PROVISION FOR INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Operating Loss Carryforwards [Line Items]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for the years ended December 31, 2022 and 2021:

	2022			2021
Federal income taxes at statutory rate		21.00	%		21.00	%
State income taxes at statutory rate		(3.68	)%		7.50	%
Temporary differences		(4.00	)%		8.92	%
Permanent differences		(2.23	)%		(5.24	)%
Change in valuation allowance		(11.09	)%		(32.18	)%
Totals		0.00	%		0.00	%

Ministry of Finance, India [Member]

Operating Loss Carryforwards [Line Items]

SCHEDULE OF DEFERRED TAX LIABILITIES

Significant components of deferred tax liabilities as of December 31, 2022 and 2021:

		As of December 31, 2022		As of December 31, 2021
Deferred Tax Assets:
Difference between book and tax base of fixed assets	$		-	$	32,370
Provision for gratuity			-		26,286
Provision for leave encashment			-		10,429
Operating lease			-		47,026
NOL carryforward (based on last tax return filed per Indian Income Tax laws)			-		-
Timing difference on TDS under 40a(ia)			-		-
MAT credit			-		-
Deferred Tax Assets			-		116,111
Net Deferred Tax Assets			-		116,111
Less: Valuation allowance			-		(-	)
Net Deferred Tax Asset	$		-	$	116,111

Domestic Tax Authority [Member]

Operating Loss Carryforwards [Line Items]

SCHEDULE OF DEFERRED TAX LIABILITIES

Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance.

		As of			As of
		December 31, 2022			December 31, 2021
Deferred tax assets:
Net operating losses before non-deductible items	$		3,449,673		$	1,949,739
Stock-based compensation			376,733			683,299
Other			3,923			-
Depreciation			(65,064	)		-
Total deferred tax assets			3,765,265			2,633,038
Less: Valuation allowance			(3,765,265	)		(2,633,038	)
Net deferred tax assets		$	-		$	-