Leases (Tables)

12 Months Ended

Mar. 31, 2023

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, 2023:

(Dollars in millions)
	Category of ROU asset
		Land			Buildings			Vehicles			Computers			Total
Balance as of April 1, 2022			83			489			2			62			636
Additions*			—			107			1			328			436
Deletions			—			(5	)		—			(46	)		(51	)
Depreciation			(1	)		(84	)		(1	)		(61	)		(147	)
Translation difference			(6	)		(33	)		—			2			(37	)
Balance as of March 31, 2023			76			474			2			285			837

* 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, 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

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, 2023		March 31, 2022
Current lease liabilities	151		115
Non-current lease liabilities	859		607
Total		1,010	722

Schedule of Movement in Lease Liabilities

The following is the movement in lease liabilities:

(Dollars in millions)
	Year ended March 31,
	2023			2022			2021
Balance at the beginning		722			728		612
Additions		434			125			204
Finance cost accrued during the period		30		24			24
Deletions		(6	)		(18	)		(23	)
Payment of lease liabilities		(152	)		(128	)		(111	)
Translation difference		(18	)		(9	)		22
Balance at the end		1,010			722			728

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, 2023		March 31, 2022
Less than one year		219		131
One to five years		663		430
More than five years		241		262
Total		1,123		823

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,
	2023			2022			2021
Balance at the beginning		49			53			58
Additions		1			1			—
Interest income accrued during the period		2			2			2
Lease receipts		(8	)		(7	)		(7	)
Balance at the end	44			49			53

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, 2023		March 31, 2022
Less than one year		8		7
One to five years		32		31
More than five years		8		17
Total		48		55