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INCOME TAX (Details - Tax effective rate) - USD ($)
6 Months Ended
Sep. 30, 2023
Sep. 30, 2022
(Loss) Income before income taxes $ (450,832) $ (774,037)
Income tax expense (benefit) 0 0
HONG KONG    
(Loss) Income before income taxes $ (97,090) $ (64,570)
Statutory income tax rate 16.50% 16.50%
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)
Net operating (loss) income 15,851 11,900
Net operating loss carried forward (utilized) (15,851) (11,900)
Income tax expense (benefit) $ 0 $ 0