/* ==========================================================================
   CA SHASHANK & ASSOCIATES - EXECUTIVE FORMAL GOLD DESIGN SYSTEM
   Soft, Eye-Friendly Executive Formal Gold & Royal Navy Theme
   Palette: Soft Platinum Ivory (#f4f6fb), Deep Royal Navy (#0f172a),
            Solid Metallic Gold (#b8860b / #d4af37), Crisp Slate (#ffffff)
   ========================================================================== */

@import url('https://fonts.googleapis.com/css2?family=Cinzel:wght@600;700;800&family=Lora:ital,wght@0,500;0,600;0,700;1,400;1,600&family=Playfair+Display:ital,wght@0,600;0,700;0,800;1,600&family=Plus+Jakarta+Sans:ital,wght@0,400;0,500;0,600;0,700;0,800;1,400&family=Inter:wght@400;500;600;700&display=swap');

:root {
  /* Soft, Eye-Comfortable Formal Executive Solid Gold Palette */
  --bg-dark: #f4f6fb;            /* Soft platinum off-white backdrop */
  --bg-card: #ffffff;            /* Clean card background */
  --bg-card-hover: #fafbfc;      /* Gentle card hover state */
  --bg-elevated: #ebf0f7;        /* Soft elevated panel tone */
  --bg-glass: rgba(255, 255, 255, 0.94);

  --primary-gold: #b8860b;       /* Solid Executive Metallic Gold */
  --gold-light: #d4af37;        /* Crisp Bright Formal Gold */
  --gold-dark: #8b6508;         /* Deep Rich Gold */
  --gold-gradient: linear-gradient(135deg, #b8860b 0%, #d4af37 100%);
  --gold-glow: rgba(184, 134, 11, 0.22);

  --accent-emerald: #059669;      /* Soothing emerald green */
  --accent-emerald-glow: rgba(5, 150, 105, 0.08);
  --accent-blue: #0f172a;

  --text-main: #0f172a;          /* Deep midnight slate for sharp readability */
  --text-muted: #475569;         /* Soft slate for body paragraphs */
  --text-dim: #64748b;           /* Muted grey for auxiliary captions */

  --border-subtle: rgba(15, 23, 42, 0.08);
  --border-gold: rgba(184, 134, 11, 0.35);
  --border-gold-light: rgba(184, 134, 11, 0.55);

  --font-heading: 'Lora', 'Playfair Display', Georgia, serif;
  --font-serif: 'Lora', 'Playfair Display', Georgia, serif;
  --font-brand: 'Cinzel', 'Lora', serif;
  --font-body: 'Plus Jakarta Sans', 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;

  --shadow-sm: 0 4px 12px rgba(15, 23, 42, 0.04);
  --shadow-lg: 0 16px 36px -10px rgba(15, 23, 42, 0.08);
  --shadow-gold: 0 8px 20px -4px rgba(184, 134, 11, 0.25);

  --radius-sm: 8px;
  --radius-md: 12px;
  --radius-lg: 18px;
  --radius-full: 9999px;

  --transition: all 0.3s cubic-bezier(0.4, 0, 0.2, 1);
}

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

html {
  scroll-behavior: smooth;
  font-size: 14px;
}

body {
  background-color: var(--bg-dark);
  color: var(--text-main);
  font-family: var(--font-body);
  font-weight: 450;
  line-height: 1.65;
  letter-spacing: -0.01em;
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

a {
  color: inherit;
  text-decoration: none;
}

button, input, select, textarea {
  font-family: inherit;
  font-size: inherit;
  outline: none;
  border: none;
}

button {
  cursor: pointer;
}

.container {
  width: 100%;
  max-width: 1320px;
  margin: 0 auto;
  padding: 0 1.5rem;
}

/* Typography Utilities */
h1, h2, h3, h4, h5, h6,
.heading-font,
.section-title,
.hero-title,
.btn-primary,
.btn-secondary,
.btn-link,
.nav-link,
.section-tag,
.footer-title {
  font-family: var(--font-heading);
  letter-spacing: -0.015em;
}

.heading-font {
  font-family: var(--font-heading);
}

.text-gold, .text-green {
  color: #b8860b !important;
  background: none !important;
  -webkit-background-clip: initial !important;
  -webkit-text-fill-color: #b8860b !important;
  display: inline-block;
  font-weight: 700;
}

.text-emerald {
  color: var(--accent-emerald);
}

.section-tag {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  padding: 0.35rem 1rem;
  border-radius: var(--radius-full);
  background: rgba(197, 155, 39, 0.08);
  border: 1px solid var(--border-gold);
  color: var(--gold-dark);
  font-size: 0.825rem;
  font-weight: 700;
  letter-spacing: 1.5px;
  text-transform: uppercase;
  margin-bottom: 1rem;
  font-family: var(--font-heading);
}

.section-title {
  font-family: var(--font-heading);
  font-size: 1.5rem;
  font-weight: 700;
  color: var(--text-main);
  line-height: 1.3;
  margin-bottom: 0.6rem;
  letter-spacing: -0.015em;
}

.section-subtitle {
  color: var(--text-muted);
  font-size: 0.875rem;
  max-width: 680px;
  margin: 0 auto;
}

.text-center {
  text-align: center;
}

/* Header & Search Bar */
.site-header {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 1000;
  background: var(--bg-glass);
  backdrop-filter: blur(16px);
  -webkit-backdrop-filter: blur(16px);
  border-bottom: 1px solid var(--border-subtle);
  box-shadow: 0 4px 20px rgba(15, 23, 42, 0.03);
}

.header-wrapper {
  display: flex;
  align-items: center;
  justify-content: space-between;
  height: 72px;
  gap: 1rem;
}

.brand-logo {
  display: flex;
  align-items: center;
  gap: 0.6rem;
  flex-shrink: 0;
}

.logo-badge {
  width: 46px;
  height: 46px;
  background: var(--gold-gradient);
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 800;
  font-size: 1.3rem;
  box-shadow: var(--shadow-gold);
}

.logo-text h1 {
  font-family: var(--font-heading);
  font-size: 1.2rem;
  font-weight: 700;
  color: var(--text-main);
  letter-spacing: 0.5px;
  line-height: 1.1;
}

.logo-text span {
  font-size: 0.725rem;
  color: var(--gold-dark);
  letter-spacing: 1.5px;
  text-transform: uppercase;
  font-weight: 700;
}

.header-search-container {
  flex: 0 1 140px;
  position: relative;
}

.search-input-box {
  width: 100%;
  padding: 0.25rem 1.7rem 0.25rem 0.65rem;
  background: #f8fafc;
  border: 1px solid #cbd5e1;
  border-radius: var(--radius-full);
  color: var(--text-main);
  font-size: 0.75rem;
  font-weight: 500;
  height: 28px;
  transition: var(--transition);
}

.search-input-box:focus {
  background: #ffffff;
  border-color: var(--primary-gold);
  box-shadow: 0 0 0 2px var(--gold-glow);
  outline: none;
}

.search-submit-btn {
  position: absolute;
  right: 3px;
  top: 50%;
  transform: translateY(-50%);
  width: 22px;
  height: 22px;
  border-radius: var(--radius-full);
  background: var(--primary-gold);
  border: none;
  color: #ffffff;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 0.6rem;
  cursor: pointer;
  box-shadow: none;
  transition: var(--transition);
}

.search-submit-btn:hover {
  transform: translateY(-50%) scale(1.05);
  background: var(--gold-dark);
}

.search-suggestions-dropdown {
  position: absolute;
  top: calc(100% + 8px);
  left: 0;
  right: 0;
  background: #ffffff;
  border: 1px solid var(--border-gold);
  border-radius: var(--radius-md);
  box-shadow: 0 12px 30px rgba(15, 23, 42, 0.15);
  z-index: 1200;
  display: none;
  max-height: 320px;
  overflow-y: auto;
}

.suggestion-item:hover {
  background: #f8fafc;
}

.nav-menu {
  display: flex;
  align-items: center;
  gap: 1.1rem;
  list-style: none;
}

.nav-link {
  font-size: 0.85rem;
  font-weight: 600;
  color: var(--text-muted);
  transition: var(--transition);
  position: relative;
  padding: 0.4rem 0;
  display: flex;
  align-items: center;
  gap: 0.25rem;
  white-space: nowrap;
}

.nav-link:hover, .nav-link.active {
  color: var(--gold-dark);
}

.nav-link::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0;
  width: 0%;
  height: 2px;
  background: var(--gold-gradient);
  transition: var(--transition);
}

.nav-link:hover::after, .nav-link.active::after {
  width: 100%;
}

/* Services & Mega Dropdown Styling */
.nav-item-dropdown {
  position: relative;
}

.nav-dropdown-icon {
  font-size: 0.68rem;
  margin-left: 2px;
  transition: var(--transition);
}

.nav-item-dropdown:hover .nav-dropdown-icon {
  transform: rotate(180deg);
  color: var(--primary-gold);
}

.mega-dropdown-menu {
  position: absolute;
  top: 100%;
  left: 50%;
  transform: translateX(-50%) translateY(8px);
  width: 580px;
  background: #ffffff;
  border: 1px solid var(--border-gold);
  border-radius: var(--radius-lg);
  box-shadow: 0 20px 45px -10px rgba(15, 23, 42, 0.18);
  padding: 1.25rem;
  opacity: 0;
  visibility: hidden;
  transition: all 0.22s cubic-bezier(0.16, 1, 0.3, 1);
  z-index: 1100;
  pointer-events: none;
}

.nav-item-dropdown:hover .mega-dropdown-menu {
  opacity: 1;
  visibility: visible;
  transform: translateX(-50%) translateY(0);
  pointer-events: auto;
}

.mega-dropdown-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.6rem;
}

.mega-item {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
  padding: 0.65rem 0.8rem;
  border-radius: var(--radius-md);
  transition: var(--transition);
  text-decoration: none;
  border: 1px solid transparent;
}

.mega-item:hover {
  background: #f8fafc;
  border-color: var(--border-subtle);
  transform: translateX(2px);
}

.mega-icon {
  width: 34px;
  height: 34px;
  border-radius: var(--radius-sm);
  background: rgba(197, 155, 39, 0.1);
  border: 1px solid var(--border-gold);
  color: var(--gold-dark);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1rem;
  flex-shrink: 0;
  transition: var(--transition);
}

.mega-item:hover .mega-icon {
  background: var(--gold-gradient);
  color: #ffffff;
}

.mega-item strong {
  display: block;
  font-size: 0.9rem;
  color: var(--text-main);
  margin-bottom: 0.15rem;
}

.mega-item p {
  font-size: 0.775rem;
  color: var(--text-muted);
  line-height: 1.3;
}

.header-actions {
  display: flex;
  align-items: center;
  gap: 1rem;
}

.btn-primary {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.6rem;
  padding: 0.75rem 1.5rem;
  border-radius: var(--radius-md);
  background: var(--gold-gradient);
  color: #ffffff;
  font-weight: 700;
  font-size: 0.925rem;
  box-shadow: var(--shadow-gold);
  transition: var(--transition);
}

.btn-primary:hover {
  transform: translateY(-2px);
  box-shadow: 0 10px 24px rgba(197, 155, 39, 0.35);
}

.btn-secondary {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.6rem;
  padding: 0.75rem 1.5rem;
  border-radius: var(--radius-md);
  background: #ffffff;
  border: 1px solid var(--border-gold);
  color: var(--text-main);
  font-weight: 600;
  font-size: 0.925rem;
  transition: var(--transition);
}

.btn-secondary:hover {
  background: rgba(197, 155, 39, 0.08);
  color: var(--gold-dark);
  transform: translateY(-2px);
}

.header-actions {
  display: flex;
  align-items: center;
  gap: 0.8rem;
}

.header-actions .btn-primary {
  padding: 0.45rem 0.95rem;
  font-size: 0.8rem;
  border-radius: var(--radius-full);
  white-space: nowrap;
}

.mobile-nav-toggle {
  display: none;
  font-size: 1.5rem;
  color: var(--text-main);
  background: none;
}

.mega-dropdown-header {
  padding-bottom: 0.8rem;
  margin-bottom: 1rem;
  border-bottom: 1px solid var(--border-subtle);
  font-size: 0.95rem;
  color: var(--text-main);
  font-family: var(--font-heading);
}

/* IndiaFilings Subnav Quick Rail */
.if-subnav-rail {
  margin-top: 72px;
  background: #ffffff;
  border-bottom: 1px solid var(--border-subtle);
  padding: 0.65rem 0;
  box-shadow: 0 4px 12px rgba(15, 23, 42, 0.02);
}

.if-rail-wrapper {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 0.8rem;
  overflow-x: auto;
  scrollbar-width: none;
}

.if-rail-wrapper::-webkit-scrollbar {
  display: none;
}

.if-rail-item {
  display: inline-flex;
  align-items: center;
  gap: 0.6rem;
  padding: 0.45rem 1rem;
  border-radius: var(--radius-full);
  background: #f8fafc;
  border: 1px solid rgba(15, 23, 42, 0.08);
  font-size: 0.85rem;
  color: var(--text-main);
  white-space: nowrap;
  transition: var(--transition);
}

.if-rail-item:hover {
  background: rgba(197, 155, 39, 0.1);
  border-color: var(--border-gold);
  color: var(--gold-dark);
  transform: translateY(-2px);
}

.if-rail-item small {
  color: var(--text-dim);
  font-size: 0.75rem;
}

/* Compliance Ticker Bar (Removed per user request) */
.ticker-bar {
  display: none !important;
}

.ticker-content {
  display: flex;
  align-items: center;
  gap: 2rem;
  white-space: nowrap;
  animation: ticker 35s linear infinite;
}

.ticker-content:hover {
  animation-play-state: paused;
}

.ticker-item {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  color: #cbd5e1;
}

.ticker-item strong {
  color: var(--gold-light);
}

.ticker-badge {
  background: rgba(239, 68, 68, 0.2);
  color: #fca5a5;
  padding: 0.15rem 0.5rem;
  border-radius: 4px;
  font-size: 0.725rem;
  font-weight: 700;
}

@keyframes ticker {
  0% { transform: translateX(0); }
  100% { transform: translateX(-50%); }
}

/* Hero Section */
.hero-section {
  margin-top: 72px;
  padding: 4rem 0 5rem 0;
  position: relative;
  background: radial-gradient(circle at 50% 10%, rgba(197, 155, 39, 0.08) 0%, transparent 60%);
}

.hero-grid {
  display: grid;
  grid-template-columns: 1.2fr 0.8fr;
  gap: 3.5rem;
  align-items: center;
}

.hero-badge {
  display: inline-flex;
  align-items: center;
  gap: 0.6rem;
  padding: 0.4rem 1rem;
  border-radius: var(--radius-full);
  background: rgba(5, 150, 105, 0.08);
  border: 1px solid rgba(5, 150, 105, 0.25);
  color: var(--accent-emerald);
  font-size: 0.85rem;
  font-weight: 600;
  margin-bottom: 1.5rem;
}

.hero-title {
  font-family: var(--font-heading);
  font-size: 1.85rem;
  font-weight: 700;
  line-height: 1.25;
  color: var(--text-main);
  margin-bottom: 1.2rem;
  letter-spacing: -0.02em;
}

.hero-desc {
  font-size: 0.9rem;
  color: var(--text-muted);
  margin-bottom: 1.8rem;
  max-width: 640px;
  line-height: 1.6;
}

.hero-cta-group {
  display: flex;
  align-items: center;
  gap: 1.2rem;
  flex-wrap: wrap;
  margin-bottom: 3rem;
}

.hero-stats {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 1.5rem;
  padding-top: 2rem;
  border-top: 1px solid var(--border-subtle);
}

.stat-item h3 {
  font-family: var(--font-heading);
  font-size: 1.35rem;
  font-weight: 700;
  color: var(--primary-gold);
  line-height: 1;
  margin-bottom: 0.3rem;
}

.stat-item p {
  font-size: 0.85rem;
  color: var(--text-muted);
  font-weight: 500;
}

.hero-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 2.2rem;
  box-shadow: var(--shadow-lg);
}

.hero-card-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 1.5rem;
  padding-bottom: 1rem;
  border-bottom: 1px solid var(--border-subtle);
}

.hero-card-header h3 {
  font-family: var(--font-heading);
  font-size: 1.25rem;
  color: var(--text-main);
}

.hero-card-header span {
  font-size: 0.8rem;
  color: var(--gold-dark);
  background: rgba(197, 155, 39, 0.1);
  padding: 0.25rem 0.6rem;
  border-radius: var(--radius-full);
  font-weight: 600;
}

.quick-form-group {
  margin-bottom: 1.2rem;
}

.quick-form-group label {
  display: block;
  font-size: 0.85rem;
  color: var(--text-muted);
  margin-bottom: 0.4rem;
  font-weight: 600;
}

.form-control {
  width: 100%;
  padding: 0.75rem 1rem;
  background: #f8fafc;
  border: 1px solid rgba(15, 23, 42, 0.12);
  border-radius: var(--radius-md);
  color: var(--text-main);
  transition: var(--transition);
}

.form-control:focus {
  background: #ffffff;
  border-color: var(--primary-gold);
  box-shadow: 0 0 0 3px var(--gold-glow);
}

/* Diagnostic Health Check Wizard */
.diagnostic-section {
  padding: 5rem 0;
  background: #ebf0f7;
}

.diagnostic-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 3rem;
  box-shadow: var(--shadow-lg);
}

.diagnostic-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 3rem;
  align-items: center;
}

/* Video Stories & Entrepreneur Reels Section (IndiaFilings Feature) */
.video-stories-section {
  padding: 6rem 0;
  background: #ebf0f7;
}

.video-stories-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(280px, 1fr));
  gap: 1.8rem;
  margin-top: 3rem;
}

.video-story-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: var(--transition);
}

.video-story-card:hover {
  transform: translateY(-5px);
  border-color: var(--border-gold-light);
  box-shadow: var(--shadow-lg);
}

/* Services Section */
.services-section {
  padding: 6rem 0;
  background: var(--bg-dark);
}

.service-filter-tabs {
  display: flex;
  justify-content: center;
  gap: 0.8rem;
  margin-bottom: 3.5rem;
  flex-wrap: wrap;
}

.filter-tab-btn {
  padding: 0.6rem 1.4rem;
  border-radius: var(--radius-full);
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  color: var(--text-muted);
  font-weight: 600;
  font-size: 0.9rem;
  transition: var(--transition);
}

.filter-tab-btn:hover, .filter-tab-btn.active {
  background: var(--gold-gradient);
  color: #ffffff;
  font-weight: 700;
  box-shadow: var(--shadow-gold);
  border-color: transparent;
}

.services-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(360px, 1fr));
  gap: 2rem;
}

.service-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 2.2rem;
  transition: var(--transition);
  display: flex;
  flex-direction: column;
  justify-content: space-between;
}

.service-card:hover {
  transform: translateY(-5px);
  border-color: var(--border-gold-light);
  box-shadow: var(--shadow-lg);
  background: #ffffff;
}

.service-icon-box {
  width: 58px;
  height: 58px;
  border-radius: var(--radius-md);
  background: rgba(197, 155, 39, 0.1);
  border: 1px solid var(--border-gold);
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--gold-dark);
  font-size: 1.5rem;
  margin-bottom: 1.5rem;
  transition: var(--transition);
}

.service-card:hover .service-icon-box {
  background: var(--gold-gradient);
  color: #ffffff;
  box-shadow: var(--shadow-gold);
}

.service-card h3 {
  font-family: var(--font-heading);
  font-size: 1.15rem;
  color: var(--text-main);
  margin-bottom: 0.8rem;
}

.service-card p {
  color: var(--text-muted);
  font-size: 0.875rem;
  margin-bottom: 1.5rem;
  line-height: 1.55;
}

.service-features-list {
  list-style: none;
  margin-bottom: 1.8rem;
}

.service-features-list li {
  font-size: 0.875rem;
  color: var(--text-main);
  margin-bottom: 0.6rem;
  display: flex;
  align-items: flex-start;
  gap: 0.6rem;
}

.service-features-list li i {
  color: var(--accent-emerald);
  font-size: 0.85rem;
  margin-top: 0.25rem;
}

.service-card-footer {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding-top: 1.2rem;
  border-top: 1px solid var(--border-subtle);
}

.turnaround-tag {
  font-size: 0.8rem;
  color: var(--text-dim);
}

.turnaround-tag strong {
  color: var(--gold-dark);
}

.btn-link {
  color: var(--gold-dark);
  font-weight: 700;
  font-size: 0.9rem;
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  transition: var(--transition);
  background: none;
}

.btn-link:hover {
  gap: 0.7rem;
}

/* Calculator Section */
.calculator-section {
  padding: 6rem 0;
  background: #ebf0f7;
}

.calc-container {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.calc-tabs-header {
  display: flex;
  background: #f1f5f9;
  border-bottom: 1px solid var(--border-subtle);
}

.calc-tab-btn {
  flex: 1;
  padding: 1.2rem;
  text-align: center;
  font-weight: 700;
  font-size: 1.05rem;
  color: var(--text-muted);
  background: none;
  border-bottom: 3px solid transparent;
  transition: var(--transition);
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 0.6rem;
}

.calc-tab-btn.active {
  color: var(--gold-dark);
  border-bottom-color: var(--primary-gold);
  background: #ffffff;
}

.calc-tab-content {
  display: none;
  padding: 3rem;
}

.calc-tab-content.active {
  display: block;
}

.calc-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 3rem;
}

.calc-input-group {
  margin-bottom: 1.2rem;
}

.calc-input-group label {
  display: block;
  font-size: 0.875rem;
  font-weight: 600;
  color: var(--text-muted);
  margin-bottom: 0.4rem;
}

.calc-result-box {
  background: #f8fafc;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  padding: 1.8rem;
}

.regime-card {
  padding: 1.2rem;
  border-radius: var(--radius-md);
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  margin-bottom: 1rem;
}

.regime-card.best-regime {
  border-color: var(--accent-emerald);
  background: rgba(5, 150, 105, 0.06);
}

.regime-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 0.5rem;
}

.tax-val {
  font-family: var(--font-heading);
  font-size: 1.5rem;
  font-weight: 700;
  color: var(--gold-dark);
}

.recommendation-banner {
  background: var(--gold-gradient);
  color: #ffffff;
  padding: 1rem;
  border-radius: var(--radius-md);
  font-weight: 700;
  text-align: center;
  margin-top: 1.5rem;
}

/* Compliance Calendar Section */
.calendar-section {
  padding: 6rem 0;
  background: var(--bg-dark);
}

.due-date-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(280px, 1fr));
  gap: 1.5rem;
  margin-top: 3rem;
}

.due-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  padding: 1.5rem;
  transition: var(--transition);
}

.due-card:hover {
  border-color: var(--border-gold);
  transform: translateY(-4px);
  box-shadow: var(--shadow-sm);
}

.due-card-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  margin-bottom: 0.8rem;
}

.due-date-tag {
  font-size: 0.8rem;
  font-weight: 700;
  color: var(--gold-dark);
  background: rgba(197, 155, 39, 0.1);
  padding: 0.2rem 0.6rem;
  border-radius: var(--radius-full);
}

/* Document Checklist Section */
.checklist-section {
  padding: 6rem 0;
  background: #ebf0f7;
}

.checklist-box {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 2.5rem;
  box-shadow: var(--shadow-lg);
}

.checklist-items {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(300px, 1fr));
  gap: 1rem;
  margin: 2rem 0;
}

.check-item {
  display: flex;
  align-items: center;
  gap: 0.8rem;
  background: #f8fafc;
  padding: 1rem;
  border-radius: var(--radius-md);
  border: 1px solid var(--border-subtle);
}

.check-item input[type="checkbox"] {
  width: 18px;
  height: 18px;
  accent-color: var(--primary-gold);
  cursor: pointer;
}

/* Testimonials & FAQs */
.testimonials-section, .faq-section {
  padding: 6rem 0;
}

.testimonial-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(340px, 1fr));
  gap: 2rem;
  margin-top: 3rem;
}

.testimonial-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  padding: 2rem;
  box-shadow: var(--shadow-sm);
}

.faq-accordion {
  max-width: 800px;
  margin: 3rem auto 0 auto;
}

.faq-item {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-md);
  margin-bottom: 1rem;
  overflow: hidden;
}

.faq-question {
  width: 100%;
  padding: 1.3rem 1.5rem;
  text-align: left;
  background: none;
  color: var(--text-main);
  font-weight: 700;
  font-size: 1.05rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
}

.faq-answer {
  padding: 0 1.5rem 1.5rem 1.5rem;
  color: var(--text-muted);
  font-size: 0.95rem;
  display: none;
  line-height: 1.6;
}

.faq-item.open .faq-answer {
  display: block;
}

.faq-item.open .faq-question i {
  transform: rotate(180deg);
  color: var(--gold-dark);
}

/* Footer Styling - High Contrast Executive Deep Navy */
.site-footer {
  background: #0f172a;
  border-top: 1px solid rgba(197, 155, 39, 0.25);
  padding: 5rem 0 2.5rem 0;
  color: #cbd5e1;
}

.footer-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1.5fr;
  gap: 3rem;
  margin-bottom: 3rem;
}

.site-footer .logo-text h1 {
  color: #ffffff !important;
}

.site-footer .logo-text span {
  color: var(--gold-light) !important;
}

.footer-brand p {
  font-size: 0.925rem;
  color: #94a3b8;
  margin: 1.2rem 0;
  line-height: 1.65;
}

.footer-title {
  font-family: var(--font-heading);
  color: #ffffff !important;
  font-size: 1.15rem;
  font-weight: 700;
  margin-bottom: 1.25rem;
  letter-spacing: 0.5px;
}

.footer-links {
  list-style: none;
}

.footer-links li {
  margin-bottom: 0.7rem;
}

.footer-links a {
  color: #cbd5e1 !important;
  font-size: 0.925rem;
  font-weight: 500;
  transition: var(--transition);
}

.footer-links a:hover {
  color: var(--gold-light) !important;
}

.footer-bottom {
  padding-top: 2rem;
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  display: flex;
  align-items: center;
  justify-content: space-between;
  font-size: 0.875rem;
  color: #94a3b8 !important;
  flex-wrap: wrap;
  gap: 1rem;
}

.footer-bottom a {
  color: #cbd5e1 !important;
  transition: var(--transition);
}

.footer-bottom a:hover {
  color: var(--gold-light) !important;
}

/* Modal Popup Engine */
.modal-overlay {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  background: rgba(15, 23, 42, 0.6);
  backdrop-filter: blur(8px);
  z-index: 2000;
  display: flex;
  align-items: center;
  justify-content: center;
  padding: 1.5rem;
  opacity: 0;
  pointer-events: none;
  transition: var(--transition);
}

.modal-overlay.active {
  opacity: 1;
  pointer-events: all;
}

.modal-card {
  background: #ffffff;
  border: 1px solid var(--border-subtle);
  border-radius: var(--radius-lg);
  width: 100%;
  max-width: 680px;
  max-height: 90vh;
  overflow-y: auto;
  padding: 2.5rem;
  position: relative;
  transform: translateY(20px);
  transition: var(--transition);
  box-shadow: var(--shadow-lg);
}

.modal-overlay.active .modal-card {
  transform: translateY(0);
}

.modal-close-btn {
  position: absolute;
  top: 1.5rem;
  right: 1.5rem;
  background: #f1f5f9;
  border: 1px solid var(--border-subtle);
  color: var(--text-main);
  width: 36px;
  height: 36px;
  border-radius: var(--radius-full);
  display: flex;
  align-items: center;
  justify-content: center;
  transition: var(--transition);
}

.modal-close-btn:hover {
  background: rgba(239, 68, 68, 0.1);
  color: #ef4444;
}

/* Floating WhatsApp Widget */
.floating-whatsapp {
  position: fixed;
  bottom: 2rem;
  right: 2rem;
  width: 56px;
  height: 56px;
  border-radius: var(--radius-full);
  background: #25d366;
  color: #fff;
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.8rem;
  box-shadow: 0 10px 25px rgba(37, 211, 102, 0.4);
  z-index: 990;
  transition: var(--transition);
}

.floating-whatsapp:hover {
  transform: scale(1.1);
}

/* Toast Notifications */
.toast-container {
  position: fixed;
  bottom: 2rem;
  left: 2rem;
  z-index: 3000;
  display: flex;
  flex-direction: column;
  gap: 0.8rem;
}

.toast {
  background: #ffffff;
  border: 1px solid var(--border-gold);
  border-left: 4px solid var(--primary-gold);
  color: var(--text-main);
  padding: 1rem 1.5rem;
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-lg);
  display: flex;
  align-items: center;
  gap: 0.8rem;
  animation: slideIn 0.3s forwards;
}

@keyframes slideIn {
  from { transform: translateX(-100%); opacity: 0; }
  to { transform: translateX(0); opacity: 1; }
}

/* ==========================================================================
   RESPONSIVE UTILITY CLASSES & ADAPTIVE BREAKPOINTS
   ========================================================================== */

/* Responsive Grid Utility Classes */
.responsive-grid-2col {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 1.5rem;
}

.responsive-grid-3col {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(min(280px, 100%), 1fr));
  gap: 1.5rem;
}

.responsive-grid-sidebar {
  display: grid;
  grid-template-columns: 320px 1fr;
  gap: 2.5rem;
  align-items: center;
}

.responsive-grid-1fr-280 {
  display: grid;
  grid-template-columns: 1fr 280px;
  gap: 2rem;
  align-items: center;
}

.table-responsive {
  width: 100%;
  overflow-x: auto;
  -webkit-overflow-scrolling: touch;
  margin-bottom: 1rem;
}

.calc-tabs-wrapper {
  width: 100%;
  overflow-x: auto;
  -webkit-overflow-scrolling: touch;
  background: #f1f5f9;
  border-bottom: 1px solid var(--border-subtle);
}

.mobile-nav-backdrop {
  position: fixed;
  top: 72px;
  left: 0;
  right: 0;
  bottom: 0;
  background: rgba(15, 23, 42, 0.5);
  backdrop-filter: blur(4px);
  -webkit-backdrop-filter: blur(4px);
  z-index: 1999;
  opacity: 0;
  pointer-events: none;
  transition: opacity 0.3s ease;
}

.mobile-nav-backdrop.active {
  opacity: 1;
  pointer-events: auto;
}

/* Fluid Typography */
.hero-title {
  font-size: clamp(1.6rem, 3.5vw + 0.8rem, 2.3rem);
}

.section-title {
  font-size: clamp(1.3rem, 2.5vw + 0.6rem, 1.85rem);
}

/* Touch Targets & Universal Sizing */
button, a.btn-primary, a.btn-secondary, select, input {
  min-height: 38px;
}

/* Media Breakpoints */
@media (max-width: 1100px) {
  .hero-grid, .diagnostic-grid, .calc-grid,
  .responsive-grid-sidebar, .responsive-grid-1fr-280 {
    grid-template-columns: 1fr !important;
  }
  
  .header-search-container {
    display: none;
  }
  
  .footer-grid {
    grid-template-columns: 1fr 1fr;
    gap: 2rem;
  }
  
  .mobile-nav-toggle {
    display: flex;
    align-items: center;
    justify-content: center;
    width: 38px;
    height: 38px;
    font-size: 1.25rem;
    color: var(--text-main);
    background: #f8fafc;
    border: 1px solid var(--border-gold);
    border-radius: var(--radius-md);
    cursor: pointer;
    transition: var(--transition);
  }
  
  .mobile-nav-toggle:hover {
    color: var(--primary-gold);
    background: #ffffff;
  }
  
  .nav-menu {
    position: fixed;
    top: 72px;
    left: -100%;
    width: 300px;
    max-width: 85vw;
    height: calc(100vh - 72px);
    background: #ffffff;
    border-right: 1px solid var(--border-gold);
    box-shadow: 10px 0 35px rgba(15, 23, 42, 0.18);
    flex-direction: column;
    align-items: flex-start;
    padding: 1.5rem 1.2rem;
    gap: 0.4rem;
    overflow-y: auto;
    transition: left 0.3s cubic-bezier(0.16, 1, 0.3, 1);
    z-index: 2000;
  }
  
  .nav-menu.active {
    left: 0;
  }
  
  .nav-menu li {
    width: 100%;
  }
  
  .nav-link {
    font-size: 0.95rem;
    padding: 0.65rem 0.8rem;
    width: 100%;
    border-radius: var(--radius-md);
    color: var(--text-main);
  }
  
  .nav-link:hover, .nav-link.active {
    background: rgba(197, 155, 39, 0.1);
    color: var(--gold-dark);
  }
  
  .mega-dropdown-menu {
    position: static;
    transform: none !important;
    width: 100% !important;
    box-shadow: none;
    border: 1px solid var(--border-subtle);
    margin-top: 0.4rem;
    opacity: 1;
    visibility: visible;
    display: none;
    pointer-events: auto;
    padding: 0.8rem;
  }
  
  .nav-item-dropdown.active .mega-dropdown-menu {
    display: block;
  }
  
  .mega-dropdown-grid {
    grid-template-columns: 1fr;
    gap: 0.4rem;
  }
  
  .mega-item {
    padding: 0.5rem;
  }
}

@media (max-width: 768px) {
  .responsive-grid-2col {
    grid-template-columns: 1fr !important;
  }

  .calc-tab-content {
    padding: 1.5rem 1rem !important;
  }

  .diagnostic-card, .checklist-box, .hero-card {
    padding: 1.5rem 1rem !important;
  }

  .modal-card {
    padding: 1.5rem 1rem !important;
    max-width: 95vw !important;
  }

  .services-grid {
    grid-template-columns: repeat(auto-fill, minmax(min(280px, 100%), 1fr));
  }

  .hero-stats {
    grid-template-columns: repeat(3, 1fr);
    gap: 0.8rem;
  }

  .stat-item h3 {
    font-size: 1.15rem;
  }

  .stat-item p {
    font-size: 0.75rem;
  }
}

@media (max-width: 576px) {
  .footer-grid {
    grid-template-columns: 1fr !important;
  }

  .hero-stats {
    grid-template-columns: 1fr !important;
    gap: 1.2rem;
    text-align: center;
  }

  .hero-cta-group {
    flex-direction: column;
    align-items: stretch;
  }

  .hero-cta-group .btn-primary,
  .hero-cta-group .btn-secondary {
    width: 100%;
  }

  .floating-whatsapp {
    bottom: 1.2rem;
    right: 1.2rem;
    width: 48px;
    height: 48px;
    font-size: 1.5rem;
  }

  .toast-container {
    left: 1rem;
    right: 1rem;
    bottom: 1rem;
  }

  .calc-tab-btn {
    padding: 0.8rem 1rem;
    font-size: 0.9rem;
  }
}

@media (max-width: 380px) {
  .container {
    padding: 0 1rem;
  }

  .brand-logo img {
    height: 40px !important;
  }

  .header-actions .btn-primary {
    padding: 0.35rem 0.65rem;
    font-size: 0.725rem;
  }
}

@media print {
  body * {
    visibility: hidden;
  }
  #printable-checklist, #printable-checklist * {
    visibility: visible;
  }
  #printable-checklist {
    position: absolute;
    left: 0;
    top: 0;
    width: 100%;
    color: #000;
    background: #fff;
  }
}