Company: VEEAW
Filing Date: 2025-08-14
Form Type: 424B4
Source: 0001213900-25-076086
Chunk: 198

Company: VEEA INC.
Filing Date: 2025-08-14
Form: 424B4
Chunk 198
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 as determined under U.S.
federal income tax principles. Distributions in excess of current and accumulated earnings and profits will constitute a return of capital
that will be applied against and reduce (but not below zero) the U.S. Holder’s adjusted tax basis in our common shares. Any remaining
excess will be treated as gain realized on the sale or other disposition of the shares of our common shares and will be treated as described
under “U.S. Holders — Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Our Shares of Common Stock, and
Common Warrants” below.

Dividends we pay to a corporate
U.S. Holder generally will qualify for the dividends received deduction if certain holding period requirements are met. With certain exceptions
(including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and
provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. Holder will generally be taxed as qualified
dividend income at the preferential tax rate for long-term capital gains.

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A U.S. Holder generally will recognize capital gain or loss on a sale
or other taxable disposition of our common shares, or common warrants. Any such capital gain or loss generally will be long-term capital
gain or loss if the U.S. Holder’s holding period for such common shares, or common warrants exceeds one year. Long-term capital
gains recognized by a non-corporate U.S. holder are currently eligible to be taxed at preferential rates. The deductibility of capital
losses is subject to limitations.

The amount of gain or loss
recognized on a sale or other taxable disposition generally will be equal to the difference between (i) the sum of the amount of
cash and the fair market value of any property received in such disposition and (ii) the U.S. Holder’s adjusted tax basis in
our common shares or warrants so disposed of. A U.S. Holder’s adjusted tax basis in our common shares and warrants generally will
equal the U.S. Holder’s acquisition cost reduced, in the case of our common shares, by any prior distributions treated as a return
of capital. See “U.S. Holders—Exercise, Lapse or Redemption of a Common Warrant” below for a discussion regarding a
U.S. Holder’s tax basis in a share of common stock acquired pursuant to the exercise of a warrant.

Except as discussed