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INCOME TAXES (Tables)
6 Months Ended
Mar. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

Significant components of the provision for income taxes are as follows:

 

   2023   2024 
   For the six months ended
March 31,
 
   2023   2024 
Hong Kong profit tax:          
- Current year  $66,967   $140,514 
- Tax Concession   (769)   (385)
Income tax expenses  $66,198   $140,129 
SCHEDULE OF INCOME TAX AND ACTUAL PROVISION

Reconciliation between the income tax expenses computed by applying the BVI statutory tax rate to income before income taxes and actual provision were as follows:

 

   2023   2024 
  

For the six months ended

March 31,

 
   2023   2024 
   US$   US$ 
Income before income tax  $517,006   $1,038,924 
Tax expenses at the BVI statutory income tax rate   -    - 
           
Tax effect of rate differences in various jurisdictions   85,306    171,422 
Tax effect of non-taxable income   (430)   (4,838)
Tax effect of deductible temporary difference   (381)   (4,917)
Tax effect of non-deductible expenditure   3,626    - 
Tax concession   (769)   (385)
Additional tax reduction related to two-tiered profits tax regime   (21,154)   (21,154)
           
Income tax expense   66,198    140,129