INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2015

Income Taxes Tables

Deferred tax asset

The Company’s deferred tax asset and valuation allowance as of March 31, 2015 and 2014 are as follows:

	March 31
	2015			2014
Net Operating Losses	$	154,516		$	225,980
Valuation Allowance		(154,516	)		(225,980	)
	$	–		$	–

Provision for federal and state income taxes

The Company’s provision for federal and state income taxes for the years ended March 31, 2015 and 2014 consist of the following:

	March 31
	2015			2014
Current Tax Benefit	$	(29,703	)	$	(17,478	)
Benefit of net operating loss		29,703			17,478
Net tax provision	$	–		$	–

Effective tax rate differed from the federal statutory income tax rate

The Company’s effective tax rate differed from the federal statutory income tax rate for the years ended March 31, 2015 and 2014 as follows:

	March 31
	2015			2014
Federal statutory rate		34.0	%		34.0	%
State tax, net of federal tax effect		4.95	%		4.95	%
Valuation allowance		(38.95	)%		(38.95)	%
Effective tax rate		0.0	%		0.0	%