Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 17

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 17
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| 6. | The interim condensed standalone and consolidated financial statements referred to in paragraph 5 above, have                                                                                                                                     
 been audited by us, on which we have issued an unmodified audit opinion vide our report dated July 23, 2025. We conducted our audit of the interim condensed standalone and consolidated financial statements in accordance with the Standards on 
 Auditing specified under Section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India (“ICAI”). Those Standards require that we plan and perform the audit to           
 obtain reasonable assurance about whether the financial statements are free of material misstatement.                                                                                                                                             |

| 7. | We conducted our examination of the Statement in accordance with the Guidance Note on Audit Reports and                                                                                                                           
 Certificates for Special Purposes (Revised 2016), issued by the ICAI (the “Guidance Note”) and Standards of Auditing specified under Section 143(10) of the Act, in so far as applicable for the purpose of this certificate. The 
 Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI.                                                                                                                     |

| 8. | We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality                               
 Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements. |

Opinion

| 9. | Based on inquiries conducted and our examination as above, we report that: |

| ii. | The amount of permissible capital payment towards the proposed buy back of equity shares as computed in the                                                                                                                            
 Statement attached herewith, as Annexure A, in our view has been properly determined in accordance with the provisions of Section 68 (2)(b) and Section 68 (2)(c) of the Act and Regulation 4(i) and Regulation 5(i)(b) of the Buyback 
 Regulations. The amounts of share capital and free reserves have been extracted from the audited interim condensed standalone and consolidated financial statements of the Company as at and for the three months ended June 30, 2025. |

Restriction on Use

| 10. | This report has been issued at the request of the Company solely for use of the Company (i) in connection                                                                                                                                  
 with the proposed buyback of equity shares of the Company as mentioned in paragraph 2 above, (ii) to enable the