SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Mar. 31, 2021
SIGNIFICANT ACCOUNTING POLICIES (Tables)  
Schedule of Summarizes of change in the fair value of the derivative liabilities

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Fair value of derivative liability as of March 31, 2020

 

$

--

 

 

$

--

 

 

$

603,836

 

Change in fair value at initial issuance

 

 

--

 

 

 

--

 

 

 

544,592

 

Change in fair value due to conversion of debt

 

 

 

 

 

 

 

 

 

 

(199,567

)

Change in fair value of the derivative

 

 

--

 

 

 

--

 

 

 

(646,705

)

 

 

 

--

 

 

 

--

 

 

 

 

 

Balance at March 31, 2021

 

$

--

 

 

$

--

 

 

 

302,156

 

Schedule of Estimated Fair Value

Risk-free interest rate

 

 

1.80

%

Expected life in years

 

 

0.25

 

Dividend yield

 

 

0

%

Expected volatility

 

 

206.00

%