v3.26.1
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Deferred tax assets:    
Property, plant and equipment $ 7,986
Provision of credit loss 530,874 148,897
Tax losses carried forward 406,469
Total deferred tax assets 945,329 148,897
Deferred tax liabilities:    
Property, plant and equipment (10,106)
Right-of-use assets – finance lease (271,472) (406,565)
Total deferred tax (liabilities) assets 673,857 (416,671)
Less: Valuation allowance (673,857)
Net deferred tax (liabilities) assets $ (267,774)