{"url_path":"/sec/zcar/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 ****Principal Accounting Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1854275/0001213900-26-078029-index.html","accession_number":"0001213900-26-078029","cik":"0001854275","ticker":"ZCAR","issuer_name":"Zoomcar Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1854275/0001213900-26-078029-index.html","primary_entity_key":"0001854275","primary_entity_name":"Zoomcar Holdings, Inc."},"word_count":377,"has_tables":true,"body_markdown":"**Item 14.****Principal Accounting Fees and Services**\n\n** **\n\nBansal & Co. LLP (“Bansal”) served as our independent\nregistered public accounting firm for the fiscal year ended March 31, 2026, and Grant Thornton Bharat LLP (“GT Bharat”) served\nas our independent registered public accounting firm for the fiscal year ended March 31, 2025. Bansal assumed the role of the Company’s\nindependent registered public accounting firm on July 29, 2025, succeeding GT Bharat.\n\n \n\nThe\ntable below sets forth the aggregate fees billed to the Company by Bansal for services rendered in the fiscal year ended March 31, 2026.\n\n \n\n  \nMarch 31,\n2026  \nMarch 31,\n\n2025 \n\nAudit fees \n$242,520  \n$586,961 \n\nTotal \n$242,520  \n$586,961 \n\n** **\n\n**Audit\nFees**\n\n \n\nAudit\nfees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are\nnormally provided by Bansal in connection with regulatory filings\n\n \n\n**Audit\nRelated Fees**\n\n \n\nAudit-related\nservices consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review\nof our financial statements and are not reported under “Audit Fees.” These services include attest services that are not\nrequired by statute or regulation and consultations concerning financial accounting and reporting standards.\n\n** **\n\n**Tax\nFees**\n\n \n\nConsists\nof fees for professional services for domestic and international tax advisory and compliance services.\n\n \n\n**All\nOther Fees**\n\n \n\nConsists\nof fees for permitted products and services other than those that meet the criteria above.\n\n \n\nThe\nAudit Committee concluded that the provision of the non-audit services if any listed above is compatible with maintaining the independence\nof Bansal & Co. LLP.\n\n** **\n\n**Pre-Approval\nPolicy**\n\n \n\nOur\naudit committee was formed upon the consummation of our Business Combination. As a result, the audit committee did not pre-approve all\nof the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of\ndirectors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all\nauditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject\nto the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to\nthe completion of the audit).\n\n \n\n124\n\n \n\n \n\n**Part\nIV**"}