Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 254

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 254
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-U.S. tax considerations relating to the ownership or disposition of our Ordinary Shares. The following summary
does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual
circumstances or to persons in special tax situations such as:

| · | banks and other financial institutions;                            |
| · | insurance companies;                                               |
| · | pension plans;                                                     |
| · | cooperatives;                                                      |
| · | regulated investment companies;                                    |
| · | real estate investment trusts;                                     |
| · | broker-dealers;                                                    |
| · | traders that elect to use a market-to-market method of accounting; |
| · | certain former U.S. citizens or long-term residents;               |

| · | governments or agencies or instrumentalities thereof;                                                                          |
| · | tax-exempt entities (including private foundations);                                                                           |
| · | holders who acquired our Ordinary Shares pursuant to the exercise of                                                           
 any employee share option or otherwise as compensation;                                                                        |
| · | investors that will hold our Ordinary Shares as part of a straddle,                                                            
 hedging, conversion or other integrated transaction for U.S. federal income tax purposes;                                      |
| · | persons holding their Ordinary Shares in connection with a trade or                                                            
 business outside the United States;                                                                                            |
| · | persons that actually or constructively own 10% or more of our voting                                                          
 power or value (including by reason of owning our Ordinary Shares);                                                            |
| · | investors required to accelerate the recognition of any item of gross                                                          
 income with respect to their Ordinary Shares as a result of such income being recognized on an applicable financial statement; |
| · | investors that have a functional currency other than the U.S. dollar;                                                          
 and                                                                                                                            |
| · | partnerships or other entities taxable as partnerships for U.S. federal                                                        
 income tax purposes, or persons holding Ordinary Shares through such entities, all of whom may be subject to tax rules that    
 differ significantly from those discussed below.                                                                               |

| 160 |

The discussion set forth
below is addressed only to U.S. Holders that purchase Ordinary Shares in this offering. Prospective purchasers are urged to consult their
own tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state,
local, foreign and other tax consequences to them of the purchase, ownership and disposition of our Ordinary Shares.

General

For purposes of this discussion,
a “U.S. Holder