INCOME TAX (Tables)

3 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

	Three months ended June 30,
	2023			2022
Tax jurisdiction from:
- Local	$	(127,143	)	$	(70,558	)
- Foreign, including
British Virgin Islands		(2,071	)		(200,151	)
Hong Kong		(11,146	)		88,750
Loss before income taxes	$	(140,360	)	$	(181,959	)

Schedule of provision for income taxes

		Three months ended June 30,
		2023		2022
Current tax:
- Local	$	–	$	–
- Foreign		–		–
Deferred tax
- Local		–		–
- Foreign		–		–
Income tax expense	$	–	$	–

Schedule of reconciliation of tax effective rate

	Three months ended June 30,
	2023			2022
(Loss) Income before income taxes	$	(11,146	)	$	88,750
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(1,839	)		14,644
Tax effect of non-deductible items		292			261
Tax effect of non-taxable items		(339	)		(586	)
Tax (loss) income		(1,843	)		14,319
Tax loss carried forward (utilized)		1,843			(14,319	)
Income tax expense (benefit)	$	–		$	–

Schedule of deferred income taxes

	June 30,			March 31,
	2023			2023
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	184,690		$	157,990
Hong Kong tax regime		298,252			295,848
Less: valuation allowance		(482,942	)		(453,838	)
Deferred tax assets, net	$	–		$	–