Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 74

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 74
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 these share certificates are enclosed with the Tender Form;                    |

| iii. | If the transmission of Equity Shares is not completed, and the Equity Shares are not in the name of the 
 Eligible Shareholders;                                                                                  |

| iv. | If the Eligible Shareholders bid the Equity Shares but the Registrar does not receive the physical Equity Share 
 certificate; or                                                                                                 |

| v. | In the event the signature in the Tender Form and Form SH-4 do not      
 match as per the specimen signature recorded with Company or Registrar. |

| vi. | If the Shareholder is not an Eligible Shareholder of the Company on the Record Date; |

| vii. | If there is a name mismatch in the share certificate of the Shareholder; |

| viii. | If the Eligible Shareholder has made a duplicate bid; or |

| ix. | There exists any restraint order of a Court/any other competent authority for transfer/disposal/sale or where                                                                      
 loss of share certificates has been notified to the Company or where the title to the Equity Shares is under dispute or otherwise not clear or where any other restraint subsists. |

| 24. | NOTE ON TAXATION |

Set forth below are certain tax considerations related to tendering Equity Shares the Company in the Buyback. The Buyback, together with certain tax considerations related to the withdrawal of Equity Shares underlying ADSs and the re-depositof Equity Shares not tendered or not accepted in the Buyback against the creation of ADSs, is described in the Postal Ballot Notice, which has been furnished with the U.S. Securities and Exchange Commission on Form 6-K. A. INDIAN TAXATION THE SUMMARY OF THE INCOME-TAXCONSIDERATIONS IN THIS SECTION ARE BASED ON THE CURRENT PROVISIONS OF THE INCOME TAX ACT, 1961 AND THE REGULATIONS THEREUNDER, THE JUDICIAL AND THE ADMINISTRATIVE INTERPRETATIONS THEREOF, WHICH ARE SUBJECT TO CHANGE OR MODIFICATION BY SUBSEQUENT LEGISLATIVE, REGULATORY, ADMINISTRATIVE OR JUDICIAL DECISIONS. ANY SUCH CHANGES COULD HAVE DIFFERENT INCOME TAX IMPLICATIONS. 59

DRAFT—SUBJECT TO COMPLETION IN VIEW OF THE PARTICULARISED NATURE OF INCOME TAX CONSEQUENCES, SHAREHOLDERS ARE REQUIRED TO CONSULT THEIR TAX ADVISORS FOR THE APPLICABLE TAX PROVISIONS INCLUDING THE TREATMENT THAT MAY BE GIVEN BY