Company: INFY
Filing Date: 2025-09-26
Form Type: SC TO-C
Source: 0001193125-25-220644
Chunk: 31

Company: Infosys Ltd
Filing Date: 2025-09-26
Form: SC TO-C
Chunk 31
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 at a lower rate instead of the standard prescribed rate under the IT Act. However, as per Section 90 of the IT Act, non-residentshareholders can avail the provisions of the certain Double Tax Avoidance Agreement (DTAA) provided they satisfy conditions such as non-applicabilityof the General Anti-Avoidance Rule (“GAAR”), read with Multilateral Instrument (MLI), between India and the country of tax residence of the

shareholders, if such DTAA has beneficial provisions with respect to buyback consideration which are considered payable as dividend and shareholders fulfilled all requirements of DTAA. For this purpose, i.e. to avail the benefits under the DTAA read with MLI, non-residentshareholders will have to provide all the following documents:

| • |     | Copy of the PAN card allotted by the Indian income tax authorities duly attested by the shareholders or details as 
 prescribed under rule 37BC of the Income-tax Rules, 1962 in absence of PAN Card.                                   |

| • |     | Copy of the Tax Residency Certificate for financial year 2025-2026                                                                 
 obtained from the revenue or tax authorities of the country of tax residence, duly attested by shareholders / authorized signatory |

| • |     | Electronic Form 10F as per notification no. 03/2022 dated July 16, 2022 issued by the Central Board of Direct                                                                                                 
 Tax Notification can be read under notification- notification-no-3-2022-systems.pdf (incometaxindia.gov.in). Form 10F can be obtained electronically through the e-filing portal of the income tax website at 
 https://www.incometax.gov.in/iec/foportal.                                                                                                                                                                    |

| • |     | Self-declaration by the shareholders of having no permanent establishment in India in accordance with the 
 applicable tax treaty                                                                                     |

| • |     | Self-declaration of beneficial ownership by the non-resident shareholder |

| • |     | Self-declaration of fulfilling all conditions of tax treaty for been                       
 eligible to claim benefit of the tax treaty (DTAA) read with Multilateral Instrument (MLI) |

| • |     | Any other documents as prescribed under the IT Act for lower withholding of taxes, if applicable, duly attested by 
 the shareholders                                                                                                   |

Kindly note that extending the benefit of tax treaty would depend on the documents submitted. The aforementioned documents are required to be sent to the registered office of Infosys Limited at below