v3.25.2
Provision for Income Taxes (Tables)
12 Months Ended
Mar. 31, 2025
Provision for Income Taxes [Abstract]  
Schedule of Income Tax Expenses

The current and deferred portions of the income tax expenses included in the consolidated statements of operations as determined in accordance with ASC 740 are as follows:

 

   March 31, 
   2025   2024   2023 
Current taxes  $294,179   $291,282   $
 
Deferred taxes   
    42,789    222,690 
Income tax expenses  $294,179   $334,071   $222,690 
Schedule of Reconciles Statutory Rate to Effective Tax Rate

The following table reconciles statutory rate to effective tax rate:

 

   March 31, 
   2025   2024    2023 
Hong Kong statutory income tax rate   16.50%   16.50%   16.50%
– Non-taxable income   (0.10)%   (0.10)%   (0.63)%
– Non-deductible expenses   0.99%   0.16%   0.09%
– Temporary difference not recognized   (0.90)%   0.12%   0.33%
– Tax reduction   (0.01)%   (0.02)%   (0.05)%
– Income tax at concessionary rate   (1.11)%   (0.99)%   (1.41)%
Effective tax rate   15.37%   15.67%   14.83%