Annual report pursuant to Section 13 and 15(d)

DEFERRED INCOME TAXES (Reconciliation of Federal and State Income Tax Rate) (Details)

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DEFERRED INCOME TAXES (Reconciliation of Federal and State Income Tax Rate) (Details) - USD ($)
12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Income Tax Disclosure [Abstract]    
Federal statutory taxes $ 32,798 $ (35,046)
State income taxes, net of federal benefit 9,090 (9,713)
Change in tax rate estimates 427,325
Less: Valuation allowance, non-deductible items 445 496
Change in valuation allowance 469,658 44,263
Effective income tax
Federal statutory Income tax rate 21.00% 21.00%
State taxes, net of federal benefit 4.35% 4.35%
Effective rate of deferred tax asset 25.35% 25.35%
Less: Valuation allowance (25.35%) (25.35%)
Effective income tax rate 0.00% 0.00%