INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

SUMMARY OF RECONCILIATION OF PROVISION FOR INCOME TAXES

The following is a reconciliation of the provision for income taxes at the U.S. Federal income tax rate to the income reflected in the Statement of Operations:

	March 31, 2023			March 31, 2022
Tax at statutory tax rate		21.00	%		21.00	%
State taxes		6.98	%		-
Other permanent items		—			—
Change in valuation allowance		-27.98	%		-21.00	%
Income tax expense		—			—

SUMMARY OF TAX EFFECTS OF TEMPORARY DIFFERENCES TO SIGNIFICANT PORTIONS OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2023 and 2022, are as follows:

	March 31, 2023			March 31, 2022
Deferred tax assets:
Net operating loss carry forward	$	229,953		$	187,613
Total gross deferred tax assets		229,953			187,613
Less: valuation allowance		(229,953	)		(187,613	)
Net deferred tax assets	$	—		$	—