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v3.24.3

Schedule of Income Tax Expense Reconciliation (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Mar. 31, 2022
Income Tax Disclosure [Abstract] |  |  |  |
Profit before income taxes |  | $ 2,975,533 | $ 3,256,125 | $ 2,120,605
Hong Kong Profits Tax rate |  | 16.50% | 16.50% | 16.50%
Income taxes computed at Hong Kong Profits Tax rate |  | $ 490,963 | $ 537,260 | $ 349,900
Reconciling items: |  |  |  |
Tax effect of income that is not taxable | [1] | (25) | (127,476) | (12,088)
Tax effect of non-deductible expenditure |  | 90,539 |  |
Change in valuation allowance |  | 88,998 | 81,028 | 1,720
Effect of two-tier tax rate |  | (21,154) | (21,154) | (21,154)
Statutory tax deduction | [2] | (385) | (769) | (1,282)
Total |  | $ 648,936 | $ 468,889 | $ 317,096
[1] | Income that is not taxable mainly consisted of the government subsidies which are non-taxable under Hong Kong income tax law.
[2] | It represents a reduction granted by the Hong Kong SAR Government of 100% of the tax payable subject to a maximum reduction of HK$3,000 (2023: HK$6,000) (2022: HK$10,000) for each business.

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