v3.25.2
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSET
Deferred tax assets:  As of March 31,2025   As of March 31,2024 
         
Net operating loss carryforwards  $95,049   $50,792 
Total deferred tax assets   95,049    50,792 
Less: valuation allowance   (95,049)   (50,792)
Deferred tax assets, net  $-   $- 
SCHEDULE OF RECONCILIATION HONG KONG STATUTORY RATE AND EFFECTIVE TAX RATE

The following table reconciles Hong Kong statutory rates to the Company’s effective tax:

 

   2025   2024   2023 
  

For the years ended
March 31,

 
   2025   2024   2023 
Profit (loss) before income taxes  $(714,680)  $(93,197)  $174,268 
Hong Kong Profits Tax rate   8.25%   8.25%   16.50%
Income taxes computed at Hong Kong Profits Tax rate   (58,961)   (7,689)   28,754 
Reconciling items:               
Tax effect of income that is not taxable*   -    -    (2,021)
Change in valuation allowance   58,961    7,689    (5,688)
Effect of two-tier tax rate   -    -    (21,046)
Income tax expense  $-   $-   $- 

 

*Income that is not taxable mainly consisted of the government subsidies which are non-taxable under Hong Kong income tax law.