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- INCOME TAXES (Tables)
9 Months Ended
Oct. 31, 2019
- INCOME TAXES (Tables) [Abstract]  
The provision for Federal income

The provision for Federal income tax consists of the following: 

 

 

As of  October 31, 2019

As of  January 31, 2019

 

Non-current deferred tax assets:

 

 

 

Net operating loss carry forward

$

(1,139)

(2,621)

 

Valuation allowance

$

1,139

2,621

 

Net deferred tax assets

$

-

-

 

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the nine months ended October 31, 2019 as follows:

 

As of October 31, 2019

As of October 31, 2018

Computed “expected” tax expense (benefit)

 

$

1,876

(568)

Change in valuation allowance

$

(1,876)

568

Actual tax expense (benefit)

$

-

-