Company: HCTI
Filing Date: 2025-03-05
Form Type: PRE 14C
Source: 0001213900-25-020571
Chunk: 9

Company: Healthcare Triangle, Inc.
Filing Date: 2025-03-05
Form: PRE 14C
Chunk 9
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 implement different procedures than those to be followed by registered stockholders for processing the
Reverse Stock Split, particularly with respect to the treatment of fractional shares. Stockholders whose shares of Common Stock are held
in the name of a bank, broker or other nominee are encouraged to contact their bank, broker or other nominee with any questions regarding
the procedures for implementing the Reverse Stock Split with respect to their shares.

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Registered Holders of Common Stock

Registered stockholders hold shares electronically
in book-entry form under the direct registration system (i.e., do not have stock certificates evidencing their share ownership but instead
have a statement reflecting the number of shares registered in their accounts) and, as a result, do not need to take any action to receive
post-split shares. If they are entitled to receive post-split shares, they will automatically receive, at their address of record, a
transaction statement indicating the number of post-split shares held following the effective date of the Reverse Stock Split.

Material U.S. Federal Income Tax Consequences

The following is a summary of material U.S. federal
income tax consequences of a Reverse Stock Split to stockholders. This summary is based on the provisions of the Internal Revenue Code
of 1986, as amended (the “Code”), U.S. Treasury regulations, administrative rulings and judicial decisions, all
as in effect on the date of this filing, and all of which are subject to change or differing interpretations, possibly with retroactive
effect. Any such change or differing interpretation could affect the tax consequences described below.

We have not sought and will not seek an opinion
of counsel or ruling from the Internal Revenue Service (the “IRS”) with respect to the statements made and the conclusions
reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions.

This summary is limited to stockholders that
are U.S. holders, as defined below, and that hold our Common Stock as a capital asset (generally, property held for investment).

This summary is for general information only
and does not address all U.S. federal income tax considerations that may be applicable to a holder’s particular circumstances
or to holders that may be subject to special tax rules, such as, for example, brokers and dealers in securities, currencies or commodities,
banks and financial institutions, regulated investment companies, real estate investment trusts, expatriates, tax-exempt entities, governmental
organizations, traders in securities that