TAXATION (Tables)

6 Months Ended

Sep. 30, 2024

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						Six months ended
	September 30,						September 30,
	2024			2023			2024			2023
PRC statutory tax rate		25	%		25	%		25	%		25	%
Computed expected benefits		(180,118	)		341,409			(485,275	)		(340,456	)
Temporary differences		(30,436	)		(30,918	)		(6,245	)		(24,768	)
Permanent difference		(78,809	)		(75,814	)		(46,196	)		6,312
Changes in valuation allowance		290,425			(231,440	)		539,262			363,413
Income tax expense	$	1,062		$	3,237			1,546			4,501