Annual report pursuant to Section 13 and 15(d)

12. FEDERAL INCOME TAX (Tables)

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12. FEDERAL INCOME TAX (Tables)
12 Months Ended
Mar. 31, 2021
Income Tax Disclosure [Abstract]  
Income tax expense
    2021     2020  
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 %
Deferred tax assets and liabilities
    2021     2020  
Deferred tax assets:            
Net operating loss carryforwards   $ 3,429,000     $ 1,970,000  
Other     -       5,000  
Total deferred tax asset     3,429,000       1,975,000  
Valuation allowance     (3,429,000 )     (1,975,000 ))
    $ -     $ -