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v3.26.1

Schedule of reconciliation of income tax credit (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2026 | Mar. 31, 2025 | Mar. 31, 2024
Notes and other explanatory information [abstract] |  |  |
Loss before tax | $ (2,081,318) | $ (2,529,176) | $ (2,398,575)
Taxation at statutory rate of 24% (2025: 24%; 2024: 24%) | $ (499,516) | $ (607,002) | $ (575,658)
Taxation at statutory rate, percent | 24.00% | 24.00% | 24.00%
Non-taxable income | $ (181,700) |  | $ (1,089)
Expenses not deductible | 378,399 | 275,376 | 500,620
Deferred tax not recognized | 320,920 | 427,188 | 68,713
Over provision of current tax in prior years | (13,779) |  |
Under provision of deferred tax in prior years | 813 |  |
Income tax credit/(expense) | $ 5,137 | $ 95,562 | $ (7,414)

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