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LEASES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2021 | Mar. 31, 2021
Leases [Abstract] |  |
Future minimum payments under the facility operating lease, net of the lease incentive | Future minimum payments under the facility operating lease, as of December 31, 2021, are listed in the table below. | Future minimum payments under the facility operating lease, net of the lease incentive, as of March 31, 2021, are listed in the table below.
LEASES |
Annual Fiscal Years |  | Operating lease |
2022 |  |  | 38,358 |
2023 |  |  | 158,028 |
2024 |  |  | 40,692 |
Less: |  |  |  |
Imputed interest |  |  | (20,049 | )
Present value of lease liabilities |  | $ | 217,029 |
LEASES |  |
|  | Operating |
Annual Fiscal Years |  | lease |
2022 |  | $ | 153,432 |
2023 |  |  | 158,028 |
2024 |  |  | 40,692 |
Less: |  |  |  |
Imputed interest |  |  | (42,297 | )
Present value of lease liabilities |  | $ | 309,855 |

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- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123406913&loc=d3e41502-112717 + Details
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