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INCOME TAX (Tables)
3 Months Ended
Jun. 30, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES

The following table summarizes the taxable income (loss) before income taxes by jurisdiction:

 

   2024   2023 
   Three months Ended
June 30,
 
   2024   2023 
United States  $(62,956)  $(29,727)
Hong Kong   -    - 
China   (150,952)   - 
Total  $(213,908)  $(29,727)
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS

The following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total income tax expense (benefit):

 

   2024   2023 
   Three months Ended
June 30,
 
   2024   2023 
Income tax expense at federal statutory rate   21.0%   21.0%
Income tax expense at state statutory rate   7.5    7.5%
Income tax expense at PRC statutory rate   25.0    -%
Increases/(decreases) due to:          
Foreign tax rate differential   -%   -%
Change in valuation allowance   (53.5)%   (28.5)%
Effective tax rate   -%   -%