What changed in this filing

/stocks — the workspaceLOADING

Item 5. Other Information

2024-08-09 compared with 2024-05-20 · 35 added, 1 removed, 21 unchanged (63% of the section changed)

Other Information.

August 5, 2024, as contemplated by the Merger Agreement and described in the section titled “The Domestication Proposal”

beginning on page 154 of the Proxy Statement, the Company filed a notice of deregistration with the Cayman Islands Registrar of Companies,

together with the necessary accompanying documents, and filed a certificate of incorporation and a certificate of corporate domestication

with the Secretary of State of the State of Delaware, under which the Company was domesticated and continues as a Delaware corporation,

under the name Citius Oncology, Inc.

we are a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S.

Holder (as defined in the section

of the Registration Statement captioned “Taxation—United States Federal Income Tax Considerations—General”) of

our securities, the U.S.

Holder may be subject to adverse U.S.

federal income tax consequences and may be subject to additional reporting

requirements.

Our PFIC status for our current and subsequent taxable years may depend on whether we qualify for the PFIC start-up exception

(see the section of the Registration Statement captioned “Taxation—United States Federal Income Tax Considerations—U.S.

Holders—Passive Foreign Investment Company Rules”).

Depending on the particular circumstances, the application of the start-up

exception may be subject to uncertainty, and there cannot be any assurance that we will qualify for the start-up exception.

there can be no assurances with respect to our status as a PFIC for our current taxable year or any subsequent taxable year (and if the

start-up exception may be applicable, potentially not until after the two taxable years following).

Our actual PFIC status for any taxable

year, however, will not be determinable until after the end of such taxable year.

Moreover, if we determine we are a PFIC for any taxable

year, upon written request, we will endeavor to provide to a U.S.

Holder such information as the Internal Revenue Service (“IRS”)

may require, including a PFIC annual information statement, to enable the U.S.

Holder to make and maintain a “qualified electing

fund” election, but there can be no assurance that we will timely provide such required information.

consult their tax advisors regarding the possible application of the PFIC rules.

For a more detailed discussion of the tax consequences

of PFIC classification to U.S.

Holders, see the section of the Registration Statement captioned “Taxation—United States Federal

Income Tax Considerations—U.S.

Holders—Passive Foreign Investment Company Rules.”

Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

13 unchanged sentences

thereunto duly authorized.

Keane Acquisition

August 9, 2024

Citius Oncology, Inc.

Xiaofeng Yuan

4 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 5. Other Information