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INCOME TAX - Reconciliation of effective rate (Details) - USD ($)
6 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (774,037) $ (57,589)
Income tax expense (benefit) 0 0
HONG KONG    
Operating Loss Carryforwards [Line Items]    
Income (Loss) before income taxes $ (64,570) $ (57,589)
Statutory income tax rate 16.50% 16.50%
Income tax expense at statutory rate $ (10,654) $ (9,502)
Tax effect of non-deductible items 645 0
Tax effect of non-taxable items (1,891) 0
Net operating income (loss) (11,900) (9,502)
Tax effect of tax loss utilized 11,900 9,502
Income tax expense (benefit) $ 0 $ 0