NRI's CA Services
About Us
About Ushma and Associates
Ushma & Associates is a Chartered Accountancy firm specialising in NRI taxation, cross-border tax advisory and Indian income-tax compliance. Founded by CA Ushma Jain, the firm has advised Non-Resident Indians since 2013 and supports clients living and working in the USA, UK, Canada, UAE, Singapore, Qatar and other countries.
Managing tax matters in India while living overseas can be difficult. Residential status, tax treaties, foreign income, property transactions, investments, repatriation and online compliance can overlap in ways that are easy to misunderstand. We bring these issues together, explain the tax impact clearly and help clients complete the required filings and documentation in an organised manner.
Our advice is tailored to the facts of each case. We consider the client’s residential status, sources of income, relevant Double Taxation Avoidance Agreement, transaction structure and supporting records before recommending a course of action.
Our Mission
Our Vision
About CA Ushma Jain
CA Ushma Jain is a Chartered Accountant, Company Secretary and the founder of Ushma & Associates. A graduate of Delhi University, she qualified as a Chartered Accountant in 2011 and has focused on NRI taxation and cross-border tax matters since 2013.
She has also completed an entrepreneurship programme at the Indian Institute of Management Ahmedabad under the Goldman Sachs 10,000 Women initiative. The programme strengthened her approach to building a modern, client-focused and process-driven professional practice.
Her strength lies in translating complex tax provisions into practical advice. Clients are guided not only on what must be done, but also on why it is required, the likely tax impact, the documentation involved and the available alternatives.
Ushma is also a tax educator and content creator. Through her YouTube channel and professional platforms, she explains developments in NRI taxation, foreign income and asset reporting, property transactions, TDS, income-tax compliance and changes in tax law.
Our Tax Services
NRI Income Tax Return Filing
Preparation and filing of Indian income-tax returns for NRIs with rental income, bank interest, capital gains, investments, foreign income, treaty relief and other India-related income.
NRI Property Sale and Purchase
Tax support for the purchase or sale of immovable property in India, including capital-gain computation, exemption planning, seller documentation and buyer-side compliance.
Lower or Nil TDS Certificate for NRI Property Sales
Assistance with applications for lower or nil deduction of tax on the sale of property by an NRI, including tax calculations, document preparation and support during assessment proceedings.
TDS Compliance for Buyers and Tenants
Support with TAN registration, tax deduction, challan payment, TDS returns, certificates and corrections for payments made to non-residents.
DTAA Advice and Foreign Tax Credit
Analysis of Double Taxation Avoidance Agreements, taxing rights and applicable rates, along with foreign tax credit claims, Form 67 and supporting documentation.
Repatriation of Funds from India
Assistance with Form 15CA, Form 15CB and related tax documentation for remitting eligible funds from India to another country.
Foreign Assets and Overseas Income Reporting for Indian Residents
Advisory and compliance support for Indian residents with foreign bank accounts, shares, investments, ESOPs, RSUs, retirement accounts or overseas income. This includes Schedule FA reporting, foreign-income disclosure and foreign tax credit claims.
Income Tax Notices Assessments and Appeals
Professional support for income-tax notices, scrutiny assessments, reassessment proceedings, penalty matters, rectification applications and appeals before income-tax authorities.
Cross Border Tax Advisory
Advice on residential status, NRE and NRO accounts, gifts, inheritance, capital gains, mutual funds, securities, ESOPs, RSUs and other India-linked cross-border tax matters.
Why Clients Choose Ushma and Associates
- Focused experience in NRI taxation and cross-border tax matters
- Advice based on the client’s complete facts, documents and objectives
- Clear explanations without unnecessary technical language
- End-to-end support from tax planning and computation to filing and representation
- Technology-enabled service for clients across countries and time zones
- Independent, transparent advice based on applicable law and proper compliance
Our Approach
Good tax advice begins with understanding the complete situation. Before suggesting a solution, we examine the client’s residential status, financial background, transaction details, objectives and concerns. This helps identify issues early, reduce avoidable errors and determine an appropriate, legally compliant course of action.
Our aim is not merely to file a return or complete a transaction. We seek to build long-term professional relationships through technical knowledge, accessibility, careful documentation and clear communication.