INCOME TAXES (Tables)

9 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The reconciliation of income taxes computed at the PRC statutory tax rate applicable to the PRC, to income tax expenses are as follows:

	Three months ended						Nine months ended
	December 31,						December 31,
	2021			2020			2021			2020
PRC statutory tax rate		25	%		25	%		25	%		25	%
Computed expected benefits (expense)		3,457			(71,949	)		35,120			(884,253	)
Temporary differences		(30,951	)		29,440			(87,797	)		629,954
Permanent difference		1,444			6,640			1,691			131,595
Changes in valuation allowance		28,259			51,654			68,879			145,900
Income tax expense	$	2,209		$	(15,784	)		17,893			23,196