Company: INFY
Filing Date: 2025-11-10
Form Type: SC TO-C
Source: 0001193125-25-274597
Chunk: 99

Company: Infosys Ltd
Filing Date: 2025-11-10
Form: SC TO-C
Chunk 99
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 any other applicable sections of the IT Act, at the rates in force on the buyback consideration as dividend. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) or as notified by the GOI on the amount of buyback consideration payable as dividend. Shareholders may also provide a Lower Tax Deduction Certificate (LTDC) certificate issued by the Income Tax Department under Section 195 or any other section of the IT Act, which authorizes company to deduct TDS at a lower rate instead of the standard prescribed rate under the IT Act. However, as per Section 90 of the IT Act, non-residentshareholders can avail the provisions of the certain Double Tax Avoidance Agreement (DTAA) provided they satisfy conditions such as non-applicabilityof the General Anti-Avoidance Rule (“GAAR”), read with Multilateral Instrument (MLI), between India and the country of tax residence of the shareholders, if such DTAA has beneficial

provisions with respect to buyback consideration which are considered payable as dividend and shareholders fulfilled all requirements of DTAA. For this purpose, i.e., to avail the benefits under the DTAA read with MLI, non-residentshareholders will have to provide all the following documents:

| • |     | Copy of the PAN card allotted by the Indian income tax authorities duly attested by the shareholders or details 
 as prescribed under rule 37BC of the Income-tax Rules, 1962 in absence of PAN Card.                             |

| • |     | Copy of the Tax Residency Certificate for financial year 2025-2026 obtained from the revenue or tax authorities 
 of the country of tax residence, duly attested by shareholders/authorized signatory                             |

| • |     | Electronic Form 10F as per notification no. 03/2022 dated July 16, 2022 issued by the Central Board of Direct                
 Tax. Notification can be read under notification-notification-no-3-2022-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 by the non-resident shareholder |

| • |     | Self-declaration