v3.26.1
SCHEDULE OF RECONCILIATION OF TOTAL INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Income before tax expenses: $ (1,160,962) $ 4,668,811 $ 5,999,995
Tax at Singapore statutory rate of 17% [1] (197,364) 793,698 1,019,999
Tax effect of expenses that are not deductible in determining taxable profit 140,479 51,953 26,989
Non-taxable income (19,560) (21,389) (26,850)
Current year loss for which deferred tax asset is not recognized 19,080
Tax exemption (36,908) (15,052) (12,959)
Overprovision current taxation in respect of prior year (29,659) (26,782) (5,508)
Overprovision of deferred tax assets for prior year (102)
Effect of Different Tax Rates in Other Jurisdiction 307,574 43,498
Others 24,862
Reversal arising from amortization of acquired customer relationship intangible assets (8,854)
Income tax expense $ 155,708 $ 825,926 $ 1,045,511
SINGAPORE      
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 17.00%    
[1] The Company has reconciled to the Singapore statutory tax rate of 17% to reflect the location of the Company’s operating activities and rather than reconciling to Cayman Islands statutory tax rate of 0%.