TAXES (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE TAX RATE

The following table reconciles the China statutory rates to the Company’s effective tax rate for the fiscal years ended September 30, 2024, 2023 and 2022:

	For the Years Ended September 30,
	2024			2023			2022
PRC statutory income tax rate		25.0	%		25.0	%		25.0	%
Effect of income tax holiday		(32.7	)%		(12.0	)%		(11.0	)%
Permanent difference		1.2	%		0.6	%		0.1	%
Research and development deduction		(226.4	)%		(5.4	)%		(4.2	)%
Change in valuation allowance		281.9	%		9.8	%		7.0	%
Effective tax rate		49.1	%		18.0	%		16.9	%

SCHEDULE OF COMPONENTS OF THE INCOME TAX PROVISION (BENEFIT)

The components of the income tax provision (benefit) are as follows:

	For the Years Ended September 30,
	2024		2023		2022
Current tax provision:
Cayman Islands	$	-	$	-	$	-
Hong Kong				-		-
China		351,179		1,000,887		1,248,013
Sub-total		351,179		1,000,887		1,248,013
Deferred tax provision (benefit):
Cayman Islands		-		-		-
Hong Kong		-		-		-
China		-		1,411		19,012
Sub-total		-		1,411		19,012
Income tax provision	$	351,179	$	1,002,298	$	1,267,025

SCHEDULE OF DEFERRED TAX ASSETS

The Company’s deferred tax assets are comprised of the following:

	September 30, 2024			September 30, 2023
Deferred tax assets derived from allowance for doubtful accounts and net operating losses (“NOL”)	$	429,351		$	300,846
Less: valuation allowance		(427,963	)		(299,511	)
Deferred tax assets	$	1,388		$	1,335

SCHEDULE OF TAXED PAYABLE

Taxes payable consist of the following:

	September 30, 2024		September 30, 2023
Income tax payable	$	1,689,296	$	1,296,206
Value added tax payable		1,443,500		1,338,800
Other taxes payable		548,370		83,681
Total taxes payable	$	3,681,166	$	2,718,687