Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 7

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 7
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 |     | Expenses or transaction costs incurred or to be incurred for the Buyback, such as, brokerage, filing fees, advisory fees, intermediaries’ fees, public announcement                          
 publication expenses, printing and dispatch expenses, applicable taxes such as securities transaction tax, goods and services tax, stamp duty etc. and other incidental and related expenses |
| TRS                   |     | Transaction Registration Slip                                                                                                                                                                |
| U.S. or United States |     | The United States of America                                                                                                                                                                 |
| Working Day           |     | Unless otherwise specified, working day shall have the meaning ascribed to it under the Buyback Regulations                                                                                  |

10

DRAFT—SUBJECT TO COMPLETION

Certain conventions, currency of presentation, use of financial information and stock market data

Page Numbers and Paragraph Numbers

Unless otherwise
stated, all references to page numbers and paragraph numbers in this Letter of Offer are to page numbers of this Letter of Offer.

Currency and Units of Presentation

All references to “Rupee(s)”, “₹”, “Rs.” Or “INR” are to Indian Rupees, the official currency of the Republic of India.

Financial and Other Data

Unless stated or the context
requires otherwise, our financial information in this Letter of Offer is from the audited standalone and consolidated financial statements for the fiscal years 2023, 2024 and 2025 and audited interim condensed financial statements of the Company as
at September 30, 2025 on a standalone basis and consolidated basis.

Our Company’s fiscal year commences on April 1 of each year and ends
on March 31 of the next year (referred to herein as “Fiscal”, “Fiscal Year” or “FY”). All data related to financials are given in ₹ Crore unless otherwise stated.

Stock Market Data

Unless stated or the context requires otherwise, stock market data included in this Letter of Offer is derived from the websites of the Indian Stock Exchanges.

11

DRAFT—SUBJECT TO COMPLETION

| 3. | DISCLAIMER CLAUSE |

| 3.1 | As required under the Buyback Regulations, a copy of this Letter of Offer has been submitted to SEBI. |

| 3.2 | It is to be distinctly understood that submission of this Letter of Offer to SEBI should not, in any way be                                                                                                                                               
 deemed or construed that the same has been cleared or approved by SEBI. SEBI does not take any responsibility either for the financial soundness of the