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INCOME TAX - Schedule of deferred taxes (Details)Disclosure - INCOME TAX EXPENSE (Details - Deferred taxes) - USD ($)
Dec. 31, 2022
Mar. 31, 2022
Net operating loss carryforward, from    
US tax regime $ 95,342 $ 0
Hong Kong tax regime 290,955 285,609
Less: valuation allowance (386,297) (285,609)
Deferred tax assets, net $ 0 $ 0