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NOTES TO ACCOUNTS

Infosys Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 662564.94 Cr. P/BV 6.91 Book Value (₹) 230.66
52 Week High/Low (₹) 2006/1307 FV/ML 5/1 P/E(X) 24.80
Bookclosure 30/05/2025 EPS (₹) 64.30 Div Yield (%) 2.70
Year End :2025-03 

2.23 Contingent liabilities and commitments Accounting policy

Contingent liability is a possible obligation arising from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity or a present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or the amount of the obligation cannot be measured with sufficient reliability.

(In ? crore)

Particulars

As at March 31,

2025

2024

Contingent liabilities:

Claims against the Company, not acknowledged as debts™

1,772

2,649

[Amount paid to statutory authorities ?3,815 crore (?8,283 crore)]

Commitments:

Estimated amount of contracts remaining to be executed on capital contracts and not provided for

(net of advances and deposits)®

868

688

Other commitments*

27

5

* Uncalled capital pertaining to investments

(,) As at March 31, 2025 and March 31, 2024, claims against the Company not acknowledged as debts in respect of income tax matters amounted to ?1,290 crore and ?2,260 crore, respectively.

The claims against the Company primarily represent demands arising on completion of assessment proceedings under the Income Tax Act, 1961. These claims are on account of issues of disallowance of expenditure towards software being held as capital in nature, payments made to Associated Enterprises held as liable for withholding of taxes, among others. These matters are pending before various Income Tax Authorities and the Management including its tax advisors expect that its position will likely be upheld on ultimate resolution and will not have a material adverse effect on the Company financial position and results of operations

Amount paid to statutory authorities against the tax claims amounted to ?3,810 crore and ?8,273 crore as at March 31, 2025 and March 31, 2024, respectively.

(2) Capital contracts primarily comprises of commitments for infrastructure facilities and computer equipments.

Legal proceedings

The Company is subject to legal proceedings and claims, which have arisen in the ordinary course of business. The Company's management reasonably expects that such ordinary course legal actions, when ultimately concluded and determined, will not have a material and adverse effect on the Company's results of operations or financial condition.

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