These financial statements have been prepared on an accrual basis and
 under historical cost convention and in compliance, in all material
 aspects, with the applicable accounting principles in India, the
 applicable accounting standards notified under section 211 (3C) and the
 relevant provisions of the Companies Act, 1956. The significant
 accounting policies adopted by the Company are detailed below:
 
 i) Fixed Assets, Intangible Assets and Capital Work-in-Progress
 
 Fixed assets are stated at cost, less accumulated depreciation. Direct
 costs are capitalized until fixed assets are ready for use. Capital
 work-in-progress comprises outstanding advances paid to acquire fixed
 assets and the cost of fixed assets that are not yet ready for their
 intended use at the Balance Sheet date. Intangible assets are recorded
 at the consideration paid for acquisition.
 
 ii) Depreciation and Amortization
 
 Depreciation and amortization is provided on a pro-rata basis on the
 straight-line method over the estimated useful lives of the assets
 determined as follows: -
 
 Leasehold Land                 Over the period of lease.
 
 Leasehold Improvements         3 years or lease period 
                                whichever is lower
 
 Computers, Related Accessories 
 and Software                   2-5 years
 
 All other assets comprising of Building, Plant & Machinery, Furniture
 and Fixtures, Vehicles and Patents are depreciated/ amortized on
 straight-line method at the rates prescribed under Schedule XIV to the
 Companies Act, 1956.
 
 Further, computer systems and software are technically evaluated each
 year for their useful economic life and the unamortized depreciable
 amount of the asset is charged to Profit and Loss Account as
 depreciation over their revised remaining useful life.
 
 iii) Impairment of Assets
 
 All assets other than inventories, investments and deferred tax asset
 are reviewed for impairment, wherever events or changes in
 circumstances indicate that the carrying amount may not be recoverable.
 Assets whose carrying value exceeds their recoverable amount are
 written down to the recoverable amount.
 
 iv) investments
 
 Long-term investments are valued at their acquisition cost. Any decline
 in the value of the investment, other than a temporary decline, is
 recognized and provided for in the Profit and Loss Account. Short-term
 investments are carried at cost or their market values whichever is
 lower.
 
 v) Revenue Recognition Software Services
 
 The Company derives a substantial part of its revenue from time and
 material contracts where the revenue is recognized on a man month
 basis. Also, the Company derives revenues from fixed price contracts
 where revenue is recognized based on proportionate completion method
 and foreseeable losses on the completion of contract if any, are
 provided for.
 
 Revenues from the sale of equipment are recognized upon delivery, which
 is, when the title passes to the customer.
 
 Revenue from other services is recognized as the related services are
 performed.
 
 Dividend
 
 Dividend income is recognized when the right to receive dividend is
 established.
 
 Interest
 
 Interest on Loans and Fixed Deposits are booked on time proportion
 basis taking into account the amounts invested and Rate of Interest.
 
 vi) Employee Benefits
 
 a) Retirement Benefit Plans: - Provident Fund
 
 TThe Company makes contribution to the NIIT Technologies Limited
 Employees Provident Fund Trust. The above Trust has been notified on
 20th March 2009, by Ministry of Labour and Employment, Government of
 India as an exempt trust. The Trust is a defined benefit plan to the
 extent that the Company has an obligation to make good the shortfall,
 if any, between the return from the investment of the Trust and
 interest rate notified every year by the Government. The Companys
 obligation towards any shortfall is actuarially determined and provided
 for.
 
 The Companys contribution towards Provident Fund is charged to Profit
 and Loss Account.
 
 - Superannuation
 
 The Company makes defined contribution to a Trust established for this
 purpose by the Company.  The Company has no further obligation beyond
 its monthly contributions.
 
 The Companys contribution towards Superannuation Fund is charged to
 Profit and Loss Account.
 
 - Gratuity
 
 Gratuity is a post employment defined benefit plan. The liability
 recognized in the Balance Sheet in respect of Gratuity is the present
 value of the defined benefit obligation at the Balance Sheet date less
 the fair value of plan assets. The defined benefit obligation is
 calculated annually by an independent actuary using the projected unit
 credit method. Actuarial gains and losses are charged or credited to
 the Profit and Loss Account in the year in which such gains or losses
 arise.
 
 - Overseas Employees
 
 In respect of employees of the overseas branch, the Company makes
 defined contribution on a monthly basis towards the retirement benefit
 plan which is charged to the Profit and Loss Account.
 
 b) Compensated absences
 
 The Liability in respect of compensated absences is provided both for
 encashable leave and those expected to be availed based on actuarial
 valuation, which considers undiscounted value of the benefits expected
 to be paid/availed during the next one year and appropriate discounted
 value for the benefits expected to be paid/availed after one year.
 
 c) Employee Stock Option Plan
 
 The stock options granted under NIIT Technologies Employees Stock
 Option Plan 2005 is accounted for as per the accounting treatment
 prescribed by Employee Stock Option Scheme and Employee stock Purchase
 Guidelines, 1999, issued by Securities and Exchange Board of India,
 whereby the intrinsic value of the option being excess of market value
 of the underlying share immediately prior to date of grant over its
 exercise price is recognized as deferred employee compensation with a
 credit to employee stock option outstanding account. The deferred
 employee compensation is charged to Profit and Loss Account on straight
 line basis over the vesting period of the option. The balance in
 employee stock option outstanding account net of any un-amortized
 deferred employee compensation is shown separately as part of
 shareholders funds.
 
 vii) Foreign Currency Transactions
 
 Transactions in foreign currency are accounted for at standard rates
 determined periodically, which approximate the actual rates, and all
 monetary assets and liabilities in foreign currency are restated at the
 year-end. Gain/ Loss arising out of fluctuations on realization/
 payment or restatement, is charged / credited to the Profit and Loss
 Account.
 
 The operations of the Companys overseas branch in USA is considered
 integral in nature and the balances / and transactions of the branches
 are translated using the aforesaid principle.
 
 viii) Hedge Accounting
 
 In accordance with its Risk management policies and procedures, the
 Company uses derivative instruments such as foreign currency forward
 contracts and currency options to hedge its risks associated with
 foreign currency fluctuations relating to certain firm commitments and
 highly probable forecasted transactions.  The derivatives that qualify
 for hedge accounting and designated as cash flow hedges are initially
 measured at fair value and are re-measured at a subsequent reporting
 date and the changes in the fair value of the derivatives i.e. gain or
 loss (net of tax impact) is recognized directly in shareholders funds
 under hedging reserve to the extent considered highly effective. Gain
 or loss on derivative instruments that either do not qualify for hedge
 accounting or are not designated as cash flow hedges or designated as
 cash flow hedges to the extent considered ineffective are recognized in
 the Profit and Loss Account.
 
 Hedge accounting is discontinued when the hedging instrument expires,
 sold, terminated or exercised or o longer qualifies for hedge
 accounting. The cumulative gain or loss on the hedging instrument
 recognized in shareholders funds under hedging reserve is retained
 there until the forecasted transaction occurs subsequent to which the
 same is adjusted against the related transaction in Profit and Loss
 Account. If a hedged transaction is no longer expected to occur, the
 net cumulative gain or loss recognized in shareholders fund is
 transferred to Profit and Loss Account in the same period.
 
 ix) Borrowing Cost
 
 Borrowing costs are expensed in the year in which it is incurred except
 where the cost is incurred during the construction of an asset that
 takes a substantial period to get ready for its intended use in which
 case it is capitalized.
 
 x) Taxation
 
 Tax expense comprising of both current tax (including Fringe Benefit
 Tax) and deferred tax from operations in India and overseas branches,
 is included in determining the net results for the year. Deferred tax
 refects the effect of temporary timing differences between the assets
 and liabilities recognized for financial reporting purposes and the
 amounts that are recognized for current tax purposes. As a matter of
 prudence deferred tax assets are recognized and carried forward only to
 the extent, there is a reasonable certainty that sufficient future
 taxable income will be available against which such deferred tax assets
 can be realized.
 
 Current tax for operations in India and overseas branches is determined
 based on the provisions of respective tax regulations.
 
 Minimum Alternative Tax (MAT) credit asset is recognized in the Balance
 Sheet where it is likely that it will be adjusted against the discharge
 of the tax liability in future under the Income Tax Act, 1961.
 
 xi) Provisions and Contingencies
 
 The Company creates a provision when there is present obligation as a
 result of a past event that probably requires an outflow of resources
 and a reliable estimate can be made of the amount of obligation. A
 disclosure for a contingent liability is made when there is a possible
 obligation or a present obligation that probably will not require an
 outflow of resources or where a reliable estimate of the obligation
 cannot be made.
 
 xii) Leases
 
 Lease rental in respect of operating lease arrangements are charged to
 expense on a straight line basis over the term of the related lease
 agreement.
 
 xiii) Earning Per Share
 
 The earnings considered in ascertaining the Companys Earning Per Share
 (‘EPS) comprises the net profit after tax. The number of shares used
 in computing the basic EPS is the weighted average number of shares
 outstanding during the year. The diluted EPS is calculated on the same
 basis as basic EPS, after adjusting for the effects of potential
 dilutive equity shares.