v3.26.3
INCOME TAX (Tables)
3 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes
      
   Three Months Ended June 30,
   2026  2025
       
Current tax  $–   $– 
Deferred tax   –    – 
           
Income tax expenses  $–   $– 
Schedule of reconciliation of income tax expense
            
   Three Months Ended June 30,
   2026  2025
   Amount  Percent  Amount  Percent
Computed “expected” tax expense   137,260    21.0%    39,812    21.0% 
Effect of differential tax rate – subsidiaries (Note i)   (8,719)   (1.3%)   (6,987)   (3.7%)
Tax credits:                    
Income not subject to taxes   –    0.0%    –    0.0% 
Expenses not subject to tax deduction   5,488    0.8%    28,671    15.1% 
Changes in unrecognized tax benefits   (134,029)   (20.5%)   (61,496)   (32.4%)
Income tax expense   –    0.0%    –    0.0% 

 

Note :

(i) Represents the foreign income tax rate differential when compared to U.S. statutory income tax rate for the three months ended June 30, 2026 and 2025.
Schedule of deferred tax assets
      
   June 30, 2026  March 31, 2026
       
Net operating losses carryforwards  $416,715   $357,695 
Less: allowance on deferred tax assets   (416,715)   (357,695)
Deferred tax assets, net  $–   $–