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SCHEDULE OF TAX CREDIT PERIOD (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2022 | Mar. 31, 2021 | Mar. 31, 2020
Taxation |  |  |
Current year tax (credit) | $ (509,282) | $ (24,952) |
Adjustments in respect of prior periods | (277,239) | (42) | (76,289)
Origination and reversal of timing differences |  |  |
Total tax (credit) for the period | (786,521) | (24,994) | (76,289)
Loss before taxation | (6,045,372) | (3,378,501) | (1,620,347)
Loss charged at standard rate of corporation tax 19% | (1,181,337) | (641,915) | (307,866)
Tax losses arising in the year not recognized | 524,870 | 660,594 | 340,114
Tax losses surrendered for Research and Development | 667,335 |  |
Expenses not deductible for taxation | 370,306 |  | 145
Tax increase from effect of capital allowances and depreciation | (3) | (334) | 81
Research and Development tax claim | (509,282) | (43,432) |
Research and Development enhanced expenditure | (377,187) |  |
Research and Development tax credits claimed in respect of previous periods | (277,240) | (42) | (76,289)
Consolidation adjustment in relation to foreign exchange movements | (3,983) | 135 | (32,504)
Loans written off |  |  |

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