(a) Basis of preparation of financial statements
 
 The financial statements have been prepared to comply with the
 Accounting Standards notified by Companies (Accounting Standards)
 Rules, 2006, (as amended) the provisions of the Companies Act, 1956 and
 guidelines issued by the Securities and Exchange Board of India (SEBI)
 in India, under the historical cost convention with the exception of
 land and buildings of Patni, which have been revalued, on the accrual
 basis of accounting. The financial statements have been prepared under
 the historical cost convention on an accrual basis except for certain
 financial instruments which are measured at fair values. The accounting
 policies have been consistently applied by the Company and are
 consistent with those used in the previous year.
 
 (b) Use of Estimates
 
 The preparation of financial statements in conformity with generally
 accepted accounting principles requires management to make estimates
 and assumptions that affect the reported amounts of assets and
 liabilities and disclosure of contingent liabilities at the date of the
 financial statements and the results of operations during the reporting
 period. Although these estimates are based upon management''s best
 knowledge of current events and actions, actual results could differ
 from these estimates.
 
 (c) Fixed assets and depreciation/amortisation
 
 Fixed assets are stated at cost less accumulated depreciation, except
 for items of land and buildings which were revalued in March 1995. Cost
 includes inward freight, duties, taxes and incidental expenses related
 to acquisition and installation of the asset. Depreciation is provided
 on the Straight Line Method (''SLM'') based on the estimated useful lives
 of the assets as determined by the management. For additions and
 disposals, depreciation is provided pro-rata for the period of use.
 Lease hold land is amortised over the period of lease.
 
 With effect from 1 April 2011, the Company has aligned the estimated
 useful lives of furniture and fixtures and electrical installations
 with those followed by iGATE Corporation, its ultimate parent Company.
 
 The rates of depreciation based on the estimated useful lives of fixed
 assets are higher than those prescribed under Schedule XIV to the
 Companies Act, 1956. The useful lives of fixed assets are stated below:
 
 (d) Impairment of assets
 
 The carrying amounts of assets are reviewed at each balance sheet date
 if there is any indication of impairment based on internal/external
 factors. An impairment loss is recognized wherever the carrying amount
 of an asset exceeds its recoverable amount. The recoverable amount is
 the greater of the asset''s net selling price and value in use. In
 assessing value in use, the estimated future cash flows are discounted
 to their present value using a pre-tax discount rate that reflects
 current market assessments of the time value of money and risks
 specific to the asset.
 
 (e) Leases
 
 Finance leases, which effectively transfer to the Company substantially
 all the risks and benefits incidental to ownership of the leased item,
 are capitalised at the lower of the fair value and present value of the
 minimum lease payments at the inception of the lease term and disclosed
 as leased assets. Lease payments are apportioned between the finance
 charges and reduction of the lease liability based on the implicit rate
 of return. Finance charges are charged directly against income.
 
 Leases where the lessor effectively retains substantially all the risks
 and benefits of ownership of the leased item, are classified as
 operating leases. Operating lease payments are recognized as an expense
 in the Profit and Loss account on a straight-line basis over the lease
 term.
 
 (f) Revenue and cost recognition
 
 The Company derives its revenues primarily from software services and
 BPO services. Revenue from time-and-material contracts is recognized as
 related services are rendered. The Company''s fixed price contracts
 include application maintenance and support services, on which revenue
 is recognized rateably over the term of maintenance. Revenue with
 respect to other fixed price contracts is recognized on a proportional
 performance method where the price for an entire project is agreed upon
 for a pre-determined fee before the project starts.
 
 Unbilled revenue represents revenues recognized in excess of amounts
 billed. These amounts are billed after the milestones specified in the
 agreement are achieved and the customer acceptance for the same is
 received. Billings in excess of revenue recognized is disclosed as
 deferred revenue and is grouped under current liability.
 
 i) Software services
 
 Provision for estimated losses on uncompleted fixed price contracts are
 made in the year in which such losses are determined.
 
 The Company grants volume discounts to certain customers, which are
 computed based on a pre-determined percentage of the total revenues
 from those customers during a specified period, as per the terms of the
 contract.  These discounts are earned only after the customer has
 provided a specified cumulative level of revenues in the specified
 period. The Company reports revenues net of discounts offered to
 customers.
 
 Revenue on maintenance contracts is recognized rateably over the term
 of maintenance.
 
 Revenues are shown net of sales tax, value added tax, service tax and
 applicable discounts and allowances.
 
 ii) BPO services
 
 Revenues from BPO Services are derived from both time-based and
 transaction-priced contracts. Revenue is recognized as the related
 services are performed, in accordance with the specific terms of the
 contracts with the customer.
 
 iii) Dividend income
 
 Dividend income is recognized when the Company''s right to receive
 dividend is established. Interest income is recognized on the time
 proportion basis.
 
 (g) Employee retirement and other benefits Provident fund
 
 Retirement benefits in the form of Provident Fund is a defined
 contribution scheme and the contributions are charged to the Profit and
 Loss Account of the year when the contributions to the respective funds
 are due. There are no other obligations other than the contribution
 payable to the respective funds.
 
 Gratuity
 
 Gratuity liability is defined benefit obligation and is provided for on
 the basis of an actuarial valuation on projected unit made at the end
 of each financial year.
 
 Pension
 
 Certain directors of the Group are entitled to receive pension benefit
 upon retirement or on termination from employment @ 50% of their last
 drawn monthly salary. The pension is payable from the time the eligible
 director reaches the age of sixty-five in respect of Founder directors
 of Patni India and is payable to the director or the surviving spouse.
 The liability for pension is actuarially determined by an independent
 actuary at the end of each financial year using the Projected Unit
 Credit Method, which recognizes each period of service as giving rise
 to additional unit of employee benefit entitlement and measures each
 unit separately to build up the final obligation.
 
 Others
 
 The Company''s liabilities towards compensated absences are determined
 on the basis of actuarial valuations, as at balance sheet date, carried
 out by an independent actuary using Projected Unit Credit Method.
 Actuarial gain and losses comprise experience adjustments and the
 effects of changes in actuarial assumption and are recognized
 immediately in the Profit and Loss Account.
 
 (h) Foreign currency transactions India Operations
 
 Transactions in foreign currency are recorded at the exchange rate
 prevailing on the date of the transaction. Foreign currency denominated
 monetary assets and monetary liabilities at the year-end are translated
 at the year-end exchange rate. Exchange rate differences resulting from
 foreign exchange transactions settled during the year, including
 year-end translation of monetary assets and liabilities are recognized
 in the profit and loss account. Non-monetary foreign currency items
 which are carried in terms of historical cost are reported using the
 exchange rate at the date of transactions.
 
 Foreign branch office Integral operations
 
 Income and Expenditure other than depreciation costs are translated
 into the reporting currency at the prevailing exchange rates at the
 date of the transaction. Foreign currency denominated monetary assets
 and monetary liabilities at balance sheet date are translated at
 exchange rates prevailing on the date of the balance sheet. Fixed
 assets are translated at exchange rates on the date of the transaction
 and depreciation on fixed assets is translated at the exchange rates
 used for translation of the underlying fixed assets. Net exchange
 difference resulting from translation of items, in the financial
 statements of the foreign branches is recognized in the profit and loss
 account.
 
 Hedging
 
 a) Cash flow hedging
 
 The Company uses derivative financial instruments (foreign currency
 forward and option contracts) to hedge its risks associated with
 foreign currency fluctuations relating to certain forecasted
 transactions.
 
 The use of foreign currency forward contracts and options are governed
 by the Company''s policies, which provide written principles on the use
 of such financial derivatives consistent with the Company''s risk
 management strategy.  The Company does not use derivative financial
 instruments for speculative purposes.
 
 The derivative instruments are initially measured at fair value, and
 are re measured at subsequent reporting dates in accordance with
 recognition and measurement principles of AS - 30 Financial
 Instruments : Recognition and Measurement.
 
 In respect of derivative contracts which are replaced with successive
 new contracts up to the period in which the forecasted transactions are
 expected to occur (roll-over hedging), the hedge effectiveness is
 assessed based on changes in fair value attributable to changes in spot
 prices, are recorded in hedging reserve account under reserves until
 the hedged transactions occur and at that time are recognized in the
 profit and loss account. Accordingly, the changes in the fair value of
 the contract related to the changes in the difference between the spot
 price and the forward price i.e. forward premium/discount are excluded
 from assessment of hedge effectiveness and is recognized in Profit and
 Loss Account and are included in foreign exchange gain (loss).
 
 In respect of derivative contracts which hedge the foreign currency
 risk associated with the both anticipated sales transaction and the
 collection thereof i.e. dual purpose hedges, the hedge effectiveness is
 assessed based on overall changes in fair value, and the effective
 portion of gains or losses are included in hedging reserve account
 under reserves. Effective portion of gain or loss attributable to
 forecasted sales are reclassified from hedging reserve account under
 reserves and recognized in Profit and Loss Account when the sales
 occur. Post the date of sales, the Company reclassifies an amount from
 hedging reserve account under reserves to earnings to offset foreign
 currency translation gain/loss recorded for receivable during the
 period. Further, the Company determines the amount of cost to be
 ascribed to each period of the hedging relationship based on the
 functional currency interest rate implicit in the hedging relationship
 and recognizes this cost by reclassifying from hedging reserve account
 under reserves to Profit and Loss Account for recognized receivables
 based on pro-rata method.
 
 Hedge accounting is discontinued from the last testing date when the
 hedging instrument expires or is sold, terminated, or exercised, or no
 longer qualifies for hedge accounting. Cumulative gain or loss on such
 hedging instrument recognized in shareholders'' funds is retained there
 until the forecasted transaction occurs. If a hedged transaction is no
 longer expected to occur, the net cumulative gain or loss recognized in
 shareholders'' funds is transferred to profit and loss account for the
 year.
 
 b) Hedging of monetary assets and liabilities
 
 The premium or discount arising at the inception of forward exchange
 contracts and option is amortised as expense or income over the life of
 the contract. Exchange differences on such contracts are recognized in
 the statement of profit and loss in the year in which the exchange
 rates change. Any profit or loss arising on cancellation or renewal of
 forward exchange contract is recognized as income or as expense for the
 year.
 
 (i) Investments
 
 Trade investments are the investments made to enhance the Company''s
 business interests. Investments that are readily realisable and
 intended to be held for not more than a year are classified as current
 investments. All other investments are classified as long-term
 investments. Current investments are carried at lower of cost and fair
 value determined on an individual investment basis. Long-term
 investments are carried at cost. However, provision for diminution in
 value is made to recognize a decline other than temporary in the value
 of the investments.
 
 (j) Taxation
 
 Tax expense comprises current and deferred tax. Current income tax
 expense comprises taxes on income from operations in India and in
 foreign jurisdictions. Income tax payable in India is determined in
 accordance with the provisions of the Income Tax Act, 1961 and tax
 expense relating to overseas operations is determined in accordance
 with tax laws applicable in countries where such operations are
 domiciled.
 
 Deferred tax expense or benefit is recognized on timing differences
 being the difference between taxable income and accounting income that
 originate in one period and are capable of reversal in one or more
 subsequent periods.
 
 Deferred tax assets and liabilities are measured using the tax rates
 and tax laws that have been enacted or substantively enacted by the
 balance sheet date. Deferred tax assets and deferred tax liabilities
 are offset, if a legally enforceable right exists to set off current
 tax assets against current tax liabilities and the deferred tax assets
 and deferred tax liabilities relate to the taxes on income levied by
 the same governing taxation laws.
 
 Deferred tax assets are recognized only to the extent that there is
 reasonable certainty that sufficient future taxable income will be
 available against which such deferred tax assets can be realised. In
 situations where the Company has unabsorbed depreciation or carry
 forward tax losses, all deferred tax assets are recognized only if
 there is virtual certainty supported by convincing evidence that they
 can be realised against future taxable profits.
 
 At each balance sheet date the Company re-assesses recognized and
 unrecognized deferred tax assets. The Company writes-down the carrying
 amount of a deferred tax asset to the extent that it is no longer
 reasonably certain or virtually certain, as the case may be, that
 sufficient future taxable income will be available against which the
 deferred tax asset can be realised. Any such write-down is reversed to
 the extent that it becomes reasonably certain or virtually certain, as
 the case may be, that sufficient future taxable income will be
 available. The Company recognizes unrecognized deferred tax assets to
 the extent that it has become reasonably certain or virtually certain,
 as the case may be, that sufficient future taxable income will be
 available against which such deferred tax assets can be realised.
 
 Minimum Alternative Tax (MAT) credit is recognized as an asset only
 when and to the extent there is convincing evidence that the Company
 will pay normal income tax during the specified period. In the year in
 which the MAT credit becomes eligible to be recognized as an asset in
 accordance with the recommendations contained in guidance note issued
 by the Institute of Chartered Accountants of India, the said asset is
 created by way of a credit to the profit and loss account and shown as
 MAT Credit Entitlement. The Company reviews the same at each balance
 sheet date and writes down the carrying amount of MAT Credit
 Entitlement to the extent there is no longer convincing evidence to the
 effect that Company will pay normal income tax during the specified
 period.
 
 (k) Earnings per share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the period attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the period. For the
 purpose of calculating diluted earnings per share, the net profit or
 loss for the period attributable to equity shareholders and the
 weighted average number of shares outstanding during the period are
 adjusted for the effects of all dilutive potential equity shares.
 
 (l) Provisions and contingent liabilities
 
 Warranty costs on sale of services are accrued based on management''s
 estimates and historical data at the time related revenues are
 recorded.
 
 The Company creates a provision when there is present obligation as a
 result of a past event that probably requires an outflow of resources
 embodying in economic benefits and a reliable estimate can be made of
 the amount of the obligation. A disclosure for a contingent liability
 is made when there is a possible obligation or a present obligation
 that may, but probably will not, require an outflow of resources. When
 there is a possible obligation or a present obligation in respect of
 which the likelihood of outflow of resources is remote, no provision or
 disclosure is made.
 
 Provisions are reviewed at each balance sheet date and adjusted to
 reflect the current best estimate. If it is no longer probable that an
 outflow of resources would be required to settle the obligation, the
 provision is reversed.
 
 Contingent assets are not recognized in the financial statements.
 However, contingent assets are assessed continually and if it is
 virtually certain that an inflow of economic benefits will arise, the
 asset and related income are recognized in the period in which the
 change occurs.
 
 (m) Employee stock options
 
 The Company determines the compensation cost based on intrinsic value
 method. The compensation cost is amortized on a straight line basis
 over the vesting period. Measurement and disclosure of the employee
 share-based payment plans is done in accordance with SEBI (Employee
 Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines,
 1999 and the Guidance Note on Accounting for Employee Share-based
 Payments, issued by the Institute of Chartered Accountants of India.
 
 (n) Cash and cash equivalents
 
 Cash and cash equivalents for the purposes of cash flow statement
 comprise cash at bank and in hand and short-term investments with an
 original maturity of three months or less.