Tata Consultancy Services (TCS) CFO Samir Seksaria anticipates a shift in IT services contracts from effort-based to outcome-based models due to AI's increasing role. He noted that AI is already impacting productivity, contributing to a 3.5% sequential increase in revenue per employee in Q3 FY26. TCS also reported annualized AI revenue growth of 17.3% sequentially, reaching $1.8 billion, indicating AI's growing significance in their business.