"Did he have an accident?"Did he have an accident ? or Did he has an accident ? and why ?
Right, because there's this rule that says there can be only one tense carrying verb per simplex sentence. Since 'did' carries the tense (do -> did), 'have' must remain in its base form:"Did he have an accident?"
When auxiliary verbs like 'did', 'does' or 'do' are used, we use the simple(first) form of the verb. So "have" is the first form
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