- INCOME TAXES (Tables)

6 Months Ended

Jul. 31, 2020

- INCOME TAXES (Tables) [Abstract]

The provision for Federal income

The provision for Federal income tax consists of the following: 

		July 31, 2020		January 31, 2020
Non-current deferred tax assets	$	-	$	-
Net-operating loss carry forwards		27,354		4,598
Valuation allowance		(27,354)		(4,598)
Net-deferred tax assets	$	-	$	-

The actual tax benefit at

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the six months ended July 31, 2020 are as follows:

		July 31, 2020		January 31, 2020
Computed “expected tax expense (benefit)	$	(22,756)	$	(1,453)
Change in valuation allowance		22,756		1,453
Actual tax expense (benefit)	$	-	$	-