INCOME TAX (Tables)

12 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

	Years ended March 31,
	2023			2022
Tax jurisdiction from:
- Local	$	(572,551	)	$	(179,782	)
- Foreign, including
British Virgin Islands		(506,057	)		(3,846	)
Hong Kong		(236,900	)		123,462
Loss before income taxes	$	(1,315,508	)	$	(60,166	)

Provision for income taxes

	Years ended March 31,
	2023		2022
Current tax:
- Local	$	–	$	–
- Foreign		–		19,521
Deferred tax
- Local		–		–
- Foreign		–		(19,521	)
Income tax expense	$	–	$	–

Reconciliation of tax effective rate

	Years ended March 31,
	2023			2022
(Loss) income before income taxes	$	(236,900	)	$	123,462
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(39,089	)		20,371
Tax effect of non-deductible items		1,229			62
Tax effect of non-taxable items		(2,207	)		(912	)
Net operating loss carried forward/(utilized)		40,067			(19,521	)
Income tax expense (benefit)	$	–		$	–

Schedule of deferred income taxes

	As of March 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	157,990		$	37,754
Hong Kong tax regime		295,848			256,470
Less: valuation allowance		(453,838	)		(294,224	)
Deferred tax assets, net	$	–		$	–