/* TaxGyani - Guide Pages */


*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
:root {
  --brand:#0e3269; --brand-mid:#1a4fa8; --brand-light:#2563eb;
  --accent:#f59e0b; --accent-dim:#fbbf24; --accent-soft:#fffbeb;
  --green:#10b981; --red:#ef4444;
  --bg:#f0f4f9; --surface:#ffffff; --text:#0f1d30; --muted:#536880;
  --border:#dae2ef; --pill-bg:#e8eef9; --radius:16px;
  --shadow-sm:0 2px 10px rgba(14,50,105,.08);
  --shadow-md:0 8px 32px rgba(14,50,105,.13);
  --shadow-lg:0 20px 60px rgba(14,50,105,.18);
}
html{scroll-behavior:smooth;}
body{font-family:'Plus Jakarta Sans',sans-serif;background:var(--bg);color:var(--text);line-height:1.75;font-size:15px;overflow-x:hidden;}
#progress{position:fixed;top:0;left:0;z-index:400;height:3px;width:0;background:linear-gradient(90deg,var(--accent),#f97316);transition:width .1s linear;}
header{position:sticky;top:0;z-index:300;background:var(--brand);box-shadow:0 2px 20px rgba(0,0,0,.25);}
.nav{max-width:1280px;margin:0 auto;padding:0 32px;height:66px;display:flex;align-items:center;justify-content:space-between;}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;}
.logo-icon{width:36px;height:36px;background:var(--accent);border-radius:9px;display:flex;align-items:center;justify-content:center;font-size:.95rem;font-weight:900;color:var(--brand);}
.logo-text{font-size:1.22rem;font-weight:800;color:#fff;letter-spacing:-.4px;}
.logo-text span{color:var(--accent);}
.nav-links{display:flex;align-items:center;gap:22px;}
.nav-links a{color:rgba(255,255,255,.72);text-decoration:none;font-size:.84rem;font-weight:500;transition:color .2s;}
.nav-links a:hover{color:#fff;}
.nav-links a.active{color:var(--accent);font-weight:700;}
.nav-cta{background:var(--accent);color:var(--brand)!important;padding:8px 18px;border-radius:8px;font-weight:700!important;transition:background .2s,transform .15s!important;}
.nav-cta:hover{background:var(--accent-dim)!important;transform:translateY(-1px);}

/* HERO */
.hero{background:linear-gradient(135deg,#071b40 0%,var(--brand) 55%,#1a4fa8 100%);position:relative;overflow:hidden;padding:72px 32px 64px;}
.hero::before{content:'';position:absolute;inset:0;pointer-events:none;background-image:linear-gradient(rgba(255,255,255,.04) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.04) 1px,transparent 1px);background-size:60px 60px;}
.hero::after{content:'';position:absolute;inset:0;pointer-events:none;background:radial-gradient(ellipse 55% 80% at 85% 50%,rgba(245,158,11,.18) 0%,transparent 65%),radial-gradient(ellipse 40% 60% at 5% 30%,rgba(37,99,235,.2) 0%,transparent 55%);}
.hero-inner{max-width:1280px;margin:0 auto;position:relative;z-index:1;}
.hero-chip{display:inline-flex;align-items:center;gap:8px;background:rgba(255,255,255,.1);border:1px solid rgba(255,255,255,.18);backdrop-filter:blur(12px);border-radius:50px;padding:7px 18px;font-size:.73rem;font-weight:700;letter-spacing:.8px;text-transform:uppercase;margin-bottom:20px;color:rgba(255,255,255,.85);}
.hero-chip .dot{width:7px;height:7px;background:#34d399;border-radius:50%;flex-shrink:0;}
.hero-chip .sep{color:rgba(255,255,255,.35);}
.hero h1{font-family:'Instrument Serif',serif;font-size:clamp(2.2rem,4.5vw,3.6rem);line-height:1.12;color:#fff;margin-bottom:16px;}
.hero h1 em{color:var(--accent);font-style:italic;}
.hero-sub{font-size:.96rem;color:rgba(255,255,255,.65);max-width:620px;margin-bottom:32px;line-height:1.8;}
.hero-meta-row{display:flex;align-items:center;gap:16px;flex-wrap:wrap;margin-bottom:36px;}
.mpill{display:flex;align-items:center;gap:7px;background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.15);border-radius:50px;padding:6px 14px;font-size:.78rem;color:rgba(255,255,255,.75);font-weight:500;}
.hero-stats{display:flex;gap:36px;flex-wrap:wrap;}
.hstat{display:flex;flex-direction:column;gap:3px;}
.hstat .n{font-family:'Instrument Serif',serif;font-size:1.55rem;font-weight:800;color:var(--accent);line-height:1;}
.hstat .l{font-size:.72rem;color:rgba(255,255,255,.5);}

/* BREADCRUMB */
.breadcrumb{max-width:1280px;margin:0 auto;padding:14px 32px;display:flex;align-items:center;gap:8px;font-size:.78rem;color:var(--muted);}
.breadcrumb a{color:var(--brand-light);text-decoration:none;font-weight:500;}
.breadcrumb a:hover{text-decoration:underline;}
.breadcrumb .sep{color:#b0bbc8;}

/* LAYOUT — !important overrides master.css .page{display:none} which loads after this file */
.page{max-width:1280px;margin:0 auto;padding:20px 32px 80px;display:grid !important;grid-template-columns:1fr 320px;gap:40px;align-items:start;}
article{min-width:0;}
.sidebar{display:flex;flex-direction:column;gap:20px;position:sticky;top:80px;}

/* SECTION LABEL */
.slabel{display:flex;align-items:center;gap:10px;font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:1.3px;color:var(--brand-light);margin-bottom:10px;}
.slabel::before{content:'';display:block;width:20px;height:2px;background:var(--accent);border-radius:2px;}

/* ARTICLE CARDS */
.acard{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-sm);padding:32px 36px;margin-bottom:24px;position:relative;overflow:hidden;}
.acard::before{content:'';position:absolute;top:0;left:0;right:0;height:4px;background:linear-gradient(90deg,var(--brand),var(--brand-light),var(--accent));}
.acard h2{font-family:'Instrument Serif',serif;font-size:clamp(1.45rem,2.5vw,1.9rem);color:var(--brand);line-height:1.2;margin-bottom:14px;}
.acard h2 em{color:var(--brand-light);font-style:italic;}
.acard p{color:#3a4a5c;font-size:.93rem;margin-bottom:12px;}
.acard p:last-of-type{margin-bottom:0;}

/* INTRO CARD */
.intro-card{background:linear-gradient(135deg,var(--pill-bg),#f0f7ff);border:1.5px solid rgba(37,99,235,.18);border-radius:var(--radius);padding:22px 28px;margin-bottom:24px;display:flex;gap:16px;align-items:flex-start;}
.intro-card .ic-icon{font-size:1.8rem;flex-shrink:0;margin-top:2px;}
.intro-card p{color:var(--text);font-size:.93rem;margin:0;line-height:1.75;}
.intro-card strong{color:var(--brand);}

/* TOC */
.toc-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-sm);padding:24px 28px;margin-bottom:24px;}
.toc-title{font-size:.73rem;font-weight:800;letter-spacing:1.3px;text-transform:uppercase;color:var(--muted);margin-bottom:14px;display:flex;align-items:center;gap:8px;}
.toc-title::before{content:'📋';font-size:.9rem;}
.toc-list{list-style:none;counter-reset:toc;}
.toc-list li{counter-increment:toc;display:flex;align-items:center;gap:10px;padding:8px 0;border-bottom:1px solid var(--border);font-size:.84rem;}
.toc-list li:last-child{border-bottom:none;}
.toc-list li::before{content:counter(toc,decimal-leading-zero);font-size:.7rem;font-weight:800;color:var(--brand-light);background:var(--pill-bg);border-radius:6px;padding:2px 7px;flex-shrink:0;}
.toc-list a{color:var(--brand-light);text-decoration:none;font-weight:600;}
.toc-list a:hover{color:var(--brand);text-decoration:underline;}

/* STAT BANNER */
.stat-banner{background:linear-gradient(135deg,#071b40 0%,var(--brand) 60%,#1a4fa8 100%);border-radius:var(--radius);padding:30px 32px;margin:0 0 24px;position:relative;overflow:hidden;}
.stat-banner::before{content:'₹';position:absolute;right:-10px;top:-20px;font-family:'Instrument Serif',serif;font-size:10rem;font-weight:900;color:rgba(255,255,255,.04);line-height:1;pointer-events:none;}
.stat-banner .sb-tag{font-size:.7rem;font-weight:800;letter-spacing:1.5px;text-transform:uppercase;color:var(--accent);margin-bottom:8px;}
.stat-banner h3{font-family:'Instrument Serif',serif;font-size:1.4rem;color:#fff;margin-bottom:8px;}
.stat-banner .sb-sub{font-size:.82rem;color:rgba(255,255,255,.58);margin-bottom:22px;}
.sb-stats{display:flex;gap:28px;flex-wrap:wrap;}
.sbstat .n{font-family:'Instrument Serif',serif;font-size:1.55rem;font-weight:800;color:var(--accent);line-height:1;}
.sbstat .l{font-size:.72rem;color:rgba(255,255,255,.52);}

/* TABLES */
.table-wrap{overflow-x:auto;margin:14px 0 18px;border-radius:12px;border:1px solid var(--border);box-shadow:var(--shadow-sm);}
table{width:100%;border-collapse:collapse;font-size:.87rem;}
thead th{padding:13px 16px;text-align:left;font-size:.72rem;font-weight:800;letter-spacing:.8px;text-transform:uppercase;}
.th-n{background:#f0f4f9;color:var(--muted);}
.th-new{background:#e6f4ef;color:#065f46;}
.th-old{background:#fff4e6;color:#92400e;}
tbody tr:nth-child(odd) td{background:#fafbfd;}
tbody tr:nth-child(even) td{background:var(--surface);}
tbody tr:hover td{background:var(--pill-bg);}
tbody td{padding:11px 16px;border-top:1px solid var(--border);vertical-align:top;}
.yes{color:#065f46;font-weight:700;}
.no{color:#991b1b;font-weight:700;}
.partial{color:#92400e;font-weight:700;}

/* COMPARE GRID */
.compare-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:14px 0 18px;}
.ccard{border-radius:14px;padding:24px;position:relative;overflow:hidden;}
.ccard::after{content:'';position:absolute;top:-24px;right:-24px;width:90px;height:90px;border-radius:50%;opacity:.15;}
.ccard-new{background:#eafaf3;border:1.5px solid #a7f3d0;}
.ccard-new::after{background:#059669;}
.ccard-old{background:#fff7ed;border:1.5px solid #fed7aa;}
.ccard-old::after{background:#d97706;}
.ccard-icon{font-size:1.8rem;margin-bottom:10px;}
.ccard-head{font-family:'Instrument Serif',serif;font-size:1.15rem;font-weight:700;margin-bottom:6px;}
.ccard-new .ccard-head{color:#065f46;}
.ccard-old .ccard-head{color:#92400e;}
.ccard-desc{font-size:.84rem;color:var(--muted);line-height:1.65;margin-bottom:14px;}
.ccard-list{list-style:none;}
.ccard-list li{font-size:.82rem;color:#3a4a5c;padding:6px 0;border-top:1px solid rgba(0,0,0,.06);display:flex;align-items:flex-start;gap:8px;}
.ccard-list li::before{content:'✓';font-weight:800;flex-shrink:0;margin-top:1px;}
.ccard-new .ccard-list li::before{color:#059669;}
.ccard-old .ccard-list li::before{color:#d97706;}

/* VERDICT */
.verdict-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(256px,1fr));gap:14px;margin:14px 0 18px;}
.vcard{background:var(--surface);border:1px solid var(--border);border-radius:12px;padding:20px;transition:box-shadow .2s,transform .2s,border-color .2s;}
.vcard:hover{box-shadow:var(--shadow-md);transform:translateY(-3px);border-color:var(--brand-light);}
.vcard-icon{font-size:1.6rem;margin-bottom:8px;}
.vcard-title{font-size:.92rem;font-weight:800;color:var(--brand);margin-bottom:5px;}
.vcard-body{font-size:.82rem;color:var(--muted);margin-bottom:12px;line-height:1.65;}
.rpill{display:inline-block;font-size:.7rem;font-weight:800;padding:3px 11px;border-radius:50px;}
.rp-new{background:#d1fae5;color:#065f46;}
.rp-old{background:#ffedd5;color:#92400e;}
.rp-calc{background:var(--pill-bg);color:var(--brand);}

/* NOTE */
.note{background:var(--accent-soft);border:1px solid rgba(245,158,11,.25);border-left:4px solid var(--accent);border-radius:0 10px 10px 0;padding:14px 18px;font-size:.84rem;color:#6b4600;margin:12px 0 16px;line-height:1.7;}
.note strong{color:#4a2e00;}

/* HIGHLIGHT ROWS */
.hrow{display:flex;flex-direction:column;gap:10px;margin:16px 0;}
.hrow-item{display:flex;align-items:flex-start;gap:12px;padding:10px 14px;background:var(--pill-bg);border-radius:10px;font-size:.87rem;color:var(--text);}
.hrow-item .hi{font-weight:800;flex-shrink:0;}
.hi-g{color:var(--green);}
.hi-d{color:#dc2626;}

/* FAQ */
.faq-wrap{margin-top:14px;}
.faq-item{border:1px solid var(--border);border-radius:12px;overflow:hidden;margin-bottom:10px;background:var(--surface);transition:box-shadow .2s;}
.faq-item:hover{box-shadow:var(--shadow-sm);}
.faq-q{padding:16px 20px;font-weight:700;font-size:.9rem;color:var(--text);cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:12px;user-select:none;}
.faq-toggle{width:28px;height:28px;border-radius:8px;background:var(--pill-bg);color:var(--brand-light);display:flex;align-items:center;justify-content:center;font-size:1.1rem;font-weight:300;flex-shrink:0;transition:background .2s,transform .2s;}
.faq-item.open .faq-toggle{background:var(--brand);color:#fff;transform:rotate(45deg);}
.faq-a{max-height:0;overflow:hidden;padding:0 20px;font-size:.86rem;color:var(--muted);line-height:1.75;transition:max-height .35s ease,padding .25s;display:block !important;}
.faq-item.open .faq-a{max-height:500px !important;padding:0 20px 16px;display:block !important;overflow:visible !important;}

/* SIDEBAR CARDS */
.sb-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-sm);overflow:hidden;}
.sb-top{background:linear-gradient(135deg,var(--brand),var(--brand-mid));padding:18px 22px;color:#fff;}
.sb-top h3{font-size:.98rem;font-weight:800;margin-bottom:3px;}
.sb-top p{font-size:.76rem;color:rgba(255,255,255,.58);}
.slab-ref{padding:8px 0;}
.slab-row{display:flex;justify-content:space-between;align-items:center;padding:9px 20px;border-bottom:1px solid var(--border);font-size:.82rem;}
.slab-row:last-child{border-bottom:none;}
.sr-range{color:var(--muted);font-weight:500;}
.sr-rate{font-weight:800;}
.sr-nil{color:var(--green);}
.sr-5{color:var(--brand-light);}
.sr-10{color:#6366f1;}
.sr-15{color:#d97706;}
.sr-20{color:#ea580c;}
.sr-25{color:#dc2626;}
.sr-30{color:#991b1b;}

.picker-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-sm);padding:24px;}
.picker-card h3{font-family:'Instrument Serif',serif;font-size:1.05rem;color:var(--brand);margin-bottom:4px;}
.picker-card p{font-size:.8rem;color:var(--muted);margin-bottom:18px;}
.picker-btns{display:flex;flex-direction:column;gap:10px;}
.pb{width:100%;padding:12px 16px;border-radius:10px;cursor:pointer;font-family:'Plus Jakarta Sans',sans-serif;font-size:.84rem;font-weight:700;text-align:left;transition:all .2s;display:flex;align-items:center;gap:10px;border:1.5px solid;}
.pb-new{border-color:#a7f3d0;background:#eafaf3;color:#065f46;}
.pb-new:hover{background:#d1fae5;border-color:#6ee7b7;}
.pb-old{border-color:#fed7aa;background:#fff7ed;color:#92400e;}
.pb-old:hover{background:#ffedd5;border-color:#fdba74;}

.cta-side{background:linear-gradient(145deg,var(--brand),#0b2657);border-radius:var(--radius);padding:26px 24px;color:#fff;position:relative;overflow:hidden;}
.cta-side::after{content:'🧮';position:absolute;bottom:-10px;right:-5px;font-size:5rem;opacity:.12;pointer-events:none;}
.cta-side h3{font-family:'Instrument Serif',serif;font-size:1.15rem;margin-bottom:6px;}
.cta-side p{font-size:.8rem;color:rgba(255,255,255,.6);margin-bottom:18px;line-height:1.65;}
.cta-side-btn{width:100%;padding:12px;border-radius:10px;background:var(--accent);border:none;cursor:pointer;font-family:'Plus Jakarta Sans',sans-serif;font-size:.88rem;font-weight:800;color:var(--brand);transition:transform .15s,background .2s;}
.cta-side-btn:hover{background:var(--accent-dim);transform:translateY(-1px);}

.quick-links{padding:8px 0;}
.ql{display:flex;align-items:center;gap:12px;padding:12px 20px;border-bottom:1px solid var(--border);text-decoration:none;transition:background .15s;}
.ql:last-child{border-bottom:none;}
.ql:hover{background:var(--pill-bg);}
.ql-ic{width:34px;height:34px;border-radius:9px;display:flex;align-items:center;justify-content:center;font-size:.95rem;flex-shrink:0;}
.ic-a{background:rgba(245,158,11,.15);}
.ic-b{background:rgba(37,99,235,.12);}
.ic-g{background:rgba(16,185,129,.12);}
.ic-p{background:rgba(139,92,246,.12);}
.ql-body{flex:1;min-width:0;}
.ql-lbl{font-size:.72rem;text-transform:uppercase;letter-spacing:.7px;color:var(--muted);margin-bottom:2px;}
.ql-val{font-size:.85rem;font-weight:700;color:var(--text);}
.ql-arr{color:var(--brand-light);font-size:1.1rem;}

/* TRUST BAR */
.trust-bar{background:linear-gradient(135deg,var(--brand) 0%,#071b40 100%);padding:48px 32px;text-align:center;color:#fff;}
.trust-bar h2{font-family:'Instrument Serif',serif;font-size:clamp(1.5rem,3vw,2rem);margin-bottom:8px;}
.trust-bar>p{font-size:.88rem;color:rgba(255,255,255,.6);margin-bottom:32px;}
.trust-items{display:flex;justify-content:center;flex-wrap:wrap;gap:12px;max-width:800px;margin:0 auto;}
.trust-item{display:flex;flex-direction:column;align-items:center;gap:4px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.12);border-radius:14px;padding:18px 24px;min-width:110px;transition:background .2s;}
.trust-item:hover{background:rgba(255,255,255,.12);}
.t-icon{font-size:1.4rem;}
.t-num{font-size:1.2rem;font-weight:800;color:var(--accent);line-height:1;}
.t-lbl{font-size:.7rem;color:rgba(255,255,255,.5);}

/* CTA STRIP */
.cta-strip{background:var(--accent);padding:52px 32px;text-align:center;}
.cta-strip h2{font-family:'Instrument Serif',serif;font-size:clamp(1.5rem,3vw,2.1rem);color:var(--brand);margin-bottom:8px;}
.cta-strip>p{font-size:.9rem;color:rgba(14,50,105,.7);margin-bottom:24px;max-width:500px;margin-inline:auto;}
.cta-strip-btn{background:var(--brand);color:#fff;border:none;padding:14px 36px;border-radius:12px;font-family:'Plus Jakarta Sans',sans-serif;font-size:.95rem;font-weight:800;cursor:pointer;transition:transform .15s,box-shadow .2s;display:inline-flex;align-items:center;gap:10px;}
.cta-strip-btn:hover{transform:translateY(-2px);box-shadow:0 8px 28px rgba(14,50,105,.35);}

/* FOOTER */
footer{background:#060e1f;color:rgba(255,255,255,.45);text-align:center;padding:20px 32px;font-size:.78rem;}
footer a{color:rgba(255,255,255,.6);text-decoration:none;}
footer a:hover{color:rgba(255,255,255,.9);}

/* ANIMATIONS */
@keyframes fadeUp{from{opacity:0;transform:translateY(18px);}to{opacity:1;transform:translateY(0);}}
.hero h1,.hero-sub,.hero-meta-row,.hero-stats{animation:fadeUp .55s ease both;}
.hero-sub{animation-delay:.12s;}
.hero-meta-row{animation-delay:.22s;}
.hero-stats{animation-delay:.34s;}

/* RESPONSIVE */

/* ══ ENHANCED MOBILE RESPONSIVE ══════════════════════════════════════════ */
/* Hamburger button */
.menu-btn{display:none;background:none;border:none;cursor:pointer;padding:8px;flex-direction:column;gap:5px;}
.menu-btn span{display:block;width:24px;height:2px;background:#fff;border-radius:2px;transition:all .3s;}
.mobile-nav{display:none;position:fixed;inset:0;top:66px;background:var(--brand);z-index:299;padding:24px 28px;flex-direction:column;gap:4px;overflow-y:auto;}
.mobile-nav.open{display:flex;}
.mobile-nav a{color:rgba(255,255,255,.85);text-decoration:none;font-size:1rem;font-weight:600;padding:14px 0;border-bottom:1px solid rgba(255,255,255,.1);}
.mobile-nav a:last-child{border-bottom:none;}
.mobile-nav a.mn-cta{color:var(--accent);}

@media(max-width:900px){
  .page{grid-template-columns:1fr;padding:16px 20px 60px;}
  .sidebar{position:static;}
  .compare-grid{grid-template-columns:1fr;}
  .verdict-grid{grid-template-columns:1fr 1fr;}
  .nav-links{display:none;}
  .menu-btn{display:flex;}
  .hrow-item{flex-wrap:wrap;}
  .stat-banner{padding:22px 20px;}
  .sb-stats{gap:16px;flex-wrap:wrap;}
  .toc-card{padding:18px 20px;}
  .breadcrumb{padding:12px 20px;}
}
@media(max-width:600px){
  .hero{padding:40px 18px 36px;}
  .hero h1{font-size:clamp(1.7rem,6vw,2.4rem);}
  .acard{padding:20px 18px;}
  .acard h2{font-size:1.2rem;}
  .compare-grid{grid-template-columns:1fr;}
  .verdict-grid{grid-template-columns:1fr;}
  .table-wrap{font-size:.78rem;}
  thead th{padding:10px 10px;font-size:.68rem;}
  tbody td{padding:8px 10px;}
  .hrow-item{padding:10px 12px;font-size:.84rem;}
  .faq-q{font-size:.84rem;padding:14px 16px;}
  .faq-a{padding:0 16px;font-size:.82rem;}
  .faq-item.open .faq-a{padding:0 16px 14px;}
  .sb-stats{gap:12px;}
  .sbstat .n{font-size:1.2rem;}
  .hero-meta-row{gap:8px;}
  .mpill{font-size:.7rem;padding:5px 11px;}
  .nav{padding:0 18px;}
  .breadcrumb{padding:10px 18px;font-size:.72rem;}
  .page{padding:14px 16px 50px;}
}
@media(max-width:400px){
  .hero h1{font-size:1.55rem;}
  .acard{padding:16px 14px;}
  .table-wrap{font-size:.74rem;}
}