4   Intangible assets       Current year
(₹ In Crore)
Particulars		Gross block												Amortisation										Net block
		As at 1 April 2025		Additions		Additions due to acquisition		Deductions/ adjustments		Foreign currency translations		As at 31 March 2026		As at 1 April 2025		Deductions/ adjustments		For the year		Foreign currency translations		As at 31 March 2026		As at 31 Mar 2026
		(i)		(ii)		(iii)		(iv)		(v)		(vi)=(i)+ (ii)+ (iii)-(iv)+(v)		(vii)		(viii)		(ix)		(x)		(xi)=(vii)- (viii)+(ix) +(x)
Intangible assets
Technical know-how developed/acquired		149.48		271.17		121.79		–		2.53		544.97		133.07		–		54.34		0.17		187.58		357.39
Customer relationships		–		–		751.74		–		14.49		766.23		–		–		7.09		–		7.09		759.14
Trademarks		–		0.15		2,799.87		–		54.45		2,854.47		–		–		8.40		–		8.40		2,846.07
Software		26.90		6.45		251.52		15.35		4.86		274.38		3.24		–		48.36		–		51.60		222.78
Total Intangible assets		176.38		277.77		3,924.92		15.35		76.33		4,440.05		136.31		–		118.19		0.17		254.67		4,185.38
Intangible assets under development		31.60		104.37		1,442.30		205.27		27.73		1,400.73		–		–		–		–		–		1,400.73

        

(a) No revaluation has been done during the year with respect to intangible assets.

(b) In accordance with IndAS 20, investment grants from the public sector are to be treated as compensation for the associated depreciation. The net method according to IndAS 20.24
(reduction of acquisition and production costs resulting in lower depreciation offset) is used.

(c) There are no restrictions over the title of the Group’s intangible assets, nor are any intangible assets pledged as security for liabilities.

(d) For additions due to acquisition refer note 46.

       

Ageing schedule for Intangible assets under development
Particulars		Less than 1 year		1–2 years		2–3 years		More than 3 years		Total
Projects in Progress		84.50		187.46		246.67		882.10		1,400.73
Projects temporarily suspended		–		–		–		–		–
Total		84.50		187.46		246.67		882.10		1,400.73

      

There are no delayed and overrun projects.

    

Previous year

(₹ In Crore)

Particulars

Gross block

Amortisation

Net block

As at 1 April 2024

Additions

Additions due to acquisition

Deductions/ adjustments

Foreign currency translations

As at 31 March 2025

As at 1 April 2024

Deductions/ adjustments

For the year

Foreign currency translations

As at 31 March 2025

As at 31 Mar 2025

(i)

(ii)

(iii)

(iv)

(v)

(vi)=(i)+(ii)+ (iii)-(iv)+(v)

(vii)

(viii)

(ix)

(x)

(xi)=(vii)-(viii)+(ix)+(x)

Intangible assets

Technical know–how developed/acquired

131.30

18.18

–

–

–

149.48

119.38

–

13.69

–

133.07

16.41

Software

9.51

17.39

–

–

–

26.90

0.42

–

2.82

–

3.24

23.66

Total Intangible assets

140.81

35.57

–

–

–

176.38

119.80

–

16.51

–

136.31

40.07

Intangible assets under development

6.87

39.64

–

14.91

–

31.60

–

–

–

–

–

31.60

        

(a) No revaluation has been done during the year with respect to intangible assets.

(b) In accordance with IndAS 20, investment grants from the public sector are to be treated as compensation for the associated depreciation. The net method according to IndAS 20.24 (reduction of acquisition and production costs resulting in lower depreciation offset) is used.

(c) There are no restrictions over the title of the Group’s intangible assets, nor are any intangible assets pledged as security for liabilities.

(d) For additions due to acquisition refer note 46.

       

Ageing schedule for Intangible assets under development
Particulars		Less than 1 year		1–2 years		2–3 years		More than 3 years		Total
Projects in Progress		31.60		–		–		–		31.60
Projects temporarily suspended		–		–		–		–		–
Total		31.60		–		–		–		31.60

There are no delayed and overrun projects.