Company: G
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001140361-25-042317
Chunk: 70

Company: Genpact LTD
Filing Date: 2025-11-14
Form: 424B5
Chunk 70
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 to tax as income (or, in certain circumstances, may obtain relief) on all returns, profits or gains or losses on, and fluctuations in value of, the notes (whether attributable to currency fluctuations or otherwise) broadly in accordance with their statutory accounting treatment.

#### UK Individual Noteholders
A disposal of notes by an individual Noteholder who is resident in the United Kingdom or who carries on a trade (or profession or vocation) in the United Kingdom through a branch or agency to which the notes are attributable, may give rise to a chargeable gain or allowable loss for the purposes of the United Kingdom taxation of chargeable gains, unless the notes constitute “qualifying corporate bonds”. The notes will not be qualifying corporate bonds for such individual Noteholders due to them not being expressed in sterling by virtue of being denominated in U.S. $. There are rules to prevent any particular gain (or loss) from being charged (or relieved) at the same time under these provisions and also under the provisions of the “accrued income scheme” described below.

<div align='center'>S-46</div>

#### TABLE OF CONTENTS
**Notwithstanding the above paragraph, if the notes constitute “deeply discounted securities” for the purposes of Chapter 8 of Part 4 of the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA 2005”), individual Noteholders who are within the scope of United Kingdom income tax will be liable to United Kingdom income tax on any gain made on the sale or other disposal (including redemption) of the notes but such Noteholder will not be able to claim relief from income tax in respect of costs incurred on the acquisition, transfer or redemption, or losses incurred on the transfer or redemption, of the notes. The notes will not be deeply discounted securities provided that they are not issued with any discount to the principal amount.

On a disposal of notes by an individual Noteholder, any interest which has accrued since the last interest payment date may be chargeable to tax as income under the rules of the “accrued income scheme” as set out in Part 12 of the Income Tax Act 2007 if that Noteholder is resident in the United Kingdom for United Kingdom tax purposes or carries on a trade in the United Kingdom through a branch or agency for the purpose of which the notes are used, held or acquired or to which the notes are otherwise attributable.

United Kingdom Stamp Duty and Stamp Duty Reserve Tax (“SDRT”)

No United Kingdom stamp duty or SDRT will be payable