/* TaxGyani - Register A Private Limited Company */


  :root {
    --navy:    #0B1F3A;
    --teal:    #00A896;
    --teal-lt: #E6F7F5;
    --gold:    #F4A32A;
    --orange:  #E05C2D;
    --bg:      #F6F8FB;
    --white:   #ffffff;
    --text:    #1A2A3A;
    --muted:   #6B7F93;
    --border:  #DDE5EF;
    --card-sh: 0 4px 24px rgba(11,31,58,.09);
  }

  *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

  body {
    font-family: 'DM Sans', sans-serif;
    background: var(--bg);
    color: var(--text);
    line-height: 1.7;
  }

  /* ── TOPBAR ── */
  .topbar {
    background: var(--navy);
    color: #adc5e0;
    font-size: .78rem;
    font-weight: 500;
    text-align: center;
    padding: .45rem 1rem;
    letter-spacing: .02em;
  }
  .topbar span { color: var(--gold); }

  /* ── NAV ── */
  nav {
    background: var(--white);
    border-bottom: 2px solid var(--border);
    position: sticky; top: 0; z-index: 100;
    box-shadow: 0 2px 12px rgba(0,0,0,.06);
  }
  .nav-inner {
    max-width: 1200px; margin: auto;
    display: flex; align-items: center; justify-content: space-between;
    padding: .8rem 1.5rem; gap: 1rem;
  }
  .logo { display: flex; align-items: center; gap: .55rem; text-decoration: none; }
  .logo-icon {
    width: 38px; height: 38px; background: var(--teal);
    border-radius: 8px; display: grid; place-items: center;
  }
  .logo-icon svg { width: 22px; fill: white; }
  .logo-text { font-family: 'Playfair Display', serif; font-size: 1.3rem; color: var(--navy); line-height: 1.1; }
  .logo-text span { color: var(--teal); }
  .logo-sub { font-size: .62rem; color: var(--muted); letter-spacing: .08em; text-transform: uppercase; }
  .nav-links { display: flex; gap: 1.6rem; list-style: none; }
  .nav-links a { text-decoration: none; color: var(--navy); font-size: .88rem; font-weight: 500; transition: color .2s; }
  .nav-links a:hover { color: var(--teal); }
  .nav-cta {
    background: var(--teal); color: white; padding: .5rem 1.2rem;
    border-radius: 6px; font-size: .88rem; font-weight: 600;
    text-decoration: none; white-space: nowrap; transition: background .2s;
  }
  .nav-cta:hover { background: #008a7c; }
  .nav-hamburger { display: none; flex-direction: column; gap: 5px; cursor: pointer; padding: 4px; }
  .nav-hamburger span { width: 22px; height: 2px; background: var(--navy); border-radius: 2px; transition: .3s; }

  /* ── BREADCRUMB ── */
  .breadcrumb {
    background: var(--white); border-bottom: 1px solid var(--border);
    padding: .6rem 1.5rem; font-size: .8rem; color: var(--muted);
  }
  .breadcrumb-inner { max-width: 1200px; margin: auto; }
  .breadcrumb a { color: var(--teal); text-decoration: none; }
  .breadcrumb a:hover { text-decoration: underline; }

  /* ── HERO ── */
  .hero {
    background: var(--navy);
    position: relative; overflow: hidden;
    padding: 3.5rem 1.5rem 3rem;
  }
  .hero::before {
    content: '';
    position: absolute; inset: 0;
    background:
      radial-gradient(ellipse 60% 80% at 80% 50%, rgba(0,168,150,.18) 0%, transparent 70%),
      radial-gradient(ellipse 40% 60% at 10% 80%, rgba(244,163,42,.1) 0%, transparent 60%);
    pointer-events: none;
  }
  .hero-grid {
    position: relative; z-index: 1;
    max-width: 1200px; margin: auto;
    display: grid; grid-template-columns: 1fr 340px; gap: 3rem; align-items: center;
  }
  .hero-badge {
    display: inline-flex; align-items: center; gap: .4rem;
    background: rgba(0,168,150,.2); border: 1px solid rgba(0,168,150,.4);
    color: #6DEDE1; border-radius: 100px; padding: .3rem .85rem;
    font-size: .75rem; font-weight: 600; letter-spacing: .05em;
    text-transform: uppercase; margin-bottom: 1.1rem;
  }
  .hero h1 {
    font-family: 'Playfair Display', serif;
    font-size: clamp(1.8rem, 4vw, 2.8rem);
    color: white; line-height: 1.25; margin-bottom: 1rem;
  }
  .hero h1 em { color: var(--gold); font-style: normal; }
  .hero-desc { color: #a0bcd6; font-size: 1rem; max-width: 540px; margin-bottom: 1.8rem; }
  .hero-meta { display: flex; flex-wrap: wrap; gap: 1.2rem; margin-bottom: 2rem; }
  .hero-meta-item { display: flex; align-items: center; gap: .4rem; color: #7eacd0; font-size: .82rem; }
  .hero-meta-item svg { width:14px; fill: var(--teal); flex-shrink:0; }
  .hero-btns { display: flex; gap: .8rem; flex-wrap: wrap; }
  .btn-primary {
    background: var(--teal); color: white; padding: .7rem 1.5rem;
    border-radius: 7px; font-weight: 600; text-decoration: none;
    font-size: .9rem; transition: background .2s, transform .15s;
    display: inline-flex; align-items: center; gap: .4rem;
  }
  .btn-primary:hover { background: #008a7c; transform: translateY(-1px); }
  .btn-outline {
    background: transparent; color: white;
    border: 1.5px solid rgba(255,255,255,.3); padding: .7rem 1.5rem;
    border-radius: 7px; font-weight: 500; text-decoration: none;
    font-size: .9rem; transition: .2s;
    display: inline-flex; align-items: center; gap: .4rem;
  }
  .btn-outline:hover { border-color: var(--teal); color: var(--teal); }

  /* hero card */
  .hero-card {
    background: rgba(255,255,255,.07);
    border: 1px solid rgba(255,255,255,.12);
    border-radius: 16px; padding: 1.6rem;
    backdrop-filter: blur(8px);
  }
  .hero-card-title { color: var(--gold); font-size: .75rem; font-weight: 600; text-transform: uppercase; letter-spacing: .08em; margin-bottom: 1rem; }
  .cost-row { display: flex; justify-content: space-between; align-items: center; padding: .65rem 0; border-bottom: 1px solid rgba(255,255,255,.08); }
  .cost-row:last-of-type { border: none; }
  .cost-label { color: #a0bcd6; font-size: .85rem; }
  .cost-val { color: white; font-weight: 600; font-size: .92rem; }
  .cost-val.highlight { color: var(--teal); }
  .hero-card-cta {
    margin-top: 1.2rem; width: 100%; display: block; text-align: center;
    background: var(--gold); color: var(--navy); font-weight: 700;
    padding: .75rem; border-radius: 8px; text-decoration: none;
    font-size: .9rem; transition: .2s;
  }
  .hero-card-cta:hover { background: #e09520; }

  /* ── TRUST STRIP ── */
  .trust-strip {
    background: var(--white); border-bottom: 1px solid var(--border);
    padding: 1rem 1.5rem;
  }
  .trust-inner {
    max-width: 1200px; margin: auto;
    display: flex; flex-wrap: wrap; justify-content: center; gap: 1.5rem 3rem;
  }
  .trust-item { display: flex; align-items: center; gap: .5rem; font-size: .82rem; font-weight: 500; color: var(--muted); }
  .trust-item .icon { font-size: 1.1rem; }

  /* ── MAIN LAYOUT ── */
  .main-wrap { max-width: 1200px; margin: 2.5rem auto; padding: 0 1.5rem; display: grid; grid-template-columns: 1fr 300px; gap: 2.5rem; align-items: start; }

  /* ── ARTICLE ── */
  article { background: var(--white); border-radius: 14px; padding: 2.5rem; box-shadow: var(--card-sh); }

  .intro-box {
    background: var(--teal-lt); border-left: 4px solid var(--teal);
    border-radius: 0 10px 10px 0; padding: 1.1rem 1.3rem; margin-bottom: 2rem;
    font-size: .93rem; color: #0d4f47;
  }

  /* toc */
  .toc { background: var(--bg); border: 1px solid var(--border); border-radius: 12px; padding: 1.3rem 1.5rem; margin-bottom: 2.5rem; }
  .toc-title { font-weight: 700; color: var(--navy); margin-bottom: .8rem; font-size: .9rem; display: flex; align-items: center; gap: .5rem; }
  .toc ol { padding-left: 1.3rem; }
  .toc li { margin: .3rem 0; }
  .toc a { color: var(--teal); text-decoration: none; font-size: .87rem; }
  .toc a:hover { text-decoration: underline; }

  /* headings */
  article h2 {
    font-family: 'Playfair Display', serif;
    font-size: 1.55rem; color: var(--navy);
    margin: 2.2rem 0 .8rem; padding-bottom: .5rem;
    border-bottom: 2px solid var(--border);
  }
  article h3 { font-size: 1.1rem; color: var(--navy); margin: 1.5rem 0 .5rem; font-weight: 600; }
  article p { margin-bottom: 1rem; font-size: .95rem; color: #2a3f55; }

  /* step cards */
  .step-card {
    border: 1px solid var(--border); border-radius: 12px;
    padding: 1.4rem 1.5rem; margin-bottom: 1.2rem;
    position: relative; overflow: hidden;
    transition: box-shadow .2s, transform .2s;
  }
  .step-card:hover { box-shadow: 0 6px 28px rgba(0,168,150,.12); transform: translateY(-2px); }
  .step-card::before {
    content: attr(data-step);
    position: absolute; right: 1.2rem; top: 1rem;
    font-family: 'Playfair Display', serif;
    font-size: 3.5rem; font-weight: 800; color: var(--teal);
    opacity: .08; line-height: 1; pointer-events: none;
  }
  .step-num {
    display: inline-flex; align-items: center; justify-content: center;
    width: 28px; height: 28px; background: var(--teal); color: white;
    border-radius: 50%; font-size: .75rem; font-weight: 700; margin-bottom: .6rem;
  }
  .step-card h3 { margin: 0 0 .5rem; font-size: 1rem; }
  .step-card p { font-size: .88rem; margin: 0; }
  .step-tag {
    display: inline-block; background: var(--teal-lt); color: var(--teal);
    border-radius: 100px; font-size: .72rem; font-weight: 600;
    padding: .18rem .7rem; margin-top: .6rem; letter-spacing: .03em;
  }

  /* docs table */
  .doc-table { width: 100%; border-collapse: collapse; font-size: .88rem; margin: 1rem 0 1.5rem; }
  .doc-table th { background: var(--navy); color: white; padding: .7rem 1rem; text-align: left; font-size: .8rem; }
  .doc-table th:first-child { border-radius: 8px 0 0 0; }
  .doc-table th:last-child { border-radius: 0 8px 0 0; }
  .doc-table td { padding: .65rem 1rem; border-bottom: 1px solid var(--border); vertical-align: top; }
  .doc-table tr:hover td { background: var(--teal-lt); }
  .badge { display: inline-block; font-size: .72rem; font-weight: 600; padding: .18rem .6rem; border-radius: 100px; }
  .badge-required { background: #FEE8E8; color: #D93025; }
  .badge-optional { background: #FFF3CD; color: #856404; }

  /* cost table */
  .cost-table { width: 100%; border-collapse: collapse; font-size: .88rem; margin: 1rem 0; border-radius: 10px; overflow: hidden; box-shadow: var(--card-sh); }
  .cost-table th { background: var(--navy); color: white; padding: .75rem 1rem; text-align: left; font-size: .8rem; }
  .cost-table td { padding: .7rem 1rem; border-bottom: 1px solid var(--border); }
  .cost-table tr:last-child td { border: none; font-weight: 700; background: var(--teal-lt); color: var(--teal); }
  .cost-table tr:hover td:not(:last-child) { background: #f0fbfa; }

  /* tip / warning boxes */
  .tip-box, .warn-box {
    display: flex; gap: .8rem; padding: 1rem 1.2rem;
    border-radius: 10px; margin: 1.4rem 0; font-size: .88rem;
  }
  .tip-box { background: #E8F8F5; border-left: 4px solid var(--teal); color: #0c4a3f; }
  .warn-box { background: #FFF8EC; border-left: 4px solid var(--gold); color: #5a3e05; }
  .tip-box .ico, .warn-box .ico { font-size: 1.2rem; flex-shrink: 0; }

  /* FAQ */
  .faq-item { border-bottom: 1px solid var(--border); }
  .faq-q {
    width: 100%; background: none; border: none; text-align: left;
    padding: 1rem 0; font-family: 'DM Sans', sans-serif; font-size: .95rem;
    font-weight: 600; color: var(--navy); cursor: pointer;
    display: flex; justify-content: space-between; align-items: center; gap: 1rem;
  }
  .faq-q:hover { color: var(--teal); }
  .faq-icon { font-size: 1.2rem; transition: transform .3s; flex-shrink: 0; }
  .faq-a { display: none; padding: 0 0 1rem; font-size: .9rem; color: #2a3f55; line-height: 1.65; }
  .faq-item.open .faq-a { display: block; }
  .faq-item.open .faq-icon { transform: rotate(45deg); }

  /* ── SIDEBAR ── */
  .sidebar { display: flex; flex-direction: column; gap: 1.5rem; }

  .side-card { background: var(--white); border-radius: 14px; padding: 1.4rem; box-shadow: var(--card-sh); }
  .side-card-title { font-size: .78rem; font-weight: 700; text-transform: uppercase; letter-spacing: .07em; color: var(--teal); margin-bottom: 1rem; }

  .consult-card {
    background: linear-gradient(135deg, var(--navy) 0%, #163558 100%);
    border-radius: 14px; padding: 1.6rem; color: white; text-align: center;
    box-shadow: var(--card-sh);
  }
  .consult-card h3 { font-family: 'Playfair Display', serif; font-size: 1.2rem; margin-bottom: .5rem; }
  .consult-card p { color: #a0bcd6; font-size: .84rem; margin-bottom: 1.2rem; }
  .consult-card .phone { font-size: 1.1rem; font-weight: 700; color: var(--gold); margin-bottom: 1rem; }
  .consult-btn {
    display: block; background: var(--teal); color: white; padding: .7rem;
    border-radius: 8px; text-decoration: none; font-weight: 600; font-size: .9rem;
    transition: background .2s;
  }
  .consult-btn:hover { background: #008a7c; }
  .whatsapp-btn {
    display: block; background: #25D366; color: white; padding: .65rem;
    border-radius: 8px; text-decoration: none; font-weight: 600; font-size: .88rem;
    margin-top: .7rem; transition: .2s;
  }
  .whatsapp-btn:hover { background: #1db155; }

  .check-list { list-style: none; }
  .check-list li { padding: .45rem 0; border-bottom: 1px solid var(--border); font-size: .87rem; display: flex; align-items: flex-start; gap: .5rem; }
  .check-list li:last-child { border: none; }
  .check-list .ck { color: var(--teal); font-weight: 700; flex-shrink: 0; }

  .related-link {
    display: flex; align-items: center; gap: .6rem; text-decoration: none;
    color: var(--navy); font-size: .87rem; font-weight: 500; padding: .55rem 0;
    border-bottom: 1px solid var(--border); transition: color .2s;
  }
  .related-link:last-child { border: none; }
  .related-link:hover { color: var(--teal); }
  .related-link .arr { color: var(--teal); font-size: 1rem; }

  /* ── FOOTER ── */
  footer {
    background: var(--navy); color: #7ea0bf;
    padding: 3rem 1.5rem 1.5rem; margin-top: 3rem;
  }
  .footer-grid { max-width: 1200px; margin: auto; display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; gap: 2.5rem; }
  .footer-brand p { font-size: .84rem; margin: .8rem 0 1.2rem; line-height: 1.6; }
  .footer-brand .logo-text { color: white; }
  footer h4 { color: white; font-size: .85rem; font-weight: 700; margin-bottom: .9rem; letter-spacing: .04em; }
  footer ul { list-style: none; display: flex; flex-direction: column; gap: .5rem; }
  footer ul a { color: #7ea0bf; text-decoration: none; font-size: .83rem; transition: color .2s; }
  footer ul a:hover { color: var(--teal); }
  .footer-bottom { max-width: 1200px; margin: 2rem auto 0; padding-top: 1.2rem; border-top: 1px solid rgba(255,255,255,.1); display: flex; justify-content: space-between; flex-wrap: wrap; gap: .5rem; font-size: .78rem; }

  /* ── RESPONSIVE ── */
  @media (max-width: 1024px) {
    .main-wrap { grid-template-columns: 1fr; }
    .hero-grid { grid-template-columns: 1fr; }
    .hero-card { max-width: 420px; }
    .footer-grid { grid-template-columns: 1fr 1fr; }
    .sidebar { display: grid; grid-template-columns: 1fr 1fr; }
    .consult-card { grid-column: 1 / -1; }
  }
  @media (max-width: 768px) {
    .nav-links, .nav-cta { display: none; }
    .nav-hamburger { display: flex; }
    .hero { padding: 2.5rem 1.2rem; }
    article { padding: 1.5rem; }
    .sidebar { grid-template-columns: 1fr; }
    .footer-grid { grid-template-columns: 1fr; gap: 1.5rem; }
    .trust-inner { gap: .8rem 1.5rem; }
    .doc-table { font-size: .8rem; }
    .doc-table th, .doc-table td { padding: .5rem .6rem; }
  }
  @media (max-width: 480px) {
    .hero h1 { font-size: 1.6rem; }
    .hero-btns { flex-direction: column; }
    .hero-btns .btn-primary, .hero-btns .btn-outline { justify-content: center; }
    .hero-card { display: none; }
  }

  /* animations */
  @keyframes fadeUp { from { opacity:0; transform:translateY(18px); } to { opacity:1; transform:none; } }
  .hero-content > * { animation: fadeUp .6s ease both; }
  .hero-content > *:nth-child(2) { animation-delay: .08s; }
  .hero-content > *:nth-child(3) { animation-delay: .16s; }
  .hero-content > *:nth-child(4) { animation-delay: .24s; }
  .hero-content > *:nth-child(5) { animation-delay: .32s; }