/* Rahul R. Mohite & Co. — site styles */
:root{
  --navy:#12305A;--deep:#0B1F3A;--deeper:#081A33;--gold:#D9B871;--gold-soft:#F3E3BD;--gold-text:#85662A;
  --ink:#0F1B2D;--body:#2D3748;--muted:#4A5568;--line:#E3E6EB;--line-2:#C9D3E1;--bg:#F7F8FA;--white:#FFFFFF;
  --serif:'Cormorant Garamond',Georgia,serif;--sans:'Manrope',system-ui,-apple-system,'Segoe UI',sans-serif;
}
*{box-sizing:border-box}
[hidden]{display:none !important}
html{scroll-behavior:smooth;scroll-padding-top:84px}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.6;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:var(--navy);text-decoration:none}
a:hover{color:var(--gold-text)}
h1,h2,h3{margin:0}
p{margin:0}
.serif{font-family:var(--serif)}
.wrap{max-width:1240px;margin:0 auto;padding:0 24px}
.narrow{max-width:920px;margin:0 auto;padding:0 24px}
.skip{position:absolute;left:-9999px;top:0;background:#fff;padding:8px 12px;z-index:100}
.skip:focus{left:8px}

/* Header */
.site-header{position:sticky;top:0;z-index:30;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 1px 0 rgba(217,184,113,.35)}
.site-header .bar{display:flex;align-items:center;justify-content:space-between;gap:24px;padding-top:12px;padding-bottom:12px;flex-wrap:wrap}
.brand{display:flex;gap:14px;align-items:center}
.brand img{height:44px;width:auto}
.brand-name{display:flex;flex-direction:column}
.brand-name b{font-family:var(--serif);font-size:24px;font-weight:700;color:var(--ink);line-height:1.1}
.brand-name span{font-size:11px;letter-spacing:.18em;color:var(--gold-text);font-weight:700}
.nav{display:flex;gap:28px;font-size:15px;font-weight:600}
.nav a[aria-current="page"]{color:var(--gold-text)}
.menu-toggle{display:none;background:none;border:1px solid var(--line-2);border-radius:4px;min-height:44px;padding:8px 14px;font:inherit;font-weight:700;color:var(--navy);cursor:pointer}
.call{background:var(--navy);color:#fff;padding:11px 18px;border-radius:4px;font-weight:700;font-size:14px;min-height:44px;display:inline-flex;align-items:center}
.call:hover{background:var(--deep);color:#fff}

/* Buttons */
.btn{display:inline-flex;align-items:center;min-height:50px;padding:14px 26px;border-radius:4px;font-weight:700;font-size:15px;transition:background .25s,color .25s,border-color .25s}
.btn-gold{background:var(--gold);color:var(--deep)}
.btn-gold:hover{background:var(--gold-soft);color:var(--deep)}
.btn-ghost{border:1.5px solid rgba(255,255,255,.6);color:#fff}
.btn-ghost:hover{background:rgba(255,255,255,.12);border-color:var(--gold);color:#fff}
.btn-navy{background:var(--navy);color:#fff}
.btn-navy:hover{background:var(--deep);color:#fff}
.btn-row{display:flex;flex-wrap:wrap;gap:14px}

/* Labels and headings */
.label{font-size:13px;letter-spacing:.2em;font-weight:700;color:var(--gold-text);text-transform:uppercase}
.on-dark .label{color:var(--gold)}
.h2{font-family:var(--serif);font-size:clamp(32px,3.8vw,50px);line-height:1.08;font-weight:600}
.lead{font-size:17px;line-height:1.8;color:var(--body)}
.section{padding:104px 0}
.section-white{background:#fff;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.stack{display:flex;flex-direction:column}
.g14{gap:14px}.g20{gap:20px}.g28{gap:28px}.g40{gap:40px}
.head-row{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:24px}

/* Photo hero */
.hero{position:relative;background:var(--deep);overflow:hidden;color:#fff}
.hero-bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;opacity:0;transition:opacity 1.8s ease}
.hero-bg.on{opacity:1}
.hero::before{content:"";position:absolute;inset:0;z-index:1;background:linear-gradient(90deg,rgba(8,21,42,.95) 0%,rgba(8,21,42,.84) 40%,rgba(8,21,42,.35) 75%,rgba(8,21,42,.2) 100%)}
.hero-inner{position:relative;z-index:2}
.hero-home{min-height:680px;display:flex;align-items:center}
.hero-home .hero-inner{padding:96px 24px;display:flex;flex-direction:column;gap:24px;width:100%}
.hero h1{font-family:var(--serif);font-size:clamp(44px,6vw,84px);line-height:1;font-weight:600;max-width:860px;letter-spacing:-.01em}
.hero h1 .gold{color:#E9D3A2}
.hero .sub{font-size:19px;line-height:1.7;color:#DCE3EE;max-width:640px}
.hero .addr{font-size:15px;color:#AEB9CB;max-width:640px}
.hero-page .hero-inner{padding:56px 24px 96px;display:flex;flex-direction:column;gap:18px}
.hero-page h1{font-size:clamp(42px,5.4vw,72px);line-height:1.02;margin-top:24px}
.crumbs{font-size:13px;color:#AEB9CB;display:flex;gap:8px;flex-wrap:wrap}
.crumbs a{color:#DCE3EE}

/* Particulars band */
.facts{background:var(--navy);color:#fff}
.facts .grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:20px;padding-top:30px;padding-bottom:30px}
.fact{display:flex;flex-direction:column;gap:4px;padding-left:18px;border-left:1px solid rgba(217,184,113,.6)}
.fact span{font-size:12px;letter-spacing:.14em;color:var(--gold);font-weight:700}
.fact b{font-family:var(--serif);font-size:26px;font-weight:600}

/* About */
.about{display:flex;flex-wrap:wrap;gap:72px;align-items:flex-start}
.portrait{flex:0 1 320px;max-width:340px;display:flex;flex-direction:column;gap:18px}
.portrait .frame{position:relative;padding:0 14px 14px 0}
.portrait .frame::before{content:"";position:absolute;left:14px;top:14px;right:0;bottom:0;border:1px solid var(--gold);border-radius:6px}
.portrait img{position:relative;width:100%;aspect-ratio:4/5;object-fit:cover;border-radius:6px}
.portrait strong{font-family:var(--serif);font-size:24px}
.portrait small{display:block;font-size:14px;color:var(--muted)}
.about-text{flex:1 1 560px;min-width:0;display:flex;flex-direction:column;gap:22px}
.timeline{list-style:none;margin:10px 0 0;padding:0;border-left:2px solid var(--line)}
.timeline li{position:relative;padding:0 0 22px 28px}
.timeline li::before{content:"";position:absolute;left:-7px;top:5px;width:12px;height:12px;border-radius:50%;background:#fff;border:2px solid #B08A3E}
.timeline .when{font-size:13px;font-weight:700;letter-spacing:.06em;color:var(--gold-text);text-transform:uppercase}
.timeline .role{font-size:17px;font-weight:700;margin-top:2px}
.timeline .org{font-size:15px;color:var(--muted)}

/* Split with photo */
.split{display:flex;flex-wrap:wrap;gap:64px;align-items:center}
.split > *{flex:1 1 440px;min-width:0}
.zoom{overflow:hidden;border-radius:6px}
.zoom img{transition:transform 1s ease}
.zoom:hover img{transform:scale(1.05)}

/* Services */
.svc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:28px}
.svc{background:#fff;border:1px solid var(--line);border-radius:6px;overflow:hidden;display:flex;flex-direction:column;transition:border-color .3s,box-shadow .3s}
.svc:hover{border-color:var(--gold);box-shadow:0 24px 48px -32px rgba(18,48,90,.45)}
.svc-head{position:relative;height:190px;background:var(--deep);overflow:hidden}
.svc-head img{width:100%;height:100%;object-fit:cover;transition:transform 1s ease}
.svc:hover .svc-head img{transform:scale(1.05)}
.svc-head::after{content:"";position:absolute;inset:0;background:linear-gradient(0deg,rgba(8,21,42,.88) 0%,rgba(8,21,42,.1) 70%)}
.svc-head h3{position:absolute;left:24px;bottom:16px;z-index:1;font-family:var(--serif);font-size:30px;font-weight:600;color:#fff}
.svc ul{list-style:none;margin:0;padding:8px 24px 16px}
.svc li{padding:13px 0;border-bottom:1px solid #EEF1F5;display:flex;flex-direction:column;gap:3px}
.svc li:last-child{border-bottom:0}
.svc li strong{font-size:16px}
.svc li span{font-size:14.5px;color:var(--muted);line-height:1.55}

/* Industries */
.dark{background:var(--deep);color:#fff}
.dark .muted{color:#C9D3E1}
.tiles{display:grid;grid-template-columns:repeat(auto-fill,minmax(170px,1fr));gap:14px}
.tile{position:relative;aspect-ratio:3/4;border-radius:6px;overflow:hidden;background:var(--navy)}
.tile img{width:100%;height:100%;object-fit:cover;transition:transform 1s ease}
.tile:hover img{transform:scale(1.05)}
.tile::after{content:"";position:absolute;inset:0;background:linear-gradient(0deg,rgba(8,21,42,.92) 0%,rgba(8,21,42,.1) 60%)}
.tile span{position:absolute;left:16px;right:16px;bottom:14px;z-index:1;font-family:var(--serif);font-size:21px;font-weight:600;line-height:1.15}

/* Due dates */
.dates{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(340px,100%),1fr));gap:14px}
.date{background:#fff;border:1px solid var(--line);border-left:3px solid var(--gold);border-radius:4px;padding:18px 22px;display:flex;flex-direction:column;gap:4px}
.date .when{font-size:13px;font-weight:700;color:var(--gold-text);letter-spacing:.04em;text-transform:uppercase}
.date b{font-size:17px}
.date span{font-size:14.5px;color:var(--muted);line-height:1.55}
.note{font-size:14px;color:var(--muted)}

/* Ask The CA */
.insta{display:flex;gap:28px;align-items:flex-start;justify-content:space-between;background:var(--bg);border:1px solid var(--line);border-radius:6px;padding:22px 24px}
.insta h3{font-size:17px}
.insta p{font-size:15px;line-height:1.65;color:var(--body)}
.qr{margin:0;flex:0 0 140px;display:flex;flex-direction:column;gap:6px;align-items:center}
.qr img{width:140px;height:auto}
.qr figcaption{font-size:12px;color:var(--muted);text-align:center}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}
.card{color:var(--ink);border:1px solid var(--line);border-radius:6px;overflow:hidden;display:flex;flex-direction:column;background:#fff;transition:border-color .3s,box-shadow .3s}
.card:hover{border-color:var(--gold);box-shadow:0 24px 48px -32px rgba(18,48,90,.45);color:var(--ink)}
.card .img{height:150px;overflow:hidden}
.card .img img{width:100%;height:100%;object-fit:cover;transition:transform 1s ease}
.card:hover .img img{transform:scale(1.05)}
.card .txt{padding:18px 20px;display:flex;flex-direction:column;gap:6px}
.card .txt strong{font-size:17px}
.card .txt span{font-size:14px;color:var(--muted);line-height:1.55}
.card .txt em{font-style:normal;font-size:13px;font-weight:700;color:var(--gold-text);margin-top:4px}

/* FAQ */
.faq{border-top:1px solid var(--line-2)}
.faq details{border-bottom:1px solid var(--line-2)}
.faq summary{list-style:none;cursor:pointer;min-height:64px;display:flex;justify-content:space-between;align-items:center;gap:24px;padding:20px 2px;font-size:18px;font-weight:700}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";flex:none;width:32px;height:32px;border:1px solid var(--gold);border-radius:4px;display:flex;align-items:center;justify-content:center;font-size:20px;color:var(--gold-text);font-weight:500}
.faq details[open] summary::after{content:"−"}
.faq details p{padding:0 56px 22px 2px;font-size:16px;line-height:1.75;color:var(--body)}

/* Contact */
.contact{position:relative;background:var(--deep);color:#fff;overflow:hidden}
.contact > img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;opacity:.28}
.contact::before{content:"";position:absolute;inset:0;z-index:1;background:linear-gradient(90deg,rgba(8,21,42,.96) 0%,rgba(8,21,42,.8) 60%,rgba(8,21,42,.6) 100%)}
.contact .wrap{position:relative;z-index:2}
.contact address{font-style:normal;font-size:17px;line-height:1.75;color:#DCE3EE}
.contact address strong{color:#fff}
.contact .lines{display:flex;flex-direction:column;gap:8px;font-size:16px;color:#DCE3EE}
.contact .lines a{font-weight:700;color:var(--gold-soft)}
.cols{display:flex;flex-wrap:wrap;gap:48px}
.cols > *{min-width:0}
.panel{background:#fff;color:var(--ink);border-radius:6px;padding:28px}
.panel-gold{border-top:3px solid var(--gold)}
.hours{border-collapse:collapse;font-size:15px;width:100%}
.hours td{padding:8px 0;border-bottom:1px solid #EEF1F5}
.hours td:first-child{font-weight:600}
.hours td:last-child{text-align:right;color:var(--body)}
.map{width:100%;height:420px;border:0;border-radius:6px;display:block;background:#E9EDF3}
.gform{width:100%;height:1100px;border:0;display:block;background:#fff}
@media (max-width:880px){.gform{height:1400px}}

/* Legal */
.legal h2{font-family:var(--serif);font-size:34px;font-weight:600}
.legal p{font-size:15px;line-height:1.8;color:var(--body)}

/* Footer */
.site-footer{background:var(--deeper);color:#C9D3E1}
.site-footer a{color:#DCE3EE}
.site-footer a:hover{color:var(--gold-soft)}
.site-footer .top{display:flex;flex-wrap:wrap;gap:36px;justify-content:space-between;padding-top:64px}
.site-footer .who{flex:1 1 360px;display:flex;flex-direction:column;gap:8px;font-size:14px;line-height:1.7}
.site-footer .who b{font-family:var(--serif);font-size:28px;font-weight:600;color:#fff}
.site-footer .who em{font-style:normal;font-size:12px;letter-spacing:.18em;color:var(--gold);font-weight:700}
.site-footer nav{flex:1 1 320px;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 32px;font-size:14px;align-content:start}
.site-footer .ig{display:inline-flex;gap:8px;align-items:center}
.site-footer .bottom{margin-top:36px;border-top:1px solid rgba(201,211,225,.18);padding:20px 0 32px;font-size:13px;color:#AEB9CB;display:flex;flex-direction:column;gap:8px}

/* Inner pages */
.article{display:flex;flex-wrap:wrap;gap:56px;align-items:flex-start}
.article .main{flex:999 1 560px;min-width:0;display:flex;flex-direction:column;gap:22px;font-size:17px;line-height:1.8;color:var(--body)}
.article .main h2{font-size:22px;color:var(--ink);margin-top:12px}
.article aside{flex:1 1 320px;min-width:0;display:flex;flex-direction:column;gap:20px}
.box{border:1px solid var(--line);border-top:3px solid var(--navy);border-radius:6px;padding:24px;background:#fff;display:flex;flex-direction:column;gap:10px;font-size:15px}
.box h2{font-size:17px}
.trio{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.trio img{width:100%;aspect-ratio:4/5;object-fit:cover;border-radius:6px}
.wide-img{width:100%;aspect-ratio:16/8;object-fit:cover;border-radius:6px}

/* Resources */
.search{display:flex;flex-direction:column;gap:8px;max-width:640px;font-size:14px;font-weight:600;color:#DCE3EE}
.search input{min-height:52px;border:0;border-radius:4px;padding:12px 16px;font:inherit;font-size:16px;color:var(--ink);background:#fff}
.cats{display:grid;grid-template-columns:repeat(auto-fill,minmax(170px,1fr));gap:10px}
.cat{padding:0;text-align:left;border-radius:6px;overflow:hidden;border:2px solid var(--line);background:#fff;cursor:pointer;display:flex;flex-direction:column;font:inherit;color:var(--ink);transition:border-color .2s}
.cat:hover,.cat[aria-pressed="true"]{border-color:var(--gold)}
.cat[aria-pressed="true"]{background:#F2F5F9}
.cat img{width:100%;height:100px;object-fit:cover}
.cat span{padding:12px 14px;display:flex;flex-direction:column;gap:2px}
.cat b{font-size:16px}
.cat small{font-size:13px;color:var(--muted)}
.btn-plain{min-height:42px;padding:8px 18px;border-radius:4px;border:1.5px solid var(--line-2);background:#fff;font:inherit;font-weight:700;color:var(--navy);cursor:pointer}
.btn-plain[aria-pressed="true"]{background:var(--navy);border-color:var(--navy);color:#fff}
.reader{display:flex;flex-wrap:wrap;gap:28px;align-items:flex-start}
.guide-list{flex:1 1 320px;min-width:0;display:flex;flex-direction:column;gap:8px}
.guide-list a{display:flex;flex-direction:column;gap:3px;padding:12px 16px;border-radius:4px;border:1px solid var(--line);background:#fff;color:var(--ink)}
.guide-list a:hover{border-color:var(--navy);color:var(--ink)}
.guide-list a[aria-current="true"]{border-color:var(--navy);background:#F2F5F9}
.guide-list small{font-size:13px;color:var(--muted)}
.guide-list b{font-size:16px;line-height:1.4}
.guides{flex:999 1 600px;min-width:0;display:flex;flex-direction:column;gap:28px}
.guide{background:#fff;border:1px solid var(--line);border-radius:6px;overflow:hidden}
.guide > img{width:100%;height:220px;object-fit:cover;border-bottom:3px solid var(--gold)}
.guide .in{padding:36px;display:flex;flex-direction:column;gap:18px}
.guide .meta{font-size:14px;color:var(--muted)}
.guide h2{font-family:var(--serif);font-size:clamp(28px,3vw,38px);line-height:1.15;font-weight:700}
.guide p{font-size:17px;line-height:1.8;color:var(--body)}
.keypoints{background:var(--bg);border:1px solid var(--line);border-radius:4px;padding:20px 24px}
.keypoints h3{font-size:16px;color:var(--navy);margin-bottom:10px}
.keypoints ul{margin:0;padding-left:20px;display:flex;flex-direction:column;gap:8px;font-size:15px;line-height:1.65;color:var(--body)}
.fine{font-size:13px;line-height:1.65;color:var(--muted);border-top:1px solid var(--line);padding-top:16px}
.js .guide[hidden]{display:none}

/* Calculators */
.calc{display:flex;flex-wrap:wrap;gap:32px;align-items:flex-start}
.calc-tabs{flex:1 1 260px;min-width:0;display:flex;flex-direction:column;gap:6px}
.calc-tabs button{min-height:60px;text-align:left;display:flex;flex-direction:column;gap:2px;padding:12px 16px;border-radius:4px;border:1px solid var(--line);background:#fff;color:var(--ink);cursor:pointer;font:inherit}
.calc-tabs button b{font-size:16px}
.calc-tabs button small{font-size:13px;opacity:.85}
.calc-tabs button[aria-selected="true"]{background:var(--navy);border-color:var(--navy);color:#fff}
.calc-panel{flex:999 1 640px;min-width:0;background:#fff;border:1px solid var(--line);border-top:3px solid var(--navy);border-radius:6px;padding:32px}
.calc-panel h2{font-family:var(--serif);font-size:34px;font-weight:600;margin-bottom:20px}
.fields{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:18px;margin-bottom:24px}
.fields label{display:flex;flex-direction:column;gap:6px;font-size:14px;font-weight:600}
.fld{min-height:48px;border:1px solid var(--line-2);border-radius:4px;padding:12px 14px;background:#fff;font:inherit;font-size:16px;color:var(--ink);width:100%}
.fld:focus{outline:2px solid var(--navy);outline-offset:1px}
.out{display:grid;grid-template-columns:repeat(auto-fit,minmax(170px,1fr));gap:14px}
.out div{border-radius:6px;padding:18px 20px;background:#F2F5F9;display:flex;flex-direction:column;gap:4px}
.out div.total{background:var(--navy);color:#fff}
.out span{font-size:12px;letter-spacing:.1em;font-weight:700;opacity:.85;text-transform:uppercase}
.out b{font-family:var(--serif);font-size:28px;font-weight:700}
.big{background:var(--navy);color:#fff;border-radius:6px;padding:26px 28px;display:flex;flex-wrap:wrap;gap:12px 32px;align-items:center}
.big span{font-size:12px;letter-spacing:.14em;font-weight:700;color:var(--gold)}
.big b{font-family:var(--serif);font-size:44px;font-weight:700;display:block}
.emi-bar{height:12px;border-radius:999px;background:#E9C98A;overflow:hidden;display:flex}
.emi-bar i{height:100%;background:var(--navy);transition:width .5s}
.kv{display:flex;justify-content:space-between;font-size:15px}
.regimes{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:16px}
.regime{border-radius:6px;padding:24px;border:2px solid var(--line);display:flex;flex-direction:column;gap:8px}
.regime.best{border-color:var(--navy);background:#F2F5F9}
.regime .tag{font-size:12px;font-weight:700;background:var(--navy);color:#fff;padding:4px 10px;border-radius:4px;display:none}
.regime.best .tag{display:inline-block}
.regime b{font-family:var(--serif);font-size:40px;font-weight:700}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0}
.hsn{border:1px solid var(--line);border-radius:6px;overflow:hidden}
.hsn .row{display:grid;grid-template-columns:96px minmax(0,1fr) 80px;border-top:1px solid var(--line);font-size:15px}
.hsn .row span{padding:12px 14px}
.hsn .hd{background:#F2F5F9;font-size:12px;font-weight:700;letter-spacing:.1em;color:var(--muted);border-top:0}
.hsn .row span:first-child{font-weight:700;color:var(--navy)}
.hsn small{display:block;font-size:12px;color:var(--muted)}
.callout{padding:20px 24px;border:1px solid var(--line);border-left:3px solid var(--gold);border-radius:4px;background:#fff;font-size:15px;line-height:1.7;color:var(--body);max-width:900px}

/* Responsive */
@media (max-width:880px){
  .nav{display:none;width:100%;flex-direction:column;gap:0;order:3}
  .nav a{padding:12px 0;border-top:1px solid var(--line)}
  .nav-open .nav{display:flex}
  .menu-toggle{display:inline-flex;align-items:center;padding:8px 12px}
  .site-header .bar{gap:10px;flex-wrap:wrap}
  .brand{gap:10px}
  .brand img{height:36px}
  .brand-name b{font-size:19px}
  .brand-name span{font-size:9.5px;letter-spacing:.12em}
  .call{display:none}
  .qr{display:none}
  .section{padding:72px 0}
  .hero-home{min-height:560px}
  .insta{flex-direction:column}
  .guide .in,.calc-panel{padding:24px}
}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  .hero-bg{transition:none}
  .zoom img,.svc-head img,.tile img,.card .img img{transition:none}
}