DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)

9 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of description of subsidiaries

Name	Place of incorporation and kind of legal entity	Principal activities and place of operation	Particulars of registered/paid up share capital	Effective interest held
Powertech Management Limited	British Virgin Islands	Investment holding	50,000 ordinary shares at par value of US$1		100%
Powertech Corporation Limited	Hong Kong	Provision of information technology services	10,000 ordinary shares for HK$10,000		100%
OneSolution Holdings Limited	British Virgin Islands	Investment holding	50,000 ordinary shares at par value of US$1		100%
OneSolution Management Limited	British Virgin Islands	Investment holding	50,000 ordinary shares at par value of US$1		100%
OneSolution Innotech Limited	Hong Kong	Product development and trading	10,000 ordinary shares for HK$10,000		100%