RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Mar. 31, 2017

Schedule Of Fund Management Fee and Reporting Fee [Table Text Block]

The fund management fees net of reporting fees incurred and the reporting fees paid by the Operating Partnerships for the years ended March 31, 2017 and 2016, are as follows:

			2017
					Fund Management Fee net
	Gross Fund		Asset Management		of Asset Management and
	Management Fee		and Reporting Fee		Reporting Fee

Series 20	$	24,843	$	1,367	$	23,476
Series 21		10,872		2,051		8,821
Series 22		29,208		1,100		28,108
Series 23		37,362		5,080		32,282
Series 24		50,352		10,067		40,285
Series 25		23,736		7,360		16,376
Series 26		93,076		5,341		87,735
Series 27		116,442		16,630		99,812
Series 28		44,679		23,000		21,679
Series 29		82,187		7,655		74,532
Series 30		69,684		10,216		59,468
Series 31		134,262		13,000		121,262
Series 32		163,266		18,460		144,806
Series 33		65,592		8,670		56,922
Series 34		70,741		29,315		41,426
Series 35		93,350		49,903		43,447
Series 36		46,580		41,910		4,670
Series 37		117,308		10,518		106,790
Series 38		130,774		27,354		103,420
Series 39		56,801		4,200		52,601
Series 40		137,464		11,425		126,039
Series 41		224,592		27,952		196,640
Series 42		171,480		19,180		152,300
Series 43		230,772		40,748		190,024
Series 44		239,076		32,904		206,172
Series 45		282,759		59,598		223,161
Series 46		236,084		28,475		207,609

	$	2,983,342	$	513,479	$	2,469,863

			2016
					Fund Management Fee
					net of Asset
	Gross Fund		Asset Management		Management and
	Management Fee		and Reporting Fee		Reporting Fee

Series 20	$	32,952	$	4,547	$	28,405
Series 21		23,153		2,051		21,102
Series 22		42,810		5,911		36,899
Series 23		61,058		17,569		43,489
Series 24		50,352		5,858		44,494
Series 25		23,736		7,360		16,376
Series 26		103,978		21,841		82,137
Series 27		153,432		21,380		132,052
Series 28		97,548		10,250		87,298
Series 29		87,860		14,619		73,241
Series 30		84,544		39,690		44,854
Series 31		172,957		34,914		138,043
Series 32		203,918		19,042		184,876
Series 33		72,927		20,420		52,507
Series 34		115,404		32,215		83,189
Series 35		132,845		16,403		116,442
Series 36		126,759		10,242		116,517
Series 37		157,320		11,514		145,806
Series 38		164,400		20,692		143,708
Series 39		123,228		11,135		112,093
Series 40		193,581		13,204		180,377
Series 41		228,916		44,348		184,568
Series 42		196,400		39,673		156,727
Series 43		256,108		62,264		193,844
Series 44		254,628		34,849		219,779
Series 45		283,200		76,242		206,958
Series 46		249,528		31,291		218,237

	$	3,693,542	$	629,524	$	3,064,018

Schedule Of Management Fees Paid [Table Text Block]

The fund management fees paid for the years ended March 31, 2017 and 2016, are as follows:

	2017		2016

Series 20	$	-	$	95,580
Series 21		150,000		3,177
Series 22		-		32,873
Series 23		-		215,459
Series 24		50,352		50,352
Series 25		23,736		23,736
Series 26		93,076		103,978
Series 27		116,442		153,432
Series 28		44,679		97,548
Series 29		181,500		323,993
Series 30		-		346,084
Series 31		134,262		3,075,470
Series 32		756,790		118,416
Series 33		900,000		53,079
Series 34		319,000		589,727
Series 35		2,035,603		44,000
Series 36		571,611		25,000
Series 37		575,000		-
Series 38		635,421		25,000
Series 39		677,774		29,999
Series 40		315,722		-
Series 41		100,000		-
Series 42		2,312,520		153,508
Series 43		2,520,094		50,000
Series 44		-		-
Series 45		-		-
Series 46		-		25,000

	$	12,513,582	$	5,635,411

Schedule Of Advances From Affiliate [Table Text Block]

The total advances as of March 31, 2017 and 2016, are as follows:

	2017		2016

Series 20	$	-	$	-
Series 21		-		-
Series 22		-		-
Series 23		-		-
Series 24		-		-
Series 25		-		-
Series 26		-		-
Series 27		-		-
Series 28		-		-
Series 29		-		-
Series 30		-		-
Series 31		-		-
Series 32		-		-
Series 33		-		-
Series 34		-		133,578
Series 35		-		-
Series 36		-		-
Series 37		-		-
Series 38		-		-
Series 39		220,455		220,455
Series 40		-		-
Series 41		-		-
Series 42		-		-
Series 43		-		-
Series 44		206,053		191,791
Series 45		54,659		38,091
Series 46		-		-

	$	481,167	$	583,915

Schedule Of General Administrative and Professional Fees [Table Text Block]

During the years ended March 31, 2017 and 2016, general and administrative expenses incurred by Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership and/or Boston Capital Asset Management Limited Partnership were charged to each series’ operations as follows:

	2017		2016

Series 20	$	16,622	$	12,732
Series 21		13,370		10,033
Series 22		14,832		11,286
Series 23		16,444		12,754
Series 24		14,350		12,258
Series 25		15,309		12,389
Series 26		18,547		15,060
Series 27		40,226		11,955
Series 28		16,420		13,986
Series 29		17,578		13,243
Series 30		14,993		11,526
Series 31		18,151		15,216
Series 32		17,965		14,108
Series 33		14,218		10,788
Series 34		15,394		12,228
Series 35		15,420		11,982
Series 36		13,183		10,821
Series 37		13,591		10,713
Series 38		14,212		11,412
Series 39		13,065		10,834
Series 40		15,081		11,475
Series 41		16,909		13,418
Series 42		16,382		13,235
Series 43		18,397		14,178
Series 44		14,621		10,671
Series 45		20,809		14,906
Series 46		16,678		12,545

	$	452,767	$	335,752