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INCOME TAXES (Details) - USD ($)
12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
INCOME TAXES    
Federal tax (benefit) at statutory rate (21%) before loss carry-forward $ 154,326 $ (16,412)
Permanent and other differences (24,657) 12,017
State income tax (benefit) - net of federal effect 24,558 15,646
Change in deferred tax asset valuation allowance (139,750) $ (11,251)
Current income tax expense $ 14,477