Tata Consultancy Services (TCS) is set to announce its Q3 FY26 earnings on January 12, marking the start of India's IT sector earnings season. Analysts anticipate moderate year-on-year growth in revenue and profit, with revenue expected to increase around 5% and profit by roughly 6%. Key focus areas for investors include the impact of Artificial Intelligence (AI) on future growth, deal pipelines, and the company's strategic direction towards becoming an AI-led tech services firm. The board will also consider an interim dividend.