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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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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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