Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 285

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 285
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 assets within
the meaning of Section 1221(a) of the Code (generally, property held for investment) and that use the U.S. dollar as their functional
currency. It does not describe all of the U.S. federal income tax considerations that may be relevant to shareholders in light of their
particular circumstances, nor does it apply to holders subject to special rules under the U.S. federal income tax laws, such as, for example,
banks or other financial institutions, insurance companies, tax-exempt entities and organizations, brokers, dealers or traders in securities
(including traders in securities that elect to mark-to-market), currencies or commodities, regulated investment companies, real estate
investment trusts, partnerships and other pass-through entities (including S-corporations) and investors therein, U.S. expatriates or
former citizens or long-term residents of the United States, pension funds, individual retirement and other tax-deferred accounts, “controlled
foreign corporations,” “passive foreign investment companies,” and “personal holding companies” (each as
defined in the Code), entities subject to the U.S. anti-inversion rules or the base erosion and anti-abuse tax, persons liable for the
alternative minimum tax, persons required to accelerate the recognition of any item of gross income as a result of such income being recognized
on an “applicable financial statement,” persons that directly, indirectly or constructively, own or at any time during the
five-year period ending on the closing date, 10% or more of the total combined voting power or value of Company shares, persons who hold
or received their common shares, Pre-Funded Warrants and/or Series A Warrants through the exercise of employee stock options or otherwise
as compensation or through a tax-qualified retirement plan, U.S. holders who will hold the common shares, Pre-Funded Warrants and/or Series
A Warrants in connection with a permanent establishment or fixed base outside the U.S., or U.S. holders that hold the common shares, Pre-Funded
Warrants and/or Series A Warrants as part of a hedge, straddle, conversion, constructive sale or other integrated or risk reduction financial
transaction. This summary also does not address any considerations relating to U.S. federal taxes other than the income tax (such as estate
or gift taxes), any U.S. state and local, or non-U.S. tax laws or considerations, the Medicare tax on net investment income, any considerations
with respect to any withholding required under