v3.26.1
Deferred tax liabilities
 12 Months Ended
Mar. 31, 2026
Deferred Tax Liabilities  
Deferred tax liabilities

 

19. Deferred tax liabilities

 

The movements in deferred tax during the financial year are as follows:

 

   2026   2025 
   USD   USD 
         
As at April 1   21,561    - 
Expense to profit or loss (Note 27):          
Property, plant and equipment   (707)   21,243 
Exchange differences   2,029    318 
           
As at March 31   22,883    21,561 

 

The deferred tax in the financial statements is in respect of tax effects arising from deductible temporary differences on property, plant, and equipment.