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Income Taxes (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of statutory income tax rates [Abstract]

Schedule of income tax expense (benefit)

		For the Years Ended March 31,
		2023				2022				2021
Current income tax expense		$	31,520			$	88,647			$	70,765
Deferred income tax expense			-				-				-
		$	31,520			$	88,647			$	70,765

Schedule of statutory income tax rates

		For the Years Ended March 31,
		2023				2022				2021
Income tax expense at applicable statutory rate		$	565,828			$	590,692			$	844,047
Nondeductible expenses			-				181,910				12,238
Income not subject to tax (2)			(421,297	)			(539,572	)			(98,326	)
Income tax of other jurisdictions (3)			(30	)			-				-
Nontaxable offshore profit			(113,777	)			(143,098	)			(664,621	)
Benefit on tax concession (note (1))			(765	)			(1,285	)			(22,573	)
Changes in valuation allowance			1,561				-				-
		$	31,520			$	88,647			$	70,765

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- References

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

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