/* ============================================================
   MHT & Associates – Chartered Accountants
   Main Stylesheet
   ============================================================ */

/* ---------- CSS Variables ---------- */
:root {
  --navy:    #1a3c6e;
  --navy-dark: #0f2549;
  --gold:    #c9a227;
  --gold-light: #e8c35a;
  --white:   #ffffff;
  --off-white: #f8f9fc;
  --light-gray: #eef1f6;
  --gray:    #6b7280;
  --dark:    #111827;
  --text:    #374151;
  --border:  #dde3ee;
  --shadow:  0 4px 24px rgba(26,60,110,0.10);
  --shadow-lg: 0 8px 40px rgba(26,60,110,0.14);
  --radius:  14px;
  --radius-sm: 8px;
  --transition: all 0.3s ease;
  --font-body: 'Inter', sans-serif;
  --font-heading: 'Playfair Display', serif;
}

/* ---------- Reset ---------- */
*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; font-size: 16px; }
body { font-family: var(--font-body); color: var(--text); background: var(--white); line-height: 1.7; }
a { color: inherit; text-decoration: none; transition: var(--transition); }
img { max-width: 100%; display: block; }
ul { list-style: none; }
button { cursor: pointer; border: none; background: none; font-family: inherit; }
input, textarea, select { font-family: inherit; }

/* ---------- Container ---------- */
.container {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 24px;
}

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  padding: 13px 30px;
  border-radius: 50px;
  font-weight: 600;
  font-size: 0.95rem;
  transition: var(--transition);
  letter-spacing: 0.3px;
}
.btn-primary {
  background: var(--gold);
  color: var(--navy-dark);
  box-shadow: 0 4px 16px rgba(201,162,39,0.35);
}
.btn-primary:hover {
  background: var(--gold-light);
  transform: translateY(-2px);
  box-shadow: 0 6px 22px rgba(201,162,39,0.45);
}
.btn-outline {
  background: transparent;
  color: var(--white);
  border: 2px solid rgba(255,255,255,0.7);
}
.btn-outline:hover {
  background: rgba(255,255,255,0.15);
  border-color: var(--white);
}

/* ---------- Section Commons ---------- */
.section { padding: 90px 0; }
.section-header { text-align: center; margin-bottom: 60px; }
.section-tag {
  display: inline-block;
  background: rgba(26,60,110,0.08);
  color: var(--navy);
  font-size: 0.78rem;
  font-weight: 700;
  letter-spacing: 2px;
  text-transform: uppercase;
  padding: 6px 18px;
  border-radius: 50px;
  margin-bottom: 14px;
  border: 1px solid rgba(26,60,110,0.15);
}
.section-title {
  font-family: var(--font-heading);
  font-size: clamp(1.8rem, 3.5vw, 2.6rem);
  color: var(--navy-dark);
  line-height: 1.25;
  margin-bottom: 14px;
}
.section-subtitle {
  color: var(--gray);
  font-size: 1.05rem;
  max-width: 620px;
  margin: 0 auto;
}

/* ============================================================
   CA LOGO EMBLEM
   ============================================================ */
.ca-logo-emblem {
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
}
.ca-logo-img {
  width: 62px;
  height: auto;
  object-fit: contain;
  transition: transform 0.3s ease;
  /* multiply removes white background on light (white) header */
  mix-blend-mode: multiply;
  flex-shrink: 0;
}
.ca-logo-img:hover {
  transform: scale(1.07);
}
.ca-logo-img--footer {
  width: 52px;
  /* screen blend removes white bg on dark navy footer */
  mix-blend-mode: screen;
  background: transparent;
  padding: 0;
  border-radius: 0;
}

/* ============================================================
   TOPBAR
   ============================================================ */
.topbar {
  background: var(--navy-dark);
  color: rgba(255,255,255,0.85);
  font-size: 0.82rem;
  padding: 7px 0;
  border-bottom: 1px solid rgba(255,255,255,0.07);
}
.topbar-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 12px;
  flex-wrap: wrap;
}
.topbar-left, .topbar-right { display: flex; gap: 18px; align-items: center; flex-wrap: wrap; }
.topbar span { display: flex; align-items: center; gap: 6px; }
.topbar i { color: var(--gold); font-size: 0.8rem; }
.topbar a { color: rgba(255,255,255,0.85); }
.topbar a:hover { color: var(--gold); }

/* ============================================================
   HEADER / NAVBAR
   ============================================================ */
.header {
  position: sticky;
  top: 0;
  z-index: 1000;
  background: var(--white);
  box-shadow: 0 2px 20px rgba(26,60,110,0.10);
  transition: var(--transition);
}
.header.scrolled {
  box-shadow: 0 4px 30px rgba(26,60,110,0.16);
}
.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 12px 20px;
  gap: 10px;
}
.logo {
  display: flex;
  align-items: center;
  gap: 10px;
  text-decoration: none;
  min-width: 0;        /* allow shrinking */
  flex-shrink: 1;
}
.logo-text {
  display: flex;
  flex-direction: column;
  line-height: 1.2;
  min-width: 0;        /* allow text to truncate if needed */
}
.logo-main {
  font-family: var(--font-heading);
  font-size: 1.15rem;
  color: var(--navy-dark);
  font-weight: 700;
  white-space: nowrap;
}
.logo-sub {
  font-size: 0.70rem;
  color: var(--gold);
  font-weight: 600;
  letter-spacing: 0.8px;
  text-transform: uppercase;
  white-space: nowrap;
}

/* Footer logo text color overrides */
.footer .logo-main { color: var(--white); }
.footer .logo-sub  { color: var(--gold-light); }

.nav-list { display: flex; gap: 4px; align-items: center; }
.nav-link {
  padding: 8px 14px;
  border-radius: 8px;
  font-size: 0.9rem;
  font-weight: 500;
  color: var(--text);
  transition: var(--transition);
}
.nav-link:hover, .nav-link.active {
  color: var(--navy);
  background: rgba(26,60,110,0.07);
}
.nav-link.active { font-weight: 700; color: var(--navy); }

.hamburger {
  display: none;
  flex-direction: column;
  gap: 5px;
  padding: 8px;
  border-radius: 8px;
}
.hamburger span {
  display: block;
  width: 22px; height: 2px;
  background: var(--navy);
  border-radius: 2px;
  transition: var(--transition);
}
.hamburger.open span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
.hamburger.open span:nth-child(2) { opacity: 0; }
.hamburger.open span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

/* ============================================================
   HERO
   ============================================================ */
.hero {
  position: relative;
  min-height: 100vh;
  background: linear-gradient(135deg, var(--navy-dark) 0%, var(--navy) 50%, #2a5298 100%);
  display: flex;
  align-items: center;
  overflow: hidden;
}
.hero::before {
  content: '';
  position: absolute;
  inset: 0;
  background: url("data:image/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='none' fill-rule='evenodd'%3E%3Cg fill='%23ffffff' fill-opacity='0.03'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'/%3E%3C/g%3E%3C/g%3E%3C/svg%3E");
}
.hero::after {
  content: '';
  position: absolute;
  bottom: -2px; left: 0; right: 0;
  height: 80px;
  background: linear-gradient(to bottom right, transparent 49%, var(--white) 50%);
}
.hero-overlay {
  position: absolute;
  inset: 0;
  background: radial-gradient(ellipse at 70% 50%, rgba(201,162,39,0.12) 0%, transparent 60%);
}
.hero-content {
  position: relative;
  z-index: 2;
  padding: 120px 24px 160px;
  max-width: 800px;
}
.hero-badge {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  background: rgba(201,162,39,0.18);
  border: 1px solid rgba(201,162,39,0.4);
  color: var(--gold-light);
  padding: 6px 18px;
  border-radius: 50px;
  font-size: 0.82rem;
  font-weight: 600;
  margin-bottom: 22px;
  letter-spacing: 0.5px;
}
.hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2.4rem, 6vw, 4rem);
  color: var(--white);
  line-height: 1.15;
  margin-bottom: 20px;
  font-weight: 700;
}
.hero-highlight { color: var(--gold); }
.hero-desc {
  color: rgba(255,255,255,0.82);
  font-size: 1.1rem;
  max-width: 560px;
  margin-bottom: 36px;
  line-height: 1.8;
}
.hero-btns { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 56px; }
.hero-stats {
  display: flex;
  align-items: center;
  gap: 0;
  background: rgba(255,255,255,0.07);
  border: 1px solid rgba(255,255,255,0.12);
  border-radius: 16px;
  padding: 20px 0;
  backdrop-filter: blur(10px);
  flex-wrap: wrap;
  max-width: 640px;
}
.stat-item {
  flex: 1;
  min-width: 120px;
  text-align: center;
  padding: 8px 20px;
}
.stat-num {
  display: block;
  font-family: var(--font-heading);
  font-size: 2rem;
  color: var(--gold);
  font-weight: 700;
  line-height: 1.1;
}
.stat-label {
  display: block;
  color: rgba(255,255,255,0.75);
  font-size: 0.8rem;
  font-weight: 500;
  margin-top: 4px;
}
.stat-divider {
  width: 1px;
  height: 40px;
  background: rgba(255,255,255,0.15);
}
.hero-scroll-hint {
  position: absolute;
  bottom: 90px;
  left: 50%;
  transform: translateX(-50%);
  color: rgba(255,255,255,0.5);
  font-size: 1.2rem;
  animation: bounce 2s infinite;
  z-index: 2;
}
@keyframes bounce {
  0%, 100% { transform: translateX(-50%) translateY(0); }
  50% { transform: translateX(-50%) translateY(8px); }
}

/* ============================================================
   TICKER
   ============================================================ */
.ticker-wrap {
  background: var(--navy);
  color: var(--white);
  overflow: hidden;
  display: flex;
  align-items: center;
  height: 42px;
  font-size: 0.85rem;
}
.ticker-label {
  flex-shrink: 0;
  background: var(--gold);
  color: var(--navy-dark);
  font-weight: 700;
  padding: 0 20px;
  height: 100%;
  display: flex;
  align-items: center;
  font-size: 0.78rem;
  letter-spacing: 0.5px;
  white-space: nowrap;
  z-index: 1;
}
.ticker-track {
  display: flex;
  white-space: nowrap;
  animation: ticker 35s linear infinite;
  align-items: center;
  padding-left: 30px;
  color: rgba(255,255,255,0.88);
}
@keyframes ticker {
  0% { transform: translateX(0); }
  100% { transform: translateX(-50%); }
}

/* ============================================================
   ABOUT
   ============================================================ */
.about-section { background: var(--off-white); }
.about-grid { display: grid; grid-template-columns: 1fr 1.5fr; gap: 70px; align-items: center; }
.about-visual { position: relative; display: flex; flex-direction: column; gap: 20px; align-items: center; }
.about-img-card {
  position: relative;
  width: 100%;
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-dark) 100%);
  border-radius: 24px;
  aspect-ratio: 1;
  display: flex; align-items: center; justify-content: center;
  box-shadow: var(--shadow-lg);
  overflow: hidden;
}
.about-img-card::before {
  content: '';
  position: absolute;
  top: -30%; right: -30%;
  width: 60%; height: 60%;
  background: rgba(201,162,39,0.15);
  border-radius: 50%;
  filter: blur(40px);
}
.about-icon-big { font-size: 6rem; color: rgba(255,255,255,0.15); }
.about-badge-card {
  position: absolute;
  bottom: 22px; right: 22px;
  background: var(--gold);
  color: var(--navy-dark);
  border-radius: 12px;
  padding: 12px 16px;
  display: flex; align-items: center; gap: 8px;
  font-weight: 700;
  font-size: 0.88rem;
  line-height: 1.3;
  box-shadow: 0 4px 16px rgba(201,162,39,0.4);
}
.about-badge-card i { font-size: 1.3rem; }
.about-values-row { display: flex; gap: 10px; flex-wrap: wrap; justify-content: center; }
.value-chip {
  background: var(--white);
  border: 1.5px solid var(--border);
  color: var(--navy);
  padding: 8px 16px;
  border-radius: 50px;
  font-size: 0.85rem;
  font-weight: 600;
  display: flex; align-items: center; gap: 6px;
  box-shadow: 0 2px 8px rgba(26,60,110,0.07);
}
.value-chip i { color: var(--gold); }

.about-text { }
.about-desc { color: var(--text); margin-bottom: 14px; line-height: 1.8; font-size: 0.97rem; }
.about-features {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 10px;
  margin: 22px 0;
}
.about-feat {
  display: flex;
  align-items: center;
  gap: 8px;
  font-size: 0.88rem;
  font-weight: 500;
  color: var(--text);
}
.about-feat i { color: var(--gold); flex-shrink: 0; }
.icai-disclaimer {
  background: rgba(26,60,110,0.05);
  border-left: 3px solid var(--gold);
  padding: 12px 16px;
  border-radius: 0 8px 8px 0;
  display: flex;
  gap: 8px;
  align-items: flex-start;
  margin-top: 16px;
}
.icai-disclaimer i { color: var(--navy); margin-top: 2px; flex-shrink: 0; }
.icai-disclaimer small { color: var(--gray); line-height: 1.6; font-size: 0.82rem; }

/* ============================================================
   PARTNERS
   ============================================================ */
.partners-section { background: var(--white); }
.partners-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(270px, 1fr));
  gap: 28px;
}
.partner-card {
  background: var(--white);
  border: 1.5px solid var(--border);
  border-radius: var(--radius);
  padding: 32px 28px;
  transition: var(--transition);
  position: relative;
  overflow: hidden;
}
.partner-card::before {
  content: '';
  position: absolute;
  top: 0; left: 0; right: 0;
  height: 4px;
  background: linear-gradient(90deg, var(--navy), var(--gold));
}
.partner-card:hover {
  transform: translateY(-6px);
  box-shadow: var(--shadow-lg);
  border-color: transparent;
}
.partner-avatar {
  width: 80px; height: 80px;
  background: linear-gradient(135deg, var(--navy), #2a5298);
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  margin-bottom: 20px;
  color: rgba(255,255,255,0.6);
  font-size: 2rem;
  position: relative;
}
.partner-avatar-female {
  background: linear-gradient(135deg, #6e1a4e, #a0276c);
}
.partner-badge {
  position: absolute;
  bottom: -2px; right: -2px;
  background: var(--gold);
  color: var(--navy-dark);
  font-size: 0.65rem;
  font-weight: 700;
  padding: 3px 8px;
  border-radius: 50px;
  letter-spacing: 0.5px;
}
.partner-name {
  font-family: var(--font-heading);
  font-size: 1.2rem;
  color: var(--navy-dark);
  margin-bottom: 6px;
}
.partner-quals {
  color: var(--navy);
  font-size: 0.84rem;
  font-weight: 600;
  margin-bottom: 14px;
  display: flex; align-items: center; gap: 6px;
}
.partner-quals i { color: var(--gold); }
.partner-divider {
  height: 1px;
  background: var(--border);
  margin-bottom: 14px;
}
.partner-about { font-size: 0.88rem; color: var(--gray); line-height: 1.7; margin-bottom: 14px; }
.partner-contact { margin-bottom: 14px; }
.partner-contact a {
  display: inline-flex; align-items: center; gap: 6px;
  font-size: 0.83rem;
  color: var(--navy);
  font-weight: 500;
}
.partner-contact a:hover { color: var(--gold); }
.partner-contact i { color: var(--gold); }
.partner-tags {
  display: flex; gap: 6px; flex-wrap: wrap;
}
.partner-tags span {
  background: rgba(26,60,110,0.07);
  color: var(--navy);
  font-size: 0.76rem;
  font-weight: 600;
  padding: 4px 11px;
  border-radius: 50px;
  border: 1px solid rgba(26,60,110,0.12);
}

/* ============================================================
   SERVICES
   ============================================================ */
.services-section { background: var(--off-white); }
.service-tabs {
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
  justify-content: center;
  margin-bottom: 40px;
}
.tab-btn {
  padding: 9px 22px;
  border-radius: 50px;
  font-size: 0.88rem;
  font-weight: 600;
  color: var(--gray);
  border: 1.5px solid var(--border);
  background: var(--white);
  transition: var(--transition);
}
.tab-btn.active, .tab-btn:hover {
  background: var(--navy);
  color: var(--white);
  border-color: var(--navy);
}
.services-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(280px, 1fr));
  gap: 24px;
}
.service-card {
  background: var(--white);
  border-radius: var(--radius);
  padding: 30px 26px;
  border: 1.5px solid var(--border);
  transition: var(--transition);
  position: relative;
  overflow: hidden;
}
.service-card.hidden { display: none; }
.service-card::after {
  content: '';
  position: absolute;
  bottom: 0; left: 0; right: 0;
  height: 3px;
  background: linear-gradient(90deg, var(--c, var(--navy)), var(--gold));
  transform: scaleX(0);
  transform-origin: left;
  transition: transform 0.3s ease;
}
.service-card:hover {
  transform: translateY(-5px);
  box-shadow: var(--shadow-lg);
  border-color: transparent;
}
.service-card:hover::after { transform: scaleX(1); }
.service-icon {
  width: 58px; height: 58px;
  background: rgba(var(--c-rgb, 26,60,110), 0.1);
  background: color-mix(in srgb, var(--c, var(--navy)) 12%, transparent);
  border-radius: 14px;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.5rem;
  color: var(--c, var(--navy));
  margin-bottom: 18px;
}
.service-card h3 {
  font-family: var(--font-heading);
  font-size: 1.08rem;
  color: var(--navy-dark);
  margin-bottom: 10px;
}
.service-card p { font-size: 0.88rem; color: var(--gray); line-height: 1.7; margin-bottom: 16px; }
.service-tags { display: flex; gap: 6px; flex-wrap: wrap; }
.service-tags span {
  background: rgba(26,60,110,0.07);
  color: var(--navy);
  font-size: 0.72rem;
  font-weight: 600;
  padding: 4px 10px;
  border-radius: 50px;
  border: 1px solid rgba(26,60,110,0.12);
}

/* ============================================================
   WHY US
   ============================================================ */
.why-section {
  background: linear-gradient(135deg, var(--navy-dark) 0%, var(--navy) 100%);
  position: relative;
  overflow: hidden;
}
.why-section::before {
  content: '';
  position: absolute;
  inset: 0;
  background: url("data:image/svg+xml,%3Csvg width='40' height='40' viewBox='0 0 40 40' xmlns='http://www.w3.org/2000/svg'%3E%3Cg fill='%23ffffff' fill-opacity='0.02' fill-rule='evenodd'%3E%3Ccircle cx='20' cy='20' r='3'/%3E%3C/g%3E%3C/svg%3E");
}
.why-section .section-tag {
  background: rgba(201,162,39,0.2);
  color: var(--gold-light);
  border-color: rgba(201,162,39,0.3);
}
.why-section .section-title { color: var(--white); }
.why-section .section-subtitle { color: rgba(255,255,255,0.7); }
.why-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(300px, 1fr));
  gap: 24px;
}
.why-card {
  background: rgba(255,255,255,0.05);
  border: 1px solid rgba(255,255,255,0.10);
  border-radius: var(--radius);
  padding: 32px 26px;
  transition: var(--transition);
  backdrop-filter: blur(4px);
}
.why-card:hover {
  background: rgba(255,255,255,0.09);
  transform: translateY(-4px);
  border-color: rgba(201,162,39,0.4);
}
.why-icon {
  width: 56px; height: 56px;
  background: rgba(201,162,39,0.18);
  border: 1.5px solid rgba(201,162,39,0.3);
  border-radius: 14px;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.4rem;
  color: var(--gold);
  margin-bottom: 18px;
}
.why-card h3 {
  font-family: var(--font-heading);
  font-size: 1.08rem;
  color: var(--white);
  margin-bottom: 10px;
}
.why-card p { color: rgba(255,255,255,0.68); font-size: 0.88rem; line-height: 1.7; }

/* ============================================================
   ICAI BANNER
   ============================================================ */
.icai-banner {
  background: linear-gradient(135deg, #fffbee, #fff8d6);
  border-top: 3px solid var(--gold);
  border-bottom: 3px solid var(--gold);
  padding: 30px 0;
}
.icai-banner-inner {
  display: flex;
  align-items: flex-start;
  gap: 20px;
}
.icai-banner-icon {
  width: 52px; height: 52px;
  background: var(--gold);
  border-radius: 12px;
  display: flex; align-items: center; justify-content: center;
  font-size: 1.4rem;
  color: var(--navy-dark);
  flex-shrink: 0;
}
.icai-banner-text strong {
  display: block;
  color: var(--navy-dark);
  font-size: 0.95rem;
  margin-bottom: 6px;
  font-family: var(--font-heading);
}
.icai-banner-text p {
  color: var(--text);
  font-size: 0.84rem;
  line-height: 1.7;
}

/* ============================================================
   CONTACT
   ============================================================ */
.contact-section { background: var(--off-white); }
.contact-grid {
  display: grid;
  grid-template-columns: 1fr 1.4fr;
  gap: 50px;
  align-items: start;
}
.contact-card {
  display: flex;
  align-items: flex-start;
  gap: 16px;
  background: var(--white);
  border-radius: var(--radius-sm);
  padding: 18px 20px;
  margin-bottom: 14px;
  border: 1.5px solid var(--border);
  transition: var(--transition);
}
.contact-card:hover { border-color: var(--navy); box-shadow: 0 4px 16px rgba(26,60,110,0.09); }
.contact-card-icon {
  width: 44px; height: 44px;
  background: rgba(26,60,110,0.08);
  border-radius: 10px;
  display: flex; align-items: center; justify-content: center;
  color: var(--navy);
  font-size: 1.1rem;
  flex-shrink: 0;
}
.contact-card h4 { font-size: 0.88rem; font-weight: 700; color: var(--navy-dark); margin-bottom: 4px; }
.contact-card p { font-size: 0.88rem; color: var(--gray); line-height: 1.6; }
.contact-card a { color: var(--navy); font-weight: 500; }
.contact-card a:hover { color: var(--gold); }
.contact-map { margin-top: 6px; }

/* Form */
.contact-form-wrap {
  background: var(--white);
  border-radius: var(--radius);
  padding: 40px 36px;
  box-shadow: var(--shadow);
  border: 1.5px solid var(--border);
}
.form-title {
  font-family: var(--font-heading);
  font-size: 1.5rem;
  color: var(--navy-dark);
  margin-bottom: 6px;
}
.form-subtitle {
  font-size: 0.82rem;
  color: var(--gray);
  margin-bottom: 26px;
  line-height: 1.6;
}
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.form-group { margin-bottom: 18px; }
.form-group label {
  display: block;
  font-size: 0.86rem;
  font-weight: 600;
  color: var(--navy-dark);
  margin-bottom: 6px;
}
.req { color: #e53e3e; }
.form-group input,
.form-group textarea,
.form-group select {
  width: 100%;
  padding: 11px 15px;
  border: 1.5px solid var(--border);
  border-radius: var(--radius-sm);
  font-size: 0.9rem;
  color: var(--dark);
  background: var(--white);
  transition: var(--transition);
  outline: none;
}
.form-group input:focus,
.form-group textarea:focus,
.form-group select:focus {
  border-color: var(--navy);
  box-shadow: 0 0 0 3px rgba(26,60,110,0.1);
}
.form-group textarea { resize: vertical; min-height: 110px; }
.field-err { display: block; color: #e53e3e; font-size: 0.78rem; margin-top: 4px; }
.form-disclaimer {
  display: flex;
  gap: 8px;
  align-items: flex-start;
  background: rgba(26,60,110,0.04);
  border-radius: 8px;
  padding: 10px 14px;
  margin-bottom: 20px;
}
.form-disclaimer i { color: var(--navy); margin-top: 2px; flex-shrink: 0; }
.form-disclaimer small { color: var(--gray); font-size: 0.8rem; line-height: 1.5; }
.form-btn { width: 100%; justify-content: center; font-size: 1rem; border-radius: 10px; padding: 14px; }
.form-success {
  text-align: center;
  margin-top: 14px;
  color: #1a6e4e;
  font-weight: 600;
  font-size: 0.95rem;
  display: flex; align-items: center; justify-content: center; gap: 8px;
  background: rgba(26,110,78,0.08);
  padding: 12px;
  border-radius: 8px;
}
.form-success i { font-size: 1.1rem; }

/* ============================================================
   FOOTER
   ============================================================ */
.footer { background: var(--navy-dark); color: rgba(255,255,255,0.82); }
.footer-top { padding: 60px 0 40px; }
.footer-top-grid {
  display: grid;
  grid-template-columns: 2fr 1fr 1fr 1.4fr;
  gap: 40px;
}
.footer-brand .footer-logo { margin-bottom: 18px; }
.footer-brand .logo-main { color: var(--white); }
.footer-desc { font-size: 0.87rem; line-height: 1.75; color: rgba(255,255,255,0.6); margin-bottom: 12px; }
.footer-web { font-size: 0.87rem; }
.footer-web a { color: var(--gold); }
.footer-web a:hover { color: var(--gold-light); }
.footer-links-col h4, .footer-contact-col h4 {
  color: var(--white);
  font-size: 0.95rem;
  font-weight: 700;
  margin-bottom: 18px;
  padding-bottom: 8px;
  border-bottom: 1px solid rgba(255,255,255,0.1);
}
.footer-links-col ul li { margin-bottom: 8px; }
.footer-links-col a {
  color: rgba(255,255,255,0.65);
  font-size: 0.87rem;
  display: flex; align-items: center; gap: 6px;
  transition: var(--transition);
}
.footer-links-col a i { font-size: 0.7rem; color: var(--gold); }
.footer-links-col a:hover { color: var(--gold); padding-left: 4px; }
.footer-contact-col p {
  font-size: 0.87rem;
  color: rgba(255,255,255,0.65);
  margin-bottom: 10px;
  display: flex; align-items: flex-start; gap: 8px;
  line-height: 1.5;
}
.footer-contact-col i { color: var(--gold); flex-shrink: 0; margin-top: 3px; }
.footer-contact-col a { color: rgba(255,255,255,0.65); }
.footer-contact-col a:hover { color: var(--gold); }
.footer-bottom {
  border-top: 1px solid rgba(255,255,255,0.1);
  padding: 18px 0;
}
.footer-bottom-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 8px;
  font-size: 0.82rem;
  color: rgba(255,255,255,0.45);
}
.footer-icai-note { color: rgba(201,162,39,0.7); }

/* ============================================================
   BACK TO TOP
   ============================================================ */
.back-to-top {
  position: fixed;
  bottom: 30px; right: 30px;
  width: 46px; height: 46px;
  background: var(--navy);
  color: var(--white);
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-size: 1rem;
  box-shadow: 0 4px 16px rgba(26,60,110,0.3);
  opacity: 0;
  pointer-events: none;
  transition: var(--transition);
  z-index: 999;
  border: 2px solid rgba(201,162,39,0.4);
}
.back-to-top.visible {
  opacity: 1;
  pointer-events: all;
}
.back-to-top:hover {
  background: var(--gold);
  color: var(--navy-dark);
  transform: translateY(-3px);
}

/* ============================================================
   UPDATES – AMENDMENTS & DUE DATES
   ============================================================ */
.updates-section { background: var(--white); }

/* Tab switcher */
.updates-tabs {
  display: flex;
  gap: 12px;
  justify-content: center;
  margin-bottom: 40px;
  flex-wrap: wrap;
}
.upd-tab {
  display: flex;
  align-items: center;
  gap: 8px;
  padding: 11px 28px;
  border-radius: 50px;
  font-size: 0.92rem;
  font-weight: 600;
  color: var(--gray);
  border: 2px solid var(--border);
  background: var(--white);
  transition: var(--transition);
}
.upd-tab.active {
  background: var(--navy);
  color: var(--white);
  border-color: var(--navy);
  box-shadow: 0 4px 16px rgba(26,60,110,0.2);
}
.upd-tab:hover:not(.active) {
  border-color: var(--navy);
  color: var(--navy);
}
.upd-tab i { font-size: 0.95rem; }

/* Panel visibility */
.upd-panel { display: block; }
.upd-panel.hidden { display: none; }

/* ── Amendments Grid ── */
.amendments-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
  gap: 22px;
}
.amend-card {
  background: var(--off-white);
  border: 1.5px solid var(--border);
  border-radius: var(--radius);
  padding: 24px 22px;
  position: relative;
  transition: var(--transition);
  overflow: hidden;
}
.amend-card::before {
  content: '';
  position: absolute;
  left: 0; top: 0; bottom: 0;
  width: 4px;
  background: linear-gradient(to bottom, var(--navy), var(--gold));
  border-radius: 4px 0 0 4px;
}
.amend-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
  border-color: var(--navy);
  background: var(--white);
}
.amend-law {
  display: inline-flex;
  align-items: center;
  gap: 6px;
  font-size: 0.76rem;
  font-weight: 700;
  color: var(--navy);
  background: rgba(26,60,110,0.08);
  padding: 4px 12px;
  border-radius: 50px;
  margin-bottom: 10px;
  letter-spacing: 0.3px;
}
.amend-law i { color: var(--gold); font-size: 0.8rem; }
.amend-date {
  position: absolute;
  top: 20px; right: 18px;
  font-size: 0.73rem;
  font-weight: 600;
  color: var(--gray);
  background: var(--white);
  border: 1px solid var(--border);
  padding: 3px 10px;
  border-radius: 50px;
}
.amend-card h4 {
  font-family: var(--font-heading);
  font-size: 1rem;
  color: var(--navy-dark);
  margin-bottom: 8px;
  line-height: 1.35;
  padding-right: 80px;
}
.amend-card p {
  font-size: 0.86rem;
  color: var(--gray);
  line-height: 1.7;
  margin-bottom: 14px;
}
.amend-tag {
  display: inline-block;
  font-size: 0.72rem;
  font-weight: 700;
  padding: 3px 12px;
  border-radius: 50px;
  letter-spacing: 0.4px;
  text-transform: uppercase;
}
.amend-new      { background: #e8f4fd; color: #1565c0; border: 1px solid #bbdefb; }
.amend-key      { background: #fff8e1; color: #f57f17; border: 1px solid #ffe082; }
.amend-effective{ background: #e8f5e9; color: #2e7d32; border: 1px solid #a5d6a7; }
.amend-pending  { background: #fce4ec; color: #c62828; border: 1px solid #f48fb1; }

/* ── Due Dates Table ── */
.dd-filter-row {
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
  margin-bottom: 24px;
}
.dd-filter {
  padding: 7px 20px;
  border-radius: 50px;
  font-size: 0.84rem;
  font-weight: 600;
  color: var(--gray);
  border: 1.5px solid var(--border);
  background: var(--white);
  transition: var(--transition);
}
.dd-filter.active, .dd-filter:hover {
  background: var(--navy);
  color: var(--white);
  border-color: var(--navy);
}
.dd-table-wrap {
  overflow-x: auto;
  border-radius: var(--radius);
  border: 1.5px solid var(--border);
  box-shadow: var(--shadow);
}
.dd-table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.88rem;
}
.dd-table thead tr {
  background: var(--navy);
  color: var(--white);
}
.dd-table thead th {
  padding: 14px 18px;
  text-align: left;
  font-weight: 600;
  font-size: 0.84rem;
  letter-spacing: 0.3px;
  white-space: nowrap;
}
.dd-table thead th:first-child { border-radius: var(--radius) 0 0 0; }
.dd-table thead th:last-child  { border-radius: 0 var(--radius) 0 0; }
.dd-table tbody tr {
  border-bottom: 1px solid var(--border);
  transition: background 0.2s;
}
.dd-table tbody tr:hover { background: rgba(26,60,110,0.04); }
.dd-table tbody tr:last-child { border-bottom: none; }
.dd-table tbody td {
  padding: 13px 18px;
  color: var(--text);
  vertical-align: middle;
  line-height: 1.5;
}
.dd-table tbody td:first-child {
  font-weight: 700;
  color: var(--navy);
  white-space: nowrap;
}
.dd-badge {
  display: inline-block;
  font-size: 0.72rem;
  font-weight: 700;
  padding: 3px 10px;
  border-radius: 50px;
  text-transform: uppercase;
  letter-spacing: 0.3px;
  white-space: nowrap;
}
.dd-badge.it     { background: #e3f2fd; color: #1565c0; border: 1px solid #90caf9; }
.dd-badge.gst    { background: #fff3e0; color: #e65100; border: 1px solid #ffcc80; }
.dd-badge.mca    { background: #f3e5f5; color: #6a1b9a; border: 1px solid #ce93d8; }
.dd-badge.labour { background: #e8f5e9; color: #2e7d32; border: 1px solid #a5d6a7; }
.dd-badge.rbi    { background: #fce4ec; color: #880e4f; border: 1px solid #f48fb1; }
.dd-status {
  display: inline-flex;
  align-items: center;
  gap: 5px;
  font-size: 0.78rem;
  font-weight: 600;
  padding: 3px 10px;
  border-radius: 50px;
  white-space: nowrap;
}
.dd-status.upcoming { background: #fff8e1; color: #f57f17; }
.dd-status.imminent { background: #fce4ec; color: #c62828; }
.dd-status.regular  { background: #e8f4fd; color: #1565c0; }
.dd-note {
  font-size: 0.82rem;
  color: var(--gray);
  margin-top: 16px;
  display: flex;
  align-items: flex-start;
  gap: 6px;
  background: rgba(26,60,110,0.04);
  padding: 12px 16px;
  border-radius: var(--radius-sm);
  border-left: 3px solid var(--gold);
}
.dd-note i { color: var(--navy); margin-top: 2px; flex-shrink: 0; }
.dd-table tbody tr.hidden { display: none; }

/* ============================================================
   RESPONSIVE
   ============================================================ */
@media (max-width: 1024px) {
  .footer-top-grid { grid-template-columns: 1fr 1fr; }
  .about-grid { gap: 40px; }
}

@media (max-width: 768px) {
  .topbar-right { display: none; }
  .topbar-left { gap: 10px; font-size: 0.78rem; }

  /* ── Header / Logo ── */
  .header-inner { padding: 10px 16px; }
  .ca-logo-img  { width: 48px; }
  .logo-main    { font-size: 1rem; }
  .logo-sub     { font-size: 0.65rem; letter-spacing: 0.5px; }

  .hamburger { display: flex; }
  .nav {
    position: fixed;
    top: 0; right: -100%;
    width: 280px;
    height: 100vh;
    background: var(--white);
    box-shadow: -4px 0 30px rgba(0,0,0,0.12);
    transition: right 0.35s ease;
    z-index: 1100;
    padding: 80px 30px 30px;
    overflow-y: auto;
  }
  .nav.open { right: 0; }
  .nav-list { flex-direction: column; gap: 4px; align-items: stretch; }
  .nav-link { padding: 12px 16px; font-size: 1rem; border-radius: 10px; }
  .nav-overlay {
    position: fixed; inset: 0;
    background: rgba(0,0,0,0.5);
    z-index: 1050;
    display: none;
  }
  .nav-overlay.active { display: block; }

  /* ── Hero ── */
  .hero-content { padding: 100px 20px 140px; }
  .hero-stats   { max-width: 100%; }
  .stat-divider { display: none; }
  .stat-item    { min-width: 80px; padding: 6px 12px; }
  .stat-num     { font-size: 1.6rem; }
  .stat-label   { font-size: 0.72rem; }

  /* ── About ── */
  .about-grid     { grid-template-columns: 1fr; gap: 40px; }
  .about-visual   { max-width: 320px; margin: 0 auto; }
  .about-features { grid-template-columns: 1fr; }

  /* ── Partners ── */
  .partners-grid { grid-template-columns: 1fr 1fr; }

  /* ── Contact ── */
  .contact-grid      { grid-template-columns: 1fr; }
  .contact-form-wrap { padding: 24px 18px; }
  .form-row          { grid-template-columns: 1fr; }

  /* ── Footer ── */
  .footer-top-grid      { grid-template-columns: 1fr; gap: 28px; }
  .footer-bottom-inner  { justify-content: center; text-align: center; }
  .ca-logo-img--footer  { width: 44px; }
  .footer-logo          { gap: 8px; }

  /* ── Amendments ── */
  .amendments-grid { grid-template-columns: 1fr; }
  .amend-card h4   { padding-right: 0; }
  .amend-date      { position: static; display: inline-block; margin-bottom: 8px; }
}

@media (max-width: 480px) {
  .section { padding: 60px 0; }

  /* ── Header / Logo tightest ── */
  .header-inner { padding: 8px 12px; }
  .ca-logo-img  { width: 40px; }
  .logo         { gap: 7px; }
  .logo-main    { font-size: 0.9rem; }
  .logo-sub     { display: none; }   /* hide sub-title on very small screens */

  /* ── Topbar ── */
  .topbar-left  { gap: 8px; font-size: 0.74rem; }

  /* ── Hero ── */
  .hero-content  { padding: 90px 16px 130px; }
  .hero-stats    { padding: 14px 0; }
  .stat-item     { min-width: 70px; padding: 4px 8px; }
  .stat-num      { font-size: 1.4rem; }
  .stat-label    { font-size: 0.68rem; }
  .hero-badge    { font-size: 0.72rem; padding: 5px 12px; }

  /* ── Grids ── */
  .partners-grid { grid-template-columns: 1fr; }
  .hero-btns     { flex-direction: column; }
  .hero-btns .btn { text-align: center; justify-content: center; }
  .services-grid { grid-template-columns: 1fr; }
  .why-grid      { grid-template-columns: 1fr; }

  /* ── Updates / Due Dates ── */
  .updates-tabs  { flex-direction: column; align-items: stretch; }
  .upd-tab       { width: 100%; justify-content: center; }
  .dd-filter-row { justify-content: center; }
  .dd-table      { font-size: 0.78rem; }
  .dd-table thead th, .dd-table tbody td { padding: 10px 10px; }

  /* ── Footer ── */
  .ca-logo-img--footer { width: 38px; }
  .footer-logo .logo-main { font-size: 0.95rem; }
  .footer-logo .logo-sub  { font-size: 0.62rem; }

  /* ── Partners card ── */
  .partner-card { padding: 22px 18px; }

  /* ── Service card ── */
  .service-card { padding: 22px 18px; }

  /* ── Contact form ── */
  .contact-form-wrap { padding: 20px 14px; }
  .form-title        { font-size: 1.25rem; }
}