INCOME TAXES (Tables)

6 Months Ended

Sep. 30, 2020

Schedule of components of income tax expense

Income taxes in the PRC are consist of:

	For the Three Months ended September 30,				For the Six Months ended September 30,
	2020		2019		2020		2019
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Current income tax expenses	$	705	$	4,457	$	6,977	$	105,598
Deferred income tax expenses	$	—	$	—	$	—	$	—
Total income tax expenses	$	705	$	4,457	$	6,977	$	105,598

Continuing Operations

Schedule of tax effects of temporary differences

The tax effects of temporary differences from continuing operations that give rise to the Company's deferred tax assets are as follows:

	September 30,		March 31,
	2020		2020
	(Unaudited)
Net operating loss carryforwards in the PRC	$	1,140,800	$	414,996
Net operating loss carryforwards in the U.S.		691,882		527,365
Allowance for doubtful account		192,355		178,381
Less: valuation allowance		(2,025,037)		(1,120,742)
	$	—	$	—

Discontinued Operations

Schedule of tax effects of temporary differences

The tax effects of temporary differences from discontinued operations that give rise to the Company’s deferred tax assets are as follows:

	September 30, 2020		March 31, 2020
	(Unaudited)
Net operating loss carryforwards in the PRC	$	2,457,279	$	2,206,673
Less: valuation allowance		(2,457,279)		(2,206,673)
	$	—	$	—