual property rights and other intangibles [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(3,962.1)	(2,488.6)
Amortization for the year		(315.7)	(268.3)
Currency translation		227.6	(1,205.2)
Fully amortized not in use		227.9
Ending balance		(3,822.3)	(3,962.1)
Intellectual property rights and other intangibles [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		6,330.8
Ending balance		5,356.6	6,330.8
Product development costs [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		1,011,615.9	806,853.2
Additions		112,493.9	53,251.7
Currency translation		12,538.3	151,511
Fully amortized not in use		(111,645.3)	0
Ending balance		1,025,002.8	1,011,615.9
Product development costs [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(598,977.8)	(461,876.5)
Amortization for the year		(111,425.9)	(101,139.3)
Reversal of assets classified as held for sale			1,347.4
Currency translation		(17,456.2)	(37,309.4)
Fully amortized not in use		111,645.3	0
Ending balance		(616,214.6)	(598,977.8)
Product development costs [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		412,638.1
Ending balance		408,788.2	412,638.1
Indefinite life trademarks and brands [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		55,966.1	55,966.1
Ending balance		55,966.1	55,966.1
Indefinite life trademarks and brands [Member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		(13,309.9)	(13,309.9)
Ending balance		(13,309.9)	(13,309.9)
Indefinite life trademarks and brands [Member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		42,656.2
Ending balance		42,656.2	42,656.2
Intangible assets under development [member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		122,684.3	245,261.4
Additions		57,488.3	78,662.6
Capitalised product development		(114,076)	(156,019.7)
Write down of assets		(918.1)
Reversal for impairment loss			364.3
Impairement of assets - Reimagine			(73,082.7)
Currency translation		(184.1)	27,498.4
Ending balance		64,994.4	122,684.3
Intangible assets under development [member] | Accumulated depreciation and amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Ending balance		0
Intangible assets under development [member] | Net carrying amount before capital work-in-progress [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance		122,684.3
Ending balance		₨ 64,944.4	₨ 122,684.3

Intangible Assets - Summary o_3

Intangible Assets - Summary of Intangible Assets (Parenthetical) (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Allocation of central overheads cost amount	₨ 5,294.1	₨ 8,061.2
Off set against assets [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized Contract cost	3,970.6	4,463.9	₨ 4,236.1
Other income/(loss) (net) [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized Contract cost	₨ 3,461.5	₨ 3,978.7	₨ 4,957.1

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - Product development cost [member]	12 Months Ended
	Mar. 31, 2022
Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	24 months
Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	120 months

Impairment assessment of Jagu_3

Impairment assessment of Jaguar Land Rover Business - Additional Information (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Statement [Line Items]
Recoverable value	₨ 59,654	₨ 272,066.9
Jaguar Land Rover [Member]
Statement [Line Items]
Percentage of long term growth rate	1.70%	1.90%	1.90%
Pre-tax discount rate	13.40%	13.60%	12.50%

Impairment assessment of Jagu_4

Impairment assessment of Jaguar Land Rover Business - Summary Of Key Assumptions Used To Calculate The Recoverable Amount (Detail)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Statement [Line Items]
Terminal value variable profit (%GVR)	24.80%	21.40%	19.70%
Terminal value capital expenditures (%GVR)	10.00%	8.90%	9.10%
Pretax discount rate	13.40%	13.60%	12.50%
% Change
Statement [Line Items]
Pretax discount rate	8.40%
% Change | Cash-generating units [member]
Statement [Line Items]
Terminal value variable profit (%GVR)	(1.70%)	(6.30%)
Terminal value capital expenditures (%GVR)	3.50%	15.10%
Revised Assumption
Statement [Line Items]
Pretax discount rate	14.60%
Revised Assumption | Cash-generating units [member]
Statement [Line Items]
Terminal value variable profit (%GVR)	24.40%	20.10%
Terminal value capital expenditures (%GVR)	10.30%	10.20%

Impairment losses_(reversal) _3

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Additional information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Recoverable value	₨ 59,654	₨ 272,066.9
Cash-generating units [member] | VIU [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Recoverable value		₨ 105,880
Passenger vehicle segment [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Percentage increase in market share		8.10%	4.80%
Passenger vehicle segment [member] | Cash-generating units [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Carrying value of the cash generating unit		₨ 49,109.9
Reversal of onerous contract provision	7,770
Passenger vehicle segment [member] | Cash-generating units [member] | FVCLD [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Recoverable value		₨ 146,186	₨ 91,203.1
Passenger vehicle segment [member] | Cash-generating units [member] | Provision For Supplier Claims [Member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Provision made during the period for estimated supplier claims	1,140
Passenger vehicle segment [member] | Top of range [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Other provisions recognization term			10 years
Passenger vehicle segment [member] | Bottom of range [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Other provisions recognization term			5 years
Tata motors european technical center plc [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Impairment of Goodwill			₨ 2,974.9
Recoverable value			465.5
Recoverable amount lower than carrying amount			3,440.4
Reversal of provision for impairment of assets	381.8
Trilix [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Impairment of Goodwill			83.1
Reversal of provision for impairment of assets	₨ 480.8
Trilix [member] | Goodwill and current tax assets [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Impairment Charge			557.1
Trilix [member] | Current tax assets [member]
Impairment Of Passenger Vehicle Segment And Other Provisions [Line Items]
Impairment Charge			₨ 461.7

Impairment losses_(reversal) _4

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Summary of recoverable amount of cash generating unit (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of information for cash-generating units [line items]
Recoverable amount	₨ 59,654	₨ 272,066.9
FVCLD [member] | Passenger vehicle segment [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [line items]
Recoverable amount		₨ 146,186	₨ 91,203.1

Impairment losses_(reversal) _5

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Summary of approach and key assumptions used to determine CGU FVLCD (Detail)	Mar. 31, 2021	Mar. 31, 2020
Passenger vehicle segment [member]
Disclosure Of Approach And Key Assumptions Used To Determine CGU FVLCD [Line Items]
Enterprise value to sales multiple	1.27	0.75

Impairment losses_(reversal) _6

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Summary of Impairment loss of the carrying value of non-current assets (Detail) - Passenger vehicle segment [member] - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Impairment Charge	₨ (3,713.5)	₨ 4,454.8
Property, plant and equipment [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Impairment Charge	(1,881.3)	2,215
Right-of-use assets [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Impairment Charge	(120.5)	144.3
Other intangible assets [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Impairment Charge	₨ (1,711.7)	₨ 2,095.5

Impairment losses_(reversal) _7

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Summary of value of key assumptions used to calculate the aggregate impairment loss recognised (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Decrease in enterprise value to sales multiple by ten percentage [member]
Disclosure of value of key assumptions used to calculate the aggregate impairment loss recognised [line items]
Impairment Charge	₨ 14,618.6	₨ 9,120.3

Impairment losses_(reversal) _8

Impairment losses/(reversal) for Passenger Vehicle segment and other provisions - Summary of value of key assumptions used to calculate the aggregate impairment loss recognised (parenthetical) (Detail)	12 Months Ended
	Mar. 31, 2021
Decrease in enterprise value to sales multiple by ten percentage [member]
Disclosure of value of key assumptions used to calculate the aggregate impairment loss recognised [line items]
Percentage decrease in key assumptions to determine aggregate impairment loss	10.00%

Investments in Equity Account_3

Investments in Equity Accounted Investees - Summary of Financial Information of Immaterial Associates Accounted for using the Equity Method (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Disclosure of associates [line items]
Company's share of other comprehensive income in associates	$ 29.4	₨ 2,226.6	₨ 1,530.3	₨ 1,001.3
Immaterial associates [Member]
Disclosure of associates [line items]
Carrying amount of the Company's interest in associates	153		10,230.7		₨ 11,598.1
Company's share of profit/(loss) in associates	17.3	1,314	(164.1)	163.2
Company's share of other comprehensive income in associates	0.7	51.4	48.9	(33.7)
Company's share of total comprehensive income in associates	$ 18	₨ 1,365.4	₨ (115.2)	₨ 129.5

Investments in Equity Account_4

Investments in Equity Accounted Investees - Additional Information (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2022	Mar. 31, 2021
Disclosure of significant investments in associates and joint ventures [line items]
Fair value of investment in an equity accounted associate for which published price quotation is available	₨ 2,830.7	₨ 1,241
Carrying amount of investment in an equity accounted associate for which published price quotation is available	₨ 1,407.2	₨ 1,382.5

Investments in Equity Account_5

Investments in Equity Accounted Investees - Summary of Material Joint Venture (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2019INR (₨)
Disclosure of joint ventures [line items]
Current assets	$ 19,388.9				₨ 1,469,543.4		₨ 1,468,859.5
Non-current assets	23,143				1,754,059.3		1,873,934.9
Current liabilities	(19,757.2)				(1,497,456.7)		(1,570,228.8)
Non-current liabilities	(16,962)				(1,285,581.4)		(1,253,429.8)
Cash and cash equivalents	5,034.7			₨ 184,678	381,590.1	$ 4,182.5	317,000.1	₨ 215,598
Revenue	36,491.3	₨ 2,765,766.9	₨ 2,481,631.4	2,594,251.2
Net income/(loss)	(1,483)	(112,372.2)	(142,138)	(112,984.1)
Total comprehensive income for the year	(1,540)	(116,688.6)	(113,126.7)	3,579.7
Depreciation and amortization	3,157.5	239,317.1	229,638.1	207,632.1
Interest income	(82.5)	(6,252.1)	(4,925.3)	(11,696.9)
Interest expense (net)	1,230.5	93,263.1	80,840.5	72,553.1
Income tax expense/(credit)	$ 556.8	₨ 42,204.9	₨ 25,410.7	3,644.5
Chery Jaguar Land Rover Automotive Co. Limited [member]
Disclosure of joint ventures [line items]
Principal place of the business	China	China
% holding	50.00%	50.00%	50.00%
Current assets	$ 825.1				62,539.3		57,187.6
Non-current assets	1,892.4				143,432.4		145,811.8
Current liabilities	(1,810.5)				(137,225.3)		(137,502)
Non-current liabilities	(55.6)				(4,216.6)		(1,157.3)
Cash and cash equivalents	512.9				38,874.2		32,497
Current financial liabilities (excluding trade and other payables and provisions)	(586)				(44,411.1)		(50,495.7)
Non-current financial liabilities (excluding trade and other payables and provisions)	(50.7)				(3,845)		(391.8)
Share of net assets of material joint venture	425.7				32,264.9		32,170.1
Other consolidation adjustments	(6.2)				(468.2)		(493.3)
Carrying amount of the Company's interest in joint venture	419.5				₨ 31,796.7		₨ 31,676.8
Revenue	2,241.4	₨ 169,884.5	₨ 180,580	116,090.2
Net income/(loss)	(48.8)	(3,695.9)	(8,220.9)	(20,054)
Total comprehensive income for the year	(48.8)	(3,695.9)	(8,220.9)	(20,054)
Depreciation and amortization	243.1	18,423.7	19,898.1	18,047.3
Interest income	(6.7)	(508.9)	(720.8)	(1,223.7)
Interest expense (net)	22.8	1,730.4	2,030.8	2,223.4
Income tax expense/(credit)	$ 26.9	₨ 2,035.8	₨ 3,060.7	₨ 5,053.6

Investments in Equity Account_6

Investments in Equity Accounted Investees - Summary of Reconciliation of Financial Information to Carrying Amount of Interest in Joint Venture (Detail) - Chery Jaguar Land Rover Automotive Co. Limited [member] ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of joint ventures [line items]
Net assets of the joint venture	$ 851.4	₨ 64,529.8	₨ 64,340.1
Proportion of the Company's interest in joint venture	425.7	32,264.9	32,170.1
Other consolidation adjustments	(6.2)	(468.2)	(493.3)
Carrying amount of the Company's interest in joint venture	$ 419.5	₨ 31,796.7	₨ 31,676.8

Investments in Equity Account_7

Investments in Equity Accounted Investees - Summary of Financial Information of Immaterial Joint Ventures Accounted for using the Equity Method (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Disclosure of joint ventures [line items]
Company's share of other comprehensive income in immaterial joint ventures	$ 29.4	₨ 2,226.6	₨ 1,530.3	₨ 1,001.3
Immaterial joint ventures [Member]
Disclosure of joint ventures [line items]
Carrying amount of the Company's interest in immaterial joint ventures	$ 1.3		100.4		₨ 99.1
Company's share of other comprehensive income in immaterial joint ventures		(1.3)	1.5
Company's share of total comprehensive income in associates		₨ (1.3)	₨ 1.5

Investments in Equity Account_8

Investments in Equity Accounted Investees - Summary of Investments in Equity Accounted Investees (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Disclosure of joint ventures [line items]
Carrying amount of interest in equity accounted investees	$ 573.9		₨ 42,007.9		₨ 43,493.9
Share of profit/(loss) of equity accounted investees	(9.8)	₨ (740.6)	(3,789.6)	₨ (10,000)
Share of other comprehensive income in immaterial associates	0.6	47.7	30.2	(24.8)
Share of other comprehensive income in equity accounted investees	29.4	2,226.6	1,530.3	1,001.3
Chery Jaguar Land Rover Automotive Co. Limited [member]
Disclosure of joint ventures [line items]
Carrying amount in joint venture	419.5		31,676.8		31,796.7
Share of profit/(loss) in joint venture	(24.4)	(1,848)	(4,110.5)	(10,027)
Other adjustments in material joint venture [member]
Disclosure of joint ventures [line items]
Carrying amount in joint venture	419.6		31,676.8		31,796.7
Share of profit/(loss) in joint venture	(2.7)	(206.6)	485	(136.2)
Share of other comprehensive income, currency translation differences	28.8	2,176.5	1,479.9	1,035
Immaterial joint ventures [Member]
Disclosure of joint ventures [line items]
Carrying amount in joint venture	1.3		100.4		99.1
Share of other comprehensive income, currency translation differences		(1.3)	1.5
Share of other comprehensive income in equity accounted investees		(1.3)	1.5
Immaterial associates [Member]
Disclosure of joint ventures [line items]
Carrying amount in immaterial associates	153		10,230.7		₨ 11,598.1
Share of profit/(loss) in immaterial associates	17.3	1,314	(164.1)	163.2
Share of other comprehensive income, currency translation differences		3.7	18.7	(8.9)
Share of other comprehensive income in equity accounted investees	$ 0.7	₨ 51.4	₨ 48.9	₨ (33.7)

Income Taxes - Summary of Domes

Income Taxes - Summary of Domestic and Foreign Components of Net Income Before Income Tax (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of geographical areas [line items]
Net income before income taxes	$ (926.2)	₨ (70,167.3)	₨ (116,727.3)	₨ (109,339.6)
India [Member]
Disclosure of geographical areas [line items]
Net income before income taxes	(348.1)	(26,380.2)	(28,703.4)	(57,230.3)
Other than India [Member]
Disclosure of geographical areas [line items]
Net income before income taxes	$ (578.1)	₨ (43,787.1)	₨ (88,023.9)	₨ (52,109.3)

Income Taxes - Summary of Dom_2

Income Taxes - Summary of Domestic and Foreign Components of Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Deferred taxes
Deferred taxes	$ (205.2)	₨ (15,505.1)	₨ (8,308.9)	₨ 15,286.1
Income tax expense/(credit) reported	556.8	42,204.9	25,410.7	3,644.5
India [Member]
Current taxes
Current taxes	44.8	3,397.3	1,363.6	1,900.7
Deferred taxes
Deferred taxes	(1.6)	(124.3)	146.5	(1,363)
Other than India [Member]
Current taxes
Current taxes	307.4	23,302.5	15,738.2	17,029.9
Deferred taxes
Deferred taxes	$ 206.2	₨ 15,629.4	₨ 8,162.4	₨ (13,923.1)

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Estimated Income Tax to Income Tax Expense (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income/(loss) before income taxes	$ (926.2)	₨ (70,167.3)	₨ (116,727.3)	₨ (109,339.6)
Income tax expense at tax rates applicable to individual entities	(125.5)	(9,514.7)	(22,615.8)	(26,033.5)
Additional deduction for patent, research and product development cost	(0.2)	(13.4)	16.6	(2,816.2)
Items (net) not deductible for tax /not liable to tax :
- foreign Currency (gain)/loss relating to loans and deposits (net), foreign Currency (gain)/loss arising on account of Integral foreign operations	(0.5)	(38.3)	49.5	474.5
- interest and other expenses relating to borrowings for investment	8.4	638.6	315.7	558
- Dividend from investments (other than subsidiaries, joint operations, equity accounted investees)	0	0	0	(69.2)
- Write-down of assets not qualifying for tax relief	0	0	4,295.6	0
- Others	21.2	1,607.6	634.7	1,505
Undistributed earnings of subsidiaries, joint operations and equity accounted investees	53.7	4,072.5	3,109.3	(855.6)
Deferred tax assets not recognized because realization is not probable	465.5	35,281.9	39,658.8	28,517
Utilization/credit of unrecognized tax losses, unabsorbed depreciation and other tax benefits	(95.7)	(7,253.4)	(3,471.6)	(3,240.2)
Previously recognised deferred tax assets written down	(0.8)	(63.4)	(1)	492.7
Profit on sale of investments in subsidiaries and Others	0	0	15.2	0
Tax on share of (profit)/loss of equity accounted investees (net)	(0.9)	(70.1)	744.9	1,913.5
Impact of change in statutory tax rates	0.3	20.4	929.6	3,973.5
Others	62	4,708	1,729.2	(775)
Profit on sale of passenger vehicle undertaking (Common control transaction	169.3	12,829.2	0	0
Income tax expense/(credit) reported	$ 556.8	₨ 42,204.9	₨ 25,410.7	₨ 3,644.5

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - INR (₨) ₨ in Millions	Apr. 01, 2020	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2017
Disclosure of income taxes [line items]
Unrecognized deferred tax liability on undistributed profits of certain subsidiaries		₨ 287,357.3	₨ 308,213.9
United Kingdom [Member]
Disclosure of income taxes [line items]
Tax rate					17.00%
Tax Rate Effect Of Deferred Tax On Assets		25.00%	19.00%	19.00%
Tax Rate Effect Of Deferred Tax On Liabilities		25.00%	19.00%	19.00%
Scenario plan [Member] | United Kingdom [Member] | After Amendment [Member]
Disclosure of income taxes [line items]
Tax rate	19.00%
Scenario plan [Member] | United Kingdom [Member] | After Amendment [Member] | Top of range [member]
Disclosure of income taxes [line items]
Tax rate	25.00%
Scenario plan [Member] | United Kingdom [Member] | After Amendment [Member] | Bottom of range [member]
Disclosure of income taxes [line items]
Tax rate	19.00%
Scenario plan [Member] | United Kingdom [Member] | Before Amendment [Member]
Disclosure of income taxes [line items]
Tax rate	17.00%
Indefinitely [Member]
Disclosure of income taxes [line items]
Unrecognized deferred tax assets			₨ 149,674.1
Specified period [Member]
Disclosure of income taxes [line items]
Unrecognized deferred tax assets			₨ 91,236.6

Income Taxes - Summary of Signi

Income Taxes - Summary of Significant Components of Deferred Tax Assets and Liabilities (Detail) ₨ in Thousands, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Changes in deferred tax assets and liabilities [line items]
Opening balance	$ 391.8	₨ 29,644,600	₨ 35,159,900	₨ 36,600,700
Adjustment of initial application of IFRS 16				292,300
Adjusted Opening Balance				36,893,000
Recognized in profit or loss	(205.2)	(15,505,100)	(8,308,900)	15,286,100
MAT Credit Utilized				(37,800)
Closing balance	305.1	23,124,300	29,644,600	35,159,900
Deferred tax assets	510.7		45,203,500	54,578,600	₨ 38,708,700
Deferred tax liabilities	(205.6)		(15,558,900)	(19,418,700)	₨ (15,584,400)
Undistributed earnings in subsidiaries, joint operations and equity accounted investees, reversed on dividend distribution by subsidiaries		3,552,500	2,156,600	462,100
Property, plant and equipment [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		15,607,500	12,967,200	15,717,800
Adjusted Opening Balance				15,717,800
Recognized in profit or loss		580,700	2,640,900	(2,740,900)
Closing balance		11,014,200	15,607,500	12,967,200
Movement due to common control business combination		(5,175,200)
Intangible assets [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		112,705,200	121,935,800	107,509,500
Adjusted Opening Balance				107,509,500
Recognized in profit or loss		16,317,200	(15,651,600)	11,557,400
Closing balance		113,435,600	112,705,200	121,935,800
Movement due to common control business combination		(13,625,900)
Investments accounted for using equity method [member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		17,643,000	15,881,700	16,892,200
Adjusted Opening Balance				16,892,200
Recognized in profit or loss		520,000	952,700	(1,317,600)
Closing balance		18,041,700	17,643,000	15,881,700
Fair valuation of retained interest in a subsidiary subsequent to disposal of controlling equity interest [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		169,500	169,500	169,500
Adjusted Opening Balance				169,500
Closing balance		169,500	169,500	169,500
Others [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		2,424,300	2,065,800	1,151,000
Adjusted Opening Balance				1,151,000
Recognized in profit or loss		1,191,900	(251,700)	334,300
Closing balance		4,604,700	2,424,300	2,065,800
Deferred tax liabilities [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		148,549,500	153,020,000	141,440,000
Adjusted Opening Balance				141,440,000
Recognized in profit or loss		18,609,800	(12,309,700)	7,833,200
Closing balance		147,265,700	148,549,500	153,020,000
Deferred tax liabilities			(15,558,900)	(19,418,700)
Movement due to common control business combination		(18,801,100)
Unabsorbed Depreciation [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		20,906,900	21,867,500	21,942,500
Adjusted Opening Balance				21,942,500
Recognized in profit or loss		(1,543,100)	(944,500)	(76,600)
Closing balance		18,589,800	20,906,900	21,867,500
Movement due to common control business combination		(774,000)
Business loss carry forwards [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		18,642,300	30,926,700	22,842,100
Adjusted Opening Balance				22,842,100
Recognized in profit or loss		(4,817,700)	(12,606,600)	7,779,800
Closing balance		(3,306,300)	18,642,300	30,926,700
Movement due to common control business combination		(17,291,300)
Expenses deductible - Provisions, allowances for doubtful receivables and others [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		34,812,900	44,213,100	34,172,900
Adjusted Opening Balance				34,172,900
Recognized in profit or loss		(3,565,300)	(9,714,900)	8,912,100
Closing balance		31,457,200	34,812,900	44,213,100
Movement due to common control business combination		(723,300)
Compensated absences and retirement benefits [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		9,645,500	(4,177,300)	12,462,900
Adjusted Opening Balance				12,462,900
Recognized in profit or loss		(9,207,000)	(143,500)	(2,807,100)
Closing balance		(8,288,000)	9,645,500	(4,177,300)
Minimum alternate tax carry-forward [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		500	671,500	1,066,200
Adjusted Opening Balance				1,066,200
Recognized in profit or loss		508,100	(671,000)	(356,900)
MAT Credit Utilized				(37,800)
Closing balance		508,600	500	671,500
Property, plant and equipment [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		77,331,000	59,417,500	49,293,600
Adjustment of initial application of IFRS 16				292,300
Adjusted Opening Balance				49,585,900
Recognized in profit or loss		33,285,700	12,223,900	8,131,400
Closing balance		108,268,900	77,331,000	59,417,500
Derivative financial instruments [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		(1,162,300)	7,756,600	12,253,100
Adjusted Opening Balance				12,253,100
Recognized in profit or loss		(3,077,700)	1,779,400	(1,311,700)
Closing balance		13,482,200	(1,162,300)	7,756,600
Unrealized profit on inventory [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		10,748,900	12,167,200	11,418,700
Adjusted Opening Balance				11,418,700
Recognized in profit or loss		(3,082,000)	(2,171,800)	498,600
Closing balance		7,645,100	10,748,900	12,167,200
Others [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		7,268,400	15,337,100	12,588,700
Adjusted Opening Balance				12,588,700
Recognized in profit or loss		(5,396,300)	(8,369,600)	2,349,700
Closing balance		2,032,500	7,268,400	15,337,100
Movement due to common control business combination		(12,500)
Deferred tax assets [Member]
Changes in deferred tax assets and liabilities [line items]
Opening balance		178,194,100	188,179,900	178,040,700
Adjustment of initial application of IFRS 16				292,300
Adjusted Opening Balance				178,333,000
Recognized in profit or loss		3,104,700	(20,618,600)	23,119,300
MAT Credit Utilized				(37,800)
Closing balance		170,390,000	178,194,100	188,179,900
Deferred tax assets			54,578,600	45,203,500
Movement due to common control business combination		(18,801,100)
Translation [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income	(21.9)	(1,660,200)	110,300	1,241,200
Translation [Member] | Property, plant and equipment [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		1,200	(600)	(5,900)
Translation [Member] | Intangible assets [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(1,960,900)	6,421,000	2,868,900
Translation [Member] | Investments accounted for using equity method [member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(121,300)	808,600	307,100
Translation [Member] | Others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(2,700)	(6,900)	2,300
Translation [Member] | Deferred tax liabilities [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(2,083,700)	7,222,100	3,172,400
Translation [Member] | Unabsorbed Depreciation [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income			(16,000)	1,600
Translation [Member] | Business loss carry forwards [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		160,400	322,200	304,800
Translation [Member] | Expenses deductible - Provisions, allowances for doubtful receivables and others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		932,100	314,500	1,125,800
Translation [Member] | Compensated absences and retirement benefits [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		3,315,500	(1,105,200)	128,200
Translation [Member] | Minimum alternate tax carry-forward [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income			0
Translation [Member] | Property, plant and equipment [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(2,347,800)	5,689,600	1,700,000
Translation [Member] | Derivative financial instruments [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(5,902,000)	1,057,000	387,200
Translation [Member] | Unrealized profit on inventory [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(21,800)	753,500	372,900
Translation [Member] | Others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		119,700	316,800	393,100
Translation [Member] | Deferred tax assets [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(3,743,900)	7,332,400	4,413,600
Other Than Translation [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income	$ 140.4	10,645,000	2,683,300	(18,222,600)
Other Than Translation [Member] | Others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		991,200	617,100	577,800
Other Than Translation [Member] | Deferred tax liabilities [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		991,200	617,100	574,000
Other Than Translation [Member] | Unabsorbed Depreciation [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income			(100)
Other Than Translation [Member] | Expenses deductible - Provisions, allowances for doubtful receivables and others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		800	200	2,300
Other Than Translation [Member] | Compensated absences and retirement benefits [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		(12,042,000)	15,071,500	(13,961,300)
Other Than Translation [Member] | Property, plant and equipment [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income				(3,800)
Other Than Translation [Member] | Derivative financial instruments [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		23,624,200	(11,755,300)	(3,572,000)
Other Than Translation [Member] | Unrealized profit on inventory [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income			0	(123,000)
Other Than Translation [Member] | Others [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		53,200	(15,900)	5,400
Other Than Translation [Member] | Deferred tax assets [Member]
Changes in deferred tax assets and liabilities [line items]
Recognized in/reclassified from other comprehensive income		₨ 11,636,200	₨ 3,300,400	₨ (17,648,600)

Income Taxes - Summary of Unrec

Income Taxes - Summary of Unrecognized Deferred Tax Assets Expire Unutilized based on Year of Origination (Detail) - Mar. 31, 2022 ₨ in Millions, $ in Millions	INR (₨)	USD ($)
2023 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	₨ 8,652.8	$ 114.2
2024 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	7,501.6	99
2025 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	24,361.6	321.4
2026 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	6,674.1	88.1
2027 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	9,337.8	123.2
Thereafter [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deferred tax assets	₨ 34,708.7	$ 457.9

Short-term Borrowings and Curre

Short-term Borrowings and Current Portion of Long-term Debt - Summary of Short-term Borrowings and Current Portion of Long-term Debt (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Borrowings [abstract]
Commercial paper	$ 772.8	₨ 58,571.8	₨ 82,499.1
Loans from banks/financial institutions	1,488.3	112,802	133,178.8
Inter-corporate deposits	31.8	2,410	950
Current portion of long-term debt (refer note 21)	3,237.7	245,394.9	211,289.5
Total	$ 5,530.6	₨ 419,178.7	₨ 427,917.4

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Borrowings [abstract]
Non-convertible debentures	$ 1,730.1	₨ 131,126.3	₨ 124,196.6
Perpetual debentures	226.7	17,182	13,201.5
Collateralized debt obligations	156	11,825.4	29,736.5
Buyers credit from banks at floating interest rate	535.5	40,583.7	33,750
Loan from banks/financial institutions	5,805.1	439,985.5	407,020.4
Senior notes	7,602.6	576,219	528,582.4
Others	78.6	5,956.5	5,821.8
Total	16,134.6	1,222,878.4	1,142,309.2
Less: current portion (refer note 21)	3,237.7	245,394.9	211,289.5
Long-term debt	$ 12,896.9	₨ 977,483.5	₨ 931,019.7

Long-term Debt - Summary of ass

Long-term Debt - Summary of assets are pledged as collateral against the borrowings (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Disclosure Of Collateral [Line Items]
Financial assets pledged as collateral for liabilities	₨ 321,243.9	$ 4,238.4	₨ 402,001.3
Other Current Assets [Member]
Disclosure Of Collateral [Line Items]
Financial assets pledged as collateral for liabilities	8,078.8	106.6	31,850.6
Finance Receivables [Member]
Disclosure Of Collateral [Line Items]
Financial assets pledged as collateral for liabilities	254,877.3	3,362.8	305,745
Other financial assets [Member]
Disclosure Of Collateral [Line Items]
Financial assets pledged as collateral for liabilities	0	0	1,000
Plant and equipment [Member]
Disclosure Of Collateral [Line Items]
Financial assets pledged as collateral for liabilities	₨ 58,287.8	$ 769	₨ 63,405.7

Long-term Debt - Additional Inf

Long-term Debt - Additional Information (Detail) ₨ in Thousands, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of detailed information about borrowings [line items]
Loan amount	$ 18,427.5	₨ 1,396,662,200	₨ 1,358,937,100	₨ 1,187,997,100
Short Term Debt	2,292.9	173,783,700	216,627,900
Long-term debt	$ 12,896.9	977,483,500	931,019,700
Long-term borrowings [member]
Disclosure of detailed information about borrowings [line items]
Long-term debt		151,366,900	193,513,000
Bottom of range [member] | Long-term borrowings [member]
Disclosure of detailed information about borrowings [line items]
Maturity	May 2022
Top of range [member] | Long-term borrowings [member]
Disclosure of detailed information about borrowings [line items]
Maturity	May 2029
Loans from banks/financial institutions (short-term) [member]
Disclosure of detailed information about borrowings [line items]
Short Term Debt		48,012,500	62,985,700
Loans from banks/financial institutions (short-term) [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Commercial paper issued interest rate	4.15%
Loans from banks/financial institutions (short-term) [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Commercial paper issued interest rate	7.33%
Marginal cost lending rate [member] | Long-term borrowings [member]
Disclosure of detailed information about borrowings [line items]
Loan amount		₨ 126,839,360
London interbank offered rate (LIBOR) 1 [member] | Long-term borrowings [member]
Disclosure of detailed information about borrowings [line items]
Loan amount			₨ 184,367,800
Buyers credit from banks at floating interest rate [Member]
Disclosure of detailed information about borrowings [line items]
Maturity	seven years
Non-convertible debentures [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	6.60%	6.60%
Non-convertible debentures [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	11.50%	11.50%
Perpetual Debentures [Member]
Disclosure of detailed information about borrowings [line items]
Non-current portion of non-current notes and debentures issued		₨ 17,182,000
Perpetual Debentures [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	7.30%	7.30%
Perpetual Debentures [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest rate	8.75%	8.75%

Long-term Debt - Summary of Det

Long-term Debt - Summary of Details of Tranches of Senior Notes Listed on the Euro MTF Market (Detail) ₨ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2022EUR (€)	Mar. 31, 2022GBP (£)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about borrowings [line items]
Outstanding	$ 7,602,600,000	₨ 576,219			₨ 528,582.4
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member]
Disclosure of detailed information about borrowings [line items]
Outstanding		470,502.5			435,334.3
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 5.500% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	July 2021
Currency	EUR
Initial Principal amounts | €			€ 500,000,000
Outstanding Principal amounts | €			€ 500,000,000
Outstanding		₨ 37,567.2			0
Interest rate	5.50%	5.50%	5.50%	5.50%
Redeemable on	July 2029
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 4.500% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	July 2021
Currency	EUR
Initial Principal amounts | €			€ 500,000,000
Outstanding Principal amounts | €			€ 500,000,000
Outstanding		₨ 41,894.3			0
Interest rate	4.50%	4.50%	4.50%	4.50%
Redeemable on	July 2028
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 5.625% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	January 2013
Currency	USD
Initial Principal amounts | $	$ 500,000,000
Outstanding Principal amounts | $	$ 500,000,000
Outstanding		₨ 37,769.2			36,455.8
Interest rate	5.625%	5.625%	5.625%	5.625%
Redeemable on	February 2023
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 3.875% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	February 2015
Currency	GBP
Initial Principal amounts | £				£ 400,000,000
Outstanding Principal amounts | £				£ 400,000,000
Outstanding		₨ 39,715.3			40,193.8
Interest rate	3.875%	3.875%	3.875%	3.875%
Redeemable on	March 2023
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 5.000% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	January 2014
Currency	GBP
Initial Principal amounts | £				£ 400,000,000
Outstanding Principal amounts | £				£ 400,000,000
Outstanding		₨ 0			40,225.2
Interest rate	5.00%	5.00%	5.00%	5.00%
Redeemable on	February 2022
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 2.200% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	January 2017
Currency	EUR
Initial Principal amounts | €			€ 650,000,000
Outstanding Principal amounts | €			€ 650,000,000
Outstanding		₨ 54,727.3			55,629
Interest rate	2.20%	2.20%	2.20%	2.20%
Redeemable on	January 2024
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 4.500% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	October 2017
Currency	USD
Initial Principal amounts | $	$ 500,000,000
Outstanding Principal amounts | $	$ 500,000,000
Outstanding		₨ 37,617.3			38,755.6
Interest rate	4.50%	4.50%	4.50%	4.50%
Redeemable on	March 2027
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 4.500% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	October 2018
Currency	EUR
Initial Principal amounts | €			€ 500,000,000
Outstanding Principal amounts | €			€ 500,000,000
Outstanding		₨ 35,370.2			40,214.5
Interest rate	4.50%	4.50%	4.50%	4.50%
Redeemable on	January 2026
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 5.875% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	November 2019
Currency	EUR
Initial Principal amounts | €			€ 500,000,000
Outstanding Principal amounts | €			€ 500,000,000
Outstanding		₨ 41,981.2			42,657.1
Interest rate	5.875%	5.875%	5.875%	5.875%
Redeemable on	November 2024
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 6.875% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	November 2019
Currency	EUR
Initial Principal amounts | €			€ 500,000,000
Outstanding Principal amounts | €			€ 500,000,000
Outstanding		₨ 42,561.9			43,391
Interest rate	6.875%	6.875%	6.875%	6.875%
Redeemable on	November 2026
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 7.750% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	October 2020
Currency	USD
Initial Principal amounts | $	$ 700,000,000
Outstanding Principal amounts | $	$ 700,000,000
Outstanding		₨ 52,552.8			50,729.9
Interest rate	7.75%	7.75%	7.75%	7.75%
Redeemable on	October 2025
Jaguar Land Rover Automotive Plc [Member] | Luxembourg Stock Exchange [Member] | 5.875% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	December 2020
Currency	USD
Initial Principal amounts | $	$ 650,000,000
Outstanding Principal amounts | $	$ 650,000,000
Outstanding		₨ 48,745.8			₨ 47,082.4
Interest rate	5.875%	5.875%	5.875%	5.875%
Redeemable on	January 2028

Long-term Debt - Summary of D_2

Long-term Debt - Summary of Details of Tranches of Senior Notes Listed on the SGX-ST Market (Detail) ₨ in Millions, £ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2022GBP (£)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about borrowings [line items]
Outstanding	$ 7,602.6	₨ 576,219		₨ 528,582.4
Singapore Stock Exchange [Member]
Disclosure of detailed information about borrowings [line items]
Outstanding | ₨		105,716.9		93,248.1
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 5.750% senior notes 1 [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	October 2014
Currency	USD
Initial Principal amounts	$ 250
Outstanding Principal amounts	$ 250
Outstanding | ₨		₨ 18,768.6		18,160.7
Interest rate	5.75%	5.75%	5.75%
Redeemable on	October 2024
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 5.750% senior notes 2 [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	May 2014
Currency	USD
Initial Principal amounts	$ 300
Outstanding Principal amounts	$ 300
Outstanding | ₨		₨ 0		21,934.8
Interest rate	5.75%	5.75%	5.75%
Redeemable on	May 2021
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 5.350% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	June 2021
Currency	USD
Initial Principal amounts	$ 425
Outstanding Principal amounts	$ 425
Outstanding | ₨		₨ 31,994.6		0
Interest rate	4.35%	4.35%	4.35%
Redeemable on	June 2026
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 5.875% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	November 2019
Currency	USD
Initial Principal amounts	$ 300
Outstanding Principal amounts	$ 300
Outstanding | ₨		₨ 22,739.3		21,811.1
Interest rate	5.875%	5.875%	5.875%
Redeemable on	May 2025
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 4.000% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	July 2020
Currency	GBP
Initial Principal amounts | £			£ 98
Outstanding Principal amounts | £			£ 98
Outstanding | ₨		₨ 9,601.9		9,581.9
Interest rate	4.00%	4.00%	4.00%
Redeemable on	July 2023
TML Holdings Pte Ltd [Member] | Singapore Stock Exchange [Member] | 5.500% senior notes [Member]
Disclosure of detailed information about borrowings [line items]
Issued on	October 2020
Currency	USD
Initial Principal amounts	$ 300
Outstanding Principal amounts	$ 300
Outstanding | ₨		₨ 22,612.5		₨ 21,759.6
Interest rate	5.50%	5.50%	5.50%
Redeemable on	June 2024

Long-term Debt - Summary of the

Long-term Debt - Summary of the reconciliation of movements of liabilities to cash flows arising from financing activities (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at beginning	₨ 1,358,937.1		₨ 1,187,997.1
Proceeds from issuance of debt	484,179.8		504,495.1
Repayment of debt	(447,918.4)		(342,528.1)
Foreign exchange	(5,899.5)		7,715.5
Amortisation / EIR adjustment of prepaid borrowing costs (net)	7,363.2		1,257.5
Balance at end	1,396,662.2	$ 18,427.4	1,358,937.1
Short-term borrowings [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at beginning	427,917.4		354,949
Proceeds from issuance of debt	168,967.8		208,071.5
Repayment of debt	(214,360.4)		(156,232)
Reclassification of debt	34,104.4		19,965.8
Foreign exchange	(822.4)		2,653.2
Amortisation / EIR adjustment of prepaid borrowing costs (net)	3,371.9		(1,490.1)
Balance at end	419,178.7	5,530.6	427,917.4
Long-term borrowings [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at beginning	931,019.7		833,048.1
Proceeds from issuance of debt	315,212		296,423.6
Repayment of debt	(233,558)		(186,296.1)
Reclassification of debt	(34,104.4)		(19,965.8)
Foreign exchange	(5,077.1)		5,062.3
Amortisation / EIR adjustment of prepaid borrowing costs (net)	3,991.3		2,747.6
Balance at end	₨ 977,483.5	$ 12,896.8	₨ 931,019.7

Other Financial Liabilities - C

Other Financial Liabilities - Current - Summary of Other Current Financial Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Categories of current financial liabilities [abstract]
Liability towards vehicles sold under repurchase arrangements	$ 350.7	₨ 26,581.4	₨ 36,228.8
Interest accrued but not due	230.5	17,468	16,032.3
Lease liabilities	106.7	8,095.4	8,140
Derivative financial instruments	586.3	44,434.2	24,201.8
Others	78.8	5,970.4	2,855
Total	$ 1,353	₨ 102,549.4	₨ 87,457.9

Other Financial Liabilities - N

Other Financial Liabilities - Non-current - Summary of Other Financial Liabilities Non-current (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Categories of non-current financial liabilities [abstract]
Lease liabilities	$ 786.7	₨ 59,624.4	₨ 54,120.6
Derivative financial instruments	450.6	34,155.4	20,594.3
Liability towards employee separation scheme	14.4	1,095	1,326.7
Compulsorily convertible preference shares - liability portion	164.9	12,500
Retention money, security deposits and others	73.9	5,593.8	3,642.5
Total	$ 1,490.5	₨ 112,968.6	₨ 79,684.1

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Current
Current provisions	$ 1,420.5		₨ 107,664.6	₨ 128,481.8
Non-current
Non-current provisions	1,709.5		129,558.9	136,067.5
Employee benefits obligations [Member]
Non-current
Non-current provisions	147.6		11,187.3	9,799.9
Product warranty [Member]
Current
Current provisions	894.6		67,808.8	74,159.9
Non-current
Non-current provisions	1,445.1		109,527.6	111,878.8
Balance at the beginning	2,454.6	₨ 186,038.7
Provision made during the year	996.1	75,505.4
Provision used during the year	(1,094.1)	(82,921.6)
Impact of unwind of discounting	11.6	876.6
Currency translation	(28.5)	(2,162.6)
Balance at the end	2,339.7	177,336.5
Current	894.6		67,808.8
Non-current	1,445.1		109,527.6
Legal and product liability [Member]
Current
Current provisions	330.5		25,046.5	19,958.2
Non-current
Non-current provisions	52.4		3,968	7,173.6
Balance at the beginning	358	27,131.8
Provision made during the year	206.7	15,664.7
Provision used during the year	(179.9)	(13,631.4)
Currency translation	(1.9)	(150.6)
Balance at the end	382.9	29,014.5
Current	330.5		25,046.5
Non-current	52.4		3,968
Provision for residual risk [Member]
Current
Current provisions	16.1		1,217.5	2,422.5
Non-current
Non-current provisions	25.5		1,930.5	4,251.3
Balance at the beginning	88	6,673.8
Provision made/(reversed) during the year	(45.3)	(3,434.5)
Provision used during the year	(1.2)	(101.8)
Currency translation	0.1	10.5
Balance at the end	41.6	3,148
Current	16.1		1,217.5
Non-current	25.5		1,930.5
Provision for environmental liability [Member]
Current
Current provisions	3.8		289.2	351.5
Non-current
Non-current provisions	29.8		2,258.6	2,255.9
Balance at the beginning	34.4	2,607.4
Provision made/(reversed) during the year	0.3	24
Provision used during the year	(0.9)	(66.4)
Currency translation	(0.2)	(17.2)
Balance at the end	33.6	2,547.8
Current	3.8		289.2
Non-current	29.8		2,258.6
Employee related and other provisions [Member]
Current
Current provisions	14.3		1,087.4	10,896.1
Other provisions [Member]
Non-current
Non-current provisions	9.1		686.9	708
Provision for onerous contracts [Member]
Current
Current provisions	15.6		1,179	1,174.4
Non-current
Balance at the beginning	15.5	1,174.4
Provision made/(reversed) during the year	1.1	82.2
Provision used during the year	(1)	(77.6)
Balance at the end	15.6	1,179
Current	15.6		1,179
Restructuring provision [member]
Current
Current provisions	145.6		11,036.2	₨ 19,519.2
Non-current
Balance at the beginning	257.5	19,519.2
Provision made during the year	112.3	8,510.3
Provision used during the year	(223.2)	(16,920.5)
Currency translation	(1)	(72.8)
Balance at the end	145.6	₨ 11,036.2
Current	$ 145.6		₨ 11,036.2

Other Current Liabilities - Sum

Other Current Liabilities - Summary of Other Current Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Miscellaneous current liabilities [abstract]
Contract liabilities	$ 865.3	₨ 65,586.5	₨ 57,359.3
Statutory dues	546.7	41,437.5	37,296.9
Others	16.1	1,218	2,508.4
Total	$ 1,428.1	₨ 108,242	₨ 97,164.6

Other Liabilities - Non-curre_3

Other Liabilities - Non-current - Summary of Other Non-current Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Miscellaneous non-current liabilities [abstract]
Employee benefit obligations	$ 42.7	₨ 3,237.4	₨ 40,917.5
Contract liabilities	598.5	45,359	48,477
Others	18.3	1,389.6	1,705.1
Total	$ 659.5	₨ 49,986	₨ 91,099.6

Other Liabilities - Non-curre_4

Other Liabilities - Non-current - Summary of Movement of Contract Liabilities (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Miscellaneous non-current liabilities [abstract]
Opening contract liabilities	$ 1,396.4	₨ 105,836.3	₨ 92,724
Amount recognized in revenue during the year	(607.7)	(46,061.9)	(38,229.3)
Amount received in advance during the year	708.8	53,721.2	45,151.5
Amount refunded to customers during the year	(20.1)	(1,522)	(63.6)
Currency translation	(13.6)	(1,028.1)	6,253.7
Balance at the end	$ 1,463.8	₨ 110,945.5	₨ 105,836.3

Other Liabilities - Non-curre_5

Other Liabilities - Non-current - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2022
Miscellaneous non-current liabilities [abstract]
Description of future maintenance service and extended warranty period	Performance obligations in respect of amount received for future maintenance service and extended warranty will be fulfilled over a period of 6 years upto March 31, 2028.
Performance obligation expected timing for future maintenance service and extended warranty	6 years

Other Liabilities - Non-curre_6

Other Liabilities - Non-current - Summary of Contract Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Miscellaneous non-current liabilities [abstract]
Advances received from customers - current	$ 461.4	₨ 34,972.3		₨ 24,182.7
Deferred revenue - current	403.9	30,614.2		33,176.6
Deferred revenue -Non-current	598.5	45,359		48,477
Total contract liabilities	$ 1,463.8	₨ 110,945.5	$ 1,396.4	₨ 105,836.3	₨ 92,724

Equity - Summary of Movement of

Equity - Summary of Movement of Number of Shares and Share Capital (Detail) ₨ in Thousands, $ in Millions		12 Months Ended
		Mar. 31, 2022USD ($)shares	Mar. 31, 2022INR (₨)shares	Mar. 31, 2021INR (₨)shares	Mar. 31, 2020INR (₨)shares
Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Shares at the beginning (in shares)		3,320,307,765	3,320,307,765	3,088,973,894	2,887,348,694
Shares at the beginning | ₨			₨ 6,641,100	₨ 6,178,400	₨ 5,775,200
Shares issued		354,242	354,242
Shares issued | ₨			₨ 700
Allotment of shares held in abeyance	[1]				1,793
Allotment of shares held in abeyance | ₨	[1],[2]				₨ 0
Shares at the end (in shares)		3,320,662,007	3,320,662,007	3,320,307,765	3,088,973,894
Shares at the end		$ 87.6	₨ 6,641,800	₨ 6,641,100	₨ 6,178,400
Ordinary shares [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Shares issued				231,333,871	201,623,407
Shares issued | ₨				₨ 462,700	₨ 403,200
'A' Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Shares at the beginning (in shares)		508,502,896	508,502,896	508,502,896	508,502,371
Shares at the beginning | ₨			₨ 1,017,000	₨ 1,017,000	₨ 1,017,000
Allotment of shares held in abeyance	[1]				525
Allotment of shares held in abeyance | ₨	[1]				₨ 0
Shares at the end (in shares)		508,502,896	508,502,896	508,502,896	508,502,896
Shares at the end		$ 13.4	₨ 1,017,000	₨ 1,017,000	₨ 1,017,000
[1]	Out of shares held in abeyance—Rights issue of 2001, 2008 and 2015.
[2]	Amounts less than Rs. 50,000

Equity - Additional Information

Equity - Additional Information (Detail) - INR (₨) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of classes of share capital [line items]
Par value per share	₨ 2
Number of shares issued includes partly paid up shares	570	570	570
Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Authorized share capital	4,000,000,000
Par value per share	₨ 2
Shares issued during the period	354,242
Shares issued during the period value	₨ 0.7
Class of warrants or rights number of shares issuable on exercise of warrants	492,559	492,559	492,559
Class of warrants or rights exercise price	₨ 2	₨ 2	₨ 2
Ordinary shares [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Shares issued during the period		231,333,871	201,623,407
Shares issued during the period value		₨ 462.7	₨ 403.2
Ordinary shares [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Shares issued during the period			201,623,407
Issue price per share			₨ 150
Shares issued during the period value			₨ 30,240
'A' Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Authorized share capital	1,000,000,000	1,000,000,000
Par value per share	₨ 2
Class of warrants or rights number of shares issuable on exercise of warrants		233,214	233,214
Class of warrants or rights exercise price		₨ 2	₨ 2
Convertible cumulative preference shares [Member]
Disclosure of classes of share capital [line items]
Authorized share capital	300,000,000	300,000,000
Par value per share	₨ 100
Convertible Warrants [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Warrants issued during the period			231,333,871
Issue price per warrant			₨ 150
Warrants issued during the period value			₨ 34,700
Convertible Warrants [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member] | Stage One At The Time Of Subscription [Member]
Disclosure of classes of share capital [line items]
Percentage of warrant price payable			25.00%
Convertible Warrants [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member] | Stage Two At The Time Of Allotment Of Each Warrant [Member]
Disclosure of classes of share capital [line items]
Percentage of warrant price payable			75.00%
Ordinary Shares And Convertible Warrants [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Proceeds from equity and convertible warrants			₨ 38,918.5
Convertible Warrants Converted Into Ordinary Shares [Member] | Tata Sons Private Limited [Member] | Preferential Allotment [Member]
Disclosure of classes of share capital [line items]
Proceeds from equity and convertible warrants		₨ 26,025
Warrants Converted Into Equity Shares		231,333,871

Other Components of Equity - Su

Other Components of Equity - Summary of Movement of Currency Translation Reserve (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Balance at the beginning	₨ 519,135.8		₨ 598,034.7
Net change in translation reserve - equity accounted investees (net)	2,178.9	$ 28.7	1,500.1	₨ 1,026.1
Balance at the end	440,564.6	5,812.7	519,135.8	598,034.7
Currency translation reserve [Member]
Balance at the beginning	89,692	1,183.4	51,422.5	28,388.6
Exchange differences arising on translating the net assets of foreign operations (net)	(4,756.7)	(62.8)	40,454.9	22,007.8
Change in effective portion of hedges of net investment in foreign operations	1,446.4	19.1	(3,685.5)
Net change in translation reserve - equity accounted investees (net)	2,178.9	28.8	1,500.1	1,026.1
Balance at the end	₨ 88,560.6	$ 1,168.5	₨ 89,692	₨ 51,422.5

Other Components of Equity - _2

Other Components of Equity - Summary of Movement of Gain/(loss) on Equity Instruments Held as Fair Value (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Balance at the beginning	₨ 519,135.8		₨ 598,034.7
Balance at the end	440,564.6	$ 5,812.7	519,135.8	₨ 598,034.7
Gain/(loss) on Equity instruments held as fair value through other comprehensive income [Member]
Balance at the beginning	4,373.5	57.7	391	1,785.5
Other Comprehensive income for the year	3,953	52.2	4,206.6	(1,369.3)
Income tax relating to gain/(loss) recognized on equity investments, where applicable	(529.6)	(7)	(180.5)	(25.2)
Profit on sale of equity investments reclassified to retained earnings			(43.6)
Balance at the end	₨ 7,796.9	$ 102.9	₨ 4,373.5	₨ 391

Other Components of Equity - _3

Other Components of Equity - Summary of Movement of Hedging Reserve (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Balance at the beginning	₨ 519,135.8		₨ 598,034.7
Gain/(loss) recognized on cash flow hedges	(82,654.9)	$ (1,090.6)	44,248.7	₨ (25,583.4)
(Gain)/loss reclassified to profit or loss	(8,093.1)	(106.8)	10,201.3	49,160.5
Balance at the end	440,564.6	5,812.7	519,135.8	598,034.7
Of the above balance related to:
Equity	440,564.6		519,135.8	598,034.7
Hedging reserve [Member]
Balance at the beginning	(1,222.1)	(16.1)	(41,937.1)	(60,668.2)
Gain/(loss) recognized on cash flow hedges	(84,257.9)	(1,111.7)	38,456.8	(23,130)
Income tax relating to gain/loss recognized on cash flow hedges	19,568.5	258.1	(7,356.4)	4,305.8
(Gain)/loss reclassified to profit or loss	(6,213.7)	(82)	11,455.9	50,102.9
Income tax relating to gain/loss reclassified to profit or loss	1,264.3	16.7	(2,210.1)	(9,064.7)
Amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges	13,656.7	180.2	456.1	(4,299.9)
Income tax on amount reclassed from Hedge reserve to Inventory on maturity of inventory hedges(34.2)	(2,594.8)	(34.2)	(87.3)	817
Balance at the end	(59,799)	(789)	(1,222.1)	(41,937.1)
Of the above balance related to:
Equity	(59,799)		(1,222.1)	(41,937.1)
Hedging reserve [Member] | Continued Hedges [Member]
Balance at the beginning	(516.8)		(38,520.7)
Balance at the end	(58,838.9)	(776.3)	(516.8)	(38,520.7)
Of the above balance related to:
Equity	(58,838.9)		(516.8)	(38,520.7)
Hedging reserve [Member] | Discontinued Hedges [Member]
Balance at the beginning	(705.4)		(3,416.4)
Balance at the end	(960.1)	$ (12.7)	(705.4)	(3,416.4)
Of the above balance related to:
Equity	₨ (960.1)		₨ (705.4)	₨ (3,416.4)

Other Components of Equity - _4

Other Components of Equity - Summary of Movement of Cost of Hedging Reserve (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Balance at the beginning	₨ 519,135.8		₨ 598,034.7
Gain/(loss) recognized on cash flow hedges	(82,654.9)	$ (1,090.6)	44,248.7	₨ (25,583.4)
(Gain)/loss reclassified to profit or loss	(8,093.1)	(106.8)	10,201.3	49,160.5
Balance at the end	440,564.6	5,812.7	519,135.8	598,034.7
Of the above balance related to:
Equity	440,564.6		519,135.8	598,034.7
Movements of cost of hedging reserve which included time value of options forward element of forward contracts and foreign currency basis spread [Member]
Balance at the beginning	(6.1)	(0.1)	(4,428.7)	(2,873.9)
Gain/(loss) recognized on cash flow hedges	1,603	21.2	5,791.9	(2,453.4)
Income tax relating to gain/loss recognized on cash flow hedges	(243.3)	(3.2)	(1,169.8)	600.6
(Gain)/loss reclassified to profit or loss	(1,879.4)	(24.8)	(1,254.6)	(942.4)
Income tax relating to gain/loss reclassified to profit or loss	343.6	4.5	181.7	167
Amounts removed from hedge reserve and recognized in inventory	1,292	17	1,077.2	1,324.9
Income tax related to amounts removed from hedge reserve and recognized in inventory	(245.5)	(3.2)	(203.8)	(251.5)
Balance at the end	864.3	11.4	(6.1)	(4,428.7)
Of the above balance related to:
Equity	864.3		(6.1)	(4,428.7)
Movements of cost of hedging reserve which included time value of options forward element of forward contracts and foreign currency basis spread [Member] | Continued Hedges [Member]
Balance at the beginning	(6.1)		(4,338.6)
Balance at the end	864.3	$ 11.4	(6.1)	(4,338.6)
Of the above balance related to:
Equity	₨ 864.3		(6.1)	(4,338.6)
Movements of cost of hedging reserve which included time value of options forward element of forward contracts and foreign currency basis spread [Member] | Discontinued Hedges [Member]
Balance at the beginning			₨ (90.1)
Balance at the end				(90.1)
Of the above balance related to:
Equity				₨ (90.1)

Other Components of Equity - Di

Other Components of Equity - Disclosure of Detailed Information About Other Components Of Equity Explanatory (Detail) - Reserve of gains and losses from investments in Debt instruments [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Balance at the beginning	$ 33.9	₨ 2,567.8	₨ 886.3
Other Comprehensive income for the year	26.1	1,981.6	2,069	₨ 1,362.4
Income tax relating to gain/(loss) recognized on debt investments, where applicable	(7.3)	(552)	(387.5)	(476.1)
Balance at the end	$ 52.7	₨ 3,997.4	₨ 2,567.8	₨ 886.3

Other Components of Equity - _5

Other Components of Equity - Summary of Other Components of Equity (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Statement of changes in equity [abstract]
Currency translation reserve	$ 1,168.5	₨ 88,560.6	₨ 89,692	₨ 51,422.5
Investments reserve	102.9	7,796.9	4,373.5	391
Hedging reserve	(789)	(59,799)	(1,222.1)	(41,937.1)
Cost of hedge reserve	11.4	864.3	(6.1)	(4,428.7)
Debt reserve	52.7	3,997.4	2,567.8	886.3
Total	$ 546.5	₨ 41,420.2	₨ 95,405.1	₨ 6,334

Notes to Reserves and Dividen_2

Notes to Reserves and Dividends - Additional Information (Detail) - INR (₨) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Debenture Redemption Reserve percentage	25.00%
Minimum percentage of net profit amount required to be transferred to reserve fund before declaring any dividend	20.00%
Dividend declared	₨ 0	₨ 0	₨ 0
Dividend payables	₨ 0
Tata Daewoo Commercial Vehicle Company Limited [Member]
Minimum percentage of cash dividend declared appropriation to legal reserve	10.00%
Percentage of capital stock required until no longer required to appropriate cash dividend declared to legal reserve	50.00%

Revenue - Summary of revenue (D

Revenue - Summary of revenue (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of revenue from contracts with customers [line items]
Sale of Services	$ 510.8	₨ 38,711.2	₨ 33,747.3	₨ 33,841.4
Total revenue from contract with customers	35,848.2	2,717,021.9	2,451,691.1	2,606,635.2
Realised revenue hedges	100.6	7,626.5	(10,540.1)	(50,511.8)
Revenues	35,948.8	2,724,648.4	2,441,151	2,556,123.4
Vehicles [member]
Disclosure of revenue from contracts with customers [line items]
Sale of products	29,871	2,263,993.8	2,073,997.4	2,239,112.2
Spare Parts [member]
Disclosure of revenue from contracts with customers [line items]
Sale of products	3,797.1	287,792.9	244,181.9	240,994.7
Miscellaneous [member]
Disclosure of revenue from contracts with customers [line items]
Sale of products	$ 1,669.3	₨ 126,524	₨ 99,764.5	₨ 92,686.9

Employee Cost - Summary of Empl

Employee Cost - Summary of Employee Cost (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Classes of employee benefits expense [abstract]
Salaries, wages and welfare expenses	$ 3,689.3	₨ 279,624.2	₨ 253,440.4	₨ 281,172.4
Contribution to provident fund and other funds	376.8	28,558.9	27,643.3	27,200.4
Total	$ 4,066.1	₨ 308,183.1	₨ 281,083.7	₨ 308,372.8

Employee Cost - Summary of Em_2

Employee Cost - Summary of Employee Cost (Parentheticals) (Detail) £ in Thousands, ₨ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022GBP (£)	Mar. 31, 2021INR (₨)	Mar. 31, 2021GBP (£)
Classes of employee benefits expense [abstract]
Income from government grants	₨ 1,483.1	£ 14,500	₨ 18,330.1	£ 188,890

Employee Cost - Additional Info

Employee Cost - Additional Information (Detail) ₨ / shares in Units, ₨ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)₨ / shares	Mar. 31, 2021INR (₨)
Employee Stock Options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee cost | ₨	₨ 180.5	₨ 90.4
Employee Stock Options [member] | Share-based Long Term Incentive Scheme 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price of options granted	₨ 338
Employee Stock Options [member] | Equity Settled Share Option Plan [Member] | Tata Motors Limited Employees Stock Option Scheme 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price of options granted	₨ 345
Description Of options granted exercisable For Share based Payment Arrangement	1 year
Bottom of range [member] | Employee Stock Options [member] | Equity Settled Share Option Plan [Member] | Tata Motors Limited Employees Stock Option Scheme 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options granted vesting period	3 years
Number of Shares vest per option	0.5
Top of range [member] | Employee Stock Options [member] | Equity Settled Share Option Plan [Member] | Tata Motors Limited Employees Stock Option Scheme 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options granted vesting period	5 years
Number of Shares vest per option	1.5
ESO And PSU [Member] | Share-based Long Term Incentive Scheme 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Options granted vesting period	3 years
Description Of options granted exercisable For Share based Payment Arrangement	1 year
ESO And PSU [Member] | Bottom of range [member] | Share-based Long Term Incentive Scheme 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of Shares vest per option	0.5
ESO And PSU [Member] | Top of range [member] | Share-based Long Term Incentive Scheme 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of Shares vest per option	1.2
PSU [Member] | Share-based Long Term Incentive Scheme 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price of options granted	₨ 2

Employee Cost - Summary of Equi

Employee Cost - Summary of Equity Settled Share Based Payments (Detail)	12 Months Ended
	Mar. 31, 2022₨ / shares	Mar. 31, 2021
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Options outstanding at the beginning of the year	6,804,003	7,222,897
Granted during the year	335,209	0
Forfeited/Expired during the year	(122,419)	(418,894)
Exercised during the year	(354,242)	0
Options Outstanding at the end of the year	6,662,551	6,804,003
Top of range [member]
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Number of shares to be issued for outstanding options (conditional on performance measures)	9,993,827	10,206,005
Share price for options exercised during the year	₨ 530
Remaining contractual life	15 months	27 months
Bottom of range [member]
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Number of shares to be issued for outstanding options (conditional on performance measures)	3,331,276	3,402,002
Share price for options exercised during the year	₨ 392
Remaining contractual life	3 months	3 months

Employee Cost - Summary of Esti

Employee Cost - Summary of Estimated Fair Value of Options Granted (Detail)	12 Months Ended
	Mar. 31, 2022yr₨ / shares	Mar. 31, 2021yr₨ / shares
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Share Price | ₨ / shares	₨ 170.6	₨ 170.6
Bottom of range [member]
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Risk free interest rate	7.00%	7.00%
Expected life of option	2	2
Expected volatility	33.00%	33.00%
Top of range [member]
Disclosure Of Employee Salaries And Benefit Expenses [line items]
Risk free interest rate	8.00%	8.00%
Expected life of option	4	4
Expected volatility	37.00%	37.00%

Employee Cost - Fair value of t

Employee Cost - Fair value of the PSUs and ESO (Details)	12 Months Ended
	Mar. 31, 2022shares	Mar. 31, 2021shares
Statement [Line Items]
No of options, beginning of the period	6,804,003
No of options Granted	335,209	0
No of options Forfeited	122,419	418,894
No of options Exercised	354,242	0
No of options, end of the period	6,662,551	6,804,003
ESO [Member]
Statement [Line Items]
No of options, beginning of the period	0
No of options Granted	839,650
No of options Forfeited	0
No of options Exercised	0
No of options, end of the period	839,650	0
Remaining contractual life	28 months
PSU [Member]
Statement [Line Items]
No of options, beginning of the period	0
No of options Granted	964,569
No of options Forfeited	0
No of options Exercised	0
No of options, end of the period	964,569	0
Remaining contractual life	28 months

Employee Cost - Fair value of_2

Employee Cost - Fair value of the PSUs and ESOs has been measured using Black Scholes Option Pricing (Details)	12 Months Ended
	Mar. 31, 2022yr₨ / shares	Mar. 31, 2021₨ / shares
Statement [Line Items]
Share Price	₨ 170.6	₨ 170.6
PSU [Member]
Statement [Line Items]
Risk free interest rate	5.30%
Expected life of option | yr	3.8
Expected volatility	50.70%
Share Price	₨ 376.4
Employee Stock Options [member]
Statement [Line Items]
Risk free interest rate	5.30%
Expected life of option | yr	3.8
Expected volatility	50.70%
Share Price	₨ 376.4

Other Expenses - Summary of Oth

Other Expenses - Summary of Other Expenses (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Expenses by nature [abstract]
Stores, spare parts and tools consumed	$ 190.8	₨ 14,460.9	₨ 12,790.5	₨ 15,007.1
Freight and transportation expenses	828.3	62,779.6	57,157.9	64,843
Research and product development cost	1,215.1	92,095	52,266.2	41,884.9
Warranty and product liability expenses	1,166.6	88,416.3	76,819.4	109,012.1
Allowance for trade and other receivables, and finance receivables	188.2	14,265.9	9,786.3	8,130.6
Works operation and other expenses	2,821.4	213,833.9	189,460.4	253,776.6
Repairs to building and plant and machinery	65.9	4,998.1	4,282.3	5,853.8
Processing charges	185.6	14,064.8	9,656.7	10,700.5
Power and fuel	287.4	21,782.9	11,128.7	12,649.5
Insurance	54.9	4,157.7	3,362.4	3,338.6
Publicity	641.7	48,636.5	43,846.3	76,142.4
Total	$ 7,645.9	₨ 579,491.6	₨ 470,557.1	₨ 601,339.1

Other Income_(Loss) (Net) - Sum

Other Income/(Loss) (Net) - Summary of Other Income/(Loss) (Net) (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure Of Other Income Loss[abstract]
Miscellaneous income	$ 232.5	₨ 17,624.3	₨ 13,916.1	₨ 14,958
Incentives	176.6	13,383	12,475.7	9,738.9
Gain / (Loss) on change in fair value of commodity derivatives	180.8	13,705.7	13,820.9	(6,881.8)
Dividend income from investments measured at FVTOCI	4.5	342.2	183.7	209
Dividend income from investments measured at FVTPL	0	0		2.4
Profit on sale of investments measured at FVTPL	28.2	2,137	1,772.6	1,873.4
Fair value gain/(loss) on investments measured at FVTPL	7	528.6	199.1	(3,890.5)
Total	$ 629.6	₨ 47,720.8	₨ 42,368.1	₨ 16,009.4

Interest Expense - Summary of I

Interest Expense - Summary of Interest Expense (Net) (Detail) ₨ in Millions, $ in Millions		12 Months Ended
		Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Interest costs [abstract]
Gross interest expense		$ 1,306.2	₨ 99,000.2	₨ 92,333.4	₨ 86,899.6
Less: Interest capitalized	[1]	(75.7)	(5,737.1)	(11,492.9)	(14,346.5)
Total		$ 1,230.5	₨ 93,263.1	₨ 80,840.5	₨ 72,553.1
[1]	Represents borrowing costs capitalized during the year on qualifying assets (property plant and equipment and product development).

Interest Expense - Additional I

Interest Expense - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Interest costs [abstract]
Weighted average rate for capitalization of interest relating to general borrowings	5.20%	5.30%	5.50%

Employee benefits - Summary of

Employee benefits - Summary of Change in Defined Benefit Obligations for Pension and Post Retirement Medical Plans (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Pension benefits [Member]
Change in defined benefit obligations :
Beginning of the year		₨ (1,090.2)
Current service cost	$ 11.9	904.7	₨ 901.2	₨ 827.7
Interest cost	0.7	52.5	77.1	55
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	68.1	(24.6)	35.5
Actuarial (gains) / losses arising from changes in financial assumptions	2.9	217.3	(0.6)	371.2
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	9.7	735	(129.8)	246.6
End of the year	(34.9)	(2,645.5)	(1,090.2)
Pension benefits [Member] | Present value of defined benefit obligation [Member]
Change in defined benefit obligations :
Beginning of the year	176	13,374.1	13,084.6
Current service cost	11.9	904.7	901.2
Interest cost	11.7	883.7	853.8
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	68.1	(24.6)
Actuarial (gains) / losses arising from changes in financial assumptions	2.9	217.3	(0.6)
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	9.7	735	(129.8)
Benefits paid from plan assets	(11.1)	(839.3)	(1,241.9)
Benefits paid directly by employer	(1.4)	(109)	(68.6)
Past service cost plan amendment	4.3	324.9
Acquisition/(Divestment)	(0.5)	(37.8)
End of the year	204.4	15,521.7	13,374.1	13,084.6
Post retirement medical benefits [Member]
Change in defined benefit obligations :
Beginning of the year		(1,844.9)
Current service cost	1.1	82.1	78.7	81.7
Interest cost	1.5	115.7	108	113
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	69.5	0	(6.7)
Actuarial (gains) / losses arising from changes in financial assumptions	4.2	320	57.9	99.1
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	4.3	329.3	2.8	(54.2)
End of the year	(37.4)	(2,831.2)	(1,844.9)
Post retirement medical benefits [Member] | Present value of defined benefit obligation [Member]
Change in defined benefit obligations :
Beginning of the year	24.2	1,844.9	1,689.8
Current service cost	1.1	82.1	78.7
Interest cost	1.5	115.7	108
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	69.5
Actuarial (gains) / losses arising from changes in financial assumptions	4.2	320	57.9
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	4.3	329.3	2.8
Benefits paid directly by employer	(2.3)	(172.4)	(92.3)
Past service cost plan amendment	3.2	244.6
Acquisition/(Divestment)		(2.5)
End of the year	$ 37.1	₨ 2,831.2	₨ 1,844.9	₨ 1,689.8

Employee benefits - Summary o_2

Employee benefits - Summary of Change in Plan Assets for Pension and Post Retirement Medical Plans (Detail) - Plan assets [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Beginning of the year	$ 162.6	₨ 12,313.1	₨ 11,282.2
Interest income	11	831.2	776.7
Remeasurements (gains) / losses –
Return on plan assets, (excluding amount included in net Interest Cost)	1.5	110.1	355.9
Employer's contributions	7	529.5	1,140.2
Benefits paid	(11.1)	(839.3)	(1,241.9)
Acquisition/(Divestment)	(0.3)	(26.5)
End of the year	$ 170.7	₨ 12,918.1	₨ 12,313.1

Employee benefits - Summary o_3

Employee benefits - Summary of Amount Recognized in the Balance Sheet for Pension and Post Retirement Medical Plans (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2022INR (₨)
Pension benefits [Member]
Disclosure of defined benefit plans [line items]
Present value of defined benefit obligation	$ 204.8		₨ 13,374.1	₨ 15,521.7
Fair value of plan assets	170.4		12,313.1	12,918.1
Net liability	34.4		1,061	2,603.6
Asset Ceiling	(0.5)	₨ (41.9)	(29.2)
Net liability	(34.9)		(1,090.2)	(2,645.5)
Amounts in the balance sheet:
Non-current assets	0.3		426.7	20.7
Non-current liabilities	(35.2)		(1,516.9)	(2,666.2)
Net liability	(34.9)		(1,090.2)	(2,645.5)
Post retirement medical benefits [Member]
Disclosure of defined benefit plans [line items]
Present value of defined benefit obligation	37.4		1,844.9	2,831.2
Net liability	37.4		1,844.9	2,831.2
Net liability	(37.4)		(1,844.9)	(2,831.2)
Amounts in the balance sheet:
Non-current liabilities	(37.4)		(1,844.9)	(2,831.2)
Net liability	$ (37.4)		₨ (1,844.9)	₨ (2,831.2)

Employee benefits - Summary o_4

Employee benefits - Summary of Information for Funded and Unfunded Plans for Pension and Post Retirement Medical Plans (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Pension benefits [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	$ 204.8	₨ 15,521.7	₨ 13,374.1
Fair value of plan assets	170.4	12,918.1	12,313.1
Post retirement medical benefits [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	37.4	2,831.2	1,844.9
Funded Plans [member] | Pension benefits [Member] | Defined benefit obligation in excess of plan assets [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	140.6	10,655.3	1,247.8
Fair value of plan assets	133.1	10,084.3	1,124.9
Funded Plans [member] | Pension benefits [Member] | Defined benefit obligation less than plan assets [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	36.6	2,771.3	10,732.3
Fair value of plan assets	37.4	2,833.9	11,188.1
Unfunded plans [Member] | Pension benefits [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	27.6	2,095	1,394
Unfunded plans [Member] | Post retirement medical benefits [Member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation	$ 37.4	₨ 2,831.2	₨ 1,844.9

Employee benefits - Summary o_5

Employee benefits - Summary of Net Pension and Post Retirement Medical Cost (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of defined benefit plans [line items]
Past Service cost - Plan amendment			₨ (848.1)
Pension benefits [Member]
Disclosure of defined benefit plans [line items]
Service cost	₨ 904.7	$ 11.9	901.2	₨ 827.7
Past Service cost - Plan amendment	324.9	4.3		(51.7)
Net interest cost / (income)	52.5	0.7	77.1	55
Net periodic cost	1,282.1	16.9	978.3	831
Post retirement medical benefits [Member]
Disclosure of defined benefit plans [line items]
Service cost	82.1	1.1	78.7	81.7
Past Service cost - Plan amendment	244.6	3.2
Net interest cost / (income)	115.7	1.5	108	113
Net periodic cost	₨ 442.4	$ 5.8	₨ 186.7	₨ 194.7

Employee benefits - Summary o_6

Employee benefits - Summary of Other Changes in Plan Assets and Benefit Obligation Recognized in Other Comprehensive Income (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Remeasurements (gains) / losses
Total recognized in other comprehensive income	$ 934.6	₨ 70,834.7	₨ (72,858.7)	₨ 88,029.9
Pension benefits [Member]
Remeasurements (gains) / losses
Return on plan assets, (excluding amount included in net Interest expense)	(1.5)	(110.1)	(355.9)	180.4
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	68.1	(24.6)	35.5
Actuarial (gains) / losses arising from changes in financial assumptions	2.9	217.3	(0.6)	371.2
Asset Ceiling	0.5	41.9	29.2
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	9.7	735	(129.8)	246.6
Total recognized in other comprehensive income	12.5	952.2	(481.7)	833.7
Total recognized in consolidated statement of comprehensive income	29.4	2,234.3	496.6	1,664.7
Post retirement medical benefits [Member]
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	0.9	69.5	0	(6.7)
Actuarial (gains) / losses arising from changes in financial assumptions	4.2	320	57.9	99.1
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	4.3	329.3	2.8	(54.2)
Total recognized in other comprehensive income	9.4	718.8	60.7	38.2
Total recognized in consolidated statement of comprehensive income	$ 15.2	₨ 1,161.2	₨ 247.4	₨ 232.9

Employee benefits - Summary o_7

Employee benefits - Summary of Assumptions Used in Accounting for Pension and Post Retirement Medical Plans (Detail)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Pension benefits [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	6.50%	6.00%	6.10%
Rate of increase in compensation level of covered employees	6.00%	5.75%	5.00%
Pension benefits [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.10%	6.90%	6.90%
Rate of increase in compensation level of covered employees	10.00%	10.00%	10.00%
Post retirement medical benefits [Member]
Disclosure of defined benefit plans [line items]
Discount rate	7.20%	6.90%	6.90%
Increase in health care cost	6.00%	6.00%	6.00%

Employee benefits - Summary o_8

Employee benefits - Summary of Fair Value of Company's Pension Plan Assets (Detail) - Pension benefits [Member]	Mar. 31, 2022	Mar. 31, 2021
Disclosure of fair value of plan assets [line items]
Cash and cash equivalents	2.30%	4.50%
Deposits with Insurance companies	24.10%	25.60%
Total	100.00%	100.00%
Level 1 [Member]
Disclosure of fair value of plan assets [line items]
Debt instruments	66.10%	64.20%
Equity instruments (quoted)	7.40%	5.20%
Level 2 and 3 of fair value hierarchy [Member]
Disclosure of fair value of plan assets [line items]
Debt instruments	0.10%	0.50%

Employee benefits - Additional

Employee benefits - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Disclosure of defined benefit plans [line items]
Defined benefit pension plan amendment cost/(credit)			₨ (848.1)
Contribution to defined contribution plans		₨ 12,114.9	15,090.5	₨ 10,305.5
Actual return on the schemes' assets	$ 42,531.9		3,342,794.4	3,140,802.1	₨ 3,223,602.7
Funding obligations		₨ 145,357	₨ 207,274.7	246,837.8
Notes issued					65,718.9
Percentage of annual cost of providing the pension benefits would not exceed salary.	15.00%	15.00%
Employer contributions rate	15.00%	15.00%
Employer contributions | $	$ 150,000
Employee contributions rate	12.00%	12.00%
Due On March 31, 2024 [Member]
Disclosure of defined benefit plans [line items]
Deficit contribution, Paid		₨ 5,965.4
Due On March 31, 2028 [Member]
Disclosure of defined benefit plans [line items]
Deficit contribution, Paid		₨ 2,485.6
Actuarial Assumption Of Expected Rates Of Return On Plan Assets [Member]
Disclosure of defined benefit plans [line items]
Impact on defined benefit obligation, due to decrease in assumption					₨ 2,983
Change in assumption, decrease	1.00%				1.00%
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Percentage of monthly pension benefits after retirement	0.75%	0.75%
Top of range [member]
Disclosure of defined benefit plans [line items]
Percentage of monthly pension benefits after retirement	2.00%	2.00%
Pension and post retirement medical plans [Member]
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	11 years 8 months 8 days	11 years 8 months 8 days	13 years 18 days
Expected contributions to funded plans in Fiscal 2021		₨ 842
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	11 years 8 months 1 day	11 years 8 months 1 day	10 years 9 months 14 days
Expected contributions to funded plans in Fiscal 2021		₨ 43.7
Jaguar Pension Plan [Member] | Equalisation Of Guartanteed Minimum Pension Between May Nineteen Ninety And April Nineteen Ninety Seven [Member]
Disclosure of defined benefit plans [line items]
Defined benefit pension plan amendment cost/(credit)			₨ 916.3
Jaguar Pension Plan [Member] | Benefit Improvements To Certain Improvements As Part Of The Restructuring Programme [Member]
Disclosure of defined benefit plans [line items]
Defined benefit pension plan amendment cost/(credit)			₨ 712.7
Jaguar Pension Plan [Member] | Males [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	101.00%		111.00%		101.00%
Jaguar Pension Plan [Member] | Males [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	115.00%		117.00%		115.00%
Jaguar Pension Plan [Member] | Females [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	103.00%		101.00%		103.00%
Jaguar Pension Plan [Member] | Females [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	118.00%		112.00%		118.00%
Land Rover Pension Scheme [Member] | Males [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	105.00%		107.00%		105.00%
Land Rover Pension Scheme [Member] | Males [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	117.00%		111.00%		117.00%
Land Rover Pension Scheme [Member] | Females [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	100.00%		101.00%		100.00%
Land Rover Pension Scheme [Member] | Females [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	116.00%		109.00%		116.00%
Jaguar Executive Pension Plan [Member] | Males [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	93.00%				93.00%
Jaguar Executive Pension Plan [Member] | Males [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	97.00%				97.00%
Jaguar Executive Pension Plan [Member] | Males [Member] | Weighted Average [Member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor			94.00%
Jaguar Executive Pension Plan [Member] | Females [Member] | Bottom of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	91.00%				91.00%
Jaguar Executive Pension Plan [Member] | Females [Member] | Top of range [member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor	96.00%				96.00%
Jaguar Executive Pension Plan [Member] | Females [Member] | Weighted Average [Member]
Disclosure of defined benefit plans [line items]
Mortality assumptions scaling factor			84.00%
Jaguar Land Rover Pension plan [member]
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	17 years 6 months	17 years 6 months	19 years
Allowance for long term improvements, per annum	1.25%	1.25%	1.25%
Intended period to eliminate the pension scheme funding deficits	10 years	10 years
Contribution rate for defined benefit accrual	21.00%	21.00%
Expected net periodic pension cost		₨ 11,234.8
Defined benefit pension plan amendment cost/(credit)		₨ (2)	₨ (1,559.8)	₨ (396.6)
Actual return on the schemes' assets			₨ 18,632		₨ 17,796.8
Jaguar Land Rover Pension plan [member] | Smoothing Parameter [Member]
Disclosure of defined benefit plans [line items]
Allowance for long term improvements, per annum	7.50%	7.50%		7.50%
Jaguar Land Rover Pension plan [member] | Actuarial Assumption Of Expected Rates Of Return On Plan Assets [Member]
Disclosure of defined benefit plans [line items]
Expected net periodic pension cost		₨ 11,732
Defined Benefit Provident Fund Plan [Member]
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	13 years 6 months	13 years 6 months	26 years 9 months 7 days
Impact on defined benefit obligation, due to decrease in assumption					₨ 1,343.2

Employee benefits - Summary o_9

Employee benefits - Summary of Sensitivity Analysis for Pension and Post Retirement Medical Plans (Detail) - Pension and post retirement medical plans [Member] ₨ in Millions	Mar. 31, 2022INR (₨)
Discount rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1.00%
Change in assumption, decrease	1.00%
Impact on defined benefit obligation, due to increase in assumption	₨ 1,716
Impact on defined benefit obligation, due to decrease in assumption	1,484.2
Impact on service cost and interest cost, due to increase in assumption	295.4
Impact on service cost and interest cost, due to decrease in assumption	₨ 276.7
Salary escalation rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1.00%
Change in assumption, decrease	1.00%
Impact on defined benefit obligation, due to increase in assumption	₨ 1,255.3
Impact on defined benefit obligation, due to decrease in assumption	1,123.2
Impact on service cost and interest cost, due to increase in assumption	277.6
Impact on service cost and interest cost, due to decrease in assumption	₨ 246.3
Health care cost [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1.00%
Change in assumption, decrease	1.00%
Impact on defined benefit obligation, due to increase in assumption	₨ 333.9
Impact on defined benefit obligation, due to decrease in assumption	279.8
Impact on service cost and interest cost, due to increase in assumption	65.9
Impact on service cost and interest cost, due to decrease in assumption	₨ 54.3

Employee benefits - Summary _10

Employee benefits - Summary of Change in Defined Benefit Obligations for Defined Benefit Provident Fund Plan (Detail) - Defined Benefit Provident Fund Plan [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Changes in net defined benefit liability (asset) [abstract]
Service cost	$ 16.7	₨ 1,268.9	₨ 1,364.8
Net interest cost / (income)	0.7	55.5	35.4
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	(10.4)	(786.2)	72.8
Actuarial (gains) / losses arising from demographic assumptions	0.4	33.5
Actuarial (gains) / losses arising from changes in financial assumptions	19.4	1,473.2	441.2
Present value of defined benefit obligation [member]
Changes in net defined benefit liability (asset) [abstract]
Beginning of the year	601.6	45,596.5	40,763.8
Service cost	16.7	1,268.9	1,364.8
Employee contribution	38.6	2,923.6	3,166.5
Acquisitions (credit) / cost	(106.1)	(8,042.8)	(1,256.6)
Net interest cost / (income)	47	3,564.7	3,457.4
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	(10.4)	(786.2)	72.8
Actuarial (gains) / losses arising from demographic assumptions	0.4	33.5
Actuarial (gains) / losses arising from changes in financial assumptions	(19.4)	1,473.2	441.2
Benefits paid	(41.9)	(3,173)	(2,413.4)
Reduction arising from surrender of Provident Fund exemption of subsidiaries	(26.4)	(2,004.2)
End of the year	$ 539	₨ 40,854.2	₨ 45,596.5

Employee benefits - Summary _11

Employee benefits - Summary of Change in Plan Assets for Defined Benefit Provident Fund Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Plan assets [member]
Disclosure of defined benefit plans [line items]
Beginning of the year	$ 162.6	₨ 12,313.1	₨ 11,282.2
Acquisition/(Divestment)	(0.3)	(26.5)
Interest income	(11)	(831.2)	(776.7)
Return on plan assets, (excluding amount included in net Interest Cost)	1.5	110.1	355.9
End of the year	170.7	12,918.1	12,313.1
Defined Benefit Provident Fund Plan [Member]
Disclosure of defined benefit plans [line items]
Interest income	0.7	55.5	35.4
Return on plan assets, (excluding amount included in net Interest Cost)	(30.6)	(2,322.1)	147.3
Defined Benefit Provident Fund Plan [Member] | Plan assets [member]
Disclosure of defined benefit plans [line items]
Beginning of the year	589.8	44,702.1	40,585
Acquisition/(Divestment)	(106.1)	(8,042.8)	(1,256.6)
Interest income	46.3	3,509.2	3,422
Return on plan assets, (excluding amount included in net Interest Cost)	30.6	2,322.1	(147.3)
Contributions (employer and employee)	55.3	4,190.3	4,512.4
Benefits paid	(41.9)	(3,173)	(2,413.4)
Reduction arising from surrender of Provident Fund exemption of subsidiaries	(26)	(1,973.3)
End of the year	$ 548	₨ 41,534.6	₨ 44,702.1

Employee benefits - Summary _12

Employee benefits - Summary of Amount Recognized in the Balance Sheet for Defined Benefit Provident Fund Plan (Detail) - Defined Benefit Provident Fund Plan [Member] ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Fair value of plan assets	$ 548	₨ 41,534.6	₨ 44,702.1
Present value of defined benefit obligation	539	40,854.2	45,596.5
Total present in recognized in the balance sheet net defined benefit asset	9	680.4	(894.4)
Effect of asset ceiling	(9)	(684.5)	(0.1)
Net liability	$ 0	₨ (4.1)	₨ (894.5)

Employee benefits - Summary _13

Employee benefits - Summary of Net Periodic Cost Defined Benefit Provident Fund Plan (Detail) - Defined Benefit Provident Fund Plan [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Service cost	$ 16.7	₨ 1,268.9	₨ 1,364.8
Net interest cost / (income)	0.7	55.5	35.4
Net periodic cost	$ 17.4	₨ 1,324.4	₨ 1,400.2

Employee benefits - Summary _14

Employee benefits - Summary of Remeasurements (Gains)/Losses Recognized in Other Comprehensive Income (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Remeasurements
Total recognized in other comprehensive income	$ 934.6	₨ 70,834.7	₨ (72,858.7)	₨ 88,029.9
Defined Benefit Provident Fund Plan [Member]
Remeasurements
Return on plan assets, (excluding amount included in net Interest expense)	(30.6)	(2,322.1)	147.3
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	(10.4)	(786.2)	72.8
Actuarial (gains) / losses arising from changes in financial assumptions	19.4	1,473.2	441.2
Actuarial (gains) / losses arising from demographic assumptions	0.4	33.5
Reversal of OCI for previous years due to surrender of Provident Fund	(0.4)	(30.9)
Adjustments for limits on net asset	9.5	719.1	0.1
Total recognized in other comprehensive income	(12.1)	(913.4)	661.4
Total recognized in income statement and other comprehensive income	$ 5.4	₨ 411	₨ 2,061.6

Employee benefits - Summary _15

Employee benefits - Summary of Assumptions Used Defined Benefit Provident Fund Plan (Detail) - Defined Benefit Provident Fund Plan [Member]	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of defined benefit plans [line items]
Discount rate	7.10%	6.90%
Expected rate of return on plan assets	8.00%
Remaining term to maturity of portfolio	13 years 6 months	26 years 9 months 7 days
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Expected rate of return on plan assets		8.20%
Top of range [member]
Disclosure of defined benefit plans [line items]
Expected rate of return on plan assets		8.40%

Employee benefits - Summary _16

Employee benefits - Summary of Fair Value of Plan Assets by Category Defined Benefit Provident Fund Plan (Detail) - Defined Benefit Provident Fund Plan [Member]	Mar. 31, 2022	Mar. 31, 2021
Disclosure of defined benefit plans [line items]
Plan assets, percentage of fair value of plan assets	100.00%	100.00%
Central And State Government Bonds [Member]
Disclosure of defined benefit plans [line items]
Debt instruments, percentage contributed to fair value of plan assets	42.68%	45.02%
Public Sector Undertakings And Private Sector Bonds [Member]
Disclosure of defined benefit plans [line items]
Debt instruments, percentage contributed to fair value of plan assets	32.25%	33.76%
Alternative [member]
Disclosure of defined benefit plans [line items]
Debt instruments, percentage contributed to fair value of plan assets	25.07%	21.22%

Employee benefits - Summary _17

Employee benefits - Summary of Change in Defined Benefit Obligation for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) - Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of defined benefit plans [line items]
Service cost	$ 6.4	₨ 482.1	₨ 546.7	₨ 527.2
Interest cost		0.4	5.6	10.5
Actuarial (gains) / losses arising from changes in financial assumptions	(0.7)	(53.6)	(213.5)	123.8
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	5.4	412.2	(196.6)	(598.7)
Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities			150.4
Present value of defined benefit obligation [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	41	3,110.8	2,847.5
Service cost	6.4	482.1	546.7
Interest cost	0.8	63.9	45.7
Actuarial (gains) / losses arising from changes in financial assumptions	(0.7)	(53.6)	(213.5)
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	5.4	412.2	(196.6)
Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities			150.4
Benefits paid from plan assets	(0.8)	(62.5)	(190.9)
Benefits paid directly by employer	(0.1)	(7.9)	(19.4)
Foreign currency translation	(1.6)	(117.5)	140.9
End of the year	$ 50.4	₨ 3,827.5	₨ 3,110.8	₨ 2,847.5

Employee benefits - Summary _18

Employee benefits - Summary of Change in Plan Assets for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Plan assets [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	$ 162.6	₨ 12,313.1	₨ 11,282.2
Interest income	11	831.2	776.7
Remeasurements gain / (loss)
Return on plan assets, (excluding amount included in net Interest expense)	(1.5)	(110.1)	(355.9)
Employer's contributions	7	529.5	1,140.2
Benefits paid	(11.1)	(839.3)	(1,241.9)
End of the year	170.7	12,918.1	12,313.1	₨ 11,282.2
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Disclosure of defined benefit plans [line items]
Interest income		(0.4)	(5.6)	(10.5)
Remeasurements gain / (loss)
Return on plan assets, (excluding amount included in net Interest expense)	0.7	54.7	15.9	15.2
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member] | Plan assets [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	35	2,650.6	2,317.3
Interest income	0.8	63.5	40.1
Remeasurements gain / (loss)
Return on plan assets, (excluding amount included in net Interest expense)	(0.7)	(54.7)	(15.9)
Employer's contributions	11.4	862.5	384.4
Benefits paid	(0.8)	(62.5)	(190.9)
Foreign currency translation	(1.3)	(102.3)	115.6
End of the year	$ 44.4	₨ 3,357.1	₨ 2,650.6	₨ 2,317.3

Employee benefits - Summary _19

Employee benefits - Summary of Amount Recognized in the Balance Sheet for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Non- current liabilities	$ (42.7)	₨ (3,237.4)	₨ (40,917.5)
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Disclosure of defined benefit plans [line items]
Present value of defined benefit obligation	50.5	3,827.5	3,110.8
Fair value of plan assets	44.3	3,357.1	2,650.6
Net liability	(6.2)	(470.4)	(460.2)
Non- current liabilities	$ (6.2)	₨ (470.4)	₨ (460.2)

Employee benefits - Summary _20

Employee benefits - Summary of Net Severance Indemnity Cost for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) - Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of net defined benefit liability (asset) [line items]
Service cost	$ 6.4	₨ 482.1	₨ 546.7	₨ 527.2
Net interest cost		0.4	5.6	10.5
Net periodic pension cost	$ 6.4	₨ 482.5	₨ 552.3	₨ 537.7

Employee benefits - Summary _21

Employee benefits - Summary of Other Changes in Plan Assets and Benefit Obligation Recognized in Other Comprehensive Income for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Remeasurements (gains) / losses
Total recognized in other comprehensive income	$ 934.6	₨ 70,834.7	₨ (72,858.7)	₨ 88,029.9
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Remeasurements (gains) / losses
Return on plan assets, (excluding amount included in net Interest expense)	0.7	54.7	15.9	15.2
Actuarial (gains) / losses arising from changes in financial assumptions	(0.7)	(53.6)	(213.5)	123.8
Actuarial (gains) / losses arising from changes in experience adjustments on plan liabilities	5.4	412.2	(196.6)	(598.7)
Actuarial (gains) / losses arising from changes in demographic assumption on plan liabilities			150.4
Total recognized in other comprehensive income	5.4	413.3	(243.8)	(459.7)
Total recognized in income statement and other comprehensive income	$ 11.8	₨ 895.8	₨ 308.5	₨ 78

Employee benefits - Summary _22

Employee benefits - Summary of Assumptions Used in Accounting for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) - Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of defined benefit plans [line items]
Discount rate	2.10%	1.60%	1.60%
Rate of increase in compensation level of covered employees	3.50%	3.50%	3.50%

Employee benefits - Summary _23

Employee benefits - Summary of Sensitivity Analysis for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail) - Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member] ₨ in Millions	Mar. 31, 2022INR (₨)
Discount rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1.00%
Change in assumption, decrease	1.00%
Impact on scheme liabilities, due to increase in assumption	₨ 509.2
Impact on scheme liabilities, due to decrease in assumption	434.1
Impact on service cost and interest cost, due to increase in assumption	158.1
Impact on service cost and interest cost, due to decrease in assumption	₨ 141.7
Salary escalation rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1.00%
Change in assumption, decrease	1.00%
Impact on scheme liabilities, due to increase in assumption	₨ 497.2
Impact on scheme liabilities, due to decrease in assumption	436.9
Impact on service cost and interest cost, due to increase in assumption	170
Impact on service cost and interest cost, due to decrease in assumption	₨ 146.2

Employee benefits - Summary _24

Employee benefits - Summary of Plan Assets Allocation by Category for Tata Daewoo Commercial Vehicles Limited Severance Indemnity Plan (Detail)	Mar. 31, 2022	Mar. 31, 2021
Severance indemnity of Tata Daewoo Commercial Vehicles Limited [Member]
Disclosure of defined benefit plans [line items]
Deposit with banks	100.00%	100.00%

Employee benefits - Summary _25

Employee benefits - Summary of Change in Plan Assets for Jaguar Land Rover Limited Pension Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Remeasurements (gains) / losses
Defined benefit pension plan amendment cost/(credit)			₨ (848.1)
Plan assets [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	₨ 12,313.1	$ 162.6	11,282.2
Interest cost	(831.2)	(11)	(776.7)
Remeasurements (gains) / losses
Return on plan assets, (excluding amount included in net Interest expense)	110.1	1.5	355.9
Employer's contributions	529.5	7	1,140.2
Benefits paid	(839.3)	(11.1)	(1,241.9)
End of the year	12,918.1	170.7	12,313.1	₨ 11,282.2
Jaguar Land Rover Pension plan [member]
Disclosure of defined benefit plans [line items]
Beginning of the year	38,905
Service cost	11,823.1	156	12,715.2	11,980
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	1,045.6	13.8	(2,035)	594.9
Return on plan assets, (excluding amount included in net Interest expense)	927.5	12.2	2,151	29,266.9
Actuarial (gains) / losses arising from changes in financial assumptions	(71,812.3)	(947.5)	84,311.8	(47,390.2)
Actuarial (gains)/losses arising from changes in experience adjustments on plan liabilities	(274.9)	(3.6)	(7,263.6)	(12,563.2)
Defined benefit pension plan amendment cost/(credit)	(2)		(1,559.8)	(396.6)
End of the year	(40,719.1)	(536.9)	38,905
Jaguar Land Rover Pension plan [member] | Present value of defined benefit obligation [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	849,619.6	11,210	728,421.5
Service cost	11,823.1	156	12,715.2
Interest cost	17,946	236.8	16,138
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	1,045.6	13.8	(2,035)
Actuarial (gains) / losses arising from changes in financial assumptions	(71,812.3)	(947.5)	84,311.8
Actuarial (gains)/losses arising from changes in experience adjustments on plan liabilities	(274.9)	(3.6)	(7,263.6)
Defined benefit pension plan amendment cost/(credit)	2		1,559.5
Benefits paid	(51,317.1)	(677.1)	(42,824.4)
Member contributions	189.4	2.5	116.4
Premium Paid	(225)	(3)
Foreign currency translation	(9,159.3)	(120.8)	58,480.2
End of the year	747,837.1	9,867.1	849,619.6	728,421.5
Jaguar Land Rover Pension plan [member] | Plan assets [Member]
Disclosure of defined benefit plans [line items]
Beginning of the year	810,714.6	10,696.5	764,044.2
Interest cost	17,333.1	228.7	16,533.9
Remeasurements (gains) / losses
Return on plan assets, (excluding amount included in net Interest expense)	927.5	12.2	2,151
Employer's contributions	24,184.8	319.1	14,313.6
Benefits paid	(51,317.1)	(677.1)	(42,824.4)
Member contributions	189.4	2.5	112.6
Premium Paid	(225)	(3)
Expenses paid	(2,719.3)	(35.9)	(2,159.5)
Foreign currency translation	(10,531.8)	(139)	58,543.2
End of the year	₨ 788,556.2	$ 10,404	₨ 810,714.6	₨ 764,044.2

Employee benefits - Summary _26

Employee benefits - Summary of Amount Recognized in the Balance Sheet for Jaguar Land Rover Limited Pension Plan (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Non - current liabilities	$ (42.7)	₨ (3,237.4)	₨ (40,917.5)
Jaguar Land Rover Pension plan [member]
Disclosure of defined benefit plans [line items]
Present value of defined benefit obligation	9,867.1	747,837.1	849,619.6
Fair value of plan assets	10,404	788,556.2	810,714.6
Net (liability)/Assets	536.9	40,719.1	(38,905)
Non - current assets	569.2	43,169.6	50.4
Non - current liabilities	(32.3)	(2,450.5)	(38,955.4)
Net (liability)/Assets	$ 536.9	₨ 40,719.1	₨ (38,905)

Employee benefits - Summary _27

Employee benefits - Summary of Net Pension and Post Retirement Cost for Jaguar Land Rover Limited Pension Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of defined benefit plans [line items]
Defined benefit pension plan amendment cost/(credit)			₨ 848.1
Jaguar Land Rover Pension plan [member]
Disclosure of defined benefit plans [line items]
Current service cost	₨ 11,823.1	$ 156	12,715.2	₨ 11,980
Defined benefit pension plan amendment cost/(credit)	2		1,559.8	396.6
Administrative expenses	2,719.3	35.9	2,159.5	1,416.8
Net interest cost / (income) (including onerous obligations)	612.9	8.1	(395.9)	1,188.8
Net periodic pension cost	₨ 15,157.3	$ 200	₨ 16,038.6	₨ 14,982.2

Employee benefits - Summary _28

Employee benefits - Summary of Amount Recognized in Other Comprehensive Income for Jaguar Land Rover Limited Pension Plan (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Remeasurements (gains) / losses
Total recognized in other comprehensive income	$ 934.6	₨ 70,834.7	₨ (72,858.7)	₨ 88,029.9
Jaguar Land Rover Pension plan [member]
Remeasurements (gains) / losses
Actuarial (gains) / losses arising from changes in demographic assumptions	13.8	1,045.6	(2,035)	594.9
Actuarial (gains) / losses arising from changes in financial assumptions	(947.5)	(71,812.3)	84,311.8	(47,390.2)
Actuarial (gains)/losses arising from changes in experience adjustments on plan liabilities	(3.6)	(274.9)	(7,263.6)	(12,563.2)
Return on plan assets, (excluding amount included in net Interest expense)	(12.2)	(927.5)	(2,151)	(29,266.9)
Total recognized in other comprehensive income	(949.5)	(71,969.1)	72,862.2	(88,625.4)
Total recognized in income statement and statement of other comprehensive income	$ (749.5)	₨ (56,811.8)	₨ 88,900.8	₨ (73,643.2)

Employee benefits - Summary _29

Employee benefits - Summary of Assumptions Used in Accounting for Jaguar Land Rover Limited Pension Plan (Detail) - Jaguar Land Rover Pension plan [member] - yr	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of defined benefit plans [line items]
Discount rate	2.80%	2.10%	2.40%
Rate of increase in compensation level of covered employees	2.20%	2.10%	2.00%
Inflation increase	3.50%	3.10%	2.60%
Retiring today [Member] | Males [Member]
Disclosure of defined benefit plans [line items]
Assumed life expectations on retirement at age 65 are (years)	21.6	21	21
Retiring today [Member] | Females [Member]
Disclosure of defined benefit plans [line items]
Assumed life expectations on retirement at age 65 are (years)	23.8	23.3	23.2
Retiring in 20 years [Member] | Males [Member]
Disclosure of defined benefit plans [line items]
Assumed life expectations on retirement at age 65 are (years)	23	22.4	22.4
Retiring in 20 years [Member] | Females [Member]
Disclosure of defined benefit plans [line items]
Assumed life expectations on retirement at age 65 are (years)	25.7	25.2	25.1

Employee benefits - Summary _30

Employee benefits - Summary of Plan Assets Allocation by Category for Jaguar Land Rover Limited Pension Plan (Detail) - Jaguar Land Rover Pension plan [member] ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of defined benefit plans [line items]
Equity instruments		₨ 45,217.1	₨ 53,818.9
Debt instruments		428,631.2	439,081.2
Property funds		54,384.6	50,785.8
Cash and Cash equivalents		43,537.5	26,733.1
Other		195,406.7	197,611.3
Derivatives		21,379.1	42,684.3
Total	$ 10,404	788,556.2	810,714.6
United Kingdom [Member]
Disclosure of defined benefit plans [line items]
Property funds		30,503.1	30,582.3
Technology [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		12,661	13,452.2
Energy [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		1,808.7	1,078.2
Manufacturing [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		9,495.7	7,537.3
Financial [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		4,069.6	4,846.8
Other instruments at fair value asset [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		17,182.1	26,904.4
Government bonds [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		186,769.3	172,631.5
Corporate bonds (investment grade) [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		145,122.9	159,542.1
Corporate bonds (non-investment grade) [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		96,739	106,907.6
Other [Member]
Disclosure of defined benefit plans [line items]
Property funds		23,881.5	20,203.5
Hedge funds [Member]
Disclosure of defined benefit plans [line items]
Other		50,268.5	49,939.4
Private market [Member]
Disclosure of defined benefit plans [line items]
Other		99,244.4	83,030.8
Alternatives [Member]
Disclosure of defined benefit plans [line items]
Other		45,893.8	64,641.1
Foreign exchange contracts [Member]
Disclosure of defined benefit plans [line items]
Derivatives		(3,459.9)	1,521.6
Interest Rate and Inflation [Member]
Disclosure of defined benefit plans [line items]
Derivatives		24,839	36,326
Equity Protection Derivatives [Member]
Disclosure of defined benefit plans [line items]
Derivatives			4,836.7
Level 1 [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		294,541.9	298,800
Cash and Cash equivalents		7,496.5	7,436.5
Total		302,038.4	306,236.5
Level 1 [Member] | Government bonds [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		180,264.6	163,774.2
Level 1 [Member] | Corporate bonds (investment grade) [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		114,277.3	135,025.8
Level 2 and 3 of fair value hierarchy [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		45,217.1	53,818.9
Debt instruments		134,089.3	140,281.2
Property funds		54,384.6	50,785.8
Cash and Cash equivalents		36,041	19,296.6
Other		195,406.7	197,611.3
Derivatives		21,379.1	42,684.3
Total		486,517.8	504,478.1
Level 2 and 3 of fair value hierarchy [Member] | United Kingdom [Member]
Disclosure of defined benefit plans [line items]
Property funds		30,503.1	30,582.3
Level 2 and 3 of fair value hierarchy [Member] | Technology [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		12,661	13,452.2
Level 2 and 3 of fair value hierarchy [Member] | Energy [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		1,808.7	1,078.2
Level 2 and 3 of fair value hierarchy [Member] | Manufacturing [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		9,495.7	7,537.3
Level 2 and 3 of fair value hierarchy [Member] | Financial [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		4,069.6	4,846.8
Level 2 and 3 of fair value hierarchy [Member] | Other instruments at fair value asset [Member]
Disclosure of defined benefit plans [line items]
Equity instruments		17,182.1	26,904.4
Level 2 and 3 of fair value hierarchy [Member] | Government bonds [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		6,504.7	8,857.3
Level 2 and 3 of fair value hierarchy [Member] | Corporate bonds (investment grade) [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		30,845.6	24,516.3
Level 2 and 3 of fair value hierarchy [Member] | Corporate bonds (non-investment grade) [Member]
Disclosure of defined benefit plans [line items]
Debt instruments		96,739	106,907.6
Level 2 and 3 of fair value hierarchy [Member] | Other [Member]
Disclosure of defined benefit plans [line items]
Property funds		23,881.5	20,203.5
Level 2 and 3 of fair value hierarchy [Member] | Hedge funds [Member]
Disclosure of defined benefit plans [line items]
Other		50,268.5	49,939.4
Level 2 and 3 of fair value hierarchy [Member] | Private market [Member]
Disclosure of defined benefit plans [line items]
Other		99,244.4	83,030.8
Level 2 and 3 of fair value hierarchy [Member] | Alternatives [Member]
Disclosure of defined benefit plans [line items]
Other		45,893.8	64,641.1
Level 2 and 3 of fair value hierarchy [Member] | Foreign exchange contracts [Member]
Disclosure of defined benefit plans [line items]
Derivatives		(3,459.9)	1,521.6
Level 2 and 3 of fair value hierarchy [Member] | Interest Rate and Inflation [Member]
Disclosure of defined benefit plans [line items]
Derivatives		₨ 24,839	36,326
Level 2 and 3 of fair value hierarchy [Member] | Equity Protection Derivatives [Member]
Disclosure of defined benefit plans [line items]
Derivatives			₨ 4,836.7

Employee benefits - Summary _31

Employee benefits - Summary of Sensitivity Analysis for Jaguar Land Rover Limited Pension Plan (Detail) - Jaguar Land Rover Pension plan [member] ₨ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)
Discount rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, decrease	0.25%
Impact on scheme liabilities, due to increase in assumption	₨ 33,873.6
Impact on scheme liabilities, due to decrease in assumption	(33,873.6)
Impact on service cost, due to increase in assumption	566.7
Impact on service cost, due to decrease in assumption	₨ (566.7)
Actuarial assumption of expected rates of inflation [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	0.25%
Change in assumption, decrease	0.25%
Impact on scheme liabilities, due to increase in assumption	₨ 17,468.7
Impact on scheme liabilities, due to decrease in assumption	(17,468.7)
Impact on service cost, due to increase in assumption	99.4
Impact on service cost, due to decrease in assumption	₨ (99.4)
Mortality rates [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Change in assumption, increase	1 year
Change in assumption, decrease	1 year
Impact on scheme liabilities, due to increase in assumption	₨ 26,506.3
Impact on scheme liabilities, due to decrease in assumption	(26,506.3)
Impact on service cost, due to increase in assumption	338
Impact on service cost, due to decrease in assumption	₨ (338)

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - INR (₨) ₨ in Thousands	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Commitments and contingencies [line items]
Various contracts with vendors and contractors for the acquisition of plant and machinery, equipment and various civil contracts of a capital nature	₨ 88,475,000	₨ 96,325,000
Various contracts with vendors and contractors for the acquisition of intangible assets of a capital nature	3,358,000	2,511,000
Committed to contribute under the joint venture agreement	18,230,000	17,014,000
Recalling order on wages ceiling Limit of employee salary	15,000
Income tax contingent liability [member]
Commitments and contingencies [line items]
Estimated effect of contingency	9,760,000	6,213,000
Income tax contingent liability [member] | Investments accounted for using equity method [member]
Commitments and contingencies [line items]
Estimated effect of contingency	72,000	78,000
Customs, excise duty and service tax contingent liability [member]
Commitments and contingencies [line items]
Estimated effect of contingency	6,809,000	6,427,000
Customs, excise duty and service tax contingent liability [member] | Investments accounted for using equity method [member]
Commitments and contingencies [line items]
Estimated effect of contingency	41,000	11,000
Customs, excise duty and service tax demands for more [member]
Commitments and contingencies [line items]
Threshold amount of major contingency cases		1,000,000
Excise Authorities raised demand and penalty due to the classification of certain chassis [member]
Commitments and contingencies [line items]
Estimated effect of contingency	2,683,000	2,683,000
Other taxes and dues contingent liability [member]
Commitments and contingencies [line items]
Estimated effect of contingency	2,552,000	2,470,000
Other taxes and dues contingent liability [member] | Investments accounted for using equity method [member]
Commitments and contingencies [line items]
Estimated effect of contingency	13,000	8,000
Sales tax contingent liability [Member]
Commitments and contingencies [line items]
Estimated effect of contingency	13,981,000	14,220,000
Sales tax contingent liability [Member] | Investments accounted for using equity method [member]
Commitments and contingencies [line items]
Estimated effect of contingency	108,000	90,000
Sales tax demands for more [Member]
Commitments and contingencies [line items]
Threshold amount of major contingency cases		1,000,000
Sales Tax Authorities raised demand towards rejection of certain statutory forms for concessional lower/nil tax rate [Member]
Commitments and contingencies [line items]
Estimated effect of contingency	3,240,000	3,269,000
Sales Tax Authorities denied input tax credit and levied interest and penalty thereon due to varied reasons [Member]
Commitments and contingencies [line items]
Estimated effect of contingency	2,836,000	2,705,000
Sales tax authorities have raised demand for entry tax liability at various states [member]
Commitments and contingencies [line items]
Estimated effect of contingency	5,014,000	4,346,000
Local municipal authorities demand for property tax [member]
Commitments and contingencies [line items]
Estimated effect of contingency	₨ 1,001,000	₨ 958,000

Capital Management - Summary of

Capital Management - Summary of Capital (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Total equity as reported in balance sheet	₨ 440,564.6	$ 5,812.7	₨ 519,135.8	₨ 598,034.7
Currency translation reserve	88,560.6	1,168.5	89,692	51,422.5
Hedging reserve	59,799	789	1,222.1
Cost of hedge reserve	(864.3)	(11.4)	6.1
Equity as reported above	410,673.3	5,418.3	430,135.5
Short-term borrowings and current portion of long-term debt	419,178.7	5,530.6	427,917.4
Long-term debt	977,483.5	12,896.9	931,019.7
Total debt	1,396,662.2	18,427.5	1,358,937.1	1,187,997.1
Total capital (Debt + Equity)	1,807,335.5	23,845.8	1,789,072.6
Equity attributable to shareholders of Tata Motors Limited [Member]
Total equity as reported in balance sheet	397,756	5,247.9	503,302.9	589,801.2
Currency translation reserve	(88,560.6)	(1,168.5)	(89,692)
Non-controlling interests [Member]
Total equity as reported in balance sheet	42,808.6	564.8	15,832.9	₨ 8,233.5
Currency translation reserve	₨ (265.4)	$ (3.5)	₨ (536.5)

Financial Instruments - Summary

Financial Instruments - Summary of Carrying Amounts and Fair Value of Each Category of Financial Assets and Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2019INR (₨)
Financial assets
Cash and cash equivalents	$ 5,034.7	₨ 381,590.1	$ 4,182.5	₨ 317,000.1	₨ 184,678	₨ 215,598
Short-term deposits	268.8	20,375.8		143,460
Finance receivables	4,384.5	332,312.1		347,149.1
Trade receivables	1,641.6	124,421.2		126,790.8
Other investments - non-current	306.2	23,209.2		13,683
Other investments - current	2,996.2	227,092.2		190,511.8
Other financial assets:
- current	784.3	59,443.5		77,701.6
- non-current	794.6	60,228.4		70,185.7
Financial assets not measured at fair value	16,210.9	1,228,672.5		1,286,482.1
Financial liabilities
Accounts payable	8,568.8	649,452.8		739,739.6
Acceptances	1,290.4	97,799.5		78,603.1
Short-term debt (excluding current portion of long-term debt)	2,292.9	173,783.7		216,627.9
Long-term debt (including current portion of long-term debt) (refer note below)	16,134.6	1,222,878.4		1,142,309.2
Other financial liabilities:
- current	1,353	102,549.4		87,457.9
- non-current	1,490.5	112,968.6		79,684.1
Financial liabilities not measured at fair value	31,130.2	2,359,432.4		2,344,421.8
Measured at fair value [Member]
Financial assets
Cash and cash equivalents	5,034.7	381,590.1		317,000.1
Short-term deposits	268.8	20,375.8		143,460
Finance receivables	4,419.4	334,954.9		350,497.7
Trade receivables	1,641.6	124,421.2		126,790.8
Other investments - non-current	306.2	23,209.2		13,683
Other investments - current	2,996.2	227,092.2		190,511.8
Other financial assets:
- current	784.3	59,443.5		77,701.6
- non-current	794.6	60,228.4		70,185.7
Financial assets not measured at fair value	16,245.8	1,231,315.3		1,289,830.7
Financial liabilities
Accounts payable	8,568.8	649,452.8		739,739.6
Acceptances	1,290.4	97,799.5		78,603.1
Short-term debt (excluding current portion of long-term debt)	2,292.9	173,783.7		216,627.9
Long-term debt (including current portion of long-term debt) (refer note below)	16,145.9	1,223,740.8		1,093,175.6
Other financial liabilities:
- current	1,353	102,549.4		87,457.9
- non-current	1,528.9	115,880.1		86,420.3
Financial liabilities not measured at fair value	$ 31,179.9	2,363,206.3		2,302,024.4
Cash and other financial assets at amortized cost [member]
Financial assets
Cash and cash equivalents		381,590.1		317,000.1
Short-term deposits		20,375.8		143,460
Finance receivables		191,409.2		267,260.2
Trade receivables		124,421.2		126,790.8
Other investments - non-current		5,426.1
Other investments - current		169,051		160,788.4
Other financial assets:
- current		40,258.6		49,187.4
- non-current		40,052.5		37,573.5
Financial assets not measured at fair value		972,584.5		1,102,060.4
Non-Derivative Financial Assets At Fair Value [member]
Financial assets
Finance receivables		140,902.9		79,888.9
Other investments - non-current		17,783.1		13,683
Other investments - current		58,041.2		29,723.4
Other financial assets:
Financial assets not measured at fair value		216,727.2		123,295.3
Derivatives other than in hedging relationship [Member]
Other financial assets:
- current		13,334.3		7,598.8
- non-current		12,229.9		6,375.2
Financial assets not measured at fair value		25,564.2		13,974
Other financial liabilities:
- current		3,060		6,866.4
- non-current		5,297.4		7,635.2
Financial liabilities not measured at fair value		8,357.4		14,501.6
Derivatives in hedging relationship [Member]
Other financial assets:
- current		5,850.6		20,915.4
- non-current		7,946		26,237
Financial assets not measured at fair value		13,796.6		47,152.4
Other financial liabilities:
- current		41,374.2		17,335.4
- non-current		28,858		12,959.1
Financial liabilities not measured at fair value		70,232.2		30,294.5
Other financial liabilities (at amortized cost)
Financial liabilities
Accounts payable		649,452.8		739,739.6
Acceptances		97,799.5		78,603.1
Short-term debt (excluding current portion of long-term debt)		173,783.7		216,627.9
Long-term debt (including current portion of long-term debt) (refer note below)		1,222,878.4		1,142,309.2
Other financial liabilities:
- current		58,115.2		63,256.1
- non-current		78,813.2		59,089.8
Financial liabilities not measured at fair value		₨ 2,280,842.8		₨ 2,299,625.7

Financial Instruments - Summa_2

Financial Instruments - Summary of Carrying Amounts and Fair Value of Each Category of Financial Assets and Liabilities (Parenthetical) (Detail) - Designated hedges [member] ₨ in Millions, £ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2022GBP (£)	Mar. 31, 2021GBP (£)
Disclosure of detailed information about financial instruments [line items]
Financial instrument designated as hedging instruments in net investment hedge relationship	₨ 91,833	₨ 62,978.4	£ 924	£ 625
Interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Loss on fair value changes attributable to hedged interest rate risk	6,780.5	100.8
Derivatives in hedging relationship [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities designated as hedged in fair value hedge relationship	₨ 74,735.6	₨ 79,000.2

Financial Instruments - Summa_3

Financial Instruments - Summary of Financial Assets and Liabilities Measured at Fair Value (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	₨ 256,088	$ 3,378.7	₨ 184,419.9
Financial liabilities measured at fair value	91,089.6	1,201.8	44,796.1
Level 1 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	65,555.3	864.9	34,715.5
Level 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	39,360.8	519.3	61,126.4
Financial liabilities measured at fair value	91,089.6	1,201.8	44,796.1
Level 3 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	151,171.9	$ 1,994.5	88,578
Derivative financial instruments [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	39,360.8		61,126.4
Financial liabilities measured at fair value	78,589.6		44,796.1
Derivative financial instruments [Member] | Level 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	39,360.8		61,126.4
Financial liabilities measured at fair value	78,589.6		44,796.1
Investments [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	75,824.3		43,404.6
Investments [Member] | Level 1 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	65,555.3		34,715.5
Investments [Member] | Level 3 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	10,269		8,689.1
Finance Receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	140,902.9		79,888.9
Finance Receivables [Member] | Level 3 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets measured at fair value	140,902.9		₨ 79,888.9
Financial Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities measured at fair value	12,500
Financial Liabilities [Member] | Level 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities measured at fair value	₨ 12,500

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022USD ($)
Disclosure of detailed information about financial instruments [line items]
Financial assets, transfers from Level 1 into Level 2	₨ 0	₨ 0
Financial assets, transfers from Level 2 into Level 1	0	0
Financial liabilities, transfers from Level 1 into Level 2	0	0
Financial liabilities, transfers from Level 2 into Level 1	₨ 0	0
Description of periods when cash flows expected to occur	March 31, 2021 to 2025
Financial liability	₨ 2,359,432.4	2,344,421.8		$ 31,130.2
Maximum exposure to credit risk	₨ 1,219,374.6	1,278,725.2
Percentage of non-convertible debentures invested in bank deposits	15.00%
Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on commodity derivative contracts	₨ 13,705.7	13,820.9	₨ 6,881.8
Quoted equity shares [Member]
Disclosure of detailed information about financial instruments [line items]
Investment fair value through profit and loss	8,029.1	4,993.7	1,586.8
Foreign Currency Derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on commodity derivative contracts	2,773.2	(8,407.4)	5,995.3
Gain loss on recognized in profit or loss due to ten percent Appreciation of Commodity Prices [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on commodity derivative contracts	5,924.1	3,978.7	4,583.2
Gain loss on recognized in profit or loss due to ten percent depreciation of Commodity Prices [member] | Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Gain (loss) on commodity derivative contracts	₨ (5,924.1)	(3,978.7)	(4,583.2)
Foreign currency exchange rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Percentage of risk sensitivity	10.00%			10.00%
Financial liability	₨ 1,021,364.1	1,133,122.8	960,650.1
Interest rate risk [member] | Variable interest rate [member]
Disclosure of detailed information about financial instruments [line items]
Percentage of risk sensitivity	100.00%			100.00%
Financial liability	₨ 516,114	465,893.8	450,211.5
Interest rate risk [member] | Profit and loss [member] | Variable interest rate [member] | Financial liabilities, class [member]
Disclosure of detailed information about financial instruments [line items]
Potential risk amount due to change risk	₨ 5,161.1	₨ 4,658.9	₨ 4,502.1
Equity price risk [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage of risk sensitivity	10.00%	10.00%	10.00%	10.00%
Equity price risk [Member] | Quoted equity shares through other comprehensive and AFS [Member]
Disclosure of detailed information about financial instruments [line items]
Potential risk amount due to change risk	₨ 802.9	₨ 499.4	₨ 158.7

Financial Instruments - Summa_4

Financial Instruments - Summary of Reconciliation of Financial Assets Measured At Fair Value Using Significant Unobservable Inputs (Detail) - Level 3 [Member] ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about financial instruments [line items]
Balance at the beginning	$ 1,168.7	₨ 88,578	₨ 44,313.8
Originated or purchased during the period	1,344.3	101,887.9	61,529.3
Interest accrued on FVOCI Loans	5.3	398.8	177.1
Disposal during the period	(537.6)	(40,748.7)	(19,762)
Loan loss provision recognised	(18.3)	(1,383.9)
Fair value changes recognized through OCI	28	2,122	2,411.7
Fair value changes recognized through P& L	2.8	209.1	(83.4)
Foreign exchange translation difference	1.4	108.7	(8.5)
Balance at the end	$ 1,994.6	₨ 151,171.9	₨ 88,578

Financial Instruments - Summa_5

Financial Instruments - Summary of Fair Value of Financial Instruments Not Measured at Fair Value on Recurring Basis (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Financial assets not measured at fair value
Finance receivables	$ 4,384.5	₨ 332,312.1	₨ 347,149.1
Financial assets not measured at fair value	16,210.9	1,228,672.5	1,286,482.1
Financial liabilities not measured at fair value
Short-term debt (excluding current portion of long-term debt)	2,292.9	173,783.7	216,627.9
Long-term debt (including current portion of long-term debt)	16,134.6	1,222,878.4	1,142,309.2
Financial liabilities not measured at fair value	31,130.2	2,359,432.4	2,344,421.8
Not measured at fair value on recurring basis [Member]
Financial assets not measured at fair value
Finance receivables		194,052	270,608.8
Other investments		174,477.1	160,788.4
Financial assets not measured at fair value	4,862.3	368,529.1	431,397.2
Financial liabilities not measured at fair value
Short-term debt (excluding current portion of long-term debt)		173,783.8	216,627.9
Long-term debt (including current portion of long-term debt)		1,223,740.8	1,093,175.6
Financial liabilities not measured at fair value	18,439	1,397,524.6	1,309,803.5
Not measured at fair value on recurring basis [Member] | Level 1 [Member]
Financial assets not measured at fair value
Other investments		174,477.1	160,788.4
Financial assets not measured at fair value	2,302	174,477.1	160,788.4
Financial liabilities not measured at fair value
Long-term debt (including current portion of long-term debt)		571,882.4	547,498.3
Financial liabilities not measured at fair value	7,545.4	571,882.4	547,498.3
Not measured at fair value on recurring basis [Member] | Level 2 [Member]
Financial liabilities not measured at fair value
Short-term debt (excluding current portion of long-term debt)		173,783.8	216,627.9
Long-term debt (including current portion of long-term debt)		651,858.4	545,677.3
Financial liabilities not measured at fair value	10,893.6	825,642.2	762,305.2
Not measured at fair value on recurring basis [Member] | Level 3 [Member]
Financial assets not measured at fair value
Finance receivables		194,052	270,608.8
Financial assets not measured at fair value	$ 2,560.3	₨ 194,052	₨ 270,608.8

Financial Instruments - Summa_6

Financial Instruments - Summary of Amounts that have been Offset and Amounts that are Available for Offset (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial assets	₨ 561,097.4	$ 7,403.1	₨ 528,763.9
Gross amount recognized as set off in the balance sheet, Financial assets	(15,725.3)	(207.5)	(23,846.6)
Net amount presented in the balance sheet, Financial assets	545,372.1	7,195.6	504,917.3
Amounts subject to an enforceable master netting arrangement, Financial instruments, Financial assets	(28,168.9)	(371.7)	(36,793.4)
Net amount after offsetting, Financial assets	517,203.2	6,823.9	468,123.9
Gross amount recognized, Financial liabilities	856,569.7	11,301.5	941,561.1
Gross amount recognized as set off in the balance sheet, Financial liabilities	(15,725.3)	(207.5)	(23,846.6)
Gross amount recognized as set off in the balance sheet, Financial liabilities	840,844.4	11,094	917,714.5
Amounts subject to an enforceable master netting arrangement, Financial instruments, Financial liabilities	(28,168.9)	(371.7)	(36,793.4)
Net amount after offsetting, Financial liabilities	812,675.5	$ 10,722.3	880,921.1
Derivative financial instruments [Member]
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial assets	39,360.8		61,126.4
Net amount presented in the balance sheet, Financial assets	39,360.8		61,126.4
Amounts subject to an enforceable master netting arrangement, Financial instruments, Financial assets	(28,168.9)		(36,793.4)
Net amount after offsetting, Financial assets	11,191.9		24,333
Gross amount recognized, Financial liabilities	78,589.6		44,796.1
Gross amount recognized as set off in the balance sheet, Financial liabilities	78,589.6		44,796.1
Amounts subject to an enforceable master netting arrangement, Financial instruments, Financial liabilities	(28,168.9)		(36,793.4)
Net amount after offsetting, Financial liabilities	50,420.7		8,002.7
Trade receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial assets	124,437.6		128,821.6
Gross amount recognized as set off in the balance sheet, Financial assets	(16.4)		(2,030.8)
Net amount presented in the balance sheet, Financial assets	124,421.2		126,790.8
Net amount after offsetting, Financial assets	124,421.2		126,790.8
Cash and cash equivalent [Member]
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial assets	397,299		338,815.9
Gross amount recognized as set off in the balance sheet, Financial assets	(15,708.9)		(21,815.8)
Net amount presented in the balance sheet, Financial assets	381,590.1		317,000.1
Net amount after offsetting, Financial assets	381,590.1		317,000.1
Accounts payable [Member]
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial liabilities	649,469.2		741,770.4
Gross amount recognized as set off in the balance sheet, Financial liabilities	(16.4)		(2,030.8)
Gross amount recognized as set off in the balance sheet, Financial liabilities	649,452.8		739,739.6
Net amount after offsetting, Financial liabilities	649,452.8		739,739.6
Loans from banks/financial institutions (short-term) [member]
Disclosure of detailed information about financial instruments [line items]
Gross amount recognized, Financial liabilities	128,510.9		154,994.6
Gross amount recognized as set off in the balance sheet, Financial liabilities	(15,708.9)		(21,815.8)
Gross amount recognized as set off in the balance sheet, Financial liabilities	112,802		133,178.8
Net amount after offsetting, Financial liabilities	₨ 112,802		₨ 133,178.8

Financial Instruments - Summa_7

Financial Instruments - Summary of Carrying Amount of Trade Receivables and Finance Receivables Sold Along with Associated Liabilities (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)
Disclosure of detailed information about financial instruments [line items]
Provision	₨ 239.5	₨ 534.9
Trade receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying amount of asset transferred		2,383.5	$ 4.2	₨ 318
Carrying amount of associated liabilities		2,383.5	4.2	318
Finance receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying amount of asset transferred		30,084.3	164.5	12,464.8
Carrying amount of associated liabilities		₨ 29,721.6	$ 155.9	₨ 11,817.2

Financial Instruments - Summa_8

Financial Instruments - Summary of Gain (Loss) from Cash Flow Hedges Recognized in Other Comprehensive Income and Income Statement (Detail) ₨ in Thousands, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) recognized in Hedging reserve and cost of hedge reserve	$ (1,090.6)	₨ (82,654,900)	₨ 44,248,700	₨ (25,583,400)
Gain/(loss) reclassified from Hedging reserve to the income statement	106.8	8,093,100	(10,201,300)	(49,160,500)
Revenue [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) reclassified from Hedging reserve to the income statement	100.6	7,626,500	(10,540,100)	(50,511,800)
Raw materials, components and consumables [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) reclassified from Hedging reserve to the income statement			(1,533,300)
Foreign exchange (gain)/loss (net) [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) reclassified from Hedging reserve to the income statement	13.9	1,051,000	3,320,100	147,800
Gain/(loss) reclassified from Cost of Hedging reserve	(7.7)	(583,900)	(1,448,000)	1,203,500
Cost Foreign Exchange Gain Loss Net [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) reclassified from Hedging reserve to the income statement		(500)
Foreign currency derivative contracts [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) recognized in Hedging reserve and cost of hedge reserve	(1,039.4)	(78,778,300)	65,674,300	(23,993,300)
Foreign currency bonds [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) recognized in Hedging reserve and cost of hedge reserve	(50.5)	(3,824,100)	(21,527,600)	(618,300)
Cross-Currency Interest Rate Swaps [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) recognized in Hedging reserve and cost of hedge reserve	(0.7)	(52,500)	294,100	(818,900)
Interest rate swaps [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Gain/(loss) recognized in Hedging reserve and cost of hedge reserve	$ 0	₨ 0	₨ (192,100)	₨ (152,890)

Financial Instruments - Summa_9

Financial Instruments - Summary of Effect of Changes in Foreign Exchange Rates (Detail) - Foreign currency exchange rate risk [member] - INR (₨) ₨ in Millions	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Profit and loss [member] | Appreciation in foreign currencies by 10% [member] | Financial assets, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates	₨ 35,265.7	₨ 36,873.3	₨ 39,797.4
Profit and loss [member] | Appreciation in foreign currencies by 10% [member] | Financial liabilities, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates	(102,136.4)	(113,312.3)	(96,065)
Profit and loss [member] | Depreciation in foreign currencies by 10% [member] | Financial assets, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates	(35,265.7)	(36,873.3)	(39,797.4)
Profit and loss [member] | Depreciation in foreign currencies by 10% [member] | Financial liabilities, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates	₨ 102,136.4	₨ 113,312.3	96,065
Other comprehensive income loss before tax [member] | Appreciation in foreign currencies by 10% [member] | Financial liabilities, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates			(7,562.8)
Other comprehensive income loss before tax [member] | Depreciation in foreign currencies by 10% [member] | Financial liabilities, class [member]
Disclosure of detailed information about financial instruments [line items]
Effect of changes in foreign exchange rates			₨ 7,562.8

Financial Instruments - Summ_10

Financial Instruments - Summary of Foreign Currency Exposure (Detail) ₨ in Thousands, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of detailed information about financial instruments [line items]
Financial assets	₨ 1,228,672,500	$ 16,210.9	₨ 1,286,482,100
Financial liabilities	2,359,432,400	$ 31,130.2	2,344,421,800
Foreign currency exchange rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	352,656,900		368,732,800	₨ 397,973,900
Financial liabilities	1,021,364,100		1,133,122,800	960,650,100
Foreign currency exchange rate risk [member] | U.S. dollar [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	168,327,400		181,174,900	185,949,400
Financial liabilities	452,541,900		480,423,300	400,452,800
Foreign currency exchange rate risk [member] | Euro [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	103,507,900		113,988,000	114,145,300
Financial liabilities	421,914,300		433,444,100	409,942,400
Foreign currency exchange rate risk [member] | Chinese Renminbi [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	39,109,400		34,468,800	45,268,600
Financial liabilities	114,459,100		120,331,700	49,092,800
Foreign currency exchange rate risk [member] | United Kingdom, Pounds
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,442,600		7,817,400	13,133,800
Financial liabilities	5,198,100		56,714,000	62,634,100
Foreign currency exchange rate risk [member] | Canada, Dollars
Disclosure of detailed information about financial instruments [line items]
Financial assets	11,908,400		4,761,500
Financial liabilities	2,714,200		13,253,500
Foreign currency exchange rate risk [member] | Japanese Yen [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets				15,354,100
Financial liabilities				7,581,200
Foreign currency exchange rate risk [member] | Other currencies [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	28,361,200		26,522,200	24,122,700
Financial liabilities	₨ 24,536,500		₨ 28,956,200	₨ 30,946,800

Financial Instruments - Summ_11

Financial Instruments - Summary of aging of Trade and Finance Receivables (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about financial instruments [line items]
Trade receivables	$ 1,641.6	₨ 124,421.2	₨ 126,790.8
Finance receivables	4,384.5	332,312.1	347,149.1
Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	(112.3)	(8,515.7)	(9,891.9)
Finance receivables	(238.5)	(18,074.3)	(12,476.8)
Not due [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	1,351.7	102,445.8	102,659.4
Finance receivables	4,208.4	318,963.4	332,748.8
Not due [Member] | Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	(6.7)	(509.5)	(307.8)
Finance receivables	(161.3)	(12,223.3)	(9,383.1)
Overdue up to 3 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	173.5	13,153	14,166.7
Finance receivables	70	5,302.2	8,099.8
Overdue up to 3 months [Member] | Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	(4.6)	(347.4)	(291.1)
Finance receivables	(2.1)	(160.8)	(611.2)
Overdue 3-6 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	25.1	1,905.3	2,397.6
Overdue 3-6 months [Member] | Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	(2.1)	(161.9)	(69.3)
Overdue more than 6 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	91.3	6,917.1	7,567.1
Overdue more than 6 months [Member] | Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	(98.9)	(7,496.9)	(9,223.7)
Overdue more than 6 months [Member] | Trade receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables overdue more than six months, considered recoverable		5,144.8	5,389.1
Later than three months [member]
Disclosure of detailed information about financial instruments [line items]
Finance receivables	106.1	8,046.5	6,300.5
Later than three months [member] | Allowance for credit losses [Member]
Disclosure of detailed information about financial instruments [line items]
Finance receivables	(75.1)	(5,690.2)	(2,482.5)
Cost [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	1,753.9	132,936.9	136,682.7
Finance receivables	4,623	350,386.4	359,625.9
Cost [Member] | Not due [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	1,358.4	102,955.3	102,967.2
Finance receivables	4,369.7	331,186.7	342,131.9
Cost [Member] | Overdue up to 3 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	178.1	13,500.4	14,457.8
Finance receivables	72.1	5,463	8,711
Cost [Member] | Overdue 3-6 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	27.2	2,067.2	2,466.9
Cost [Member] | Overdue more than 6 months [Member]
Disclosure of detailed information about financial instruments [line items]
Trade receivables	190.2	14,414	16,790.8
Cost [Member] | Later than three months [member]
Disclosure of detailed information about financial instruments [line items]
Finance receivables	$ 181.2	₨ 13,736.7	₨ 8,783

Financial Instruments - Summ_12

Financial Instruments - Summary of Contractual Maturities of Financial Liabilities (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of maturity analysis for financial liabilities [line items]
Accounts payable and acceptances, carrying amount		₨ 747,252.3	₨ 818,342.7
Borrowings and interest thereon, carrying amount		1,414,130.2	1,374,969.4
Lease liabilities		67,719.8	62,260.6
Other financial liabilities, carrying amount		51,740.5	44,053
Derivative liabilities, carrying amount		78,589.6	44,796.1
Financial liabilities not measured at fair value	$ 31,130.2	2,359,432.4	2,344,421.8
Accounts payable and acceptances, contractual cash flows	9,859.2	747,252.3	818,342.7
Borrowings and interest thereon, contractual cash flows	20,303.1	1,538,821.2	1,496,774.1
Lease liabilities contractual cash flows	1,441.9	109,287.4	96,583.4
Other financial liabilities, contractual cash flows	989.4	74,986.9	46,436.5
Derivative liabilities, contractual cash flows	1,413	107,095.9	50,220.2
Total, contractual cash flows	34,006.6	2,577,443.7	2,508,356.9
Collateralized debt obligations, carrying amount	156	11,825.4	29,736.5
Collateralized debt obligations, contractual cash flows	$ 165.8	12,563.9	33,117.7
Later than one year and not later than two years [Member]
Disclosure of maturity analysis for financial liabilities [line items]
Accounts payable and acceptances, carrying amount		747,252.3	818,342.7
Borrowings and interest thereon, carrying amount		436,646.7	491,033.1
Lease liabilities		13,161.3	13,073.6
Other financial liabilities, carrying amount		32,551.8	39,083.8
Derivative liabilities, carrying amount		50,876.4	25,983.1
Financial liabilities not measured at fair value		1,280,488.5	1,387,516.3
Collateralized debt obligations, carrying amount		9,117.5	19,264.7
Later than two years and not later than three years [Member]
Disclosure of maturity analysis for financial liabilities [line items]
Borrowings and interest thereon, carrying amount		316,506.7	277,997
Lease liabilities		11,483.4	10,919.1
Other financial liabilities, carrying amount		1,653.4	2,183.2
Derivative liabilities, carrying amount		27,754.6	11,937.8
Financial liabilities not measured at fair value		357,398.1	303,037.1
Collateralized debt obligations, carrying amount		3,285.8	10,302.5
Later than three years and not later than five years [Member]
Disclosure of maturity analysis for financial liabilities [line items]
Borrowings and interest thereon, carrying amount		586,104.1	563,297.2
Lease liabilities		24,914	24,466.9
Other financial liabilities, carrying amount		1,834.4	4,167.6
Derivative liabilities, carrying amount		28,315.5	12,299.3
Financial liabilities not measured at fair value		641,168	604,231
Collateralized debt obligations, carrying amount		160.6	3,550.5
Later than five years [Member]
Disclosure of maturity analysis for financial liabilities [line items]
Borrowings and interest thereon, carrying amount		199,563.7	164,446.8
Lease liabilities		59,728.7	48,123.8
Other financial liabilities, carrying amount		38,947.3	1,001.9
Derivative liabilities, carrying amount		149.4
Financial liabilities not measured at fair value		₨ 298,389.1	₨ 213,572.5

Financial Instruments - Summ_13

Financial Instruments - Summary of Fair Value of Derivative Financial Instruments (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)
Disclosure of detailed information about financial instruments [line items]
Fair value of derivative financial instruments	$ (517.6)	₨ (39,228.8)	₨ 16,330.3
Foreign currency forward exchange contracts and options [Member]
Disclosure of detailed information about financial instruments [line items]
Fair value of derivative financial instruments	(705.8)	(53,493.3)	18,957.2
Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Fair value of derivative financial instruments	159.6	12,098.5	133.2
Others including interest rate and currency swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Fair value of derivative financial instruments	$ 28.6	₨ 2,166	₨ (2,760.1)

Financial Instruments - Summ_14

Financial Instruments - Summary of Changes in Foreign Currency Forward Exchange Contracts and Options Due to 10% Appreciation/Depreciation of Foreign Currency (Detail) - Derivative financial instruments risk management [Member] - Foreign currency forward exchange contracts and options [Member] ₨ in Millions, $ in Millions	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Gain loss on hedging reserve due to ten percent depreciation of foreign currency [member]
Disclosure of detailed information about financial instruments [line items]
10% appreciation of foreign currency	₨ 95,506.1	$ 1,260.1	₨ 47,227	₨ 54,467.4
Gain loss on recognised in profit or loss due to ten percent depreciation of foreign currency [member]
Disclosure of detailed information about financial instruments [line items]
10% appreciation of foreign currency	(33,529.9)	(442.4)	(22,584.4)	(8,848.9)
Gain loss on hedging reserve due to ten percent appreciation of foreign currency [member]
Disclosure of detailed information about financial instruments [line items]
10% appreciation of foreign currency	(111,364.2)	(1,469.3)	(54,535.1)	(53,930.9)
Gain loss recognised in profit or loss due to ten percent appreciation of foreign currency [member]
Disclosure of detailed information about financial instruments [line items]
10% appreciation of foreign currency	₨ 48,574.9	$ 640.9	₨ 29,797.7	₨ 10,651.7

Financial Instruments - Summ_15

Financial Instruments - Summary of Changes in Foreign Currency Forward Exchange Contracts and Options Due to 10% Appreciation/Depreciation of Foreign Currency (Parenthetical) (Detail)	12 Months Ended
	Mar. 31, 2022
Foreign currency forward exchange contracts and options [Member] | Derivative financial instruments risk management [Member]
Disclosure of detailed information about financial instruments [line items]
Percentage of risk sensitivity	10.00%

Financial Instruments - Disclos

Financial Instruments - Disclosure on Detailed Financials Instruments Designated as Hedging Instrument in Cashflow Hedge (Detail) ₨ in Millions, £ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2022GBP (£)	Mar. 31, 2021INR (₨)	Mar. 31, 2021GBP (£)
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (741.9)		₨ (56,232.6)		₨ 18,387.3
Nominal amounts	26,785.6		2,030,154.8		1,654,336.7
Derivative financial instruments [Member]
Disclosure of detailed information about financial instruments [line items]
Financial instruments designated in hedge relationship	(744.6)		(56,435.7)		16,858
Between 1-5 years [Member] | Cross-Currency Interest Rate Swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 0.2		14.7		(207.6)
Average strike rate	71.86	71.44
Nominal amounts	$ 109.4		8,293.2		18,957.5
Later than five years [Member] | Interest Rate Swap Linked To LIBOR [member]
Disclosure of detailed information about financial instruments [line items]
>5 years | $	237.5	$ 237.5
>5 years	$ (2.7)		(203.1)		(1,529.3)
>5 years	2.86%	2.86%
Later than five years [Member] | Cross-Currency Interest Rate Swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 57.1		4,325		5,066.4
Average strike rate	83.52	83.52
Nominal amounts	$ 537.5		40,736.5		39,299.7
U.S. dollar [Member] | Less than 1 year [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 6.2		470.3		13,752.9
Average strike rate	0.7604	0.7596
Nominal amounts	$ 3,780.2		286,513.9		285,498.4
U.S. dollar [Member] | Between 1-5 years [Member] | Cross-Currency Interest Rate Swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 20.4		1,548.8		(489.7)
Average strike rate	1.3	1.3
Nominal amounts	$ 100		7,578.9		7,312
U.S. dollar [Member] | Between 1-5 years [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (101.5)		(7,696.4)		17,322.6
Average strike rate	0.7361	0.7654
Nominal amounts	$ 4,898.4		371,259.9		311,993.7
U.S. dollar [Member] | Later than five years [Member] | Cross-Currency Interest Rate Swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 1.2		91.3		753
Average strike rate	0.7592	0.7592
Nominal amounts	$ 498		37,743.3		38,252.8
Chinese Renminbi [Member] | Less than 1 year [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (308.1)		(23,349.9)		1,259.2
Average strike rate	0.1094	0.1098
Nominal amounts	$ 3,697.4		280,236.8		166,000
Chinese Renminbi [Member] | Between 1-5 years [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (164.8)		(12,487.6)		1,073.4
Average strike rate	0.1123	0.1088
Nominal amounts	$ 4,619.2		350,103.6		63,340.3
Euro [Member] | Non Derivatives [Member] | Hedges of net investment in foreign operations [member]
Disclosure of detailed information about financial instruments [line items]
>5 years | £				£ 923.7		£ 625
>5 years	0.00%	0.00%
Euro [Member] | Less than 1 year [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (145.9)		(11,058.9)		(13,758.8)
Average strike rate	0.8875	0.9069
Nominal amounts	$ 3,794		287,560.3		271,605.5
Euro [Member] | Between 1-5 years [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (6.2)		(467.3)		(8,191.9)
Average strike rate	0.886	0.901
Nominal amounts	$ 1,644.6		124,646.1		191,395
Euro [Member] | Later than five years [Member] | Cross-Currency Interest Rate Swaps [Member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (50.5)		(3,829.7)		(1,380.6)
Average strike rate	0.8912	0.8912
Nominal amounts	$ 584.6		44,304.6		44,902.6
Other currencies [Member] | Less than 1 year [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (22.2)		(1,679.8)		2,462.6
Average strike rate	0	0
Nominal amounts	$ 1,240.1		93,992.9		122,580.6
Other currencies [Member] | Between 1-5 years [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ (36.6)		(2,776.9)		748.5
Average strike rate	0	0
Nominal amounts	$ 1,141.4		86,513.3		85,284.3
India, Rupees [Member] | Less than 1 year [Member] | Foreign currency forwards [Member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Carrying value	$ 8.8		663.8		(22.7)
Average strike rate	71.1579	72.403
Nominal amounts	$ 140.8		₨ 10,671.5		₨ 7,914.2

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Mar. 31, 2022Segments
Disclosure of operating segments [abstract]
Number of reportable segments	4

Segment Reporting - Summary of

Segment Reporting - Summary of Segment Reporting (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Revenues:
Revenues	$ 36,491.3	₨ 2,765,766.9	₨ 2,481,631.4	₨ 2,594,251.2
Earnings Before Other Income, Interest and Tax	(394.3)	(29,886.1)	(94,589.3)	(34,375.5)
Finance costs pertaining to borrowings sourced by vehicle financing segment			(28,514.5)	(30,793.1)
Segment results	(753)	(57,075.4)	(123,103.8)	(65,168.6)
Share of profit/(loss) of equity accounted investees	(9.8)	(740.6)	(3,789.6)	(10,000)
Reconciliation to net income/(loss):
Assets written off/loss on sale of assets and others (net)	7.3	555.4	(3,094.6)	(3,131.9)
Other income /(loss) (net)	629.6	47,720.8	42,368.1	16,009.4
Foreign exchange gain/(loss) (net)	(10.6)	(805.8)	18,293.3	(16,985.4)
Interest income	82.5	6,252.1	4,925.3	11,696.9
Interest expense (net) (excluding pertaining to borrowings sourced by vehicle financing segment)	(872.2)	(66,073.8)	(52,326)	(41,760)
Income tax expense	(556.8)	(42,204.9)	(25,410.7)	(3,644.5)
Net income/(loss)	(1,483)	(112,372.2)	(142,138)	(112,984.1)
Depreciation and amortization	3,157.5	239,317.1	229,638.1	207,632.1
Capital expenditure	1,918.3	145,395.8	178,198.7	302,944.8
Segment assets	33,247.4		2,567,384	2,597,058.6	₨ 2,519,904
Assets classified as held for sale	65.4		2,208	1,944.3	4,957
Investment in equity accounted investees	573.9		42,007.9	44,188.9	43,493.9
Reconciliation to total assets:
Investments	3,302.5		204,194.8	118,895.8	250,301.4
Current and non-currentincome tax assets	192.2		18,686.1	12,962.9	14,566.3
Deferred income taxes	510.7		45,203.5	54,578.6	38,708.7
Other unallocated financial assets	4,639.8		463,110	311,173	351,671.4
Total assets	42,531.9		3,342,794.4	3,140,802.1	3,223,602.7
Segment liabilities	16,654.1		1,377,463.9	1,236,860.8	1,262,257.7
Reconciliation to total liabilities:
Borrowings	18,427.5		1,358,937.1	1,187,997.1	1,396,662.2
Current income tax liabilities	165.4		10,864.4	10,415.8	12,538.5
Deferred income taxes	205.6		15,558.9	19,418.7	15,584.4
Other unallocated financial liabilities	1,266.6		60,834.3	88,075	95,995.3
Total liabilities	36,719.2		2,823,658.6	2,542,767.4	2,783,038.1
External [Member]
Revenues:
Revenues	36,491.3	2,765,766.9	2,481,631.4	2,594,251.2
Others [Member]
Revenues:
Revenues		38,040.8	26,076.2	30,375.9
Earnings Before Other Income, Interest and Tax		6,146.4	2,943.4	3,338.9
Segment results		6,146.4	2,943.4	3,338.9
Share of profit/(loss) of equity accounted investees		90.7	250.4
Reconciliation to net income/(loss):
Depreciation and amortization		12.8	966.2	1,039.7
Capital expenditure		446.7	(391.6)	(728.3)
Segment assets			24,775.8	24,402.1	34,650
Investment in equity accounted investees			5,911.2	5,655.7	6,021.5
Reconciliation to total assets:
Segment liabilities			15,084.6	7,879.3	20,201.5
Others [Member] | External [Member]
Revenues:
Revenues		26,689	16,088.9	17,668.6
Others [Member] | Inter-segment/intra-segment [Member]
Revenues:
Revenues		11,351.8	9,987.3	12,707.3
Inter-segment Eliminations [Member]
Revenues:
Revenues		(11,351.8)	(9,987.3)	(12,707.3)
Earnings Before Other Income, Interest and Tax		537.5	667	(554.3)
Segment results		537.5	667	(554.3)
Reconciliation to net income/(loss):
Depreciation and amortization			(1,261.1)	(694.5)
Segment assets			(12,698.9)	(13,946.9)	(11,294.3)
Reconciliation to total assets:
Segment liabilities			(2,714.7)	(3,309.8)	(2,697.8)
Inter-segment Eliminations [Member] | Inter-segment/intra-segment [Member]
Revenues:
Revenues		(11,351.8)	(9,987.3)	(12,707.3)
Automotive and related activity [Member]
Revenues:
Revenues		2,739,077.9	2,465,542.5	2,576,582.6
Earnings Before Other Income, Interest and Tax		(36,570)	(98,199.7)	(37,160.1)
Finance costs pertaining to borrowings sourced by vehicle financing segment	$ (358.7)	(27,189.3)	(28,514.5)	(30,793.1)
Segment results		(63,759.3)	(126,714.2)	(67,953.2)
Share of profit/(loss) of equity accounted investees		(831.3)	(4,040)	(10,000)
Reconciliation to net income/(loss):
Depreciation and amortization		239,304.3	229,933	207,286.9
Capital expenditure		144,949.1	178,590.3	303,673.1
Segment assets			2,555,307.1	2,586,603.4	2,496,548.3
Assets classified as held for sale			2,208	1,944.3	4,957
Investment in equity accounted investees			36,096.7	38,533.2	37,472.4
Reconciliation to total assets:
Segment liabilities			1,365,094	1,232,291.3	1,244,754
Automotive and related activity [Member] | External [Member]
Revenues:
Revenues		2,739,077.9	2,465,542.5	2,576,582.6
Automotive and related activity [Member] | Tata and other brand vehicles [Member]
Revenues:
Revenues		835,727.7	494,999.9	466,006.6
Earnings Before Other Income, Interest and Tax		(18,109.7)	(21,120.4)	(56,269.9)
Segment results		(18,109.7)	(21,120.4)	(56,269.9)
Share of profit/(loss) of equity accounted investees		1,224.4	(406.8)	337
Reconciliation to net income/(loss):
Depreciation and amortization		40,669.7	38,012.5	34,330.1
Capital expenditure		26,195.4	21,031.4	48,806.6
Segment assets			404,541.8	415,858.7	421,559.1
Assets classified as held for sale			2,208	1,944.3	399.3
Investment in equity accounted investees			4,271.4	4,689.6	5,542.5
Reconciliation to total assets:
Segment liabilities			250,823.9	193,722	322,161.9
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Unallocable [Member]
Revenues:
Revenues		2,258.6	156.3
Earnings Before Other Income, Interest and Tax		(1,374.6)	(4,042.2)	(3,794)
Segment results		(1,374.6)	(4,042.2)	(3,794)
Share of profit/(loss) of equity accounted investees		1,224.4	(406.8)	337
Reconciliation to net income/(loss):
Depreciation and amortization		1,499.3	1,574.9	1,630.5
Capital expenditure		10	(792.6)	4,263.9
Segment assets			19,413.9	34,693.7	6,289.8
Assets classified as held for sale			2,208	1,944.3	64.8
Investment in equity accounted investees			4,271.4	4,689.6	5,542.5
Reconciliation to total assets:
Segment liabilities			11,061.6	14,568.4	2,095.5
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Commercial Vehicle [Member]
Revenues:
Revenues		519,017.3	329,655.3	362,125.1
Earnings Before Other Income, Interest and Tax		(3,560.7)	(6,058.8)	(7,642.8)
Segment results		(3,560.7)	(6,058.8)	(7,642.8)
Reconciliation to net income/(loss):
Depreciation and amortization		16,863.5	16,462.1	15,971.5
Capital expenditure		19,945.9	11,805.6	23,283.3
Segment assets			239,776.8	228,208.5	272,906.4
Reconciliation to total assets:
Segment liabilities			179,652.4	129,613	210,850.4
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Passenger Vehicle [Member]
Revenues:
Revenues		314,451.8	165,188.4	103,881.5
Earnings Before Other Income, Interest and Tax		(13,174.4)	(11,019.4)	(44,833.1)
Segment results		(13,174.4)	(11,019.4)	(44,833.1)
Reconciliation to net income/(loss):
Depreciation and amortization		22,306.9	19,975.5	16,728.1
Capital expenditure		6,239.5	10,018.4	21,259.4
Segment assets			145,351.1	152,956.5	142,362.9
Assets classified as held for sale					334.5
Reconciliation to total assets:
Segment liabilities			60,109.9	49,540.6	109,216
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | External [Member]
Revenues:
Revenues		832,538.2	497,123.9	466,006.6
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | External [Member] | Unallocable [Member]
Revenues:
Revenues		2,258.6	156.3
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | External [Member] | Commercial Vehicle [Member]
Revenues:
Revenues		521,107.8	331,779.3	362,125.1
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | External [Member] | Passenger Vehicle [Member]
Revenues:
Revenues		309,171.8	165,188.4	103,881.5
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Inter-segment/intra-segment [Member]
Revenues:
Revenues		3,189.5	(2,124)
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Inter-segment/intra-segment [Member] | Commercial Vehicle [Member]
Revenues:
Revenues		(2,090.5)	(2,124)
Automotive and related activity [Member] | Tata and other brand vehicles [Member] | Inter-segment/intra-segment [Member] | Passenger Vehicle [Member]
Revenues:
Revenues		5,280
Automotive and related activity [Member] | Vehicle Financing [Member]
Revenues:
Revenues		44,203.9	43,926	40,255.1
Earnings Before Other Income, Interest and Tax		23,163.2	26,961.7	25,766.4
Finance costs pertaining to borrowings sourced by vehicle financing segment		(27,189.3)	(28,514.5)	(30,793.1)
Segment results		(4,026.1)	(1,552.8)	(5,026.7)
Reconciliation to net income/(loss):
Depreciation and amortization		597	613.6	509.5
Capital expenditure		204.3	284.4	1,095.7
Segment assets			395,655.5	335,876.4	385,446.7
Assets classified as held for sale					4,499
Reconciliation to total assets:
Segment liabilities			8,373.2	5,284.9	9,662
Automotive and related activity [Member] | Vehicle Financing [Member] | External [Member]
Revenues:
Revenues		42,113.4	41,801.9	40,255.1
Automotive and related activity [Member] | Vehicle Financing [Member] | Inter-segment/intra-segment [Member]
Revenues:
Revenues		2,090.5	2,124
Automotive and related activity [Member] | Jaguar Land Rover vehicles [Member]
Revenues:
Revenues		1,864,426.3	1,926,616.6	2,070,320.9
Earnings Before Other Income, Interest and Tax		(41,623.5)	(104,041)	(6,656.6)
Segment results		(41,623.5)	(104,041)	(6,656.6)
Share of profit/(loss) of equity accounted investees		(2,055.7)	(3,633.2)	(10,337)
Reconciliation to net income/(loss):
Depreciation and amortization		198,037.6	191,306.9	172,447.3
Capital expenditure		118,549.4	157,274.5	253,770.8
Segment assets			1,755,109.8	1,834,868.3	1,689,542.5
Assets classified as held for sale					58.7
Investment in equity accounted investees			31,825.3	33,843.6	31,929.9
Reconciliation to total assets:
Segment liabilities			1,105,896.9	1,033,284.4	913,816.1
Automotive and related activity [Member] | Jaguar Land Rover vehicles [Member] | External [Member]
Revenues:
Revenues		1,864,426.3	₨ 1,926,616.6	₨ 2,070,320.9
Automotive and related activity [Member] | Intra-segment Eliminations [Member]
Revenues:
Revenues		(5,280)
Reconciliation to total assets:
Segment liabilities					₨ (886)
Automotive and related activity [Member] | Intra-segment Eliminations [Member] | Inter-segment/intra-segment [Member]
Revenues:
Revenues		₨ (5,280)

Segment Reporting - Summary o_2

Segment Reporting - Summary of Information Concerning Principal Geographic Areas (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022INR (₨)
Disclosure of geographical areas [line items]
Revenues	$ 36,491.3	₨ 2,765,766.9	₨ 2,481,631.4	₨ 2,594,251.2
Non-current assets	18,615.1		1,510,468.2		₨ 1,410,877.5
India [Member]
Disclosure of geographical areas [line items]
Revenues	10,590.2	802,655.6	497,802.5	465,564.5
Non-current assets	3,143.3		251,717.4		238,235.2
United States of America [Member]
Disclosure of geographical areas [line items]
Revenues	5,982.9	453,456.8	467,580.8	517,316.1
Non-current assets	112.2		7,849.1		8,503.3
United Kingdom [Member]
Disclosure of geographical areas [line items]
Revenues	4,278.7	324,296.6	369,256.4	418,890.7
Non-current assets	13,468.6		1,097,040.3		1,020,818.6
Rest of Europe [Member]
Disclosure of geographical areas [line items]
Revenues	4,382.3	332,145.9	349,545.8	431,138.1
Non-current assets	1,245.2		102,181.2		94,377.1
China [Member]
Disclosure of geographical areas [line items]
Revenues	5,626.7	426,459.3	445,784.4	297,271
Non-current assets	172.5		14,232.4		13,073.7
Rest of the World [Member]
Disclosure of geographical areas [line items]
Revenues	5,630.5	₨ 426,752.7	351,661.5	₨ 464,070.8
Non-current assets	$ 473.3		₨ 37,447.8		₨ 35,869.6

Segment Reporting - Summary o_3

Segment Reporting - Summary of Information About Product Revenues (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of products and services [line items]
Revenues	$ 35,948.8	₨ 2,724,648.4	₨ 2,441,151	₨ 2,556,123.4
Finance revenues	542.5	41,118.5	40,480.4	38,127.8
Total revenues	36,491.3	2,765,766.9	2,481,631.4	2,594,251.2
Tata and Fiat vehicles [Member]
Disclosure of products and services [line items]
Revenues	10,326	782,631.3	462,990	435,908.8
Tata Daewoo commercial vehicles [Member]
Disclosure of products and services [line items]
Revenues	700.5	53,096.4	32,498.5	30,492.4
Jaguar Land Rover vehicles [Member]
Disclosure of products and services [line items]
Revenues	24,599.1	1,864,426.3	1,926,418.9	2,070,320.9
Others [Member]
Disclosure of products and services [line items]
Revenues	$ 323.2	₨ 24,494.4	₨ 19,243.6	₨ 19,401.3

Related-party Transactions - Su

Related-party Transactions - Summary of Related-party Transactions and Balances Included in Consolidated Financial Statements (Detail) ₨ in Thousands, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022USD ($)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)	Mar. 31, 2022USD ($)	May 31, 2020INR (₨)
Disclosure of transactions between related parties [line items]
Purchase of products	₨ 100,446,700	$ 1,325.3	₨ 58,759,300	₨ 45,611,900
Sale of products	60,316,200	795.8	50,245,300	36,675,700
Services received	18,167,800	239.7	14,402,000	15,880,000
Services rendered	11,885,700	156.8	12,620,400	10,625,100
Bills discounted	79,014,200		59,472,300	31,485,200	$ 1,042.5
Purchase of property, plant and equipment	446,500	5.9	285,400	833,700
Sale of property, plant and equipment	2,340,900	30.9	343,700	974,800
Interest (income)/expense, dividend (income)/paid, (net)	739,900	9.8	826,700	(5,865,400)
Finance given (including loans and equity)			412,500			₨ 6,181,700
Finance given, taken back (including loans and equity)				35,000
Finance taken (including loans and equity)	1,480,000		28,135,100	46,653,600	19.5
Finance taken, paid back (including loans and equity)	1,532,700		1,620,000	9,393,400	20.2
Borrowing towards lease liability	542,700		1,679,900	1,138,300	7.2
Repayment towards lease liability	240,700	3.2	141,400	18,300
Amounts receivable in respect of loans and interest thereon	137,600		139,800	293,100	1.8
Amounts payable in respect of loans and interest thereon	938,800		1,010,700	479,300	12.4
Amount payable in respect of Lease Liability	2,960,500	$ 39.1	2,658,500
Trade and other receivables	7,194,800		8,703,200	8,453,400	94.9
Accounts payable	4,909,100		4,447,300	7,035,600	64.8
Acceptances	15,297,200		9,290,700	769,000	201.8
Provision for amount receivables	93,000		93,000	251,200	$ 1.2
Associates and its subsidiaries [Member]
Disclosure of transactions between related parties [line items]
Purchase of products	40,642,200		19,795,600	17,362,600
Sale of products	3,897,900		1,450,000	1,870,700
Services received	109,500		145,700	228,900
Services rendered	125,800		105,900	165,400
Purchase of property, plant and equipment	348,600		248,200	810,000
Sale of property, plant and equipment				21,800
Interest (income)/expense, dividend (income)/paid, (net)	58,400		55,000	(135,800)
Finance taken (including loans and equity)	1,480,000		2,110,000	1,040,000
Finance taken, paid back (including loans and equity)	1,520,000		1,620,000	810,000
Amounts payable in respect of loans and interest thereon	910,000		950,000	460,000
Trade and other receivables	718,200		405,700	274,500
Accounts payable	1,399,500		653,100	2,726,100
Joint ventures [Member]
Disclosure of transactions between related parties [line items]
Purchase of products	3,988,900			7,900
Sale of products	26,797,300		27,546,000	19,519,200
Services received	36,700			41,600
Services rendered	9,861,300		10,769,600	9,595,800
Interest (income)/expense, dividend (income)/paid, (net)			(900)	(6,064,300)
Finance given (including loans and equity)						₨ 6,181,700
Amounts receivable in respect of loans and interest thereon	93,000		93,900	251,300
Trade and other receivables	2,979,700		4,812,900	6,286,600
Accounts payable	2,000			31,900
Provision for amount receivables	93,000		93,000	251,200
Joint operations [Member]
Disclosure of transactions between related parties [line items]
Purchase of products	55,585,900		38,686,300	27,814,700
Sale of products	16,930,000		11,790,100	6,810,300
Services received	2,600		7,400	8,000
Services rendered	52,300		44,900	49,300
Interest (income)/expense, dividend (income)/paid, (net)	(45,100)		183,700	40,900
Borrowing towards lease liability	542,700		1,679,900	1,138,300
Repayment towards lease liability	240,700		141,400	18,300
Amount payable in respect of Lease Liability	2,960,500		2,658,500
Trade and other receivables	838,500
Accounts payable	1,119,200		1,569,400	2,695,900
Tata Sons Pvt Ltd, its subsidiaries and joint ventures [Member]
Disclosure of transactions between related parties [line items]
Purchase of products	229,700		277,400	426,700
Sale of products	12,691,000		9,459,200	8,475,500
Services received	18,019,000		14,248,900	15,601,500
Services rendered	1,846,300		1,700,000	814,600
Bills discounted	79,014,200		59,472,300	31,485,200
Purchase of property, plant and equipment	97,900		37,200	23,700
Sale of property, plant and equipment	2,340,900		343,700	953,000
Interest (income)/expense, dividend (income)/paid, (net)	726,600		588,900	293,800
Finance given (including loans and equity)			412,500
Finance given, taken back (including loans and equity)				35,000
Finance taken (including loans and equity)			26,025,100	45,613,600
Finance taken, paid back (including loans and equity)	12,700			8,583,400
Amounts receivable in respect of loans and interest thereon	44,600		45,900	41,800
Amounts payable in respect of loans and interest thereon	28,800		60,700	19,300
Trade and other receivables	2,658,400		3,484,600	1,892,300
Accounts payable	2,388,400		2,224,800	1,581,700
Acceptances	₨ 15,297,200		₨ 9,290,700	₨ 769,000

Related-party Transactions - _2

Related-party Transactions - Summary of Compensation of Key Management Personnel (Detail) ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Disclosure of transactions between related parties [line items]
Short-term benefits	$ 7.6	₨ 575.9	₨ 895.4	₨ 650.7
Post-employment benefits	0.2	14.4	133	75.6
Share based payment	$ 0.2	₨ 14.2	₨ 6.8	₨ 6.2

Related-party Transactions - Ad

Related-party Transactions - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Chief executive officer [member]
Related party transaction [line items]
Key management personnel compensation	₨ 371.8	₨ 497.5
Managing director and chief executive officer [member]
Related party transaction [line items]
Key management personnel compensation	73.3	₨ 273.8
Executive Directors [members]
Related party transaction [line items]
Managerial remuneration	₨ 33.4

Earnings Per Share ("EPS") - Su

Earnings Per Share ("EPS") - Summary of Earnings Per Share (Detail) ₨ / shares in Units, $ / shares in Units, ₨ in Millions, $ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)₨ / sharesshares	Mar. 31, 2022USD ($)$ / sharesshares	Mar. 31, 2021INR (₨)₨ / sharesshares	Mar. 31, 2020INR (₨)₨ / sharesshares
Ordinary shares [Member]
Earnings per share [line items]
Net income attributable to shareholders, Basic net earnings per share	₨ (98,599.3)	$ (1,300.9)	₨ (122,748.1)	₨ (97,199.1)
Net income attributable to shareholders, Diluted earnings per share	₨ (98,599.3)	$ (1,300.9)	₨ (122,748.1)	₨ (97,199.1)
Weighted average shares, Basic net earnings per share	3,320,402,491	3,320,402,491	3,128,268,742	2,952,353,090
Weighted average shares, Diluted earnings per share	3,320,402,491	3,320,402,491	3,128,268,742	2,952,353,090
Basic net earnings per share | (per share)	₨ (29.7)	$ (0.4)	₨ (39.2)	₨ (32.9)
Diluted earnings per share | (per share)	₨ (29.7)	$ (0.4)	₨ (39.2)	₨ (32.9)
'A' Ordinary shares [Member]
Earnings per share [line items]
Net income attributable to shareholders, Basic net earnings per share	₨ (15,100)	$ (199.2)	₨ (19,952.8)	₨ (16,741.2)
Net income attributable to shareholders, Diluted earnings per share	₨ (15,100)	$ (199.2)	₨ (19,952.8)	₨ (16,741.2)
Weighted average shares, Basic net earnings per share	508,502,896	508,502,896	508,502,896	508,502,473
Weighted average shares, Diluted earnings per share	508,502,896	508,502,896	508,502,896	508,502,473
Basic net earnings per share | (per share)	₨ (29.7)	$ (0.4)	₨ (39.2)	₨ (32.9)
Diluted earnings per share | (per share)	₨ (29.7)	$ (0.4)	₨ (39.2)	₨ (32.9)

Held for sale assets and liab_3

Held for sale assets and liabilities - Summary of Assets and Liablities held for sale (Details) ₨ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 31, 2022INR (₨)	Mar. 31, 2021INR (₨)	Mar. 31, 2020INR (₨)
Non-current assets:
Property, plant and equipment	$ 10,411.8	₨ 789,133.7	₨ 823,040.8
Intangible assets	7,214.6	546,811.7	614,483.3
Total assets	42,531.9	3,223,602.7	3,342,794.4	₨ 3,140,802.1
Assets and liabilities classified as held for sale [member]
Non-current assets:
Property, plant and equipment	6.6	498.2	11.4
Intangible assets			2,196.6
Repossessed vehicles related to finance receivable	58.8	4,458.8
Total assets	$ 65.4	₨ 4,957	₨ 2,208

Loss_(gain) on sale_write off_2

Loss/(gain) on sale/write off of assets and others (net) - Additional Information (Detail) - INR (₨) ₨ in Millions	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Assets [abstract]
Assets tangible and intangible written off	₨ 366.5	₨ 5,626.8	₨ 1,993.3
Gain loss on sale of assets	₨ (921.9)	₨ (2,532.2)	₨ 1,132.6

Restricted Assets - Additional

Restricted Assets - Additional Information (Detail) - INR (₨) ₨ in Millions	Mar. 31, 2022	Mar. 31, 2021
Statement [line items]
Restricted net assets not available for distribution	₨ 0	₨ 0
Consolidated Subsidaries [Member]
Statement [line items]
Threshold percentage of restricted net assets to consolidated net assets	25.00%

Other note - Additional Informa

Other note - Additional Information (Detail) ₨ in Millions, £ in Millions	12 Months Ended
	Mar. 31, 2022INR (₨)	Mar. 31, 2022GBP (£)	Mar. 31, 2021INR (₨)
Statement [line items]
Assets write-downs (reversals)	₨ 96,061.1	£ 951.8
Restructuring costs	53,881.9	533.8
Provisions for redundancies and other third party obligations	₨ 53,122.9	£ 526.4
Defined benefit past service cost			₨ (848.1)
Scenario plan [member] | Two Thousand and Thirty Six [Member]
Statement [line items]
Percentage of production of pure battery electric vehicles	100.00%	100.00%
Jaguar Land Rover [Member]
Statement [line items]
Defined benefit past service cost	₨ 759	£ 7.5

Significant Investments in Su_2

Significant Investments in Subsidiaries - Additional Information (Detail) - INR (₨) ₨ / shares in Units, ₨ in Millions	Mar. 29, 2022	Nov. 16, 2021	Oct. 12, 2021	Mar. 31, 2022	Dec. 21, 2021	Mar. 31, 2021
Disclosure of subsidiaries [line items]
Par value per share				₨ 2
Derivative fair value of options				₨ 78,589.6		₨ 44,796.1
TPG Rise Climate [Member]
Disclosure of subsidiaries [line items]
Par value per share					₨ 1,000
Tata Passenger Electric Mobility Limited [Member]
Disclosure of subsidiaries [line items]
Investment in subsidiaries to be received					₨ 75,000
Tata Passenger Electric Mobility Limited [Member] | Derivative Options [Member]
Disclosure of subsidiaries [line items]
Derivative fair value of options				0
Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member]
Disclosure of subsidiaries [line items]
Investment in subsidiaries to be received					75,000
Date Of Incorporation Of Subsidiary			Dec. 21, 2021
Proceeds from compulsorily convertible preferred shares	₨ 37,500
Percentage of investments remitted	50.00%
Exit options start date		Apr. 1, 2027
Exit options end date		Sep. 30, 2028
Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member] | Compulsory Convertible Preference Shares A1 [Member]
Disclosure of subsidiaries [line items]
Investment in subsidiaries to be received					50,000
Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member] | Compulsory Convertible Preference Shares A2 [Member]
Disclosure of subsidiaries [line items]
Investment in subsidiaries to be received					₨ 25,000
Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member] | Compulsorily Convertible Preference Shares [Member] | Compulsorily Convertible Preferred Shares A Two [Member]
Disclosure of subsidiaries [line items]
Financial liabilities at fair value through profit or loss				₨ 12,500
Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member] | Compulsorily Convertible Preference Shares [Member] | Compulsory Convertible Preferred Shares A One [Member]
Disclosure of subsidiaries [line items]
Preferred stock shares number of years within which the same shall be converted into equity shares				2 years
Security Subscription Agreement [Member] | Tata Passenger Electric Mobility Limited [Member] | TPG Rise Climate [Member]
Disclosure of subsidiaries [line items]
Investment in subsidiaries to be received			₨ 75,000
Period of investments in subsidiaries			18 months

Provisions Relating to Custom_2

Provisions Relating to Customer Liability - Additional Information (Detail) - 12 months ended Mar. 31, 2022 ₨ in Millions, £ in Millions	INR (₨)	GBP (£)
Jaguar Land Rover Limited [Member]
Statement [Line Items]
Provision for russia market	₨ 4,286.6	£ 43

Investment to Subsidiaries - Su

Investment to Subsidiaries - Summary of Subsidiaries (Detail)	12 Months Ended
	Mar. 31, 2022
TML Business Services Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	TML Business Services Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
Tata Motors Insurance Broking and Advisory Services Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors Insurance Broking and Advisory Services Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
TMF Holdings Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	TMF Holdings Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	TML Holdings Pte. Limited
Country of incorporation	Singapore
% of Equity Shareholding	100.00%
Tata Hispano Motors Carrocera S.A. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Hispano Motors Carrocera S.A.
Country of incorporation	Spain
% of Equity Shareholding	100.00%
Tata Hispano Motors Carrocerries Maghreb SA [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Hispano Motors Carrocerries Maghreb SA
Country of incorporation	Morocco
% of Equity Shareholding	100.00%
Tata Precision Industries Pte. Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Precision Industries Pte. Limited
Country of incorporation	Singapore
% of Equity Shareholding	78.39%
Tata Technologies Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Limited
Country of incorporation	India
% of Equity Shareholding	74.42%
Tata Marcopolo Motors Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Marcopolo Motors Limited
Country of incorporation	India
% of Equity Shareholding	61.86%
Brabo Robotics and Automation Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Brabo Robotics and Automation Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
J T Special Vehicles Pvt Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	JT Special Vehicles Pvt. Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
TML CV Mobility Solutions Limited (Incorporated on June 7, 2021) [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	TML CV Mobility Solutions Limited (Incorporated on June 7, 2021)
Country of incorporation	India
% of Equity Shareholding	100.00%
Tata Passenger Electric Mobility Limited. (Incorporated on December 21, 2021) [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Passenger Electric Mobility Limited. (Incorporated on December 21, 2021)
Country of incorporation	India
% of Equity Shareholding	100.00%
Tata Motors Passenger Vehicles Limited (Formerly known as TML Business Analytics Services Limited) [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors Passenger Vehicles Limited (Formerly known as TML Business Analytics Services Limited)
Country of incorporation	India
% of Equity Shareholding	100.00%
Subsidiaries of Tata Motors Passenger Vehicles Limited [member] | Trilix S.r.l. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Trilix S.r.l.
Country of incorporation	Italy
% of Equity Shareholding	100.00%
Subsidiaries of Tata Passenger Electric Mobility Limited [member] | Tata Motors European Technical Centre PLC [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors European Technical Centre PLC
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | Tata Daewoo Commercial Vehicle Company Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Daewoo Commercial Vehicle Company Limited
Country of incorporation	South Korea
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited
Country of incorporation	South Korea
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | Tata Motors (Thailand) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors (Thailand) Limited
Country of incorporation	Thailand
% of Equity Shareholding	97.21%
Subsidiaries of TML Holdings Pte. Ltd. [member] | Tata Motors (SA) (Proprietary) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors (SA) (Proprietary) Limited
Country of incorporation	South Africa
% of Equity Shareholding	60.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | PT Tata Motors Indonesia [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	PT Tata Motors Indonesia
Country of incorporation	Indonesia
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | PT Tata Motors Distribusi Indonesia [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	PT Tata Motors Distribusi Indonesia
Country of incorporation	Indonesia
% of Equity Shareholding	100.00%
Subsidiaries of TML Holdings Pte. Ltd. [member] | Jaguar Land Rover Automotive Plc [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Automotive Plc
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Automotive Plc [member] | Jaguar Land Rover Automotive Plc [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Holdings Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Austria GmbH [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Austria GmbH
Country of incorporation	Austria
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Japan Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Japan Limited
Country of incorporation	Japan
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | JLR Nominee Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	JLR Nominee Company Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Deutschland GmbH [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Deutschland GmbH
Country of incorporation	Germany
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Classic Deutschland GmbH [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Classic Deutschland GmbH
Country of incorporation	Germany
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover North America LLC [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover North America LLC
Country of incorporation	USA
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Nederland BV [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Nederland BV
Country of incorporation	Netherlands
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Portugal - Veculos e Pecas Lda. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Portugal—Veículos e Peças, Lda.
Country of incorporation	Portugal
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Australia Pty Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Australia Pty Limited
Country of incorporation	Australia
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Italia Spa [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Italia Spa
Country of incorporation	Italy
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Korea Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Korea Company Limited
Country of incorporation	South Korea
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover (China) Investment Co. Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover (China) Investment Co. Limited
Country of incorporation	China
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Canada ULC [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Canada ULC
Country of incorporation	Canada
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover France, SAS [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover France, SAS
Country of incorporation	France
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover (South Africa) (Pty) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover (South Africa) (Pty) Limited
Country of incorporation	South Africa
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar e Land Rover Brasil Indstria e Comrcio de Veculos LTDA [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar e Land Rover Brasil Indústria e Comércio de Veículos LTDA
Country of incorporation	Brazil
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Limited Liability Company "Jaguar Land Rover" (Russia) [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Limited Liability Company “Jaguar Land Rover” (Russia)
Country of incorporation	Russia
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover (South Africa) Holdings Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover (South Africa) Holdings Limited
Country of incorporation	South Africa
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover India Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover India Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Espana SL [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Espana SL
Country of incorporation	Spain
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Belux NV [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Belux NV
Country of incorporation	Belgium
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Cars South Africa (Pty) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Cars South Africa (Pty) Limited
Country of incorporation	South Africa
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Cars Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Cars Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Land Rover Exports Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Land Rover Exports Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Land Rover Ireland Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Land Rover Ireland Limited
Country of incorporation	Ireland
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | The Daimler Motor Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	The Daimler Motor Company Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Daimler Transport Vehicles Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Daimler Transport Vehicles Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | S.S. Cars Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	S.S. Cars Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | The Lanchester Motor Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	The Lanchester Motor Company Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Shanghai Jaguar Land Rover Automotive Services Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Shanghai Jaguar Land Rover Automotive Services Company Limited
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Pension Trustees Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Pension Trustees Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Slovakia s.r.o [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Slovakia s.r.o
Country of incorporation	Slovakia
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Singapore Pte. Ltd. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Singapore Pte. Ltd.
Country of incorporation	Singapore
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Racing Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Racing Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | InMotion Ventures Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	InMotion Ventures Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | In-Car Ventures Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	In-Car Ventures Limited ((Formerly known as Lenny Insurance Limited)
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | InMotion Ventures 2 Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	InMotion Ventures 2 Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | InMotion Ventures 3 Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	InMotion Ventures 3 Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Colombia S.A.S [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Colombia S.A.S
Country of incorporation	Columbia
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Ireland (Services) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Ireland (Services) Limited
Country of incorporation	Ireland
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Taiwan Company Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Taiwan Company Limited
Country of incorporation	Taiwan
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Servicios Mexico, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Servicios México, S.A. de C.V.
Country of incorporation	Mexico
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Mexico, S.A.P.I. de C.V. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover México, S.A.P.I. de C.V.
Country of incorporation	Mexico
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Hungary KFT [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Hungary KFT
Country of incorporation	Budapest
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Classic USA LLC [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Classic USA LLC
Country of incorporation	USA
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Ventures Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover Ventures Limited
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Bowler Motors Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Bowler Motors Limited (formerly known as Jaguar Land Rover Auto Ventures Limited)
Country of incorporation	UK
% of Equity Shareholding	100.00%
Subsidiaries of Jaguar Land Rover Holdings Limited [member] | Jaguar Land Rover Ningbo Trading Co Limited [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Jaguar Land Rover (Ningbo) Trading Co. Limited
Country of incorporation	China
% of Equity Shareholding	100.00%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies Pte Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Pte Limited
Country of incorporation	Singapore
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies (Thailand) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies (Thailand) Limited
Country of incorporation	Thailand
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Manufacturing Technologies (Shanghai) Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Manufacturing Technologies (Shanghai) Limited
Country of incorporation	China
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | INCAT International Plc. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	INCAT International Plc.
Country of incorporation	UK
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies Inc. (Formerly known as INCAT GmbH) [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Inc. (Formerly known as INCAT GmbH)
Country of incorporation	Germany
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies Europe Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Europe Limited
Country of incorporation	UK
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies Nordics AB [Member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Nordics AB
Country of incorporation	UK
% of Equity Shareholding	74.42%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies Inc. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies Inc.
Country of incorporation	USA
% of Equity Shareholding	74.48%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies de Mexico, S.A. de C.V. [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies de Mexico, S.A. de C.V.
Country of incorporation	Mexico
% of Equity Shareholding	74.48%
Subsidiaries of Tata Technologies Limited [member] | Cambric Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Cambric Limited
Country of incorporation	USA
% of Equity Shareholding	74.48%
Subsidiaries of Tata Technologies Limited [member] | Tata Technologies SRL Romania [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Technologies SRL Romania
Country of incorporation	Romania
% of Equity Shareholding	74.48%
Subsidiaries of TMF Holdings Ltd. [member] | Tata Motors Finance Solutions Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors Finance Solutions Limited
Country of incorporation	India
% of Equity Shareholding	100.00%
Subsidiaries of TMF Holdings Ltd. [member] | Tata Motors Finance Limited [member]
Disclosure of subsidiaries [line items]
Name of the Subsidiary Company	Tata Motors Finance Limited
Country of incorporation	India
% of Equity Shareholding	100.00%