Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 124

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 124
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 3 — use 
 of personal data; |

| (d) | Principle 4 — security 
 of personal data;      |

| (e) | Principle 5 — information      
 to be generally available; and |

| (f) | Principle 6 — access 
 to personal data.    |

<div align='center'>71</div>

Non-compliance with a data
protection principle may lead to a complaint to the Privacy Commissioner for Personal Data (the “Privacy Commissioner”).
The Privacy Commissioner may serve an enforcement notice to direct the data user to remedy the contravention and/ or instigate prosecution
actions. A data user who contravenes an enforcement notice commits an offense which may lead to a fine and imprisonment.

The PDPO also gives data
subjects certain rights, inter alia:

| (i) | the right to be informed by a data user whether the data user holds personal data of which the individual 
 is the data subject;                                                                                      |

| (ii) | if the data user holds such data, to be supplied with a copy of such data; and |

| (iii) | the right to request correction of any data they consider to be inaccurate. |

The PDPO criminalizes certain
uses, including, but not limited to, the misuse or inappropriate use of personal data in direct marketing activities, non-compliance
with a data access request and the unauthorized disclosure of personal data obtained without the relevant data user’s consent.
An individual who suffers damage, including injured feelings, by reason of a contravention of the PDPO in relation to his or her personal
data may seek compensation from the data user concerned.

Regulations on Foreign Investment, Exchange Control and Dividend Distribution

There are no restrictions
on foreign investments or foreign ownership applicable to the businesses currently conducted by our Hong Kong subsidiaries. There are
also no foreign exchange controls currently in force in Hong Kong, and the Hong Kong dollar is freely convertible into other currencies.
Our Hong Kong subsidiaries are not restricted in their ability to pay dividends.

Regulations Related to Hong Kong Taxation

Under the Inland Revenue
Ordinance (Chapter 112 of the Laws of Hong Kong), where an employer commences to employ in Hong Kong an individual who is or is likely
to be chargeable to tax, or any married person, the employer shall give a written notice to the Commissioner of Inland Revenue not later
than three months after the date of