/* ============================================================
   KRUPANAND & CO — CHARTERED ACCOUNTANTS
   Shared Stylesheet — ICAI CA India Logo Color System
   Colors: #003087 (ICAI Blue) · #FF671F (Saffron) · #046A38 (Green)
   ============================================================ */

:root {
  --blue:     #003087;
  --blue2:    #002070;
  --blue3:    #1a4da2;
  --blue4:    #e8f0f8;
  --blue5:    #c8d8ee;
  --saffron:  #FF671F;
  --saffron2: #ff8c42;
  --saffronp: #fff4ef;
  --green:    #046A38;
  --green2:   #e8f5ee;
  --white:    #ffffff;
  --off:      #f5f8fc;
  --text:     #0d1f3c;
  --mid:      #4a5e7a;
  --light:    #7a92aa;
  --border:   rgba(0,48,135,0.14);
  --border2:  #d0dff0;
  --shadow:   0 2px 16px rgba(0,48,135,0.09);
  --shadow2:  0 8px 40px rgba(0,48,135,0.14);
  --r:        6px;
  --r2:       10px;
}

/* ── RESET ── */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; font-size: 16px; }
body { font-family: 'Nunito Sans', 'Segoe UI', system-ui, sans-serif; background: var(--off); color: var(--text); line-height: 1.6; overflow-x: hidden; }
img { max-width: 100%; height: auto; display: block; }
a { text-decoration: none; color: inherit; }
button { font-family: inherit; cursor: pointer; border: none; background: none; }
h1,h2,h3,h4,h5 { font-family: 'Libre Baskerville', 'Georgia', serif; line-height: 1.2; font-weight: 700; }

/* ── TYPOGRAPHY SCALE ── */
.t-xs  { font-size: 11px; }
.t-sm  { font-size: 13px; }
.t-base{ font-size: 15px; }
.t-lg  { font-size: 18px; }
.t-xl  { font-size: 22px; }
.lbl   { font-size: 11px; font-weight: 700; letter-spacing: 3px; text-transform: uppercase; color: var(--saffron); }
.lbl-w { color: rgba(255,200,140,0.9); }
.lbl-b { color: var(--blue); }
.mono  { font-family: 'JetBrains Mono', 'Courier New', monospace; }

/* ── LAYOUT ── */
.wrap    { max-width: 1160px; margin: 0 auto; padding: 0 40px; }
.wrap-sm { max-width: 780px; margin: 0 auto; padding: 0 40px; }
.section { padding: 96px 40px; }
.section-sm { padding: 64px 40px; }
.page-top { padding-top: 88px; } /* below fixed nav */

/* ── NAVIGATION ── */
.nav {
  position: fixed; top: 0; left: 0; right: 0; z-index: 1000;
  background: rgba(0,28,100,0.96); backdrop-filter: blur(16px) saturate(1.4);
  border-bottom: 2px solid rgba(255,103,31,0.35);
  height: 70px; display: flex; align-items: center;
  padding: 0 40px; justify-content: space-between;
  transition: all 0.3s;
  box-shadow: 0 2px 32px rgba(0,0,0,0.25);
}
.nav.scrolled {
  background: rgba(0,20,80,0.99);
  border-bottom-color: rgba(255,103,31,0.5);
  box-shadow: 0 4px 40px rgba(0,0,0,0.35);
}
.nav-brand { display: flex; align-items: center; gap: 14px; }
.nav-logo-img { height: 38px; width: auto; border-radius: 8px; background: #fff; padding: 3px; }
.nav-firm-name { font-family: 'Libre Baskerville', serif; font-size: 15px; font-weight: 700; color: #fff; line-height: 1.1; letter-spacing: 0.3px; }
.nav-firm-tag  { font-size: 9px; letter-spacing: 2.5px; text-transform: uppercase; color: rgba(255,200,140,0.8); margin-top: 1px; display: block; }
.nav-links { display: flex; gap: 4px; align-items: center; }
.nav-link {
  color: rgba(255,255,255,0.72); font-size: 13.5px; font-weight: 500;
  padding: 8px 15px; border-radius: 6px; transition: 0.18s; white-space: nowrap;
  position: relative; letter-spacing: 0.2px;
}
.nav-link::after { content:''; position:absolute; bottom:0; left:50%; right:50%; height:2px; background:var(--saffron); transition:.2s; border-radius:2px; }
.nav-link:hover::after, .nav-link.active::after { left:8px; right:8px; }
.nav-link:hover, .nav-link.active { color: #fff; background: rgba(255,255,255,0.07); }
.nav-link.has-dd::after { content: '▾'; font-size: 9px; margin-left: 4px; position:static; width:auto; height:auto; background:none; }

/* Dropdown */
.nav-dd { position: relative; }
.dd-menu {
  position: absolute; top: calc(100% + 10px); left: 0;
  background: var(--blue2); border: 1px solid rgba(255,255,255,0.1);
  border-radius: var(--r2); padding: 8px; min-width: 230px;
  opacity: 0; visibility: hidden; transform: translateY(-6px);
  transition: all 0.18s; box-shadow: var(--shadow2); z-index: 999;
}
.nav-dd:hover .dd-menu { opacity: 1; visibility: visible; transform: none; }
.dd-link {
  display: block; padding: 9px 14px; border-radius: 4px;
  color: rgba(255,255,255,0.75); font-size: 13px; transition: 0.14s;
}
.dd-link:hover { background: rgba(255,255,255,0.08); color: rgba(255,200,140,0.95); }
.dd-sep { height: 1px; background: rgba(255,255,255,0.08); margin: 4px 0; }

.nav-cta {
  background: linear-gradient(135deg, var(--saffron) 0%, #ff8040 100%);
  color: #fff; padding: 9px 22px; border-radius: var(--r);
  font-size: 13.5px; font-weight: 700;
  transition: all 0.18s; box-shadow: 0 3px 14px rgba(255,103,31,0.38);
  margin-left: 10px; letter-spacing: 0.3px; border: 1px solid rgba(255,255,255,0.15);
}
.nav-cta:hover { transform: translateY(-2px); box-shadow: 0 6px 22px rgba(255,103,31,0.5); }
.nav-cta::after { display:none !important; }
.nav-toggle { display: none; flex-direction: column; gap: 5px; padding: 6px; }
.nav-toggle span { width: 22px; height: 2px; background: #fff; border-radius: 2px; display: block; transition: 0.3s; }
.mobile-menu {
  display: none; position: fixed; top: 70px; left: 0; right: 0;
  background: var(--blue2); border-bottom: 1px solid rgba(255,255,255,0.08);
  padding: 16px; z-index: 998;
}
.mobile-menu.open { display: block; }
.mobile-menu a { display: block; padding: 11px 14px; color: rgba(255,255,255,0.8); font-size: 14px; border-radius: 4px; }
.mobile-menu a:hover { background: rgba(255,255,255,0.07); color: #fff; }

/* ── PAGE HERO (inner pages) ── */
.page-hero {
  background: linear-gradient(135deg, var(--blue2) 0%, var(--blue) 60%, var(--blue3) 100%);
  padding: 64px 40px 56px;
  position: relative; overflow: hidden;
}
.page-hero::before {
  content: ''; position: absolute; inset: 0;
  background: radial-gradient(ellipse 80% 70% at 60% 50%, rgba(255,255,255,0.03) 0%, transparent 70%);
}
.page-hero-inner { max-width: 1160px; margin: 0 auto; position: relative; z-index: 1; }
.page-hero-lbl { margin-bottom: 10px; }
.page-hero h1 { font-size: clamp(30px,4vw,46px); color: #fff; margin-bottom: 14px; }
.page-hero p { font-size: 15.5px; color: rgba(255,255,255,0.62); max-width: 600px; line-height: 1.8; font-weight: 400; }
.breadcrumb { display: flex; gap: 8px; align-items: center; margin-top: 20px; font-size: 12.5px; }
.breadcrumb a, .breadcrumb span { color: rgba(255,255,255,0.5); }
.breadcrumb a:hover { color: rgba(255,200,140,0.9); }
.breadcrumb .sep { color: rgba(255,255,255,0.25); }
.breadcrumb .current { color: rgba(255,200,140,0.85); font-weight: 600; }

/* ── BUTTONS ── */
.btn { display: inline-flex; align-items: center; gap: 8px; padding: 13px 28px; border-radius: var(--r); font-size: 14px; font-weight: 700; transition: all 0.18s; }
.btn-primary { background: var(--saffron); color: #fff; box-shadow: 0 2px 12px rgba(255,103,31,0.28); }
.btn-primary:hover { background: var(--saffron2); transform: translateY(-2px); box-shadow: 0 4px 18px rgba(255,103,31,0.36); }
.btn-blue { background: var(--blue); color: #fff; }
.btn-blue:hover { background: var(--blue3); transform: translateY(-1px); }
.btn-outline { background: transparent; color: var(--blue); border: 1.5px solid var(--blue); }
.btn-outline:hover { background: var(--blue4); }
.btn-outline-w { background: transparent; color: #fff; border: 1.5px solid rgba(255,255,255,0.35); }
.btn-outline-w:hover { border-color: rgba(255,200,140,0.6); color: rgba(255,200,140,0.9); }
.btn-sm { padding: 8px 18px; font-size: 13px; }

/* ── SECTION HEADING ── */
.section-heading { margin-bottom: 48px; }
.section-heading h2 { font-size: clamp(28px,3.5vw,42px); color: var(--text); margin-top: 8px; }
.section-heading h2 em { color: var(--saffron); font-style: italic; }
.section-heading p { font-size: 15px; color: var(--mid); line-height: 1.8; margin-top: 12px; max-width: 560px; }
.section-heading.center { text-align: center; }
.section-heading.center p { margin-left: auto; margin-right: auto; }
.section-heading.light h2 { color: #fff; }
.section-heading.light p { color: rgba(255,255,255,0.58); }
.section-heading.light .lbl { color: rgba(255,200,140,0.85); }

/* ── CARDS ── */
.card {
  background: var(--white); border: 1px solid var(--border2);
  border-radius: var(--r2); padding: 32px 28px;
  transition: border-color 0.2s, box-shadow 0.2s, transform 0.2s;
}
.card:hover { border-color: var(--blue3); box-shadow: var(--shadow2); transform: translateY(-3px); }
.card-icon { font-size: 26px; margin-bottom: 14px; }
.card-num { font-size: 11px; font-weight: 700; letter-spacing: 1.5px; color: var(--saffron); margin-bottom: 10px; }
.card h3 { font-size: 19px; color: var(--text); margin-bottom: 10px; }
.card p { font-size: 13.5px; color: var(--mid); line-height: 1.75; }
.card ul { list-style: none; margin-top: 14px; }
.card ul li { font-size: 12.5px; color: var(--light); padding: 5px 0; border-bottom: 1px solid var(--border2); display: flex; gap: 8px; align-items: flex-start; line-height: 1.4; }
.card ul li:last-child { border-bottom: none; }
.card ul li::before { content: ''; width: 4px; height: 4px; background: var(--blue3); border-radius: 50%; margin-top: 6px; flex-shrink: 0; }
.card.blue-top { border-top: 3px solid var(--blue); }
.card.saffron-top { border-top: 3px solid var(--saffron); }
.card.green-top { border-top: 3px solid var(--green); }

/* ── GRIDS ── */
.grid-2 { display: grid; grid-template-columns: 1fr 1fr; gap: 24px; }
.grid-3 { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
.grid-4 { display: grid; grid-template-columns: repeat(4,1fr); gap: 20px; }
.grid-2-1 { display: grid; grid-template-columns: 2fr 1fr; gap: 48px; align-items: start; }
.grid-1-2 { display: grid; grid-template-columns: 1fr 2fr; gap: 48px; align-items: start; }

/* ── CHIPS & TAGS ── */
.chip { display: inline-flex; align-items: center; gap: 6px; background: var(--blue4); border: 1px solid var(--border); color: var(--blue); padding: 4px 12px; border-radius: 20px; font-size: 11.5px; font-weight: 600; letter-spacing: 0.5px; }
.tag  { display: inline-block; padding: 4px 12px; border-radius: 20px; font-size: 12px; font-weight: 600; }
.tag-gst  { background: #fef3c7; color: #92400e; }
.tag-it   { background: #ede9fe; color: #5b21b6; }
.tag-co   { background: #dcfce7; color: #166534; }
.tag-mca  { background: #fce7f3; color: #9d174d; }
.tag-tds  { background: #dbeafe; color: #1e40af; }
.tag-ai   { background: #f0e6ff; color: #5b21b6; }
.tag-fin  { background: #fff7ed; color: #c2410c; }

/* ── FORM ELEMENTS ── */
.form-group { display: flex; flex-direction: column; gap: 5px; margin-bottom: 14px; }
.form-label { font-size: 11.5px; font-weight: 700; color: var(--text); text-transform: uppercase; letter-spacing: 0.5px; }
.form-input, .form-select, .form-textarea {
  border: 1px solid var(--border2); border-radius: 5px; padding: 11px 14px;
  font-family: inherit; font-size: 14px; color: var(--text);
  background: var(--off); outline: none; transition: border-color 0.18s, background 0.18s;
  width: 100%;
}
.form-input:focus, .form-select:focus, .form-textarea:focus { border-color: var(--blue3); background: #fff; }
.form-textarea { resize: vertical; min-height: 100px; }
.input-wrap { position: relative; }
.input-prefix { position: absolute; left: 12px; top: 50%; transform: translateY(-50%); font-size: 13px; color: var(--light); pointer-events: none; }
.input-wrap .form-input { padding-left: 28px; }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }

/* ── STATS BAR ── */
.stats-bar { background: var(--blue); border-top: 1px solid rgba(255,255,255,0.08); border-bottom: 1px solid rgba(255,255,255,0.08); padding: 44px 40px; }
.stats-grid { display: grid; grid-template-columns: repeat(5,1fr); }
.stat-item { text-align: center; padding: 12px; border-right: 1px solid rgba(255,255,255,0.1); }
.stat-item:last-child { border-right: none; }
.stat-num { display: block; font-family: 'Libre Baskerville', serif; font-size: 42px; font-weight: 700; color: var(--saffron); line-height: 1; }
.stat-lbl { display: block; font-size: 11px; letter-spacing: 1.5px; text-transform: uppercase; color: rgba(200,220,255,0.7); margin-top: 8px; }

/* ── FOOTER ── */
.footer {
  background: var(--blue2); border-top: 1px solid rgba(255,255,255,0.06);
  padding: 64px 40px 28px;
}
.footer-top { display: grid; grid-template-columns: 2.2fr 1fr 1fr 1fr; gap: 56px; padding-bottom: 48px; border-bottom: 1px solid rgba(255,255,255,0.07); }
.footer-logo-row { display: flex; align-items: center; gap: 12px; margin-bottom: 14px; }
.footer-logo-img { height: 32px; border-radius: 6px; background: #fff; padding: 2px; }
.footer-firm-name { font-family: 'Libre Baskerville', serif; font-size: 17px; font-weight: 700; color: #fff; }
.footer-firm-sub { font-size: 9.5px; letter-spacing: 2px; text-transform: uppercase; color: rgba(255,200,140,0.7); display: block; margin-top: 1px; }
.footer-desc { font-size: 12.5px; color: rgba(255,255,255,0.38); line-height: 1.8; }
.footer-col-title { font-size: 10.5px; font-weight: 700; letter-spacing: 2px; text-transform: uppercase; color: rgba(200,220,255,0.75); margin-bottom: 16px; }
.footer-links { list-style: none; }
.footer-links li { margin-bottom: 9px; }
.footer-links a { font-size: 13px; color: rgba(255,255,255,0.45); transition: color 0.18s; }
.footer-links a:hover { color: rgba(255,200,140,0.9); }
.footer-bottom { display: flex; justify-content: space-between; align-items: center; padding-top: 24px; flex-wrap: wrap; gap: 8px; }
.footer-copy { font-size: 11.5px; color: rgba(255,255,255,0.25); }
.footer-disclaimer { font-size: 10.5px; color: rgba(255,255,255,0.2); font-style: italic; max-width: 480px; text-align: right; }

/* ── ARTICLE CARD ── */
.article-card { background: var(--white); border: 1px solid var(--border2); border-radius: var(--r2); overflow: hidden; display: flex; flex-direction: column; transition: border-color 0.2s, box-shadow 0.2s, transform 0.2s; }
.article-card:hover { border-color: var(--blue3); box-shadow: var(--shadow2); transform: translateY(-3px); }
.article-thumb { height: 150px; background: linear-gradient(135deg, var(--blue2) 0%, var(--blue3) 100%); display: flex; align-items: center; justify-content: center; font-size: 42px; position: relative; }
.article-body { padding: 22px; flex: 1; display: flex; flex-direction: column; }
.article-meta { font-size: 11.5px; color: var(--light); margin-bottom: 10px; }
.article-title { font-family: 'Libre Baskerville', serif; font-size: 17px; color: var(--text); margin-bottom: 10px; line-height: 1.35; flex: 1; transition: color 0.18s; }
.article-card:hover .article-title { color: var(--blue); }
.article-excerpt { font-size: 13px; color: var(--mid); line-height: 1.7; }
.article-footer { padding: 13px 22px; border-top: 1px solid var(--border2); display: flex; justify-content: space-between; align-items: center; }
.article-read { font-size: 12.5px; font-weight: 700; color: var(--blue); display: flex; align-items: center; gap: 4px; transition: gap 0.18s; }
.article-card:hover .article-read { gap: 8px; }

/* ── IMPORTANT LINKS ── */
.portal-card { background: var(--white); border: 1px solid var(--border2); border-radius: var(--r2); overflow: hidden; }
.portal-card-head { background: var(--blue2); padding: 16px 20px; }
.portal-card-head h4 { font-size: 14px; font-weight: 700; color: #fff; font-family: 'Libre Baskerville', serif; }
.portal-card-head p { font-size: 11px; color: rgba(255,255,255,0.5); margin-top: 2px; }
.portal-link {
  display: flex; align-items: center; gap: 10px; padding: 11px 16px;
  border-bottom: 1px solid var(--border2); color: var(--text);
  font-size: 13px; transition: background 0.14s, color 0.14s;
}
.portal-link:last-child { border-bottom: none; }
.portal-link:hover { background: var(--blue4); color: var(--blue); }
.portal-icon { width: 28px; height: 28px; background: var(--off); border-radius: 4px; display: flex; align-items: center; justify-content: center; font-size: 14px; flex-shrink: 0; }
.portal-name { font-weight: 600; font-size: 13px; }
.portal-url { font-size: 10.5px; color: var(--light); margin-top: 1px; }
.portal-arrow { margin-left: auto; font-size: 11px; color: var(--light); transition: color 0.14s; }
.portal-link:hover .portal-arrow { color: var(--blue); }

/* ── SCROLL ANIMATIONS ── */
.fade-up { opacity: 1; transform: none; transition: opacity 0.5s ease, transform 0.5s ease; }
.fade-up.will-animate { opacity: 0; transform: translateY(16px); }
.fade-up.will-animate.visible { opacity: 1; transform: none; }
.d1{transition-delay:.08s}.d2{transition-delay:.16s}.d3{transition-delay:.24s}
.d4{transition-delay:.32s}.d5{transition-delay:.40s}.d6{transition-delay:.48s}

/* ── COMPLIANCE TABLE ── */
.comp-table { width: 100%; border-collapse: collapse; }
.comp-table th { font-size: 11px; font-weight: 700; letter-spacing: 1.5px; text-transform: uppercase; color: var(--mid); padding: 12px 18px; border-bottom: 2px solid var(--border2); text-align: left; background: var(--off); }
.comp-table td { padding: 13px 18px; border-bottom: 1px solid var(--border2); font-size: 13.5px; vertical-align: top; }
.comp-table tr:last-child td { border-bottom: none; }
.comp-table tr:hover td { background: var(--blue4); }
.due-red    { display:inline-flex;align-items:center;gap:5px;padding:3px 10px;border-radius:12px;font-size:11.5px;font-weight:700;background:#fef2f2;color:#b91c1c; }
.due-amber  { display:inline-flex;align-items:center;gap:5px;padding:3px 10px;border-radius:12px;font-size:11.5px;font-weight:700;background:#fffbeb;color:#92400e; }
.due-green  { display:inline-flex;align-items:center;gap:5px;padding:3px 10px;border-radius:12px;font-size:11.5px;font-weight:700;background:#f0fdf4;color:#166534; }
.due-blue   { display:inline-flex;align-items:center;gap:5px;padding:3px 10px;border-radius:12px;font-size:11.5px;font-weight:700;background:#eff6ff;color:#1e40af; }

/* ── CALCULATOR ── */
.calc-wrap { background: var(--white); border: 1px solid var(--border2); border-radius: var(--r2); overflow: hidden; box-shadow: var(--shadow); }
.calc-header { background: var(--blue2); padding: 22px 32px; }
.calc-header h3 { font-family: 'Libre Baskerville', serif; font-size: 20px; color: #fff; }
.calc-header p { font-size: 12.5px; color: rgba(255,255,255,0.5); margin-top: 3px; }
.calc-body { display: grid; grid-template-columns: 1fr 1fr; }
.calc-inputs { padding: 28px; }
.calc-outputs { padding: 28px; background: var(--off); border-left: 1px solid var(--border2); }
.calc-sec-title { font-size: 10.5px; font-weight: 700; letter-spacing: 2px; text-transform: uppercase; color: var(--blue); margin-bottom: 14px; padding-bottom: 8px; border-bottom: 1px solid var(--border2); margin-top: 20px; }
.calc-sec-title:first-child { margin-top: 0; }
.calc-btn { background: var(--saffron); color: #fff; width: 100%; padding: 13px; border-radius: 5px; font-size: 14px; font-weight: 700; cursor: pointer; transition: 0.18s; margin-top: 8px; box-shadow: 0 2px 10px rgba(255,103,31,0.25); }
.calc-btn:hover { background: var(--saffron2); }
.result-card { background: var(--white); border: 1px solid var(--border2); border-radius: var(--r); padding: 18px; margin-bottom: 14px; }
.result-card.highlight { border-color: var(--saffron); background: var(--saffronp); }
.result-row { display: flex; justify-content: space-between; padding: 6px 0; border-bottom: 1px solid var(--border2); font-size: 13px; }
.result-row:last-child { border-bottom: none; }
.result-row.total { font-weight: 700; font-size: 14.5px; border-top: 2px solid var(--text); margin-top: 4px; padding-top: 10px; }

/* ── ADMIN OVERLAY ── */
.admin-overlay { position:fixed;inset:0;background:rgba(0,20,70,.82);z-index:9999;display:flex;align-items:center;justify-content:center;opacity:0;visibility:hidden;transition:.2s; }
.admin-overlay.open { opacity:1;visibility:visible; }
.admin-panel { background:#fff;border-radius:var(--r2);width:90%;max-width:820px;max-height:88vh;overflow-y:auto; }
.admin-header { background:var(--blue2);padding:18px 26px;display:flex;align-items:center;justify-content:space-between;border-radius:var(--r2) var(--r2) 0 0; }
.admin-header h3 { font-family:'Libre Baskerville',serif;font-size:18px;color:#fff; }
.admin-close { background:rgba(255,255,255,.1);border:none;color:#fff;width:30px;height:30px;border-radius:5px;cursor:pointer;font-size:15px;transition:.18s; }
.admin-close:hover { background:rgba(255,255,255,.22); }
.admin-body { padding:26px; }
.admin-sec-title { font-size:11px;font-weight:700;letter-spacing:2px;text-transform:uppercase;color:var(--saffron);margin-bottom:14px;padding-bottom:8px;border-bottom:1px solid var(--border2); }
.blog-item { display:flex;align-items:center;gap:12px;padding:11px 14px;background:var(--off);border:1px solid var(--border2);border-radius:5px;margin-bottom:8px; }
.blog-item-title { flex:1;font-size:13.5px;font-weight:600;color:var(--text); }
.blog-item-date { font-size:11.5px;color:var(--light); }
.btn-del { background:#fef2f2;border:1px solid #fecaca;color:#b91c1c;border-radius:4px;padding:5px 12px;font-size:12px;font-weight:700;cursor:pointer;transition:.18s; }
.btn-del:hover { background:#b91c1c;color:#fff; }
.btn-edit { background:var(--blue4);border:1px solid var(--border);color:var(--blue);border-radius:4px;padding:5px 12px;font-size:12px;font-weight:700;cursor:pointer;transition:.18s;margin-right:4px; }
.btn-edit:hover { background:var(--blue);color:#fff; }
.blog-form { background:var(--off);border:1px solid var(--border2);border-radius:var(--r);padding:20px;margin-top:14px; }
.blog-form h4 { font-family:'Libre Baskerville',serif;font-size:16px;color:var(--text);margin-bottom:14px; }
.pwd-box { text-align:center;padding:32px; }
.pwd-box h4 { font-family:'Libre Baskerville',serif;font-size:20px;color:var(--text);margin-bottom:8px; }
.pwd-box p { font-size:13px;color:var(--mid);margin-bottom:18px; }
.pwd-box input { border:1px solid var(--border2);border-radius:5px;padding:11px;font-size:15px;text-align:center;letter-spacing:4px;width:240px;outline:none;transition:.18s; }
.pwd-box input:focus { border-color:var(--blue3); }
.pwd-err { color:#b91c1c;font-size:12.5px;margin-top:8px; }

/* ── ICAI DISCLAIMER BANNER ── */
.icai-disclaimer {
  background: var(--blue4); border-top: 1px solid var(--border);
  padding: 10px 40px; text-align: center;
  font-size: 11px; color: var(--blue); font-style: italic;
}

/* ── RESPONSIVE ── */
@media(max-width:1024px){
  .wrap,.wrap-sm,.section,.section-sm,.page-hero,.stats-bar,.footer{padding-left:24px;padding-right:24px;}
  .nav{padding:0 24px;}
  .nav-links{display:none;}
  .nav-toggle{display:flex;}
  .grid-2,.grid-3,.grid-4,.grid-2-1,.grid-1-2{grid-template-columns:1fr;gap:20px;}
  .footer-top{grid-template-columns:1fr 1fr;gap:32px;}
  .calc-body{grid-template-columns:1fr;}
  .calc-outputs{border-left:none;border-top:1px solid var(--border2);}
  .stats-grid{grid-template-columns:repeat(3,1fr);}
}
@media(max-width:640px){
  .grid-3,.footer-top{grid-template-columns:1fr;}
  .stats-grid{grid-template-columns:repeat(2,1fr);}
  .stat-item:nth-child(2n){border-right:none;}
  .form-row{grid-template-columns:1fr;}
  .section{padding:56px 24px;}
}

/* ── SOCIAL / EXTERNAL LINKS ── */
.social-bar { display:flex;gap:10px;flex-wrap:wrap;margin-top:14px; }
.social-link {
  display:inline-flex;align-items:center;gap:7px;padding:7px 14px;
  border:1px solid rgba(255,255,255,.15);border-radius:5px;
  font-size:12.5px;font-weight:600;color:rgba(255,255,255,.7);
  transition:.18s;
}
.social-link:hover { background:rgba(255,255,255,.08);color:#fff;border-color:rgba(255,255,255,.3); }
.social-link svg { width:14px;height:14px;fill:currentColor;flex-shrink:0; }
.whatsapp-chip {
  display:inline-flex;align-items:center;gap:8px;
  background:#25D366;border-radius:6px;padding:8px 16px;
  font-size:13px;font-weight:700;color:#fff;transition:.18s;
}
.whatsapp-chip:hover { background:#1ebe5d; }

/* ── ARTICLES GRID ── */
.articles-grid { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
@media(max-width:1024px){ .articles-grid { grid-template-columns: repeat(2,1fr); } }
@media(max-width:640px)  { .articles-grid { grid-template-columns: 1fr; } }