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INCOME TAX (Tables) | 12 Months Ended
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Mar. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF CURRENT AND DEFERRED INCOME TAX EXPENSE | The following table sets forth current and deferred portion of income tax expenses: SCHEDULE OF CURRENT AND DEFERRED INCOME TAX EXPENSE
|  | 2023 |  |  | 2024 |  |  |  |  |
|  | Year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |
Current income tax expenses |  |  | 132,634 |  |  |  | 178,029 |  |  |  | 24,109 |
Deferred income tax expense (recovery) |  |  | 87,010 |  |  |  | 68,580 |  |  |  | (143,400 | )
Income tax expense (recovery) |  |  | 219,644 |  |  |  | 246,609 |  |  |  | (119,291 | )
SCHEDULE OF RECONCILIATION OF INCOME TAXES | Reconciliation between the income tax expenses computed by applying the Hong Kong enterprise tax rate to income before income taxes and actual provision were as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES
|  | 2023 |  |  | 2024 |  |  |  |  |
|  | Year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |
(Loss) before income tax - Cayman Island and BVI entities |  |  | - |  |  |  | (2,805) |  |  |  | (6,293,726) |
Income (loss) before income tax - Hong Kong entity |  |  | 1,386,904 |  |  |  | 1,340,699 |  |  |  | (806,633) |
Tax expenses at the Cayman Islands statutory income tax rate |  |  | - |  |  |  | - |  |  |  | - |
Tax effect of rate differences in various jurisdictions |  |  | 228,839 |  |  |  | 220,752 |  |  |  | (133,095 | )
Tax effect of provision for expected credit loss |  |  | 32,895 |  |  |  | (3,716 | ) |  |  | 114,945 |
Tax effect of depreciation allowance |  |  | (107,177 | ) |  |  | (61,541 | ) |  |  | 34,595 |
Tax effect of non-deductible expenditure |  |  | - |  |  |  | 44,073 |  |  |  | 29,009 |
Tax effect of taxable temporary difference |  |  | 87,010 |  |  |  | 68,580 |  |  |  | (143,400 | )
Tax reduction allowed by Hong Kong government |  |  | (21,923 | ) |  |  | (21,539 | ) |  |  | (21,345 | )
Income tax expense (recovery) |  |  | 219,644 |  |  |  | 246,609 |  |  |  | (119,291 | )
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The significant components of the Company’s deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2023 |  |  | 2024 |
|  | As of March 31, |
|  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |
Deferred tax assets: |  |  |  |  |  |  |  |
Provision of credit loss |  |  | 33,951 |  |  |  | 148,897 |
Total deferred tax assets |  |  | 33,951 |  |  |  | 148,897 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (30,383 | ) |  |  | (10,106 | )
Right-of-use assets – finance lease |  |  | (414,742 | ) |  |  | (406,565 | )
Total deferred tax liabilities |  |  | (445,125 | ) |  |  | (416,671 | )
Net deferred tax liabilities |  |  | (411,174 | ) |  |  | (267,774 | )
|  | 2023 |  |  | 2024 |
|  | As of March 31, |
|  | 2024 |  |  | 2025 |
|  | USD |  |  | USD |
Deferred tax assets |  |  | 33,951 |  |  |  | 148,897 |
Deferred tax liabilities |  |  | (445,125 | ) |  |  | (416,671 | )
Deferred tax liabilities, net |  |  | (411,174 | ) |  |  | (267,774 | )

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