INVESTMENTS IN OPERATING PARTNERSHIPS (Details 2) (USD $)	6 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Operating Partnership Interest Transferred	21	6
Sale of Underlying Operating Partnership	2	1
Partnership Proceeds from Disposition	$ 2,005,866	$ 1,260,372
Gain/(Loss) on Disposition	2,005,866	1,260,372
Series Twenty [Member]
Operating Partnership Interest Transferred		2
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition		88,000
Gain/(Loss) on Disposition		88,000
Series Twenty Two [Member]
Operating Partnership Interest Transferred	3
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	99,675
Gain/(Loss) on Disposition	99,675
Series Twenty Three [Member]
Operating Partnership Interest Transferred	2
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	12,750	0
Gain/(Loss) on Disposition	12,750
Series Twenty Four [Member]
Operating Partnership Interest Transferred	3	1
Sale of Underlying Operating Partnership	1	0
Partnership Proceeds from Disposition	214,422	107,131
Gain/(Loss) on Disposition	214,422	107,131
Series Twenty Five [Member]
Operating Partnership Interest Transferred	1	3
Sale of Underlying Operating Partnership	0	1
Partnership Proceeds from Disposition	304,132	1,065,241
Gain/(Loss) on Disposition	304,132	1,065,241
Series Twenty Six [Member]
Operating Partnership Interest Transferred	4
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	580,494	0
Gain/(Loss) on Disposition	580,494
Series Twenty Seven [Member]
Operating Partnership Interest Transferred	0
Sale of Underlying Operating Partnership	1
Partnership Proceeds from Disposition	575,945	0
Gain/(Loss) on Disposition	575,945
Series Twenty Eight [Member]
Operating Partnership Interest Transferred	3
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	44,775	0
Gain/(Loss) on Disposition	44,775
Series Thirty [Member]
Operating Partnership Interest Transferred	1
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	72,943	0
Gain/(Loss) on Disposition	72,943
Series Thirty One [Member]
Operating Partnership Interest Transferred	1
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	48,230	0
Gain/(Loss) on Disposition	48,230
Series Thirty Four [Member]
Operating Partnership Interest Transferred	1
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	0	0
Gain/(Loss) on Disposition	0
Series Thirty Five [Member]
Operating Partnership Interest Transferred	1
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	52,500	0
Gain/(Loss) on Disposition	52,500
Series Fourty Two [Member]
Operating Partnership Interest Transferred	1
Sale of Underlying Operating Partnership	0
Partnership Proceeds from Disposition	0
Gain/(Loss) on Disposition	$ 0