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INCOME TAXES (Tables)
3 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of reconciliation of income tax benefit
Schedule of reconciliation of income tax benefit          
   Three Months Ended 
   December 31, 
   2023   2022 
US statutory rate   21%   21%
Income tax benefit at statutory rate  $(10,719)  $(5,919)
Change in valuation allowance   10,719    5,919 
Income tax expense  $-   $-