Annual report pursuant to Section 13 and 15(d)

12. FEDERAL INCOME TAX (Details)

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12. FEDERAL INCOME TAX (Details)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Income Tax Disclosure [Abstract]    
Federal tax statutory rate 21.00% 21.00%
Permanent differences 3.46% 3.52%
Valuation allowance (24.46%) (24.52%)
Effective rate 0.00% 0.00%