INCOME TAX (Tables)

9 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES

The following table summarizes the taxable income (loss) before income taxes by jurisdiction:

	Nine months Ended December 31,
	2024			2023
United States	$	(145,345	)	$	(79,382	)
Hong Kong		-			-
China		(395,463	)		(71,814	)
Total	$	(540,808	)	$	(151,196	)

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS

The following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total income tax expense (benefit):

	Nine months Ended December 31,
	2024			2023
Income tax expense at federal statutory rate		21.0	%		21.0	%
Income tax expense at state statutory rate		7.5	%		7.5	%
Income tax expense at PRC statutory rate		25.0	%		25.0	%
Increases/(decreases) due to:
Foreign tax rate differential		-	%		-	%
Change in valuation allowance		(53.5	)%		(53.5	)%
Effective tax rate		-	%		-	%