Company: G
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001140361-25-042317
Chunk: 68

Company: Genpact LTD
Filing Date: 2025-11-14
Form: 424B5
Chunk 68
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 owner of them, is not resident for tax purposes in the United Kingdom and to whom neither “split year” treatment nor the temporary non-residence regime applies, and (ii) whose notes are not used, held or acquired for the purpose of carrying on a trade (or profession or vocation) in the United Kingdom through a permanent establishment, branch or agency and are not otherwise attributable to such a permanent establishment, branch or agency.

#### Effect of Co-Issuance and Source of Interest
Although the notes are co-issued by the U.S. Co-Issuer and the UK Co-Issuer and, therefore, each Issuer is liable for repayment of the notes in their entirety, each Issuer intends to repay the interest and principal associated with the portion it will borrow. Notwithstanding that intention, there is a risk that any payments of interest on the notes (whether paid by the U.S. Co-Issuer or the UK Co-Issuer) may be treated as having a United Kingdom source for United Kingdom withholding tax purposes. Therefore, the below comments may be relevant regardless of whether the U.S Co-Issuer or the UK Co-Issuer makes, or intends to make, the relevant payment.

#### Payments of Interest on the Notes

#### Withholding Tax
Interest on the notes may be paid without withholding or deduction for or on account of United Kingdom income tax provided that the notes are and continue to be “quoted Eurobonds” within the meaning of section 987 of the Income Tax Act 2007 (“ITA 2007”). The notes will constitute “quoted Eurobonds” while they are listed on a recognised stock exchange within the meaning of section 1005 ITA 2007. The International Stock Exchange is a recognised stock exchange for these purposes. Securities will be treated as listed on The International Stock Exchange if they are included in the Official List of the International Stock Exchange and are admitted to trading on The International Stock Exchange.

Interest on the notes may also be paid without withholding or deduction for or on account of United Kingdom income tax where at the time the payment is made, the Issuers reasonably believe that the

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#### TABLE OF CONTENTS
beneficial owner of the interest is within the charge to United Kingdom corporation tax as regards the payment of that interest, provided HMRC has not given a direction that the interest should be paid under deduction of tax.

In other cases, absent any other relief or exemption (such as a direction by HM