Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 16

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 16
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 ADS holders who require additional information on surrendering their ADSs for cancellation and withdrawal of the Equity Shares represented thereby should contact the entity with whom they hold their ADSs.

| 12. | REPORT BY THE COMPANY’S STATUTORY AUDITOR |

Report addressed to the Board of Directors by the Company’s Auditors on permissible capital payment and opinion formed by directors regarding insolvency The text of the Report dated September 11, 2025 of Deloitte Haskins & Sells, LLP, the Statutory Auditors of the Company, addressed to the Board of Directors of the Company is reproduced below: Quote REF: IL/2025-26/29 AUDITOR’S REPORT To, The Board of Directors, Infosys Limited No. 44, Infosys Avenue, Hosur Road, Electronics City, Bengaluru, Karnataka – 560100 Dear Sir/Madam, Re: Statutory Auditor’s Report in respect of proposed buyback of equity shares by Infosys Limited (the “Company”) in terms of Clause (xi) of Schedule I of the Securities and Exchange Board of India (Buy-Backof Securities) Regulations, 2018, as amended (the “Buyback Regulations”)

Management’s Responsibility

| 4. | The preparation of the Statement in accordance with Section 68(2)(c) of the Act, the Regulation 4(i) of                                                                                                                                                
 the Buyback Regulations and the compliance with the Buyback Regulations, is the responsibility of the management of the Company, including the computation of the amount of the permissible capital payment, the preparation and maintenance of all    
 accounting and other relevant supporting records and documents. This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of the Statement and applying an appropriate 
 basis of preparation; and making estimates that are reasonable in the circumstances.                                                                                                                                                                   |

Auditor’s Responsibility:

| 5. | Pursuant to the requirements of the Buyback Regulations, it is our responsibility to provide a reasonable 
 assurance that:                                                                                           |

| ii. | the amount of permissible capital payment for the proposed buyback of equity shares as stated in Annexure                                                                                                                                  
 A, has been properly determined considering the audited interim condensed standalone and consolidated financial statements as at and for the three months ended June 30, 2025 in accordance with Section 68(2)(b) and 68(2)(c) of the Act, 
 Regulation 4(i) and Regulation 5(i)(b) of the Buyback Regulations; and