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INCOME TAXES - Additional Information (Details) - USD ($) | 12 Months Ended
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Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2019
INCOME TAXES |  |  |
Federal corporate income tax rate | 21.00% | 21.00% | 21.00%
Base year allowance for loan losses | $ 2,200,000 | $ 2,200,000 |
Unrecognized deferred tax liability | $ 528,000 | $ 528,000 |

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- Definition Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 740 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6479915&loc=d3e66715-112838 + Details
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