Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 79

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 79
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-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 of equity shares by the 
 non-resident shareholder                                         |

| • |     | Self-declaration of fulfilling all conditions of tax treaty for being 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 (DTAA) would depend on the documents submitted. The aforementioned documents are required to be sent to the registered office of Infosys Limited at below address. Infosys Limited No. 44, Infosys Avenue, Hosur Road, Electronics City, Bengaluru, Karnataka – 560100 Attention: Company Secretary Subject: Infosys Buyback 2025 – Buyback Tax Documents The Company will enable an option to facilitate shareholders to submit the aforementioned documents electronically. Members are requested to visit [ https://www.infosys.com/investors/shareholder-services/buyback-2025.html] for more instructions and information on this subject. No communication and documents would be accepted from members after last date of tendering of the offer. Shareholders may write to buyback.tax@infosys.com for any clarifications on this subject. Shareholders with PAN can check their tax credit in Form 26AS from the e-filingaccount at https://www.incometax.gov.in/iec/foportal/ or “View Your Tax Credit” on https://www.tdscpc.gov.in. Taxation for American Depositary Shares (‘ADS’) holders (‘Holder’) The withdrawal of Equity Shares underlying ADSs, the re-depositof Equity Shares not tendered or not accepted in the Buyback against the creation of ADSs, and the sale in the Buyback of Equity Shares withdrawn may have various tax implications in India, the United States, and other jurisdictions that differ from, and may be substantially more onerous than, those that would be applicable to sales of ADSs on the NY