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INCOME TAX
 6 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAX

NOTE 16 - INCOME TAX

 

The Group is subject to profits tax rate at 25% for income generated for its operation in China and net operating losses can be carried forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.

 

The net taxable losses before income taxes and its provision for income taxes comprised of the following:

 

   For six months ended 
   March 31   March 31 
   2026   2025 
   $   $ 
Current income tax expenses   748              - 
Deferred income tax expenses   -    - 
Total income tax expense   748    - 
   As of 
   March 31   September 30 
   2026   2025 
   $   $ 
Deferred tax assets:        
Allowance of credit loss   885        - 
Net operating loss carry-forward   -    - 
Less: valuation allowance   (885)   - 
Total   -    - 

 

Reconciliation between tax expense/(benefit) and profit before income tax at applicable tax rates:

 

   For six months ended 
   March 31   March 31 
   2026   2025 
Income before taxes excluded loss entities   (549)   - 
PRC statutory tax rate   25%   25%
Expected income tax (benefit)   (137)   - 
Tax effect of non-deductible expenses/ other permanent differences   885    - 
Income tax expense   748    -