Company: VEEAW
Filing Date: 2025-07-07
Form Type: DRS
Source: 0001213900-25-061586
Chunk: 203

Company: VEEA INC.
Filing Date: 2025-07-07
Form: DRS
Chunk 203
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, possibly on a retroactive basis. Any such differing interpretations
or change could alter the U.S. federal income tax consequences discussed below. Furthermore, this discussion does not address any aspect
of U.S. federal non-income tax laws, such as gift, estate or Medicare contribution tax laws, or state, local or non-U.S. tax laws.

We have not sought, and will
not seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion
herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative
rulings or court decisions will not adversely affect the accuracy of the statements in this discussion.

As used herein, the term “U.S.
Holder” means a beneficial owner of our securities that is for U.S. federal income tax purposes: (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) that is created or organized (or treated as 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 if (A) a court within the United States is able to exercise primary supervision over the
administration of the trust and one or more United States persons have the authority to control all substantial decisions of the
trust, or (B) it has in effect a valid election under Treasury Regulations to be treated as a United States person.

This discussion does not consider
the tax treatment of partnerships or other pass-through entities (including branches) or persons who hold our securities through such
entities. If a partnership (or other entity or arrangement classified as a partnership for U.S. federal income tax purposes) is the beneficial
owner of our securities, the U.S. federal income tax treatment of a partner in the partnership generally will depend on the status of
the partner and the activities of the partner and the partnership. If you are a partner or a partnership holding our securities, we urge
you to consult your own tax advisor.

THIS DISCUSSION IS ONLY A SUMMARY
OF CERTAIN U.S. FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF