ADDENTAX GROUP CORP

The following table sets forth fees billed, or expected to be billed, to us by our independent registered public accounting firm for the years ended March 31, 2024 and 2023, for (i) services rendered for the audit of our annual financial statements and the review of our quarterly financial statements; (ii) services rendered that are reasonably related to the performance of the audit or review of our financial statements that are not reported as “audit fees;” (iii) services rendered in connection with tax preparation, compliance, advice and assistance; and (iv) all other services:

Audit fees consist of fees incurred for professional services rendered for the audit of financial statements, for reviews of our fiscal year end financial statements included in our quarterly reports on Form 10-Q and for services that are normally provided in connection with statutory or regulatory filings or engagements. The aggregate fees in connection with services rendered by Pan-China Singapore PAC was $120,000 for both years ended March 31, 2024 and 2023. For the year ended March 31, 2023, the Company also paid audit fees of $35,000 and other fees of $3,500 in connection with services rendered by BF Borgers CPA PC.

Our Board pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the Board either before or after the respective services were rendered.

Our Board has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors’ independence.