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INCOME TAXES (Details 2)
12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
INCOME TAXES    
Federal statutory rate 21.00% 21.00%
State tax, net of federal tax effect 3.87% 3.87%
Valuation allowance (24.87%) (24.87%)
Effective tax rate 0.00% 0.00%