"With respect to the anonymous complaints, there is no prima facie evidence that the company has received until date to corroborate any of the allegations made," Infosys told the National Stock Exchange.
On October 24, the NSE sought clarification from the IT major on the whistleblowers' allegations and why the company had not disclosed the same to the exchanges.
In its response, the company said the audit committee has already engaged law firm, Shardul Amarchand Mangaldas & Co, to investigate the matter, and had also started consultations with an independent internal auditor, Ernst & Young.
The independent internal auditor was given a mandate to review certain processes on the basis of the allegation in the anonymous complaints.
"... given the circumstances at this stage, where there is complete absence of prima facie evidence and the anonymous complaints are still under investigation, the company is not in a position to determine the concreteness, credibility and materiality of the anonymous complaints," Infosys noted.
The company also said it would keep stock exchanges informed about the matter on the basis of the findings of the investigation.
Shares of Infosys rose 3.23 per cent to close at Rs 710.10 apiece on the NSE.
In October, Infosys informed the stock exchanges of having received anonymous whistleblowers' complaints alleging certain unethical practices by the top management.
Infosys Chairman Nandan Nilekani had said the whistleblower complaint dated September 20 as well as an undated complaint had been received by one of the board members on September 30.
In the letter, dated September 20 and signed by 'Ethical Employees', it was alleged that CEO Salil Parikh as well as Chief Financial Officer Nilanjan Roy engaged in forced revenue recognition from large contracts not adhering to accounting standards.
The complaints were placed before the audit committee on October 10, and to the company's non-executive board members on October 11, also the day when Infosys announced its second quarter results.
US market regulator SEC has also initiated a probe on the matter, while Rosen Law Firm had said it was preparing a class action lawsuit to recover losses suffered by Infosys investors in the US.
Back home, the Securities and Exchange Board of India (Sebi) had sought additional information from the company, while the National Financial Reporting Authority (NFRA), part of the corporate affairs ministry, - is looking into alleged accounting lapses at the firm.