INCOME TAX (Tables)

12 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

	Years ended March 31,
	2024			2023
Tax jurisdiction from:
- Local	$	(1,148,669	)	$	(572,551	)
- Foreign, including
British Virgin Islands		(254,779	)		(506,057	)
Hong Kong		(104,021	)		(236,900	)
Loss before income taxes	$	(1,507,469	)	$	(1,315,508	)

Schedule of reconciliation of tax effective rate

	Years ended March 31,
	2024			2023
Loss before income taxes	$	(104,021	)	$	(236,900	)
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(17,163	)		(39,089	)
Tax effect of non-deductible items		1,169			1,229
Tax effect of non-taxable items		(301	)		(2,207	)
Valuation allowance		16,295			40,067
Income tax expense	$	–		$	–

Schedule of deferred income taxes

	As of March 31,
	2024			2023
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	399,210		$	157,990
Hong Kong tax regime		313,096			295,848
Less: valuation allowance		(712,306	)		(453,838	)
Deferred tax assets, net	$	–		$	–