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INCOME TAXES (Details 1) - USD ($)
6 Months Ended
Mar. 31, 2022
Mar. 31, 2021
Income Tax Disclosure [Abstract]    
Tax credit (expense) at statutory rate (26%) $ 3,017 $ 11,538
Increase in valuation allowance 3,017 (11,538)
Net deferred tax assets $ 0 $ 0