Company: G
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001140361-25-042317
Chunk: 79

Company: Genpact LTD
Filing Date: 2025-11-14
Form: 424B5
Chunk 79
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 of the notes for this purpose. As such, an applicable withholding agent likely will treat all interest payments on the notes as U.S.-source income for U.S. federal withholding tax purposes.

#### Potential Contingent Payment Debt Treatment
Certain debt instruments that provide for one or more contingent payments are subject to U.S. Treasury regulations governing contingent payment debt instruments. A payment is not treated as a contingent payment under these regulations if, as of the issue date of the debt instrument, the likelihood that such payment will be made is remote, the payment is incidental or if it is significantly more likely than not that the payment will not be made and there will be one single payment schedule for the debt instrument (and certain other conditions are met). In certain circumstances (see, e.g., “ Description of Notes—Optional Redemption ”, “ Description of Notes— Repurchase at the Option of Holders on Certain Changes of Control ” and “ Description of Notes—Withholding Taxes ”), we may become obligated to make payments on the notes in excess of stated principal and interest. We intend to take the position that these contingencies should not cause the notes to be subject to the rules governing contingent payment debt instruments. Our position is binding on you unless you disclose that you are taking a contrary position in the manner required by applicable U.S. Treasury regulations. Our position is not, however, binding on the IRS, and if the IRS were to successfully challenge this position, you might be required to accrue interest income at a higher rate than the stated interest rate on the notes and to treat as ordinary income rather than capital gain any income that you realize on the taxable disposition of a note. The remainder of this discussion assumes that the notes will not be treated as contingent payment debt instruments.

#### U.S. Holders
Payments of Interest

Interest (including Additional Amounts, if any) paid on a note will be included in the gross income of a U.S. Holder as ordinary interest income at the time it is paid or accrued, in accordance with the U.S. Holder’s regular method of tax accounting.

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#### TABLE OF CONTENTS
If withholding taxes are imposed in the United Kingdom or in another non-U.S. jurisdiction, U.S. Holders will be treated as having actually received an amount equal to the amount of such taxes and as having paid such amount to the relevant taxing authority. As a result, the amount of income included in gross income by a U.S. Holder may be greater than the amount