XML 66 R52.htm IDEA: XBRL DOCUMENT
v3.22.1

Deferred tax assets and liabilities (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2022
Disclosure Of Deferred tax assets and liabilities [Abstract] |
Disclosure Of Detailed Information Of Recognized Deferred Tax Assets Liabilities [text block] | The tax effects of significant temporary differences that resulted in deferred tax assets and a description of the items that created these differences is given below
Recognized deferred tax assets / (liabilities) |  | Assets / (liabilities) |
|  | March 31, 202 2 |  |  | March 31, 20 21 |
Deductible temporary difference |  |  |  |  |  |  |  |
Property, Plant and Equipment |  |  | 556,604 |  |  |  | 597,497 |
Lease obligations on right of use assets |  |  | 130,143 |  |  |  | 61,752 |
Provision for employee benefits |  |  | 46,204 |  |  |  | 8,886 |
Accounts receivable |  |  | 111,455 |  |  |  | 99,078 |
Provision for Doubtful Advances |  |  | 20,976 |  |  |  | 12,585 |
|  |  | 865,382 |  |  |  | 779,798 |
Taxable temporary difference |  |  |  |  |  |  |  |
Intangible assets |  |  | (143,519 | ) |  |  | (143,326 | )
Finance Lease obligations |  |  | (35,670 | ) |  |  | - |
|  |  | (179,189 | ) |  |  | (143,326 | )
Unused Tax credits |  |  |  |  |  |  |  |
Mat Credit Entitlement |  |  | - |  |  |  | - |
Net deferred tax asset (liability) recognized in Balance Sheet |  |  | 686,193 |  |  |  | 636,472 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | Movement in temporary differences during the year
|  | Balance as of March 31, 2020 |  |  | Recognized in income statement |  |  | Recognized in Equity / Balance sheet |  |  | Balance as of March 31, 20 21 |  |  | Recognized in income statement |  |  | Recognized in Equity / Balance sheet |  |  | Balance as of March 31, 202 2 |
Property, plant and equipment |  |  | 181,237 |  |  |  | 416,260 |  |  |  | - |  |  |  | 597,497 |  |  |  | (40,893 | ) |  |  | - |  |  |  | 556,604 |
Intangible assets |  |  | (181,238 | ) |  |  | 37,912 |  |  |  | - |  |  |  | (143,326 | ) |  |  | (193 | ) |  |  | - |  |  |  | (143,519 | )
Lease obligations on right of use assets |  |  | 33,028 |  |  |  | 28,724 |  |  |  | - |  |  |  | 61,752 |  |  |  | 68,391 |  |  |  | - |  |  |  | 130,143 |
Finance Lease obligations |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (35,670 | ) |  |  | - |  |  |  | (35,670 | )
MAT Credit entitlement |  |  | 66,318 |  |  |  | (66,318 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Provision for employee benefits |  |  | - |  |  |  | 8,886 |  |  |  | - |  |  |  | 8,886 |  |  |  | 37,372 |  |  |  | - |  |  |  | 46,258 |
Accounts receivable |  |  | - |  |  |  | 99,078 |  |  |  | - |  |  |  | 99,078 |  |  |  | 12,377 |  |  |  | - |  |  |  | 111,455 |
Provision for Doubtful Advances |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
|  |  | - |  |  |  | 12,585 |  |  |  | - |  |  |  | 12,585 |  |  |  | 8,391 |  |  |  | - |  |  |  | 20,976 |
Disclosure of detailed information about unrecognized deferred tax assets liabilities [text block] | Unrecognized deferred tax assets / (liabilities)
|  | As of March 31, 202 2 |  |  | As of March 31, 2021 |
Deductible temporary differences |  |  | - |  |  |  | - |
Unrecognized tax losses |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Disclosure of income tax [text block] | Income tax expense recognized in profit or loss
|  | March 31, 202 2 |  |  | March 31, 2021 |  |  | March 31, 2020 |
Current tax expense / (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | 639,982 |  |  |  | 671,877 |  |  |  | 345,707 |
Deferred tax expense / (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | (49,721 | ) |  |  | (603,463 | ) |  |  | (31,368 | )
MAT credit entitlement |  |  |  |  |  |  |  |  |  |  | - |
Total income tax expense / (benefit) |  |  | 590,261 |  |  |  | 68,414 |  |  |  | 314,339 |
Disclosure of Effective Income Tax provision Reconciliation [text block] | A reconciliation of the income tax provision to the amount computed by applying the statutory income tax rate to the income before taxes is summarized below:
|  | Year ended March 31, 202 2 |  |  | Year ended March 31, 2021 |  |  | Year ended March 31, 2020 |
Profit before income taxes |  |  | 1,862,838 |  |  |  | 1,600,276 |  |  |  | 1,019,716 |
Enacted tax rates in India |  |  | 25.17 | % |  |  | 34.94 | % |  |  | 34.94 | %
Computed expected tax expense / (benefit) |  |  | 468,876 |  |  |  | 559,209 |  |  |  | 356,343 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Share based payment expense not deductible for tax purposes |  |  | - |  |  |  | - |  |  |  | - |
Unrecognized deferred tax assets on losses incurred during the year (net of temporary differences, if any) |  |  |  |  |  |  |  |  |  |  |  |
Recognition of previously unrecognised deferred tax asset on temporary differences |  |  | (37,923 | ) |  |  | (267,566 | ) |  |  | 84,588 |
Difference on account differential tax rates in different jurisdictions |  |  | 23,917 |  |  |  | (1,555 | ) |  |  | 7,149 |
Expenses/income not taxable |  |  |  |  |  |  | - |  |  |  | - |
Recognition of current year temporary differences |  |  |  |  |  |  | (129,500 | ) |  |  | (33,028 | )
Recognition of previously unrecognized tax losses |  |  | - |  |  |  | - |  |  |  | (100,713 | )
Difference on account of differential tax rates in different companies |  |  | - |  |  |  | (86,987 | ) |  |  | - |
Effect of expenses that are not deductible in determining taxable profit |  |  | 7,224 |  |  |  | 3,092 |  |  |  | - |
E xpenses/income not taxable |  |  | - |  |  |  | 3,491 |  |  |  | - |
U nrecognized temporary differences |  |  | 14,875 |  |  |  | 2,056 |  |  |  | - |
U tilisation of previously unrecognised temporary differences |  |  | (718 | ) |  |  | (28,182 | ) |  |  | - |
E ffect of rate difference in opening and closing deferred tax |  |  | - |  |  |  | 14,356 |  |  |  | - |
O ther s |  |  | (10,920 | ) |  |  | - |  |  |  | - |
Reversal of previously recognised temporary differences |  |  | 125,591 |  |  |  | - |  |  |  | - |
|  |  | 590,922 |  |  |  | 68,414 |  |  |  | 314,339 |

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sify_DisclosureOfDeferredTaxAssetsAndLiabilitiesAbstract
Namespace Prefix: | sify_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information of unrecognized deferred tax assets (liabilities). + References No definition available. + Details
Name: | sify_DisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsLiabilitiesTextBlock
Namespace Prefix: | sify_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information of recognized deferred tax assets (liabilities). + References No definition available. + Details
Name: | sify_DisclosureOfDetailedInformationOfRecognizedDeferredTaxAssetsLiabilitiesTextBlock
Namespace Prefix: | sify_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
Name: | sify_DisclosureOfEffectiveIncomeTaxProvisionReconciliationTextBlock
Namespace Prefix: | sify_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration