INCOME TAX (Tables)

6 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

	Six months ended September 30,
	2025			2024
Tax jurisdiction from:
– Local	$	(95,645	)	$	(37,382	)
– Foreign, including
British Virgin Islands		(500,534	)		2,376,959
Hong Kong		(36,695	)		(3,442	)
Loss before income taxes	$	(632,874	)	$	2,336,135

Schedule of reconciliation of tax effective rate

	Six months ended September 30,
	2025			2024
Loss before income taxes	$	(36,695	)	$	(3,442	)
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(6,054	)		(568	)
Tax effect of non-deductible items		8,008			586
Tax effect of non-taxable items		–			(139	)
Net operating loss		(1,954	)		121
Income tax expense	$	–		$	–

Schedule of deferred income taxes

	September 30,			March 31,
	2025			2025
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	446,421		$	426,336
Hong Kong tax regime		–			1,962
Less: valuation allowance		(446,421	)		(428,298	)
Deferred tax assets, net	$	–		$	–