INCOME TAX (Tables)

6 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

	Six months ended September 30,
	2023			2022
Tax jurisdiction from:
- Local	$	(345,879	)	$	(205,304	)
- Foreign, including
British Virgin Islands		(7,679	)		(504,163	)
Hong Kong		(97,090	)		(64,570	)
Loss before income taxes	$	(450,832	)	$	(774,037	)

Schedule of provision for income taxes

	Six months ended September 30,
	2023		2022
Current tax:
- Local	$	–	$	–
- Foreign		–		–
Deferred tax
- Local		–		–
- Foreign		–		–
Income tax expense	$	–	$	–

Schedule of reconciliation of tax effective rate

	Six months ended September 30,
	2023			2022
Loss before income taxes	$	(97,090	)	$	(64,570	)
Statutory income tax rate		16.5%			16.5%
Income tax expense at statutory rate		(16,020	)		(10,654	)
Tax effect of non-deductible items		584			645
Tax effect of non-taxable items		(415	)		(1,891	)
Tax loss		15,851			11,900
Tax loss carried forward		(15,851	)		(11,900	)
Income tax expense	$	–		$	–

Schedule of deferred income taxes

	September 30,			March 31,
	2023			2023
Deferred tax assets:
Net operating loss carryforward, from
US tax regime	$	230,625		$	157,990
Hong Kong tax regime		312,425			295,848
Less: valuation allowance		(543,050	)		(453,838	)
Deferred tax assets, net	$	–		$	–