Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 247

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 247
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 this offering (or [·]                                                       
 Ordinary Shares if the Underwriter exercises its option to purchase additional Ordinary Shares in full); or                     |
| · | the average weekly trading volume of the Ordinary Shares on the Nasdaq                                                          
 Capital Market during the four calendar weeks preceding the date on which notice of the sale on Form 144 is filed with the SEC. |

Such sales are also subject
to manner-of-sale provisions, notice requirements and the availability of current public information about us.

Rule 701

In general, under Rule 701
of the Securities Act as currently in effect, each of our employees, consultants, or advisors who purchases our Ordinary Shares from
us in connection with a compensatory stock plan or other written agreement executed prior to the completion of this offering is eligible
to resell those Ordinary Shares in reliance on Rule 144, but without compliance with some of the restrictions, including the holding
period, contained in Rule 144. However, the Rule 701 shares would remain subject to lock-up arrangements and would only become eligible
for sale when the lock-up period expires.

Regulation S

Regulation S provides generally
that sales made in offshore transactions are not subject to the registration or prospectus-delivery requirements of the Securities Act.

| 153 |

<div align='center'>TAXATION</div>

The following summary of Cayman Islands, PRC, Hong Kong and United States federal income tax considerations of an investment in our Ordinary Shares is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does not deal with all possible tax consequences relating to an investment in our Ordinary Shares, such as the tax consequences under U.S. state, local, and other tax laws or under tax laws of jurisdictions other than the Cayman Islands, the People’s Republic of China, and the United States. To the extent that the discussion relates to matters of Cayman Islands tax law, it represents the opinion of Ogier, our Cayman Islands counsel; to the extent it relates to PRC tax law, it is the opinion of Global Law Office, our PRC counsel.

Cayman Islands Taxation

The Cayman Islands currently
levies no taxes on individuals or corporations based upon profits, income, gains or appreciation, and there is no taxation in the nature
of inheritance tax or estate duty. There are no other taxes likely to be material to our Company levied by the Government of the Cayman
Islands except