Company: G
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001140361-25-041837
Chunk: 69

Company: Genpact LTD
Filing Date: 2025-11-13
Form: 424B5
Chunk 69
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 that interest may be paid without withholding or deduction for or on account of tax to a specified Noteholder following an application by that Noteholders under an applicable double tax treaty), interest on the notes will generally be paid by the UK Co-Issuer (and may be required to be paid by the U.S. Co-Issuer) after deduction of United Kingdom income tax at the basic rate (currently 20 percent). Noteholders who are not resident in the United Kingdom may be able to recover all or part of such tax so deducted under an applicable double tax treaty.

Where notes are issued with a redemption premium, as opposed to being issued at a discount, then any such element of premium may constitute a payment of interest and, if so, may be subject to United Kingdom withholding tax as outlined in the preceding paragraphs.

Where notes are issued at an issue price of less than 100 percent of their principal amount, any payments in respect of the accrued discount element on any such notes will not be made subject to any withholding or deduction for or on account of United Kingdom income tax as long as they do not constitute payments in respect of interest.

#### Direct Tax
Interest on the notes that constitutes United Kingdom source income for United Kingdom tax purposes may be subject to United Kingdom income tax by direct assessment even when paid without deduction or withholding for or on account of United Kingdom income tax.

However, Non-UK Noteholders will not be directly assessed to United Kingdom income tax in respect of interest received by them in respect of the notes.

#### Payments by Guarantors
The United Kingdom withholding tax treatment of payments made by the Guarantors under the terms of the guarantees in respect of interest on the notes (or other amounts due under the notes) is uncertain. In particular, such payments by the Parent Guarantor or the Subsidiary Guarantor may not be eligible for the exemption in respect of securities listed on a recognised stock exchange described above in relation to payments of interest by the Issuers. Accordingly, if a Guarantor makes any such payments, these may be subject to United Kingdom withholding tax at the basic rate (currently 20 percent).

#### Disposals of the Notes

#### Non-UK Noteholders
Subject to the below section (United Kingdom Stamp Duty and Stamp Duty Reserve Tax (“SDRT”)), Non-UK Noteholders should not be directly assessed to United Kingdom tax on the disposal of the notes.

#### UK Corporate Noteholders
Noteholders which are within the charge to United Kingdom corporation tax in respect of the notes will be charged to