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v3.20.1

Property, Plant and Equipment - Disclosure of Summary about Property, Plant and Equipment (Detail) ₨ in Millions, $ in Millions | 12 Months Ended |
--- | --- | ---
Mar. 31, 2020 INR (₨) | Mar. 31, 2020 USD ($) | Mar. 31, 2019 INR (₨) | Apr. 01, 2019 INR (₨)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | ₨ 70,601 |  |  |  |
Capital work-in-progress |  | 20,348 |  |  | ₨ 22,773 |
Ending balance |  | 81,120 |  | $ 1,076 | 70,601 |
Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 141,006 |  |  | 132,915 |
Reclassified on adoption of IFRS 16 |  |  |  |  |  | ₨ (3,420)
Translation adjustment |  | 1,654 |  |  | 594 |
Additions |  | 26,254 |  |  | 15,106 |
Additions through Business combinations |  | 429 |  |  |  |
Disposals |  | (4,279) |  |  | (7,609) |
Ending balance |  | 161,644 |  |  | 141,006 |
Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 137,586 |  |  |  |
Ending balance |  |  |  |  | 137,586 |
Accumulated depreciation and amortisation [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 93,178 |  |  | 83,638 |
Reclassified on adoption of IFRS 16 |  |  |  |  |  | (2,177)
Translation adjustment |  | 1,187 |  |  | 331 |
Depreciation and impairment | [1] | 11,678 |  |  | 14,999 |
Disposals |  | (2,994) |  |  | (5,790) |
Ending balance |  | 100,872 |  |  | 93,178 |
Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 91,001 |  |  |  |
Ending balance |  |  |  |  | 91,001 |
Land [member] | Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 3,697 |  |  | 3,637 |
Translation adjustment |  | 9 |  |  | (5) |
Additions |  | 55 |  |  | 65 |
Ending balance |  | 3,761 |  |  | 3,697 |
Land [member] | Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 3,697 |  |  |  |
Ending balance |  |  |  |  | 3,697 |
Buildings [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 6,715 |  |  |  |
Ending balance |  |  |  |  | 6,715 |
Buildings [member] | Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 27,490 |  |  | 25,145 |
Translation adjustment |  | 84 |  |  | (8) |
Additions |  | 9,130 |  |  | 2,684 |
Additions through Business combinations |  | 5 |  |  |  |
Disposals |  | (199) |  |  | (331) |
Ending balance |  | 36,510 |  |  | 27,490 |
Buildings [member] | Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 27,490 |  |  |  |
Ending balance |  |  |  |  | 27,490 |
Buildings [member] | Accumulated depreciation and amortisation [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 6,715 |  |  | 5,824 |
Translation adjustment |  | 32 |  |  | 8 |
Depreciation and impairment | [1] | 1,319 |  |  | 1,034 |
Disposals |  | (118) |  |  | (151) |
Ending balance |  | 7,948 |  |  | 6,715 |
Buildings [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 6,715 |  |  |  |
Ending balance |  |  |  |  | 6,715 |
Plant and machinery [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance | [2] | 73,188 |  |  |  |
Ending balance | [2] |  |  |  | 73,188 |
Plant and machinery [member] | Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance | [2] | 92,366 |  |  | 87,222 |
Reclassified on adoption of IFRS 16 | [2] |  |  |  |  | (3,420)
Translation adjustment | [2] | 1,437 |  |  | 613 |
Additions | [2] | 13,571 |  |  | 10,402 |
Additions through Business combinations | [2] | 417 |  |  |  |
Disposals | [2] | (3,676) |  |  | (5,871) |
Ending balance | [2] | 100,695 |  |  | 92,366 |
Plant and machinery [member] | Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance | [2] | 88,946 |  |  |  |
Ending balance | [2] |  |  |  | 88,946 |
Plant and machinery [member] | Accumulated depreciation and amortisation [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance | [2] | 73,188 |  |  | 65,325 |
Reclassified on adoption of IFRS 16 | [2] |  |  |  |  | ₨ (2,177)
Translation adjustment | [2] | 1,066 |  |  | 332 |
Depreciation and impairment | [1] | 8,628 | [2] |  | 12,298 |
Disposals | [2] | (2,649) |  |  | (4,767) |
Ending balance | [2] | 78,056 |  |  | 73,188 |
Plant and machinery [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance | [2] | 71,011 |  |  |  |
Ending balance | [2] |  |  |  | 71,011 |
Furniture fixtures and equipment [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 12,593 |  |  |  |
Ending balance |  |  |  |  | 12,593 |
Furniture fixtures and equipment [member] | Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 16,505 |  |  | 15,772 |
Translation adjustment |  | 129 |  |  |  |
Additions |  | 3,487 |  |  | 1,951 |
Additions through Business combinations |  | 7 |  |  |  |
Disposals |  | (258) |  |  | (1,218) |
Ending balance |  | 19,870 |  |  | 16,505 |
Furniture fixtures and equipment [member] | Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 16,505 |  |  |  |
Ending balance |  |  |  |  | 16,505 |
Furniture fixtures and equipment [member] | Accumulated depreciation and amortisation [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 12,593 |  |  | 11,983 |
Translation adjustment |  | 91 |  |  | (6) |
Depreciation and impairment | [1] | 1,556 |  |  | 1,363 |
Disposals |  | (99) |  |  | (747) |
Ending balance |  | 14,141 |  |  | 12,593 |
Furniture fixtures and equipment [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 12,593 |  |  |  |
Ending balance |  |  |  |  | 12,593 |
Vehicles [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 682 |  |  |  |
Ending balance |  |  |  |  | 682 |
Vehicles [member] | Carrying value [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 948 |  |  | 1,139 |
Translation adjustment |  | (5) |  |  | (6) |
Additions |  | 11 |  |  | 4 |
Disposals |  | (146) |  |  | (189) |
Ending balance |  | 808 |  |  | 948 |
Vehicles [member] | Carrying value [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 948 |  |  |  |
Ending balance |  |  |  |  | 948 |
Vehicles [member] | Accumulated depreciation and amortisation [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | 682 |  |  | 506 |
Translation adjustment |  | (2) |  |  | (3) |
Depreciation and impairment | [1] | 175 |  |  | 304 |
Disposals |  | (128) |  |  | (125) |
Ending balance |  | 727 |  |  | 682 |
Vehicles [member] | Accumulated depreciation and amortisation [member] | Adjustment On Adoption Of IFRS Sixteen [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Beginning balance |  | ₨ 682 |  |  |  |
Ending balance |  |  |  |  | ₨ 682 |
[1] | Includes impairment charge on software platform recognized on acquisitions, amounting to Nil, ₹1,480 and Nil, for the year ended March 31, 2018, 2019 and 2020, respectively, is included in cost of revenues in the consolidated statement of income.
[2] | Including net carrying value of computer equipment and software amounting to ₹ 16,375 and ₹ 16,844, as at March 31, 2019 and 2020, respectively.

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_75_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_a&doctype=Standard -URIDate 2019-03-27 + Details
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