Company: INFY
Filing Date: 2025-09-26
Form Type: SC TO-C
Source: 0001193125-25-220644
Chunk: 41

Company: Infosys Ltd
Filing Date: 2025-09-26
Form: SC TO-C
Chunk 41
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 cash needs. These statements are subject to known and unknown risks, uncertainties and other factors, which may cause actual results or outcomes to differ materially from those implied by the forward-looking statements. Important factors that may cause actual results or outcomes to differ from those implied by the forward-looking statements include, but are not limited to, the possibility that the Buyback is not approved or otherwise commenced or completed on the anticipated timetable or at all, timing, implementation, duration and effect of the September 19, 2025 proclamation signed by the president of the United States related to the H-1Bvisa program, the effect of current and any future tariffs, and the additional factors discussed in the “Risk Factors” section in the Company’s Annual Report on Form 20-Ffor the year ended March 31, 2025.

Certain Tax Considerations for Non-ResidentShareholders related to the Buyback

Set forth below are certain tax considerations related to tendering equity shares of face
value of ₹ 5/- (Rupees five only) each (“Equity Shares”) of Infosys Limited (the “Company”) in the proposed buyback by the Company of Equity Shares on a proportionate basis through the tender offer route (the “Buyback”). The Buyback, together with certain tax considerations related to the withdrawal of Equity Shares underlying American Depositary Shares (“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 dated September 25, 2025 (the “Postal Ballot Notice”), which has been furnished with the U.S. Securities and Exchange Commission on Form 6-K.

Indian Taxation

THE SUMMARY OF THE INCOME-TAX CONSIDERATIONS 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.

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 THEIR