Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 216

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 216
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actively and could affect the tax consequences described below.

The brief description below of the U.S. federal income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of Class A Ordinary Shares and you are, for U.S. federal income tax purposes,

| ● | an                                                   
 individual who is a citizen or resident of the U.S.; |

| ● | a                                                                                           
 corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) 
 organized under the laws of the U.S., any state thereof or the District of Columbia;        |

| ● | an                                                                                       
 estate whose income is subject to U.S. federal income taxation regardless of its source; 
 or                                                                                       |

| ● | a                                                                                   
 trust that (1) is subject to the primary supervision of a court within the U.S. and 
 the control of one or more U.S. persons for all substantial decisions or (2) has    
 a valid election in effect under applicable U.S. Treasury regulations to be treated 
 as a U.S. person.                                                                   |

If a partnership (or other entities treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Class A Ordinary Shares, the tax treatment of a partner in the partnership will depend upon the status of the partner and the activities of the partnership. Partnerships and partners of a partnership holding our Class A Ordinary Shares are urged to consult their tax advisors regarding an investment in our Class A Ordinary Shares.

An individual is considered a resident of the U.S. for federal income tax purposes if he or she meets either the “Green Card Test” or the “Substantial Presence Test” described as follows:

The Green Card Test: You are a lawful permanent resident of the United States, at any time, if you have been given the privilege, according to the immigration laws of the United States, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship and Immigration Services issued you an alien registration card, Form I-551, also known as a “green card.”

The Substantial Presence Test: If an alien is present in the United States on at least 31 days of the current calendar year, he or she will (absent an applicable exception) be classified as a resident alien if the sum of the following equals 183 days or more ( See§7701(b)(3)(A) of the Internal Revenue Code and related Treasury Regulations):

| 1.