INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2017

Income Taxes Tables

Deferred tax asset

The Company’s deferred tax asset and valuation allowance as of March 31, 2017 and 2016 were as follows:

	March 31
	2017			2016
Net Operating Losses	$	192,806		$	172,575
Valuation Allowance		(192,806	)		(172,575	)
	$	–		$	–

Provision for federal and state income taxes

The Company’s provision for federal and state income taxes for the years ended March 31, 2017 and 2016 consisted of the following:

	March 31
	2017			2016
Current Tax Benefit	$	(20,231	)	$	(18,059	)
Increase in Valuation Allowance		20,231			18,059
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, 2017 and 2016 as follows:

	March 31
	2017			2016
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	%