Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 52

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 52
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ingEquity Shares that are not tendered in the Buyback, or if tendered, re-depositingEquity Shares that are not accepted in the Buyback generally will not be subject to U.S. federal income tax. For further information on the U.S. federal income tax consequences relevant to U.S. holders (as defined therein) of ADSs and / or Equity Shares, please see the Company’s Form 20-F. ii. Tendering Equity Shares in the Buyback: Important information on the tax treatment relevant to tendering Equity Shares in the Buyback has been set forth in a Form 6-Kfurnished by the Company to the SEC on or about the date of the Postal Ballot Notice and will be set forth in the Letter of Offer to be distributed with respect to the Buyback. Each ADS holder should consult their own tax advisor with respect to the U.S. federal, state and local tax consequences of withdrawing and re-depositingEquity Shares, as well as the tax consequences of participating in the Buyback. Please refer to https://www.infosys.com/investors/shareholder-services/buyback-2025.html for tax related information for participation in the Buyback.

| 11.4. | Further Information. |

ADS holders are advised to consult their own legal, financial and tax advisors prior to surrendering their ADSs for cancellation, requesting that the Depositary effect withdrawal of Equity Shares, and / or participating in the Buyback, including, without limitation, advice related to any related regulatory approvals and other tax considerations, including those in India, U.S. and other relevant jurisdictions. ADS holders who require additional information on participation of ADS holders in the Buyback should contact the bank, broker or other nominee utilized in setting up their Indian Demat account (Subtype DR) and a Brokerage Account. 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