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Employee Benefits Obligations (Tables)
 12 Months Ended
Mar. 31, 2024
Employee Benefits Obligations [Abstract]  
Schedule of Standalone Statement of Financial Position The liabilities recognized in the standalone statement of financial position are:
   As at
March 31,
2024		   As at
March 31,
2023		 
   ( In USD)   ( In USD) 
Funded Plans          
Net value of defined benefit obligations          
Current   209    212 
Non current   102,322    72,456 

 
Schedule of Movement in Defined Benefit Obligations The movement in defined benefit obligations for funded and unfunded plans is as follows:
Particulars  Defined
benefit
obligation		   Fair
value of
plant assets		 
As at April 1, 2022   44,776    
—
 
Included in profit and loss          
Service cost   27,550      
Past service credit          
Interest cost (income)   3,057      
    75,383    
—
 
           
Included in OCI          
Actuarial gain/(loss)   
—
      
Remeasurements          
Benefits paid          
Gain and loss on settlement          
Exchange difference   (2,715)     
           
Employer’s contribution          
Benefits payment          
As at March 31, 2023   72,668    
—
 
Particulars  Defined
benefit
obligation		   Fair
value of
plant assets		 
As at April 1, 2023   72,668    
—
 
Included in profit and loss          
Service cost   27,550      
Past service credit          
Interest cost (income)   3,057      
    103,275    
—
 
           
Included in OCI          
Actuarial gain/(loss)   
—
      
Remeasurements          
Benefits paid          
Gain and loss on settlement          
Exchange difference   (744)     
           
Employer’s contribution          
Benefits payment          
As at March 31, 2023   102,531    
—
 

 
Schedule of Net Defined Benefit Asset Plan assets comprise the following.
Particulars  As at
March 31,
2024		   As at
March 31,
2023 		 
Debt instruments - unquoted          
Cash and cash equivalents   
—
    
—
 
Investment property   
—
    
—
 
Fixed assets   
—
    
—
 
Other assets   
—
    
—
 
    
—
    
—
 
Schedule of Actuarial Assumptions llowing were the principal actuarial assumptions at the reporting date (expressed as weighted averages).
Particulars  As at
March 31,
2024		   As at
March 31,
2023		 
Discount rate   7.20%   7.50%
Attrition rate   5.00%   5.00%
Future salary growth rate   10.00%   10.00%
Schedule of Benefits Obligations Assumptions regarding future longevity have been based on published statistics and mortality tables. The current longevities underlying the values of the defined benefit obligation at the reporting date were as follows.
Particulars   As at
March 31,
2024		    As at
March 31,
2023		 
Longetivity at age of 65 for current members aged above 45          
Males   0.258% - 2.406%   0.258% - 2.406%
Females   0.258% - 2.406%   0.258% - 2.406%
           
Longetivity at age of 65 for current members aged above 45 or below          
Males   0.092% - 0.168%   0.092% - 0.168%
Females   0.092% - 0.168%   0.092% - 0.168%
Schedule of the Defined Benefit Obligation by the Amounts Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.
Particulars  As at
March 31,
2024		   As at
March 31,
2023		 
Discount rate (1% movement)   19,925    (18,925)
Attrition rate (1% movement)   13,124    (12,324)
Future salary growth rate (1% movement)   (13,784)   (15,884)