INCOME TAX (Tables)

9 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

	Nine months ended December 31,
	2023			2022
Tax jurisdiction from:
- Local	$	(470,812	)	$	(274,229	)
- Foreign, including
British Virgin Islands		(8,779	)		(506,202	)
Hong Kong		(101,089	)		(179,563	)
Loss before income taxes	$	(580,680	)	$	(959,994	)

Schedule of provision for income taxes

	Nine months ended December 31,
	2023		2022
Current tax:
- Local	$	–	$	–
- Foreign		–		–
Deferred tax
- Local		–		–
- Foreign		–		–
Income tax expense	$	–	$	–

Schedule of reconciliation of tax effective rate

	Nine months ended December 31,
	2023			2022
Loss before income taxes	$	(101,089	)	$	(179,563	)
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(16,680	)		(29,628	)
Tax effect of non-deductible items		877			937
Tax effect of non-taxable items		(225	)		(2,126	)
Tax loss		(16,028	)		(30,817	)
Valuation allowance		16,028			30,817
Income tax expense	$	–		$	–

Schedule of deferred income taxes

	December 31,			March 31,
	2023			2023
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	256,861		$	157,990
Hong Kong tax regime		313,476			295,848
Less: valuation allowance		(570,337	)		(453,838	)
Deferred tax assets, net	$	–		$	–