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INCOME TAXES (Details)
1 Months Ended 12 Months Ended
Sep. 30, 2020
Sep. 30, 2021
Income Tax Disclosure [Abstract]    
Statutory U.S. Federal Income Tax Rate 21.00% 21.00%
State Income Taxes 5.00% 5.00%
Change in Valuation Allowance (26.00%) (26.00%)
Effective Income Tax Rate 0.00% 0.00%