Leases (Tables)

12 Months Ended

Mar. 31, 2022

Disclosure Of Quantitative Information About Leases For Lessee [Abstract]

Schedule of Changes in Carrying Value of Right of Use Assets

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2022:

(Dollars in millions)
	Category of ROU asset
		Land			Buildings			Vehicles			Computers			Total
Balance as of April 1, 2021			86			545			3			22			656
Additions*			—			60			—			63			123
Deletions			—			(11	)		—			(6	)		(17	)
Depreciation			(1	)		(88	)		(1	)		(15	)		(105	)
Translation difference			(2	)		(17	)		—			(2	)		(21	)
Balance as of March 31, 2022		83			489			2			62				636

* Net of adjustments on account of modifications and lease incentives

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2021:

(Dollars in millions)
	Category of ROU asset
		Land			Buildings			Vehicles			Computers			Total
Balance as of April 1, 2020			83			461			2			5			551
Additions*			1			168			1			19			189
Deletions			—			(20	)		—			—			(20	)
Depreciation			(1	)		(80	)		(1	)		(4	)		(86	)
Translation difference			3			16			1			2			22
Balance as of March 31, 2021		86			545			3			22				656

* Net of adjustments on account of modifications and lease incentives

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2020:

(Dollars in millions)
	Category of ROU asset
		Land			Buildings			Vehicles			Computers			Total
Balance as of April 1, 2019			—		419			1				—			420
Reclassified on account of adoption of IFRS 16		92				—			—			—			92
Additions*			—			148			—			7			155
Additions through business combination (Refer to Note 2.10)			—			26			2			—			28
Deletions			—			(18	)		—			—			(18	)
Depreciation			(1	)		(75	)		(1	)		(1	)		(78	)
Translation difference			(8	)		(39	)		—			(1	)		(48	)
Balance as of March 31, 2020			83			461			2			5			551

* Net of adjustments on account of lease incentives

Schedule of the Break-up of Current and Non-current Lease Liabilities

The following is the break-up of current and non-current lease liabilities:

(Dollars in millions)
	As of
	March 31, 2022		March 31, 2021
Current lease liabilities	115		101
Non-current lease liabilities	607		627
Total		722		728

Schedule of Movement in Lease Liabilities

The following is the movement in lease liabilities:

(Dollars in millions)
	Year ended March 31,
	2022			2021			2020
Balance at the beginning		728			612		520
Additions		125			204			172
Additions through business combination (Refer to Note 2.10)		—			—			32
Finance cost accrued during the period		24		24			24
Deletions		(18	)		(23	)		(20	)
Payment of lease liabilities		(128	)		(111	)		(90	)
Translation difference		(9	)		22			(26	)
Balance at the end		722			728			612

Schedule of Contractual Maturities of Lease Liabilities

The table below provides details regarding the contractual maturities of lease liabilities on an undiscounted basis:

(Dollars in millions)
	As of
	March 31, 2022		March 31, 2021
Less than one year		131		119
One to five years		430		412
More than five years		262		306
Total		823		837

Schedule of Movement in Net Investment in Sublease ROU Asset

The following is the movement in the net-investment in sublease of ROU asset:

(Dollars in millions)
	Year ended March 31,
	2022			2021			2020
Balance at the beginning		53			58			62
Additions		1			—			—
Interest income accrued during the period		2			2			2
Lease receipts		(7	)		(7	)		(6	)
Balance at the end	49			53			58

Schedule of Contractual Maturities of Net Investment in Sublease ROU Asset

The table below provides details regarding the contractual maturities of net investment in sublease of ROU asset on an undiscounted basis:

(Dollars in millions)
	As of
	March 31, 2022		March 31, 2021
Less than one year		7		7
One to five years		31		30
More than five years		17		25
Total		55		62