{"url_path":"/sec/zcar/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A ****Controls and Procedures**","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":867,"has_tables":true,"body_markdown":"**Item\n9A.****Controls and Procedures**\n\n** **\n\n**a)\nEvaluation of Disclosure Controls and Procedures**\n\n** **\n\nOur disclosure controls and\nprocedures are designed to ensure that information we are required to disclose in reports that we file or submit under the Securities\nExchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized, and reported within the time periods\nspecified in SEC rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive\nOfficer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\nOur management, with the participation and supervision of our Chief\nExecutive Officer and our Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined\nin Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this annual report on Form 10 K . Based\non such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of such date, our disclosure controls\nand procedures were effective as of March 31, 2026.\n\n \n\n**b)\nMaterial Weaknesses in Internal Control over Financial Reporting**\n\n** **\n\n**Management’s\nReport on Internal Controls Over Financial Reporting**\n\n** **\n\nManagement is responsible for establishing and\nmaintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the Exchange Act. Internal\ncontrol over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting\nand the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United\nStates. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,\nprojections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of\nchanges in conditions or because the degree of compliance with policies or procedures may deteriorate.\n\n \n\nManagement conducted, under\nthe supervision of our Principal Executive Officer and Principal Financial Officer, an evaluation of the effectiveness of our internal\ncontrol over financial reporting based on the framework in Internal Control – Integrated Framework (2013) issued by the Committee\nof Sponsoring Organizations of the Treadway Commission, commonly referred to as the “COSO” criteria.\n\n \n\nBased on the assessment\nperformed, management concluded that our internal control over financial reporting was effective as of March 31, 2026.\n\n \n\n97\n\n \n\n**Remediation of Previously\nIdentified Material Weaknesses**\n\n** **\n\nAs of March 31, 2025, we\nhad five material weakness in our internal controls over financial reporting due to the inadequate controls in our independent review\nof third party advisors, controls over financial reporting, controls over financial statement close process, deficient comprehensive knowledge\nof technical accounting and SEC reporting and inadequate ITGC controls including access controls. During the year ended March 31, 2026,\nour management implemented the following controls to remediate those material weaknesses:\n\n \n\n(i)Enhanced controls over independent review and documentation\nof third-party advisors work regarding preparation of key schedules and financial statements.\n\n \n\n(ii)Established enhanced controls over financial reporting policies\nand procedures.\n\n \n\n(iii)Established enhanced controls over financial statement close\nprocess.\n\n \n\n(iv)Engaged closely with external specialists to obtain knowledge\nof technical accounting and SEC reporting requirements.\n\n \n\n(v)Established adequate ITGC controls across our applications\nalong with necessary user controls.\n\n \n\nAs a result of the implementation and enhancement of the internal controls\ndescribed above, management determined that our material weaknesses had been remediated and our internal control over financial reporting\nwas effective as of March 31, 2026.\n\n \n\n**c)\nChanges in Internal Control over Financial Reporting**\n\n** **\n\nExcept for the enhancement of our internal controls described above\nto remediate the previously identified material weaknesses, we have not identified changes in our internal control over financial reporting\nin connection with the evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the year ended March 31,\n2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n**Inherent\nLimitations on Effectiveness of Controls**\n\n** **\n\nOur\nmanagement, including our Chief Executive Officer and Chief Financial Officer, believes that our disclosure controls and procedures and\ninternal control over financial reporting are designed to provide reasonable assurance of achieving their objectives and are effective\nat the reasonable assurance level. However, management does not expect that our disclosure controls and procedures or our internal control\nover financial reporting will prevent or detect all errors and all fraud. A control system, no matter how well conceived and operated,\ncan provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations\nin all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any,\nwithin the company have been detected. The design of any system of controls also is based in part upon certain assumptions about the\nlikelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential\nfuture conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies\nor procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or\nfraud may occur and not be detected."}