<?xml version="1.0" encoding="UTF-8"?>
<!--FRIndAs-->
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin/in-bse-fin-ent" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-bse-fin-types="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-types" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="Ind-AS_entry_point_2020-03-31.xsd"/><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneExpenses1D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OtherExpenses1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneExpenses2D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OtherExpenses2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneExpenses3D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OtherExpenses3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable1D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable2D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable3D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable4D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable5D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance1D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance2D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance3D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance4D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportableFinance5D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable31I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable32I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable33D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable33I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable34D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable34I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable35D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable35I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable41I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable42I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable43D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable43I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable44D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable44I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments4Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable45D"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="OneReportable45I"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:ReportableSegments5Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>ItemsThatWillNotBeReclassifiedToProfitAndLoss1</in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillBeReclassifiedToProfitAndLoss11"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain>ItemsThatWillBeReclassifiedToProfitAndLoss1</in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillBeReclassifiedToProfitAndLoss12"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain>ItemsThatWillBeReclassifiedToProfitAndLoss2</in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillBeReclassifiedToProfitAndLoss13"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain>ItemsThatWillBeReclassifiedToProfitAndLoss3</in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="D_ItemsThatWillBeReclassifiedToProfitAndLoss14"><xbrli:entity><xbrli:identifier scheme="http://www.bseindia.com/bse-fin/ScripCode">500510</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossAxis"><in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain>ItemsThatWillBeReclassifiedToProfitAndLoss4</in-bse-fin:ItemsThatWillBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-bse-fin:ScripCode contextRef="OneD">500510</in-bse-fin:ScripCode><in-bse-fin:Symbol contextRef="OneD">LT</in-bse-fin:Symbol><in-bse-fin:ISIN contextRef="OneD">INE018A01030</in-bse-fin:ISIN><in-bse-fin:NameOfTheCompany contextRef="OneD">LARSEN &amp; TOUBRO LIMITED</in-bse-fin:NameOfTheCompany><in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity><in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2022-04-01</in-bse-fin:DateOfStartOfFinancialYear><in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2023-03-31</in-bse-fin:DateOfEndOfFinancialYear><in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2022-07-26</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved><in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2022-07-12</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange><in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency><in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Crores</in-bse-fin:LevelOfRoundingUsedInFinancialStatements><in-bse-fin:ReportingQuarter contextRef="OneD">First quarter</in-bse-fin:ReportingQuarter><in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment><in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2022-07-26</in-bse-fin:DateOfStartOfBoardMeeting><in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">14:30:00</in-bse-fin:StartTimeOfBoardMeeting><in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2022-07-26</in-bse-fin:DateOfEndOfBoardMeeting><in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">17:10:00</in-bse-fin:EndTimeOfBoardMeeting><in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification><in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2022-04-01</in-bse-fin:DateOfStartOfReportingPeriod><in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2022-06-30</in-bse-fin:DateOfEndOfReportingPeriod><in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited><in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Standalone</in-bse-fin:NatureOfReportStandaloneConsolidated><in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">202116900000</in-bse-fin:RevenueFromOperations><in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">5678500000</in-bse-fin:OtherIncome><in-bse-fin:Income contextRef="OneD" unitRef="INR" decimals="-5">207795400000</in-bse-fin:Income><in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">110981600000</in-bse-fin:CostOfMaterialsConsumed><in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-6">1958000000</in-bse-fin:PurchasesOfStockInTrade><in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">-14431600000</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade><in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-6">19265000000</in-bse-fin:EmployeeBenefitExpense><in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-6">5045000000</in-bse-fin:FinanceCosts><in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">3420700000</in-bse-fin:DepreciationDepletionAndAmortisationExpense><in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">68883300000</in-bse-fin:OtherExpenses><in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-6">195122000000</in-bse-fin:Expenses><in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">12673400000</in-bse-fin:ProfitBeforeExceptionalItemsAndTax><in-bse-fin:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ExceptionalItemsBeforeTax><in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">12673400000</in-bse-fin:ProfitBeforeTax><in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">3907700000</in-bse-fin:CurrentTax><in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">-346500000</in-bse-fin:DeferredTax><in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">3561200000</in-bse-fin:TaxExpense><in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement><in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">9112200000</in-bse-fin:ProfitLossForPeriodFromContinuingOperations><in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax><in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:TaxExpenseOfDiscontinuedOperations><in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax><in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod><in-bse-fin:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-5">9112200000</in-bse-fin:ProfitLossForPeriod><in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">-3982700000</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes><in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">5129500000</in-bse-fin:ComprehensiveIncomeForThePeriod><in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent><in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-7">0</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests><in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">2810300000</in-bse-fin:PaidUpValueOfEquityShareCapital><in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital><in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">6.49</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations><in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">6.48</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations><in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">6.49</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">6.48</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-bse-fin:DebtEquityRatio contextRef="OneD" unitRef="pure" decimals="INF">0.0034</in-bse-fin:DebtEquityRatio><in-bse-fin:DebtServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.0038</in-bse-fin:DebtServiceCoverageRatio><in-bse-fin:InterestServiceCoverageRatio contextRef="OneD" unitRef="pure" decimals="INF">0.0351</in-bse-fin:InterestServiceCoverageRatio><in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">(i) During the quarter, the Company has allotted 1,16,098 equity shares of Rs 2 each fully paid-up, on exercise of stock options by employees in accordance with the Company's stock option schemes. &lt;BR&gt; 
(ii) The Company will assess the impact of Code on Wages, 2019 and the Code on Social Security, 2020 and give effect in the financial statements when the date of implementation of these codes and the Rules/Schemes thereunder are notified. &lt;BR&gt; 
(iii) Figures for the quarter ended March 31, 2022 represent the difference between audited figures for the financial year and the limited reviewed figures for the nine months period ended December 31, 2021.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-bse-fin:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Sub-contracting charges</in-bse-fin:DescriptionOfOtherExpenses><in-bse-fin:OtherExpenses contextRef="OneExpenses1D" unitRef="INR" decimals="-5">34747900000</in-bse-fin:OtherExpenses><in-bse-fin:DescriptionOfOtherExpenses contextRef="OneExpenses2D">Other manufacturing, construction and operating expenses</in-bse-fin:DescriptionOfOtherExpenses><in-bse-fin:OtherExpenses contextRef="OneExpenses2D" unitRef="INR" decimals="-5">27728300000</in-bse-fin:OtherExpenses><in-bse-fin:DescriptionOfOtherExpenses contextRef="OneExpenses3D">Sales, administration and other expenses</in-bse-fin:DescriptionOfOtherExpenses><in-bse-fin:OtherExpenses contextRef="OneExpenses3D" unitRef="INR" decimals="-5">6407100000</in-bse-fin:OtherExpenses><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable1D">Infrastructure Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentRevenue contextRef="OneReportable1D" unitRef="INR" decimals="-5">134677800000</in-bse-fin:SegmentRevenue><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable2D">Energy Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentRevenue contextRef="OneReportable2D" unitRef="INR" decimals="-5">44176400000</in-bse-fin:SegmentRevenue><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable3D">Hi-Tech Manufacturing</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentRevenue contextRef="OneReportable3D" unitRef="INR" decimals="-5">13880700000</in-bse-fin:SegmentRevenue><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable4D">Others</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentRevenue contextRef="OneReportable4D" unitRef="INR" decimals="-5">11711900000</in-bse-fin:SegmentRevenue><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable5D">Less: Inter-segment assets/liabilities</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentRevenue contextRef="OneReportable5D" unitRef="INR" decimals="-7">0</in-bse-fin:SegmentRevenue><in-bse-fin:SegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">204446800000</in-bse-fin:SegmentRevenue><in-bse-fin:InterSegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">2329900000</in-bse-fin:InterSegmentRevenue><in-bse-fin:SegmentRevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">202116900000</in-bse-fin:SegmentRevenueFromOperations><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Infrastructure Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" unitRef="INR" decimals="-5">6785700000</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Energy Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" unitRef="INR" decimals="-5">2918300000</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableFinance3D">Hi-Tech Manufacturing</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance3D" unitRef="INR" decimals="-5">1503100000</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableFinance4D">Others</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance4D" unitRef="INR" decimals="-5">1879700000</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableFinance5D">Less: Inter-segment assets/liabilities</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance5D" unitRef="INR" decimals="-7">0</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">13086800000</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts><in-bse-fin:SegmentFinanceCosts contextRef="OneD" unitRef="INR" decimals="-6">5045000000</in-bse-fin:SegmentFinanceCosts><in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" unitRef="INR" decimals="-5">-4631600000</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-bse-fin:SegmentProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">12673400000</in-bse-fin:SegmentProfitBeforeTax><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable31D">Infrastructure Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentAssets contextRef="OneReportable31I" unitRef="INR" decimals="-5">773019800000</in-bse-fin:SegmentAssets><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable32D">Energy Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentAssets contextRef="OneReportable32I" unitRef="INR" decimals="-5">178926400000</in-bse-fin:SegmentAssets><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable33D">Hi-Tech Manufacturing</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentAssets contextRef="OneReportable33I" unitRef="INR" decimals="-5">82786300000</in-bse-fin:SegmentAssets><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable34D">Others</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentAssets contextRef="OneReportable34I" unitRef="INR" decimals="-6">72247000000</in-bse-fin:SegmentAssets><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable35D">Less: Inter-segment assets/liabilities</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentAssets contextRef="OneReportable35I" unitRef="INR" decimals="-6">-9617000000</in-bse-fin:SegmentAssets><in-bse-fin:SegmentAssets contextRef="OneI" unitRef="INR" decimals="-5">1097362500000</in-bse-fin:SegmentAssets><in-bse-fin:UnAllocableAssets contextRef="OneI" unitRef="INR" decimals="-5">587087500000</in-bse-fin:UnAllocableAssets><in-bse-fin:NetSegmentAssets contextRef="OneI" unitRef="INR" decimals="-7">1684450000000</in-bse-fin:NetSegmentAssets><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable41D">Infrastructure Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentLiabilities contextRef="OneReportable41I" unitRef="INR" decimals="-5">531495700000</in-bse-fin:SegmentLiabilities><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable42D">Energy Projects</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentLiabilities contextRef="OneReportable42I" unitRef="INR" decimals="-5">141883200000</in-bse-fin:SegmentLiabilities><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable43D">Hi-Tech Manufacturing</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentLiabilities contextRef="OneReportable43I" unitRef="INR" decimals="-5">50144900000</in-bse-fin:SegmentLiabilities><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable44D">Others</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentLiabilities contextRef="OneReportable44I" unitRef="INR" decimals="-5">37715400000</in-bse-fin:SegmentLiabilities><in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportable45D">Less: Inter-segment assets/liabilities</in-bse-fin:DescriptionOfReportableSegment><in-bse-fin:SegmentLiabilities contextRef="OneReportable45I" unitRef="INR" decimals="-6">-9617000000</in-bse-fin:SegmentLiabilities><in-bse-fin:SegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">751622200000</in-bse-fin:SegmentLiabilities><in-bse-fin:UnAllocableLiabilities contextRef="OneI" unitRef="INR" decimals="-5">256498200000</in-bse-fin:UnAllocableLiabilities><in-bse-fin:NetSegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1008120400000</in-bse-fin:NetSegmentLiabilities><in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">(i) The Company has reported segment information as per Ind AS 108 "Operating Segments". The identification of operating segments is consistent with performance assessment and resource allocation by the management. &lt;BR&gt; 
(ii) Effective from April 1, 2022, the operating segments have been reorganised by the Company’s Corporate Executive Management to reflect business portfolio as per the Strategic Plan – Lakshya 2026 where the Company will focus on Projects and Hi-Tech Manufacturing businesses.  &lt;BR&gt; 
 &lt;BR&gt; 
The changes in segment composition are summarised as follows:  &lt;BR&gt; 
a) Hydrocarbon and Power business primarily involved in EPC/turnkey solutions in Energy sector reorganised as “Energy Projects” segment to reflect the Company’s entry into Green Energy space and integrated pursuit of opportunities in a rapidly transforming Energy sector. &lt;BR&gt; 
b) Heavy Engineering and Defence Engineering business, engaged in manufacturing of complex equipment reorganised as “Hi-Tech Manufacturing” segment to leverage the extensive engineering, manufacturing and fabrication expertise across the various customer segments. &lt;BR&gt; 
 &lt;BR&gt; 
Revised segment composition: Infrastructure Projects segment comprises engineering and construction of (a) building and factories, (b) transportation infrastructure, (c) heavy civil infrastructure, (d) power transmission &amp; distribution, (e) water &amp; effluent treatment and (f) minerals and metals. Energy Projects segment comprises EPC/ turnkey solutions in (a) Hydrocarbon business covering Oil &amp; Gas industry from front-end design through detailed engineering, modular fabrication, procurement, project management, construction, installation and commissioning and (b) Power business covering Coal-based and Gas-based thermal power plants including power generation equipment with associated systems and/or balance-of-plant packages and (c) EPC solutions in Green Energy space.  &lt;BR&gt; 
Hi-Tech Manufacturing segment comprises (a) design, manufacture and supply of (i) custom designed, engineered critical equipment &amp; systems to core sector industries like Fertiliser, Refinery, Petrochemical, Chemical, Oil &amp; Gas and Thermal &amp; Nuclear Power (ii) equipment, systems and platforms for Defence and Aerospace sectors and (b) design, construction and repair/refit of defence vessels. Others segment includes (a) realty, (b) smart world &amp; communication projects (including military communications), (c) marketing and servicing of construction equipment &amp; mining machinery and parts thereof, (d) manufacture and sale of rubber processing machinery and (e) E-commerce/digital platforms &amp; data centres. &lt;BR&gt; 
 &lt;BR&gt; 
(iii) Unallocable corporate income primarily includes interest income, dividends and investment related gains. Unallocable expenditure mainly includes corporate expenses not allocated to segments. Unallocable corporate assets mainly comprise investments. Corporate liabilities mainly comprise borrowings. &lt;BR&gt; 
(iv) In respect of most of the segments of the Company, revenue and margins do not accrue uniformly during the year. &lt;BR&gt; 
(v) Figures for the quarter ended March 31, 2022 represent the difference between audited figures for the financial year and the limited reviewed figures for the nine months period ended December 31, 2021. &lt;BR&gt; 
(vi) Figures for the previous periods have been regrouped/reclassified to conform to the classification of the current period.</in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock><in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11">Gain /(loss) on remeasurement of the  defined benefits plan</in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillNotBeReclassifiedToProfitAndLoss11" unitRef="INR" decimals="-6">207000000</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" unitRef="INR" decimals="-6">207000000</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss><in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">52100000</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss><in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11">Debt instruments through Other Comprehensive Income</in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11" unitRef="INR" decimals="-6">-3758000000</in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss12">Exchange differences in translating the financial statements of foreign operations</in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss12" unitRef="INR" decimals="-5">-424600000</in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss13">Effective portion of gains/(losses) on hedging instruments in a cash flow hedge</in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss13" unitRef="INR" decimals="-5">-1481100000</in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss14">Cost of hedging reserve</in-bse-fin:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss14" unitRef="INR" decimals="-5">213700000</in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="OneD" unitRef="INR" decimals="-7">-5450000000</in-bse-fin:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">-1312400000</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss></xbrli:xbrl>
