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INCOME TAXES - Additional Information (Details) - USD ($)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
INCOME TAXES    
Provision (benefit) for income taxes $ 104,880 $ (73,041)
Deferred Tax Assets, Valuation Allowance $ 1,731,100 $ 1,710,616
Percentage of statutory income tax rate 21.00%  
AMT credits refunds $ 121,000