Property, Plant and Equipment (Tables)

12 Months Ended

Mar. 31, 2023

Disclosure of detailed information about property, plant and equipment [abstract]

Schedule of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

Buildings	22 - 25 years
Plant and machinery(1)	5 years
Computer equipment	3-5 years
Furniture and fixtures	5 years
Vehicles	5 years
Leasehold improvements	Lower of useful life of the asset or lease term

Includes solar plant with a useful life of 25 years.

Schedule of Changes in Carrying Value of Property, Plant and Equipment

Following are the changes in the carrying value of property, plant and equipment for fiscal 2023:

	(Dollars in millions)
		Land			Buildings			Plant and machinery			Computer equipment			Furniture and fixtures			Vehicles			Total
Gross carrying value as of April 1, 2022			188			1,481			653			1,125			423			6			3,876
Additions - Business Combination (Refer to Note 2.10)			—			—			1			1			—			—			2
Additions			—			42			57		187				62			—			348
Deletions*			—			—			(32	)		(191	)		(45	)		—			(268	)
Translation difference			(14	)		(116	)		(54	)		(85	)		(31	)		—			(300	)
Gross carrying value as of March 31, 2023			174			1,407			625			1,037			409			6			3,658
Accumulated depreciation as of April 1, 2022			—			(541	)		(484	)		(796	)		(324	)		(5	)		(2,150	)
Depreciation			—			(54	)		(58	)		(164	)		(44	)		—			(320	)
Accumulated depreciation on deletions*			—			—			32			190			44			—			266
Translation difference			—			43			42			61			24			—			170
Accumulated depreciation as of March 31, 2023			—			(552	)		(468	)		(709	)		(300	)		(5	)		(2,034	)
Capital work-in-progress as of March 31, 2023																				55
Carrying value as of March 31, 2023			174			855			157			328			109			1			1,679
Capital work-in-progress as of April 1, 2022																					67
Carrying value as of April 1, 2022			188			940			169			329			99			1			1,793

* During fiscal 2023, certain assets which were not in use having gross book value of $234 million (net book value: Nil), were retired

Following are the changes in the carrying value of property, plant and equipment for fiscal 2022:

	(Dollars in millions)
		Land			Buildings			Plant and machinery			Computer equipment			Furniture and fixtures			Vehicles			Total
Gross carrying value as of April 1, 2021			191			1,445			679			1,045			416			6			3,782
Additions			4			81			47		206				26			—			364
Deletions*			—			—			(50	)		(90	)		(7	)		—			(147	)
Translation difference			(7	)		(45	)		(23	)		(36	)		(12	)		—			(123	)
Gross carrying value as of March 31, 2022			188			1,481			653			1,125			423			6			3,876
Accumulated depreciation as of April 1, 2021			—			(503	)		(492	)		(771	)		(294	)		(4	)		(2,064	)
Depreciation			—			(56	)		(57	)		(141	)		(45	)		(1	)		(300	)
Accumulated depreciation on deletions*			—			—			47			90			6			—			143
Translation difference			—			18			18			26			9			—			71
Accumulated depreciation as of March 31, 2022			—			(541	)		(484	)		(796	)		(324	)		(5	)		(2,150	)
Capital work-in-progress as of March 31, 2022																				67
Carrying value as of March 31, 2022			188			940			169			329			99			1			1,793
Capital work-in-progress as of April 1, 2021																					145
Carrying value as of April 1, 2021			191			942			187			274			122			2			1,863

* During fiscal 2022, certain assets which were not in use having gross book value of $43 million (net book value: Nil), were retired

Following are the changes in the carrying value of property, plant and equipment for fiscal 2021:

	(Dollars in millions)
		Land		Buildings			Plant and machinery			Computer equipment			Furniture and fixtures			Vehicles			Total
Gross carrying value as of April 1, 2020			174		1,324			621			882			381			6			3,388
Additions		11		70			39			156			26				—		302
Additions- Business Combinations (Refer to Note 2.10)			—		—			—		1				—			—		1
Deletions			—		—			(4	)		(29	)		(6	)		—			(39	)
Translation difference			6		51			23			35			15			—			130
Gross carrying value as of March 31, 2021			191		1,445			679			1,045			416			6			3,782
Accumulated depreciation as of April 1, 2020			—		(434	)		(418	)		(646	)		(243	)		(4	)		(1,745	)
Depreciation			—		(52	)		(63	)		(129	)		(47	)		(1	)		(292	)
Accumulated depreciation on deletions			—		—		4			27			6				—			37
Translation difference			—		(17	)		(15	)		(23	)		(10	)		1			(64	)
Accumulated depreciation as of March 31, 2021			—		(503	)		(492	)		(771	)		(294	)		(4	)		(2,064	)
Capital work-in-progress as of March 31, 2021																			145
Carrying value as of March 31, 2021			191		942			187			274			122			2			1,863
Capital work-in-progress as of April 1, 2020																				167
Carrying value as of April 1, 2020			174		890			203			236			138			2			1,810