Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 100

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 100
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 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 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 more options to facilitate shareholders to submit the aforementioned documents. The details of the same will be provided in the Letter of Offer. 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.

| 15. | The Board has confirmed that it has made a full enquiry into the affairs and prospects of the Company and 
 has formed the opinion:                                                                                   |

| c) | In forming its opinion aforesaid, the Board has taken into account the liabilities (including prospective and                                           
 contingent liabilities) as if the Company were being wound up under the provisions of the Act and the Insolvency and Bankruptcy Code, 2016, as amended. |

| 16. | Report addressed to the Board by the Company’s Auditors on the permissible capital payment and the 
 opinion formed by directors regarding insolvency:                                                  |

The text of the Report dated September 11, 2025 received from Deloitte Haskins & Sells LLP, the Statutory Auditors of the Company, addressed to the Board of Directors of the Company is reproduced below: REF: IL/2025-26/29 AUDITOR’S REPORT To, The Board of Directors, Infosys Limited No. 44, Infosys Avenue