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INCOME TAXES (Details 1) - USD ($)
1 Months Ended 12 Months Ended
Sep. 30, 2020
Sep. 30, 2021
Income Tax Disclosure [Abstract]    
Tax credit (expense) at statutory rate (26%) $ (2,303) $ (19,050)
Non taxable gain on sale of subsidiary company 3,767 0
Increase in valuation allowance (1,464) 19,050
Net deferred tax assets $ 0 $ 0