v3.22.4
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE INCOME TAX RATE

The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the fiscal years ended September 30, 2022 and 2021 are as follow:

 

   2022   2021 
   Years Ended September 30, 
   2022   2021 
Income tax benefit at U.S. statutory rate of 21%   $(2,675,812)  $(1,149,047)
Income tax benefit – state   (589,953)   (253,337)
Non-deductible expenses   1,543,675    (52,467)
Change in valuation allowance   1,722,090    1,454,851 
Total provision for income tax  $—   $— 
SCHEDULE OF DEFERRED TAX ASSETS

The Company’s approximate net deferred tax asset as of September 30, 2022 and 2021 was as follow:

 

   2022   2021 
   Years Ended September 30, 
   2022   2021 
Net operating loss carry-forwards  $12,967,136   $11,245,046 
Total deferred tax asset   12,967,136    11,245,046 
Less: valuation allowance   (12,967,136)   (11,245,046)
Net deferred tax asset  $—   $—