Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 12

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 12
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 securities premium account and/ or such sources as may be                                                                                                                                      
 permitted by law, a sum equal to the nominal value of the Equity Shares purchased through the Buyback to the capital redemption reserve account and the details of such transfer shall be disclosed in its subsequent audited financial statements; |

| (xxii) | The Company shall ensure consequent reduction of its share capital post Buyback and the Equity Shares bought                                                                             
 back by the Company will be extinguished and physically destroyed (if applicable) in the manner prescribed under the Buyback Regulations and the Act within the specified timelines; and |

| (xxiii) | The Company does not have any outstanding debt from lenders. Accordingly, the Company is not required to obtain 
 the prior consent of its lenders for breach of any covenant with such lenders.                                  |

| 11. | ADDITIONAL INFORMATION FOR HOLDERS OF THE COMPANY’S AMERICAN DEPOSITARY SHARES |

| 11.1. | Participation by ADS Holders: |

| i. | ADS holders will not be eligible to tender ADSs in the Buyback. As intimated by the Company in the Postal                                                                                                                                                
 Ballot Notice dated September 25, 2025 (refer to section (12) of the explanatory statement attached to the Postal Ballot Notice –Additional Information for Holders of the Company’s American Depositary Shares), in order for ADS                       
 holders to participate in the Buyback, they are required to take certain actions in order to withdraw the Equity Shares underlying the ADSs held by them in advance of the Record Date and become holders of Equity Shares on the Record Date. They,     
 therefore, need to (i) apply for and obtain a PAN from the Indian Income Tax Department to allow them to directly hold Equity Shares, (ii) establish an account with a bank, broker or other nominee in India sufficiently in advance of the             
 Record Date to receive Equity Shares in electronic/ dematerialized form and set up a broker account in India to effect the transactions in the Equity Shares (an “Indian Demat account (Subtype DR) and a Brokerage Account”) prior to                   
 the Record Date, and (iii) submit their desired number of ADSs to Deutsche Bank Trust Company Americas, as ADR depositary (the “Depositary”), for cancellation along with proper cancellation instructions in each case                                  
 sufficiently in advance of the Record Date and withdraw the underlying Equity Shares such that they are holding Equity Shares of the Company as of the Record Date. As a holder of Equity Shares as of the Record Date, they