v3.25.2
Income Tax (Tables)
12 Months Ended
Mar. 31, 2025
Income Tax [Abstract]  
Schedule of Deferred Tax Assets
   March 31,
2025
   March 31,
2024
 
Deferred tax assets:          
Startup/Organization Costs  $206,552   $387,896 
Net operating loss   
-
    
-
 
Total deferred tax assets  $206,552   $387,896 
Valuation allowance  $(206,552)   (387,896)
Deferred tax asset, net of allowance  $
-
   $
-
 
Schedule of Income Tax Benefit (Provision)

The income tax benefit (provision) consists of the following:

 

   For the year
ended
March 31,
2025
   For the year
ended
March 31,
2024
 
Current        
Federal  $83,453    148,399 
State   39,303    69,890 
Deferred   -    - 
Federal   (154,308)   (289,784)
State   (52,244)   (98,113)
Valuation allowance   206,552    387,896 
Income tax provision  $122,756    218,289 
Schedule of Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at March 31, 2025 and 2024 is as follows:

 

   For the year
ended
March 31,
2025
   For the  year
ended
March 31,
2024
 
Statutory federal income tax rate   21.00%   21.00%
New Jersey statutory rate   7.11%   7.11%
Change in fair value of warrant liability   1.26%   0.34%
Change in valuation allowance   (72.38)%   (65.06)%
Income Taxes Provision (Benefit)   (43.02)%   (36.61)%