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