v3.25.2
PROVISION FOR INCOME TAXES (Tables)
6 Months Ended
Mar. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF PROVISION FOR INCOME TAXES

 

   2025   2024 
   For the Six Months Ended
March 31,
 
   2025   2024 
         
Loss before tax expenses  $(1,412,844)  $(142,213)
Income taxes computed at Hong Kong Profits Tax rate   (233,119)   (23,465)
Tax allowance at the statutory tax rates   (507)   (530)
Tax effect on non-assessable income   (35)   - 
Tax effect on non-deductible expenses   31,972    49,946 
Tax effect on tax losses not recognized   222,986    - 
Tax effect on utilization of tax losses   (21,297)   (18,233)
Tax effect of two-tier tax rate   -    (3,859)
Over provision in respect of prior years   (30,926)   - 
Income taxes (credit) expense  $(30,926)  $3,859 
SCHEDULE OF DEFERRED TAX ASSETS

Significant component of deferred tax assets as follows:

 

   2025   2024 
   For the Six Months Ended
March 31,
 
   2025   2024 
         
Net operating loss carry forward  $366,581   $20,070 
Valuation allowance   (366,581)   (20,070)
Deferred tax assets  $-   $-