Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 318

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 318
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 2023 |   |
|:--------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Current income tax  |     | $ |       235,195 |   |     | $ |       277,576 |   |
| Deferred income tax |     |   |        (7,841 | ) |     |   |       (19,708 | ) |
| Total               |     | $ |       227,354 |   |     | $ |       257,868 |   |

| F-27 |

ii) Deferred tax assets

|                           |     |   |    Year ended 
 September 30, 
          2024 |     |   |    Year ended 
 September 30, 
          2023 |
|:--------------------------|:----|:--|--------------:|:----|:--|--------------:|
| Deferred tax assets:      |     |   |               |     |   |               |
| Allowance for credit loss |     | $ |        91,073 |     | $ |        79,855 |
| Less: valuation allowance |     |   |             – |     |   |             – |
| Net deferred tax assets   |     | $ |        91,073 |     | $ |        79,855 |

Reconciliation of effective income tax rate is as follows for the
year ended

|                                        |     | September 30, 2024 |        |     | September 30, 2023 |        |
|:---------------------------------------|:----|:-------------------|:-------|:----|:-------------------|:-------|
| PRC statutory tax rate                 |     |                    | 25.0%  |     |                    | 25.0%  |
| Preferential tax rate reduction in PRC |     |                    | -12.5% |     |                    | -12.5% |
| Additional R&D deduction               |     |                    | -4.9%  |     |                    | -3.2%  |
| Others                                 |     |                    | 0.1%   |     |                    | –      |
| Effective tax rate                     |     |                    | 7.7%   |     |                    | 9.3%   |

Uncertain tax positions

The Company uses a more likely than not threshold
for financial statement