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Income Taxes - Summary of Reconciliation of Income Tax Expense (Detail) ₨ in Millions, $ in Millions | 12 Months Ended
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Mar. 31, 2020 INR (₨) | Mar. 31, 2020 USD ($) | Mar. 31, 2019 INR (₨) | Mar. 31, 2018 INR (₨)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Profit before taxes | ₨ 122,512 | $ 1,624 | ₨ 115,415 | ₨ 102,474
Enacted income tax rate in India | 34.94% | 34.94% | 34.94% | 34.61%
Computed expected tax expense | ₨ 42,806 |  | ₨ 40,326 | ₨ 35,466
Income exempt from tax | (12,930) |  | (18,469) | (12,878)
Basis differences that will reverse during a tax holiday period | 480 |  | (796) | 167
Income taxed at higher/ (lower) rates | (3,122) |  | (1,002) | (111)
Reversal of deferred tax for past years due to rate reduction * |  |  |  | (1,563)
Taxes related to prior years | (116) |  | (2,267) | (380)
Changes in unrecognized deferred tax assets | (3,898) |  | 3,972 | 239
Expenses disallowed for tax purpose | 1,785 |  | 3,503 | 1,431
Others, net | (206) |  | (25) | 19
Income tax expense | ₨ 24,799 | $ 329 | ₨ 25,242 | ₨ 22,390
Effective income tax rate | 20.24% | 20.24% | 21.87% | 21.85%

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2019-03-27 + Details
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