Company: VEEAW
Filing Date: 2025-01-15
Form Type: 424B3
Source: 0001213900-25-003888
Chunk: 166

Company: VEEA INC.
Filing Date: 2025-01-15
Form: 424B3
Chunk 166
---
 an exercise of employee share options, 
 in connection with employee share incentive plans, or otherwise as compensation;         |

| ● | persons                                                                               
 that hold the Company’s securities as part of a straddle, constructive sale, hedging, 
 conversion or other integrated or similar transaction;                                |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | U.S.                                                      
 Holders whose functional currency is not the U.S. dollar; |

| ● | controlled                                                         
 foreign corporations and passive foreign investment companies; and |

| ● | accrual                                                                                   
 method taxpayers that file applicable financial statements as described in Section 451(b) 
 of the Code.                                                                              |

This discussion is based on U.S. federal income tax law as in effect on the date hereof. Such law is subject to change, possibly on a retroactive basis, which may affect the U.S. federal income tax consequences described in this prospectus. There can be no assurance that future legislation, regulations, administrative rulings, or court decisions will not adversely affect the accuracy of the statements in this discussion. The Company has not sought, and does not intend to seek, a ruling from the IRS as to any U.S. federal income tax consideration described in this prospectus. The IRS may disagree with the discussion in this prospectus, and its determination may be upheld by a court. Furthermore, this discussion does not address any U.S. federal non-income tax laws, such as gift, estate, or Medicare contribution tax laws, or U.S. state or local or non-U.S. tax laws.

This discussion does not consider the U.S. federal income tax treatment of entities and arrangements treated as partnerships for U.S. federal income tax purposes that hold Common Stock. If a partnership is a beneficial owner of Common Stock, the U.S. federal income tax treatment of a partner in such partnership generally will depend on the status of such partner and the activities of such partner and such partnership. If you are a partnership or a partner in a partnership that holds Common Stock, you are urged to consult your tax advisor regarding the tax consequences to you of the ownership and disposition of Common Stock.

<div align='center'>94</div>

THE FOLLOWING IS FOR INFORMATIONAL PURPOSES ONLY. EACH PROSPECTIVE INVESTOR IN the COMMON STOCKSHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF THE OWNERSHIP AND DISPOSITION OF SHARES OF COMMON STOCK, INCLUDING THE EFFECTS OF U