Exhibit 15.7


Audit Committee Charter











Audit Committee Charter



| | 1. | Objectives
| | -- | ----------



The objectives of the audit committee
(the “committee”) of the board of directors (the “Board) of Infosys Limited (the “Company”) are to
assist the Board with oversight of (i) the accuracy, integrity and transparency of the Company's financial statements with adequate
and timely disclosures (ii) compliance with legal and regulatory requirements, (iii) the Company's independent auditors' qualifications
and independence, and (iv) the performance of the Company's independent auditors and internal audit function.



The role, responsibilities and powers
of the committee shall include matters set out in this charter and such other items as may be prescribed by applicable laws as
amended or by the Board in compliance with applicable law from time to time.



| | 2. | Process
| | -- | -------



The
committee fulfills its objective through the following process:



|i   | Ensuring an effective and independent internal audit function which works to provide assurance regarding the adequacy and operation of internal controls and processes intended to safeguard the Company’s assets; effective and efficient use of the Company’s resources; and timely and accurate recording of all transactions and to ensure that policies and procedures laid down by the management to achieve the Company’s strategic objectives, are adequate for the purpose and are properly deployed.
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|ii  | Meeting the independent auditor at the end of each quarter and financial year to discuss key observations relating to the financial statement for the relevant period.                                                                                                                                                                                                                                                                                                                                        
|iii | Providing an independent channel of communication for the Chief Compliance Officer, internal auditor and the independent auditor.                                                                                                                                                                                                                                                                                                                                                                             
|iv  | Inviting members of the management, and at its discretion, external experts in legal, financial and technical matters, to provide advice and guidance.                                                                                                                                                                                                                                                                                                                                                        
|v   | Providing periodic feedback and reports to the Board.                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|vi  | Meeting at least four times in a financial year.                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|vii | Periodically reviewing its own charter, structure, processes and membership.                                                                                                                                                                                                                                                                                                                                                                                                                                  



|3. |  | Powers
|-- |  | ------



The
audit committee shall have, inter alia, the following powers:



|i   | To investigate any activity within its terms of reference.                                                                                                                                                                                                                                       
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|ii  | To seek information from any employee.                                                                                                                                                                                                                                                           
|iii | To obtain outside legal or other professional advice as required.                                                                                                                                                                                                                                
|iv  | To institute special investigations into any matter provided in this charter or referred to it by the Board, with full access to the internal auditors, chairperson of the Board, management and the independent auditor, as well as all books, records, facilities and personnel of the Company.
|v   | To secure attendance of the auditors, internal auditor, and the head of finance and of outsiders with relevant expertise.                                                                                                                                                                        





|4.  | Responsibilities. The committee shall have the following authority and responsibilities:
|--- | ----------------------------------------------------------------------------------------
|4.1 | Relating to Financial Statements                                                        
|    | 4.1.1                                                                                   
|    | 4.1.2                                                                                   
|    | 4.1.3                                                                                   
|    | 4.1.4                                                                                   
|    | 4.1.5                                                                                   
|    | 4.1.6                                                                                   
|4.2 | Relating to Independent Auditors                                                        
|    | 4.2.1                                                                                   
|    | 4.2.2                                                                                   
|    | 4.2.3                                                                                   
|    | 4.2.4                                                                                   
|    | 4.2.5                                                                                   
|    | 4.2.6                                                                                   
|    | 4.2.7                                                                                   
|    | 4.2.8                                                                                   
|4.3 | Relating to Internal Audit Function                                                     
|    | 4.3.1                                                                                   
|    | 4.3.2                                                                                   
|    | 4.3.3                                                                                   
|    | 4.3.4                                                                                   
|4.4 | Relating to Internal Controls                                                           
|    | 4.4.2                                                                                   
|4.5 | Relating to the Integrity & Compliance Function of the Company                          
|    | 4.5.1                                                                                   
|    | 4.5.3                                                                                   
|    | 4.5.4                                                                                   
|    | 4.5.5                                                                                   
|    | 4.5.6                                                                                   
|4.6 | Other Responsibilities                                                                  
|    | 4.6.1                                                                                   
|    | 4.6.2                                                                                   
|    | 4.6.3                                                                                   
|    | 4.6.4                                                                                   
|    | 4.6.5                                                                                   
|    | 4.6.6                                                                                   
|    | 4.6.7                                                                                   
|    | 4.6.8                                                                                   
|    | 4.6.9                                                                                   
|    | 4.6.10                                                                                  



|5  | Composition.            
|-- | ------------------------
|   | 5.1                     
|   | 5.2                     
|   | 5.3                     
|   | 5.4                     
|   | 5.5                     
|   | 5.6                     
|   |                         
|6. | Disclosure requirements.
|   | 6.1                     
|   | 6.2                     
|   | 6.3                     
|   | 6.4                     



|7. | Meetings and reports.                                                                                                                                                                                                                                                                
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|   | 7.1                                                                                                                                                                                                                                                                                  
|   | 7.2                                                                                                                                                                                                                                                                                  
|   | 7.3                                                                                                                                                                                                                                                                                  
|   | 7.4                                                                                                                                                                                                                                                                                  
|   | 7.5                                                                                                                                                                                                                                                                                  
|   | 7.6                                                                                                                                                                                                                                                                                  
|   |                                                                                                                                                                                                                                                                                      
|8. | Delegation of authority. The committee may delegate to one or more designated members of the committee the authority to pre-approve audit and permissible non-audit services, provided such pre-approval decision is presented to the full audit committee at its scheduled meetings.