Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 316

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 316
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     |   |        28,668 |     |   |        24,554 |
| Total              |     | $ |       805,283 |     | $ |       403,291 |

(b) Corporate Income Taxes (“CIT”)

i) The components of the income tax provision are as follows:

|                     |     |   |    Year ended 
 September 30, 
          2024 |   |     |   |    Year ended 
 September 30, 
          2023 |   |
|:--------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Current income tax  |     | $ |       235,195 |   |     | $ |       277,576 |   |
| Deferred income tax |     |   |        (7,841 | ) |     |   |       (19,708 | ) |
| Total               |     | $ |       227,354 |   |     | $ |       257,868 |   |

| F-27 |

ii) Deferred tax assets

|                           |     |   |    Year ended 
 September 30, 
          2024 |     |   |    Year ended 
 September 30, 
          2023 |
|:--------------------------|:----|:--|--------------:|:----|:--|--------------:|
| Deferred tax assets:      |     |   |               |     |   |               |
| Allowance for credit loss |     | $ |        91,073 |     | $ |        79,855 |
| Less: valuation allowance |     |   |             – |     |   |             – |
| Net deferred tax assets   |     | $ |        91,073 |     | $ |        79,855 |

Reconciliation of effective income tax rate is as follows for the
year ended

|                                        |     | September 30, 2024 |        |     | September 30, 2023 |        |
|:---------------------------------------|:----|:-------------------|:-------|:----|:-------------------|:-------|
| PRC statutory tax rate                 |     |                    | 25.0%  |     |                    | 25.0%  |
| Preferential tax rate reduction in PRC |     |                    | -12.5% |     |