Question

where is ( ma'am ) used , when u r talking with someone directly???​

Answer 1

basically ma'am is a formal word, and it is not always use directly.

Answer 2

Answer:

ma'am can be used for formally speaking with someone directly or indirectly...

Explanation: for example, if am a shopkeeper and a woman/girl enters my shop i would call them 'ma'am' to show them a certain amount of respect.