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INCOME TAXES (Details 2)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
INCOME TAXES (Details)    
Federal statutory rate 21.00% 21.00%
State tax, net of federal tax effect 5.93% 5.93%
Valuation allowance (26.93%) (26.93%)
Effective tax rate 0.00% 0.00%