Company: G
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001140361-25-041837
Chunk: 77

Company: Genpact LTD
Filing Date: 2025-11-13
Form: 424B5
Chunk 77
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As used herein, the term “U.S. Holder” means a beneficial owner of notes that is (i) an individual who is a citizen or resident of the United States, (ii) a corporation, or other entity treated as a corporation for U.S. federal income tax purposes, created or organized in or under the laws of the United States, any State thereof or the District of Columbia, (iii) an estate the income of which is subject to U.S. federal income taxation regardless of its source, or (iv) a trust (X) that is subject to the primary supervision of a court within the United States and the control of one or more United States persons as described in Section 7701(a)(30) of the Code (as defined below) or (Y) that has a valid election in effect under applicable U.S. Treasury regulations to be treated as a United States person. As used herein, the term “Non-U.S. Holder” means a beneficial owner of notes that is neither a U.S. Holder nor a partnership (or other entity or arrangement classified as a partnership for U.S. federal income tax purposes).

If a partnership (or an entity or arrangement classified as a partnership for U.S. federal income tax purposes) holds notes, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. A partner of a partnership holding notes is urged to consult its tax advisors regarding the consequences of the ownership or disposition of notes.

In addition, the following discussion does not address state, local, or non-U.S. tax consequences of the ownership or disposition of notes. This discussion also does not address any U.S. federal tax consequences other than U.S. federal income tax consequences, such as the estate and gift tax, or any alternative minimum tax consequences. The discussion below is based upon the provisions of the U.S. Internal Revenue Code of 1986, as

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amended (the “ Code ”), U.S. Treasury regulations, rulings and other pronouncements of the U.S. Internal Revenue Service (the “ IRS ”) and judicial decisions as of the date hereof. Such authorities may be repealed, revoked or modified (with possible retroactive effect) so as to result in U.S. federal income tax consequences different from those discussed below.

YOU ARE URGED TO CONSULT YOUR OWN TAX ADVISOR CONCERNING THE U.S. F