Expenses by Nature (Tables)

12 Months Ended

Mar. 31, 2022

Expense By Nature [Abstract]

Disclosure of Detailed Information About Expenses by Nature Explanatory

	(Dollars in millions)
	Year ended March 31,
	2022		2021		2020
Employee benefit costs		8,585		7,493		7,168
Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)		466		441		407
Travelling costs		110		75		382
Cost of technical sub-contractors		1,690		957		945
Cost of software packages for own use		190		165		146
Third party items bought for service delivery to clients		721		406		235
Consultancy and professional charges		253		171		187
Communication costs		82		86		74
Repairs and maintenance		163		190		222
Rates and Taxes		35		35		27
Provision for post-sales client support		10		5		—
Power and fuel		18		19		32
Commission to non-whole time directors		2		1		1
Branding and marketing expenses		74		48		74
Impairment loss recognized / (reversed) under expected credit loss model		23		25		24
Insurance charges		22		18		13
Contribution towards Corporate Social Responsibility		57		59		54
Short-term leases (Refer to Note 2.8)		8		11		13
Others		47		31		52
Total cost of sales, selling and marketing expenses and administrative expenses		12,556		10,236		10,056