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INCOME TAX EXPENSE (Tables)
9 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign
          
   Nine months ended December 31, 
   2022   2021 
         
Tax jurisdiction from:          
- Local  $(274,229)  $ 
- Foreign, including          
British Virgin Islands   (506,202)    
Hong Kong   (179,563)   (94,678)
           
Loss before income taxes  $(959,994)  $(94,678)
Provision for income taxes
           
    

Nine months ended

December 31,

 
    2022    2021 
           
Current tax:          
- Local  $   $ 
- Foreign        
           
Deferred tax          
- Local        
- Foreign        
           
Income tax expense  $   $ 
Reconciliation of tax effective rate
          
   Nine months ended December 31, 
   2022   2021 
         
Income (Loss) before income taxes  $(179,563)  $(94,678)
Statutory income tax rate   16.5%    16.5% 
Income tax expense at statutory rate   (29,628)   (15,622)
Tax effect of non-deductible items   937     
Tax effect of non-taxable items   (2,126)    
Net operating income (loss)   (30,817)   (15,622)
Valuation allowance   30,817    15,622 
Income tax expense (benefit)  $   $ 
Schedule of deferred income taxes
          
   December 31,   March 31, 
   2022   2022 
         
Deferred tax assets:          
Net operating loss carryforward, from          
US tax regime  $95,342   $ 
Hong Kong tax regime   290,955    285,609 
Less: valuation allowance   (386,297)   (285,609)
Deferred tax assets, net  $   $