INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

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

	2022			2021
PRC statutory tax rate		25	%		25	%
Computed expected benefits	$	25,373		$	(891,076	)
Temporary differences		(350	)		(50,911	)
Permanent difference		(106,866	)		56,227
Changes in valuation allowance		105,337			911,627
Reported income tax expense	$	23,494		$	25,867