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INCOME TAXES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Income Tax Disclosure [Abstract] |  |
SCHEDULE OF RECONCILES INCOME TAXES | The following table reconciles income taxes based on the U.S. statutory tax rate to the Company’s income tax expense: SCHEDULE OF RECONCILES INCOME TAXES
|  | March 31, 2025 |  |  | March 31, 2024 |
|  | For the three months ended |
|  | March 31, 2025 |  |  | March 31, 2024 |
Loss before income tax |  | $ | (384,883 | ) |  | $ | (182,275 | )
Statutory tax rate |  |  | 30.8 | % |  |  | 30.8 | %
Tax at the domestic income tax rate |  |  | (118,543 | ) |  |  | (56,139 | )
State minimum fee |  |  |  |  |  |  |  |
Tax effect of tax losses not recognized |  |  | 114,578 |  |  |  | 52,254 |
State franchise tax |  |  | (5,298 | ) |  |  | - |
Non-deductible expenses |  |  | 161 |  |  |  | 661 |
Difference in state tax rate |  |  | 3,804 |  |  |  | 3,224 |
Total income tax expense |  | $ | (5,298 | ) |  | $ | - |
AETHER HOLDINGS, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) NOTE 12 — INCOME TAXES (continued) The following table reconciles income taxes based on the U.S. statutory tax rate to the Company’s income tax expense (continued):
|  | March 31, 2025 |  |  | March 31, 2024 |
|  | For the six months ended |
|  | March 31, 2025 |  |  | March 31, 2024 |
Income (Loss) before income tax |  | $ | (707,082 | ) |  | $ | (276,214 | )
Statutory tax rate |  |  | 30.8 | % |  |  | 30.8 | %
Tax at the domestic income tax rate |  |  | (217,782 | ) |  |  | (85,074 | )
Tax effect of tax losses not recognized |  |  | 210,103 |  |  |  | 79,247 |
State franchise tax |  |  | (5,298 | ) |  |  | - |
Non-deductible expenses |  |  | 376 |  |  |  | 823 |
Difference in state tax rate |  |  | 7,303 |  |  |  | 5,004 |
Total income tax expense |  | $ | (5,298 | ) |  | $ | - |
| The following table reconciles income taxes based on the U.S. statutory tax rate to the Company’s income tax expense: SCHEDULE OF RECONCILES INCOME TAXES
|  | September 30, 2024 |  |  | September 30, 2023 |
Loss before income tax |  | $ | (939,436 | ) |  | $ | (295,747 | )
Statutory tax rate |  |  | 30.8 | % |  |  | 30.8 | %
Tax at the domestic income tax rate |  |  | (289,346 | ) |  |  | (91,089 | )
State minimum fee |  |  | 240 |  |  |  | 690 |
Tax effect of tax losses not recognized |  |  | 275,735 |  |  |  | 87,262 |
Non-deductible expenses |  |  | 1,387 |  |  |  | 2,028 |
Difference in state tax rate |  |  | 11,984 |  |  |  | 1,109 |
Total income tax benefit |  | $ | - |  |  | $ | - |
SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES | Significant components of deferred income tax assets and liabilities were as follows: SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES
|  | March 31, 2025 |  |  | September 30, 2024 |
Tax Loss Carryforward |  | $ | 577,631 |  |  | $ | 367,528 |
Valuation allowance for deferred tax assets |  |  | (577,631 | ) |  |  | (367,528 | )
Total deferred income tax assets (liabilities) |  | $ | - |  |  | $ | - |
| Significant components of deferred income tax assets and liabilities were as follows: SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES
|  | September 30, 2024 |  |  | September 30, 2023 |
Tax Loss Carryforward |  | $ | 367,528 |  |  | $ | 91,793 |
Valuation allowance for deferred tax assets |  |  | (367,528 | ) |  |  | (91,793 | )
Total deferred income tax assets (liabilities) |  | $ | - |  |  | $ | - |

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