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INCOME TAX (Details - Tax effective rate) - USD ($)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
(Loss) Income before income taxes $ (1,507,469) $ (1,315,508)
HONG KONG    
(Loss) Income before income taxes $ (104,021) $ (236,900)
Statutory income tax rate 16.50% 16.50%
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 (benefit) $ 0 $ 0