- 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: 

		As of October 31, 2020	As of  January 31, 2020
Non-current deferred tax assets:
Net operating loss carry forward	$	(5,900)	(3,109)
Valuation allowance	$	5,900	3,109
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 as follows:

		Nine months ended October 31, 2020	Nine months ended October 31, 2019
Computed “expected” tax expense (benefit)	$	(2,790)	(1,876)
Change in valuation allowance	$	2,790	1,876
Actual tax expense (benefit)	$	-	-