v3.25.2
SCHEDULE OF RECONCILIATION OF PROVISION FOR INCOME TAXES (Details) - USD ($)
6 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Income Tax Disclosure [Abstract]    
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