INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2016

Income Taxes Tables

Deferred tax asset

The Company's deferred tax asset and valuation allowance as of March 31, 2016 and 2015 were as follows:

	March 31
	2016			2015
Net Operating Losses	$	172,575		$	154,516
Valuation Allowance		(172,575	)		(154,516	)
	$	–		$	–

Provision for federal and state income taxes

The Company's provision for federal and state income taxes for the years ended March 31, 2016 and 2015 consisted of the following:

	March 31
	2016			2015
Current Tax Benefit	$	(18,059	)	$	(29,703	)
Increase in Valuation Allowance		18,059			29,703
Net tax provision	$	–		$	–

Effective tax rate differed from the federal statutory income tax rate

The Company's effective tax rate differed from the federal statutory income tax rate for the years ended March 31, 2016 and 2015 as follows:

	March 31
	2016			2015
Federal statutory rate		34.0	%		34.0	%
State tax, net of federal tax effect		4.95	%		4.95	%
Valuation allowance		(38.95	)%		(38.95	)%
Effective tax rate		0.0	%		0.0	%