- INCOME TAXES (Tables)

9 Months Ended

Oct. 31, 2020

- INCOME TAXES (Tables) [Abstract]

The provision for Federal income tax consists

The provision for Federal income tax consists of the following: 

		October 31, 2020		January 31, 2020
Non-current deferred tax assets	$	-	$	-
Net-operating loss carry forwards		21,325		4,598
Valuation allowance		(21,325)		(4,598)
Net-deferred tax assets	$	-	$	-

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the nine months ended October 31, 2020

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

		October 31, 2020		January 31, 2020
Computed “expected tax expense (benefit)	$	(16,727)	$	(1,453)
Change in valuation allowance		16,727		1,453
Actual tax expense (benefit)	$	-	$	-