a) Basis of preparation
 
 These financial statements have been prepared in accordance with the
 generally accepted accounting principles in India under the historical
 cost convention on accrual basis, except for certain financial
 instruments which are measured at fair value. These financial
 statements have been prepared to comply in all material aspects with
 the accounting standards notified under Section 211 (3C) [Companies
 (Accounting Standards) Rules, 2006, as amended] and the other relevant
 provisions of the Companies Act, 1956.
 
 b) Use of estimates
 
 The preparation of financial statements requires the management of the
 Company to make estimates and assumptions that affect the reported
 balances of assets and liabilities and disclosures relating to the
 contingent liabilities as at the date of the financial statements and
 reported amounts of income and expenses during the year. Example of
 such estimates include provision for doubtful debts, employee benefits,
 provision for income taxes, accounting for contract costs expected to
 be incurred, the useful lives of depreciable fixed assets and
 provisions for impairment.
 
 c) Fixed Assets
 
 Fixed assets are stated at cost, less accumulated depreciation /
 amortisation. Costs include all expenses incurred to bring the asset to
 its present location and condition.
 
 Fixed assets exclude computers and other assets individually costing Rs
 50,000 or less which are not capitalised except when they are part of a
 larger capital investment programme.
 
 d) Depreciation / Amortisation
 
 Depreciation / amortisation on fixed assets, other than freehold land
 and capital work-in-progress is charged so as to write-off the cost of
 assets, on the following basis:
 
 e) Leases
 
 Assets leased by the Company in its capacity as lessee, where the
 Company has substantially all the risks and rewards of ownership are
 classified as finance lease. Such a lease is capitalised at the
 inception of the lease at lower of the fair value or the present value
 of the minimum lease payments and a liability is recognised for an
 equivalent amount. Each lease rental paid is allocated between the
 liability and the interest cost so as to obtain a constant periodic
 rate of interest on the outstanding liability for each year.
 
 Lease arrangements where the risks and rewards incidental to ownership
 of an asset substantially vest with the lessor, are recognised as
 operating leases. Lease rentals under operating leases are recognised
 in the statement of profit and loss on a straight-line basis.
 
 f) Impairment
 
 At each balance sheet date, the management reviews the carrying amounts
 of its assets included in each cash generating unit to determine
 whether there is any indication that those assets were impaired. If any
 such indication exists, the recoverable amount of the asset is
 estimated in order to determine the extent of impairment loss.
 Recoverable amount is the higher of an assets net selling price and
 value in use. In assessing value in use, the estimated future cash
 flows expected from the continuing use of the asset and from its
 disposal are discounted to their present value using a pre-tax discount
 rate that reflects the current market assessments of time value of
 money and the risks specific to the asset.
 
 Reversal of impairment loss is recognised immediately as income in the
 statement of profit and loss.
 
 g) Investments
 
 Long-term investments are stated at cost, less provision for other than
 temporary diminution in value. Current investments, except for current
 maturities of long term investments, comprising investment in mutual
 funds are stated at the lower of cost and fair value.
 
 h) Employee benefits
 
 (i) Post-employment benefit plans
 
 Contributions to defined contribution retirement benefit schemes are
 recognised as an expense when employees have rendered services
 entitling them to contributions.
 
 For defined benefit schemes, the cost of providing benefits is
 determined using the Projected Unit Credit Method, with actuarial
 valuations being carried out at each balance sheet date. Actuarial
 gains and losses are recognised in full in the statement of profit and
 loss for the period in which they occur. Past service cost is
 recognised immediately to the extent that the benefits are already
 vested, and otherwise is amortised on a straight-line basis over the
 average period until the benefits become vested.
 
 The retirement benefit obligation recognised in the balance sheet
 represents the present value of the defined benefit obligation as
 adjusted for unrecognised past service cost, and as reduced by the fair
 value of scheme assets. Any asset resulting from this calculation is
 limited to the present value of available refunds and reductions in
 future contributions to the scheme.
 
 (ii) Other employee benefits
 
 The undiscounted amount of short-term employee benefits expected to be
 paid in exchange for the services rendered by employees is recognised
 during the period when the employee renders the service. These benefits
 include compensated absences such as paid annual leave, overseas social
 security contributions and performance incentives.
 
 Compensated absences which are not expected to occur within twelve
 months after the end of the period in which the employee renders the
 related services are recognised as an actuarially determined liability
 at the present value of the defined benefit obligation at the balance
 sheet date.
 
 i) Revenue recognition
 
 Revenues from contracts priced on a time and material basis are
 recognised when services are rendered and related costs are incurred.
 
 Revenues from turnkey contracts, which are generally time bound fixed
 price contracts, are recognised over the life of the contract using the
 proportionate completion method, with contract costs determining the
 degree of completion.  Foreseeable losses on such contracts are
 recognised when probable.
 
 Revenues from the sale of equipment are recognised upon delivery, which
 is when title passes to the customer.
 
 Revenues from sale of software licences are recognised upon delivery
 where there is no customisation required. In case of customisation the
 same is recognised over the life of the contract using the
 proportionate completion method.
 
 Revenues from maintenance contracts are recognised pro-rata over the
 period of the contract.
 
 Revenues from Business Process Outsourcing (BPO) services are
 recognised on time and material, fixed price and unit priced contracts.
 Revenue on time and material and unit priced contracts is recognised as
 the related services are rendered. Revenue from fixed price contracts
 is recognised as per the proportionate completion method with contract
 cost determining the degree of completion.
 
 Revenues are reported net of discounts.
 
 Dividends are recorded when the right to receive payment is
 established. Interest income is recognised on time proportion basis
 taking into account the amount outstanding and the rate applicable.
 
 j) Taxation
 
 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. Tax expense relating to foreign operations is determined in
 accordance with tax laws applicable in countries where such operations
 are domiciled.
 
 Minimum alternative tax (MAT) paid in accordance to the tax laws, which
 gives rise to future economic benefits in the form of adjustment of
 future income tax liability, is considered as an asset if there is
 convincing evidence that the Company will pay normal income tax after
 the tax holiday period. Accordingly, MAT is recognised as an asset in
 the balance sheet when it is probable that the future economic benefit
 associated with it will flow to the Company and the asset can be
 measured reliably.
 
 Deferred tax expense or benefit is recognised 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.
 
 In the event of unabsorbed depreciation and carry forward of losses,
 deferred tax assets are recognised only to the extent that there is
 virtual certainty that sufficient future taxable income will be
 available to realise such assets. In other situations, deferred tax
 assets are recognised only to the extent that there is reasonable
 certainty that sufficient future taxable income will be available to
 realise these assets.
 
 Advance taxes and provisions for current income taxes are presented in
 the balance sheet after off-setting advance taxes paid and income tax
 provisions arising in the same tax jurisdiction and where the Company
 intends to settle the asset and liability on a net basis.
 
 The Company offsets deferred tax assets and deferred tax liabilities if
 it has a legally enforceable right and these relate to taxes on income
 levied by the same governing taxation laws.
 
 k) Foreign currency transactions
 
 Income and expenses in foreign currencies are converted at exchange
 rates prevailing on the date of the transaction. Foreign currency
 monetary assets and liabilities other than net investments in
 non-integral foreign operations are translated at the exchange rate
 prevailing on the balance sheet date and exchange gain and loss are
 recognised in the statement of profit and loss. Exchange difference
 arising on a monetary item that, in substance, forms part of an
 enterprises net investments in a non-integral foreign operation are
 accumulated in a foreign currency translation reserve.
 
 Premium or discount on foreign exchange forward and currency option
 contracts are amortised and recognised in the statement of profit and
 loss over the period of the contract. Foreign exchange forward and
 currency option contracts outstanding at the balance sheet date, other
 than designated cash flow hedges, are stated at fair values and any
 gains or losses are recognised in the statement of profit and loss.
 
 l) Derivative instruments and hedge accounting
 
 The Company uses foreign exchange forward and currency option contracts
 to hedge its risks associated with foreign currency fluctuations
 relating to certain firm commitments and forecasted transactions. The
 Company designates these hedging instruments as cash flow hedges.
 
 The use of hedging instruments is governed by the Companys policies
 approved by the Board of Directors, which provide written principles on
 the use of such financial derivatives consistent with the Companys
 risk management strategy.
 
 Hedging instruments are initially measured at fair value, and are
 remeasured at subsequent reporting dates. Changes in the fair value of
 these derivatives that are designated and effective as hedges of future
 cash flows are recognised directly in shareholders funds and the
 ineffective portion is recognised immediately in the statement of
 profit and loss.
 
 Changes in the fair value of derivative financial instruments that do
 not qualify for hedge accounting are recognised in the statement of
 profit and loss as they arise.
 
 Hedge accounting is discontinued when the hedging instrument expires or
 is sold, terminated, or exercised, or no longer qualifies for hedge
 accounting. At that time for forecasted transactions, any cumulative
 gain or loss on the hedging instrument recognised 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 recognised in shareholders funds is transferred to the
 statement of profit and loss for the period.
 
 m) Inventories
 
 Raw materials, sub-assemblies and components are carried at the lower
 of cost and net realisable value. Cost is determined on a weighted
 average basis. Purchased goods-in-transit are carried at cost.
 Work-in-progress is carried at the lower of cost and net realisable
 value. Stores and spare parts are carried at cost, less provision for
 obsolescence. Finished goods produced or purchased by the Company are
 carried at lower of cost and net realisable value. Cost includes direct
 material and labour cost and a proportion of manufacturing overheads.
 
 n) Provisions, Contingent Liabilities and Contingent Assets
 
 A provision is recognised when the Company has a present obligation as
 a result of past event and it is probable that an outflow of resources
 will be required to settle the obligation, in respect of which reliable
 estimate can be made. Provisions (excluding retirement benefits) are
 not discounted to its present value and are determined based on best
 estimate required to settle the obligation at the balance sheet date.
 These are reviewed at each balance sheet date and adjusted to reflect
 the current best estimates. Contingent liabilities are not recognised
 in the financial statements. A contingent asset is neither recognised
 nor disclosed in the financial statements.
 
 o) Cash and cash equivalents
 
 The Company considers all highly liquid financial instruments, which
 are readily convertible into cash and have original maturities of three
 months or less from the date of purchase, to be cash equivalents.