Author: Bhavika

DTAA consultancy refers to applying Double Taxation Avoidance Agreement provisions to prevent taxation of the same income in two countries. Ushma & Associates provides services including DTAA analysis, tax residency...... Read More

A Digital Signature Certificate (DSC) is a secure electronic signature used for e-filing, MCA filings, GST registration, and company compliance in India. Ushma & Associates provides DSC services including application,...... Read More

ROC compliance refers to mandatory filings with the Registrar of Companies, including annual returns and financial statements under the Companies Act. Ushma & Associates provides services including MCA filings, documentation,...... Read More

Seafarer income tax filing involves determining residential status and reporting foreign income under Indian tax laws. Ushma & Associates provides services including sea-days calculation, DTAA compliance, income classification, and ITR...... Read More

Under the Income Tax Act 2025 (effective April 1, 2026), taxpayers can apply for Lower or Nil TDS Certificate using Form 128 (earlier Form 13 under Section 197) via TRACES...... Read More

NRI repatriation under the USD 1 million scheme allows transfer of up to USD 1 million per financial year from India abroad under FEMA regulations. Ushma & Associates provides services...... Read More