Company: BCAR
Filing Date: 2025-07-23
Form Type: S-1/A
Source: 0001829126-25-005309
Chunk: 287

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-23
Form: S-1/A
Chunk 287
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,000 Class A ordinary shares underlying the units
issued upon conversion of working capital loans,(v) 125,000 Class A ordinary shares underlying the working capital warrants and (vi)
1,000,000 representative shares (whether or not the over-allotment is exercised) issued to the representative as compensation in connection
with this offering. In addition, we will also be obligated to register up to 225,000 warrants, consisting of 100,000 private warrants
and 125,000 working capital warrants.

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The holders of these securities are entitled
to make up to three demands, excluding short form demands, that we register such securities. In addition, the holders have certain “piggy-back”
registration rights with respect to registration statements filed subsequent to our completion of our initial business combination. The
registration rights granted to the representative of the underwriters are limited to no more than two demands and unlimited “piggy-back”
rights for periods of five and seven years, respectively, from the commencement of sales of this offering with respect to the registration
under the Securities Act of the private units and the component securities as well as any securities underlying those component securities.
We will bear the expenses incurred in connection with the filing of any such registration statements, except that, with respect to the
representative of the underwriters, we will only bear such expenses on one occasion.

Listing of Securities

We intend to apply to have our units listed on Nasdaq under the symbol “BCARU” commencing on or promptly after the date of this prospectus. We cannot guarantee that our securities will be approved for listing on Nasdaq. Once the securities comprising the units begin separate trading, we expect that the Class A ordinary shares and warrants will be listed on Nasdaq under the symbols “BCAR” and “BCARW,” respectively.

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Taxation</div>

British Virgin Islands Taxation

The following is a discussion on certain British Virgin Islands income tax consequences of an investment in our securities. The discussion is a general summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular circumstances, and does not consider tax consequences other than those arising under British Virgin Islands law.

Under Existing British Virgin Islands Laws

The Government of the British Virgin Islands does not, under existing legislation, impose any income, corporate or capital gains tax, estate duty, inheritance tax, gift tax or withholding tax