INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2021

INCOME TAXES

Schedule of deferred tax assets

	March 31
	2021			2020
Net Operating Losses	$	185,772		$	177,287
Valuation Allowance		(185,772	)		(177,287	)

Schdeule of income tax expenses benefit

	March 31
	2021			2020
Current Tax Expense (Benefit)	$	-		$	-
Deferred Tax Expense (Benefit)		(8,485	)		(7,124	)
Increase (Decrease) in Valuation Allowance		8,485			7,124
Net tax provision	$	–		$	–

Schedule of effective tax rate

	March 31
	2021			2020
Federal statutory rate		21.0	%		21.0	%
State tax, net of federal tax effect		5.93	%		5.93	%
Valuation allowance		(26.93	)%		(26.93	)%
Effective tax rate		0.0	%		0.0	%