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INCOME TAX (Details - Tax effective rate) - USD ($)
9 Months Ended
Dec. 31, 2023
Dec. 31, 2022
(Loss) Income before income taxes $ (580,680) $ (959,994)
Income tax expense (benefit) 0 0
HONG KONG    
(Loss) Income before income taxes $ (101,089) $ (179,563)
Statutory income tax rate 16.50% 16.50%
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)
Net operating (loss) income (16,028) (30,817)
Net operating loss carried forward (utilized) 16,028 30,817
Income tax expense (benefit) $ 0 $ 0