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INCOME TAXES (Details 1) - USD ($)
3 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
Tax credit (expense) at statutory rate (26%) $ (1,695) $ (6,813)
Increase in valuation allowance 1,695 6,813
Net deferred tax assets $ 0 $ 0