Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 11

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 11
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.infosys.com/investors. The Company may, from time to time, make additional written and oral forward-looking statements, including statements contained in the Company’s filings with the Securities and Exchange Commission and our reports to Shareholders. In addition, please note that the date of this document is [•] and any forward-looking statements contained herein are based on assumptions that we believe to be reasonable as of this date. The Company does not undertake to update any forward-looking statements that may be made from time to time by or on behalf of the Company unless it is required by law. Notice to Shareholders in the United States:

| 1) | The Buyback is in relation to the securities of an Indian company and is subject to Indian laws and disclosure                                                                                                                                           
 requirements. It is important for Shareholders in the United States (U.S.) to be aware that this document is subject to tender offer laws and regulations in India, which are different from those in the U.S.; and has been prepared in accordance with 
 Indian format and style, which differs from customary U.S. format and style. Financial information included in this Letter of Offer or in other documents relating to the Buyback has been prepared in accordance with the provisions of the Act and the 
 Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015, and thus may not be comparable to financial information of companies in the U.S. or other companies whose financial statements are prepared in       
 accordance with U.S. Generally Accepted Accounting Principles. The Buyback will remain open for a fixed period of 5                                                                                                                                      |

13

DRAFT—SUBJECT TO COMPLETION

| Working Days as required under Regulation 9(vi) of the Buyback Regulations and not a minimum of 20 U.S. business days as prescribed by Rules 13e-4 and 14e-1 under the United States Securities Exchange Act of 1934 (“Exchange Act”). The Buyback will be conducted in the U.S. pursuant to an order granting exemptions from Rules 13e4(f)(1)(i), 13e-4(f)(3), 13e-4(f)(8)(i), and 14e-1(a) under the Exchange Act granted by the SEC, and will otherwise be in accordance with the 
 requirements of the Exchange Act, the Act, the relevant rules framed thereunder, including the Share Capital Rules and the Management Rules, to the extent applicable, and the Buyback Regulations. For details of the exemptive