/* =====================================================================
   Boovaraghavan & Co. — one stylesheet for the whole site
   ---------------------------------------------------------------------
   Breakpoints (use only these three):
     phone    up to 767px      @media (max-width: 767px)
     tablet   768px – 1023px   @media (min-width: 768px) and (max-width: 1023px)
     desktop  1024px and up    @media (min-width: 1024px)
   Exception: "The Firm" and "About the Proprietor" keep their original
   900px layout switch so they look exactly as approved (section 7i).
   Sections: 1 fonts · 2 tokens & base · 3 layout & shared pieces · 4 header
   5 footer & floating buttons · 6 breadcrumbs · 7 homepage · 8 knowledge hub
   9 article list · 10 article · 11 services · 12 situations · 13 tools
   14 calendar · 15 legal & 404 · 16 swipe rows · 17 print
   ===================================================================== */

/* 1 ─ Fonts (self-hosted) ───────────────────────────────────────────── */
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-400-normal.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-ext-400-normal.woff2) format('woff2');unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+1E00-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:'Source Sans 3';font-style:italic;font-weight:400;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-400-italic.woff2) format('woff2');unicode-range:U+0000-00FF,U+2000-206F}
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:600;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-600-normal.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+FEFF,U+FFFD}
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:600;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-ext-600-normal.woff2) format('woff2');unicode-range:U+0100-02BA,U+20A0-20AB,U+20AD-20C0}
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-700-normal.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+FEFF,U+FFFD}
@font-face{font-family:'Source Sans 3';font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/source-sans-3-latin-ext-700-normal.woff2) format('woff2');unicode-range:U+0100-02BA,U+20A0-20AB,U+20AD-20C0}
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/libre-baskerville-latin-400-normal.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+FEFF,U+FFFD}
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/libre-baskerville-latin-ext-400-normal.woff2) format('woff2');unicode-range:U+0100-02BA,U+1E00-1EFF,U+2020,U+20A0-20AB,U+20AD-20B8,U+20BA-20C0}
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/libre-baskerville-latin-700-normal.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+FEFF,U+FFFD}
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/libre-baskerville-latin-ext-700-normal.woff2) format('woff2');unicode-range:U+0100-02BA,U+1E00-1EFF,U+2020,U+20A0-20AB,U+20AD-20B8,U+20BA-20C0}
/* Libre Baskerville has no ₹ sign: headings borrow a matching serif ₹ */
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/rupee-serif-400.woff2) format('woff2');unicode-range:U+20B9}
@font-face{font-family:'Libre Baskerville';font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/rupee-serif-700.woff2) format('woff2');unicode-range:U+20B9}
@font-face{font-family:'Noto Serif Tamil';font-style:normal;font-weight:500;font-display:swap;src:url(/assets/fonts/noto-serif-tamil-tamil-500-normal.woff2) format('woff2');unicode-range:U+0964-0965,U+0B82-0BFA,U+200C-200D,U+20B9,U+25CC}

/* 2 ─ Tokens & base ─────────────────────────────────────────────────── */
:root{
  /* Colour palette: every colour on the site comes from this list. */
  --navy:#1B2A41; --navy-2:#111D2E; --navy-hover:#2C4261;          /* header & dark bands · footer · button hover */
  --ink:#2B2B2B; --text:#454D56; --muted:#58606B;                   /* The Firm headings · body copy · secondary text */
  --on-navy:#D8DFE7;                                                /* body text on navy */
  --gold:#B08D57; --gold-ink:#765728; --gold-link:#685024;          /* buttons & accents · labels on light · links on light */
  --gold-light:#DFC38B; --gold-soft:#DFC38B; --gold-wash:#FBF7EE;   /* gold on navy · selected option */
  --pale:#F8F6F1; --sand:#F1EDE4; --sand-2:#F1EDE4; --white:#fff;  /* page · alternate sections */
  --line:#E4DFD4; --line-2:#D6D0C5; --field:#948E84;               /* dividers · card and table borders · form fields */
  --error:#A12622;
  --serif:'Libre Baskerville',Georgia,serif;
  --sans:'Source Sans 3',system-ui,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
  --tamil:'Noto Serif Tamil',serif;
  --header-h:80px; --gutter:32px; --section:96px; --radius:3px;
  color-scheme:light;
}
*,*::before,*::after{box-sizing:border-box}
html{background:var(--navy-2);font-size:16px;-webkit-text-size-adjust:100%;text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:calc(var(--header-h) + 12px);overflow-x:clip}
body{margin:0;background:var(--pale);color:var(--text);font-family:var(--sans);font-size:16px;line-height:1.68;overflow-x:clip}
img,svg{max-width:100%}
img{height:auto}
a{color:var(--gold-link);text-underline-offset:4px}
h1,h2,h3{font-family:var(--serif);color:var(--navy);line-height:1.3}
h4,summary{color:var(--navy)}
p{margin:0 0 1em}
button{font:inherit}
[hidden]{display:none!important}
:focus-visible{outline:3px solid var(--navy);outline-offset:3px}
/* on navy backgrounds the outline is light gold so it stays visible */
.site-header :focus-visible,.hero :focus-visible,.service-hero :focus-visible,.service-end :focus-visible,.cta-band :focus-visible,.contact-box :focus-visible,.site-footer :focus-visible,.sticky-cta:focus-visible,.profile-card :focus-visible,.site-nav :focus-visible{outline-color:var(--gold-light)}
.skip-link{position:absolute;left:16px;top:-100px;z-index:200;background:#fff;color:var(--navy);padding:12px 16px;font-weight:700}
.skip-link:focus{top:12px}
.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
/* the page behind the open menu is held in place by site.js (body position:fixed); overflow:hidden is not used because it unsticks the header */
body.no-scroll .site-header{transform:none;transition:none}

/* 3 ─ Layout & shared pieces ────────────────────────────────────────── */
.wrap{width:100%;max-width:1200px;margin-inline:auto;padding-inline:var(--gutter)}
.eyebrow{margin:0;color:var(--gold-ink);font-family:var(--sans);font-size:13px;font-weight:700;letter-spacing:.16em;line-height:1.68;text-transform:uppercase}
.section-title{margin:12px 0 0;color:var(--navy);font-family:var(--serif);font-weight:600;font-size:clamp(2rem,3.5vw,3.15rem);line-height:1.25;letter-spacing:-.025em}
.button{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;padding:13px 22px;border:1px solid var(--gold);border-radius:2px;background:var(--gold);color:var(--navy);font-size:.92rem;font-weight:700;line-height:1.3;text-decoration:none;cursor:pointer;transition:background .18s ease,transform .18s ease}
.button:hover{background:#C29F66;transform:translateY(-2px)}
.button-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.45)}
.button-ghost:hover{background:rgba(255,255,255,.08)}
.button-secondary{background:#fff;color:var(--navy);border-color:var(--navy)}
.button-secondary:hover{background:var(--pale)}
.more-link{margin:24px 0 0}
.more-link a{display:inline-flex;align-items:center;min-height:44px;color:var(--gold-link);font-weight:700;text-decoration:underline}
.page-top{padding-top:20px}
.page-lead{max-width:66ch;margin:0;color:var(--muted);font-size:1.08rem;line-height:1.72}
.tag{margin:0;color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.12em;line-height:1.5;text-transform:uppercase}
.cta-band{background:var(--navy);color:#fff;padding:44px 0}
.cta-band-inner{display:flex;align-items:center;justify-content:space-between;gap:32px}
.cta-band h2{margin:0;color:#fff;font-size:clamp(1.4rem,2.2vw,1.85rem);line-height:1.4}
.cta-band-buttons{display:flex;flex-wrap:wrap;gap:12px;flex:none}
.table-wrap{overflow-x:auto;max-width:100%;margin:28px 0;-webkit-overflow-scrolling:touch}
.table-wrap table{width:100%;border-collapse:collapse;background:#fff;font-size:16px;line-height:1.5}
.table-wrap caption{margin-bottom:10px;color:var(--muted);font-size:15px;font-weight:600;text-align:left}
.table-wrap th,.table-wrap td{padding:12px 16px;border:1px solid var(--line-2);text-align:left;vertical-align:top}
.table-wrap th{background:var(--sand-2);color:var(--navy)}
.table-wrap td.fig{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.table-wide table{min-width:640px}
.table-hint{display:none;margin:0 0 8px;color:var(--muted);font-size:13px}
.reveal-ready{opacity:0;transform:translateY(10px);transition:opacity .35s ease,transform .35s ease}
.reveal-ready.is-visible{opacity:1;transform:none}

/* 4 ─ Header & navigation ───────────────────────────────────────────── */
.site-header{position:sticky;top:0;z-index:100;background:var(--navy);color:#fff;box-shadow:0 3px 16px rgba(10,20,34,.16);transition:transform .25s ease}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:24px;height:var(--header-h)}
.firm-identity{display:flex;align-items:center;min-width:0}
.brand{display:inline-flex;align-items:center;gap:12px;min-width:0;color:#fff;text-decoration:none;font-size:1rem;font-weight:700;letter-spacing:.08em;line-height:1.2}
.brand-mark{display:block;flex:none;width:auto;height:40px}
.brand-copy{display:block;min-width:0}
.brand-tamil{display:block;margin-bottom:2px;color:var(--pale);font-family:var(--tamil);font-size:.85em;font-weight:500;letter-spacing:0;line-height:1.3;white-space:nowrap}
.brand-english{display:block;white-space:nowrap}
.brand small{display:block;color:var(--on-navy);font-size:.69rem;letter-spacing:.14em;line-height:1.25;white-space:nowrap}
.header-institute{display:flex;align-items:center;margin-left:20px;padding-left:20px;border-left:1px solid rgba(248,246,241,.25)}
.institute-logo-box{display:block;padding:8px;border-radius:4px;background:#fff}
.institute-logo-box img{display:block;width:auto;height:40px}
.site-nav{display:flex;align-items:center;gap:clamp(16px,1.6vw,28px);margin-left:auto;white-space:nowrap}
.site-nav a{position:relative;display:inline-flex;align-items:center;min-height:44px;color:var(--on-navy);font-size:1rem;font-weight:600;text-decoration:none}
.site-nav a:hover{color:#fff}
.site-nav a[aria-current="page"],.site-nav a.is-current{color:var(--gold-light);box-shadow:inset 0 -2px var(--gold)}
.nav-help{display:none}
.nav-search-form{display:none}
.nav-search-link{display:inline-grid;place-items:center;width:44px;height:44px;margin-left:-8px;color:var(--on-navy)}
.nav-search-link:hover{color:#fff}
.nav-search-link svg,.nav-search-form svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:2.2;stroke-linecap:round}
.search-page{padding-bottom:80px}
.search-form-page{max-width:720px;margin:20px 0 8px}
.search-form-page label{display:block;margin-bottom:8px;color:var(--navy);font-weight:700}
.search-row{display:flex;gap:10px}
.search-row input{flex:1;min-width:0;min-height:48px;padding:10px 14px;border:1px solid var(--field);border-radius:2px;background:#fff;color:var(--navy);font:inherit;font-size:17px}
.search-count{min-height:1.6em;margin:12px 0;color:var(--muted);font-size:15px}
.search-results{min-height:70vh;max-width:760px;margin:0;padding:0;list-style:none}
.search-hit{padding:18px 0;border-bottom:1px solid var(--line)}
.search-kind{margin:0 0 4px;color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.search-hit h2{margin:0 0 6px;font-size:var(--fs-card)}
.search-hit h2 a{color:var(--navy);text-decoration:none}
.search-hit h2 a:hover{text-decoration:underline}
.search-snippet{margin:0;color:var(--text);font-size:15px;line-height:1.6}
.search-snippet mark{padding:0;background:var(--gold-wash);color:var(--navy);font-weight:600}
.search-none{padding:18px 0;color:var(--text)}
.search-none a{color:var(--gold-link);font-weight:700}
.search-none a.search-ask{display:inline-flex;align-items:center;min-height:44px;padding:8px 16px;border-radius:4px;background:#1D7A45;color:#fff;text-decoration:none}
.print-footer{display:none}
.expand-all{display:none}
.menu-toggle{display:none;flex:0 0 44px;min-width:44px;min-height:44px;padding:10px;border:0;background:transparent;cursor:pointer;position:relative;z-index:102}
.menu-toggle span{display:block;width:22px;height:2px;margin:4px auto;background:#fff;transition:transform .18s ease,opacity .18s ease}
.menu-toggle[aria-expanded="true"] span:nth-child(1){transform:translateY(6px) rotate(45deg)}
.menu-toggle[aria-expanded="true"] span:nth-child(2){opacity:0}
.menu-toggle[aria-expanded="true"] span:nth-child(3){transform:translateY(-6px) rotate(-45deg)}
/* The slim header keeps its full footprint (margin makes up the difference), so the page never shifts under the reader. */
.site-header.is-scrolled{--header-h:72px;margin-bottom:8px}
.site-header.is-scrolled .brand-mark,.site-header.is-scrolled .institute-logo-box img{height:34px}
.site-header.is-scrolled .brand-tamil{margin-bottom:0;line-height:1.2}
.site-header.is-scrolled .brand small{line-height:1.2}
.reading-progress{position:absolute;left:0;right:0;bottom:0;height:3px;pointer-events:none}
.reading-progress span{display:block;height:100%;background:var(--gold);transform:scaleX(0);transform-origin:left center}

/* 5 ─ Footer & floating buttons ─────────────────────────────────────── */
.site-footer{background:var(--navy-2);color:var(--on-navy);padding:30px 0 48px;font-size:.78rem}
.footer-grid{display:grid;grid-template-columns:1.3fr 1fr .7fr;gap:32px;align-items:start}
.site-footer strong{color:#fff;letter-spacing:.06em}
.footer-firm p{margin:8px 0 18px}
.footer-quick>strong,.footer-legal>strong{display:block;margin-bottom:12px}
.footer-quick>div{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px 15px}
.footer-quick a,.footer-legal a{display:inline-flex;align-items:center;min-height:44px;color:var(--on-navy);text-decoration:underline;text-underline-offset:3px}
.footer-legal-links{display:grid;gap:4px;margin:0 0 8px}
.footer-legal-links a{color:#fff}
.footer-verify{margin:4px 0 8px}
.footer-verify a{display:inline-flex;align-items:center;min-height:32px;color:var(--gold-light);text-decoration:underline;text-underline-offset:3px}
.footer-meta{grid-column:1/-1;border-top:1px solid rgba(255,255,255,.2);padding-top:14px}
.footer-disclaimer{margin:18px 0 8px;font-size:13px;line-height:1.55}
.footer-copyright{margin:0}
.social-links{display:inline-flex;align-items:center;gap:20px}
.social-links a{display:inline-flex;align-items:center;justify-content:center;width:44px;height:44px;color:var(--on-navy);transition:color .2s}
.social-links a:hover{color:var(--gold)}
.social-links svg{width:22px;height:22px;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round}
.floating-actions{position:fixed;right:24px;bottom:calc(24px + env(safe-area-inset-bottom));z-index:60;display:flex;flex-direction:column;align-items:center;gap:12px;transition:opacity .18s ease,visibility .18s ease}
.floating-actions.is-obscured,body.no-scroll .floating-actions,body.term-open .floating-actions{opacity:0;visibility:hidden;pointer-events:none}
.floating-whatsapp{display:grid;place-items:center;width:52px;height:52px;border-radius:50%;background:#25D366;box-shadow:0 6px 18px rgba(20,31,48,.22);transition:transform .18s ease}
.floating-whatsapp:hover{transform:scale(1.07)}
.floating-whatsapp svg{width:25px;height:25px;fill:none;stroke:#fff;stroke-width:2.4;stroke-linecap:round;stroke-linejoin:round}
.back-to-top{display:grid;place-items:center;width:44px;height:44px;border:1px solid var(--line);border-radius:50%;background:#fff;color:var(--navy);box-shadow:0 4px 12px rgba(20,31,48,.14);cursor:pointer}
.back-to-top svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}

/* 5b ─ "Help me find" guide (opens only when tapped) ───────────────── */
.help-launch{position:fixed;left:24px;bottom:calc(24px + env(safe-area-inset-bottom));z-index:61;display:flex;align-items:center;gap:10px;min-height:52px;padding:4px 18px 4px 4px;border:1px solid var(--line-2);border-radius:999px;background:#fff;color:var(--navy);font:inherit;font-size:15px;font-weight:700;box-shadow:0 6px 18px rgba(20,31,48,.18);cursor:pointer;transition:transform .18s ease,opacity .18s ease}
.help-launch:hover{transform:translateY(-2px)}
.help-launch img{display:block;width:44px;height:44px;border-radius:50%}
body.no-scroll .help-launch,body.help-open .help-launch{opacity:0;visibility:hidden;pointer-events:none}
.help-panel{position:fixed;left:24px;bottom:calc(24px + env(safe-area-inset-bottom));z-index:120;display:flex;flex-direction:column;width:380px;max-height:min(600px,calc(100vh - 120px));overflow:hidden;border:1px solid var(--line-2);border-top:3px solid var(--gold);border-radius:6px;background:#fff;box-shadow:0 18px 48px rgba(17,29,46,.28)}
.help-panel[hidden]{display:none}
.help-head{display:flex;align-items:center;gap:10px;padding:10px 10px 10px 14px;border-bottom:1px solid var(--line);background:var(--pale)}
.help-head img{flex:none;width:40px;height:40px;border-radius:50%}
.help-title{flex:1;margin:0;color:var(--navy);font-family:var(--serif);font-size:17px;font-weight:700}
.help-close{display:grid;place-items:center;width:44px;height:44px;border:0;border-radius:50%;background:transparent;color:var(--navy);cursor:pointer}
.help-close:hover{background:#fff}
.help-close svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:2.2;stroke-linecap:round}
.help-log{flex:1;overflow-y:auto;padding:16px 14px 8px;overscroll-behavior:contain}
.help-bubble{max-width:88%;margin:0 0 10px;padding:10px 14px;border-radius:4px 14px 14px 14px;background:var(--pale);color:var(--navy);font-size:15px;line-height:1.5}
.help-bubble-me{margin-left:auto;border-radius:14px 4px 14px 14px;background:var(--navy);color:#fff}
.help-choices{display:grid;gap:8px;margin:4px 0 12px}
.help-choice{min-height:44px;padding:10px 14px;border:1px solid var(--navy);border-radius:8px;background:#fff;color:var(--navy);font:inherit;font-size:15px;font-weight:600;line-height:1.35;text-align:left;cursor:pointer}
.help-choice:hover{background:var(--pale)}
.help-result{margin:4px 0 12px;padding:14px;border:1px solid var(--line);border-left:3px solid var(--gold);border-radius:4px;background:#fff}
.help-result-title{margin:0 0 6px;color:var(--navy);font-family:var(--serif);font-size:17px;font-weight:700}
.help-result-text{margin:0 0 10px;color:var(--text);font-size:15px;line-height:1.55}
.help-links{margin:0 0 12px;padding:0;list-style:none}
.help-links a{display:flex;flex-direction:column;gap:2px;min-height:44px;padding:8px 0;border-top:1px solid var(--line);color:var(--navy);text-decoration:none}
.help-links a:hover .help-link-label{text-decoration:underline}
.help-kind{color:var(--gold-ink);font-size:11px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.help-link-label{font-size:15px;font-weight:700;line-height:1.35}
.help-actions{display:flex;flex-wrap:wrap;gap:8px}
.help-wa,.help-again{display:inline-flex;align-items:center;justify-content:center;flex:1 1 140px;min-height:44px;padding:8px 14px;border-radius:4px;font:inherit;font-size:15px;font-weight:700;text-decoration:none;cursor:pointer}
.help-wa{border:1px solid #1D7A45;background:#1D7A45;color:#fff}
.help-again{border:1px solid var(--navy);background:#fff;color:var(--navy)}
.help-note{margin:0;padding:8px 14px 12px;border-top:1px solid var(--line);color:var(--muted);font-size:12.5px;line-height:1.45}
.help-note:empty{display:none}
.help-panel :focus-visible{outline-color:var(--navy)}

/* 6 ─ Breadcrumbs ───────────────────────────────────────────────────── */
.crumb-row{display:flex;flex-wrap:wrap;align-items:center;gap:4px 0}
.back-link{display:inline-flex;align-items:center;gap:6px;min-height:32px;margin-right:16px;padding-right:16px;border-right:1px solid var(--line);color:var(--navy);font-size:14px;font-weight:600;text-decoration:none}
.back-link svg{width:16px;height:16px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round;transition:transform .15s ease}
.back-link:hover{color:var(--gold-link)}
.back-link:hover svg{transform:translateX(-3px)}
.crumb-row .crumbs{flex:1 1 auto;min-width:0}
.crumbs ol{display:flex;flex-wrap:wrap;align-items:center;gap:2px 0;margin:0;padding:0;list-style:none;font-size:14px;line-height:1.5;color:var(--muted)}
.crumbs li{display:inline-flex;align-items:center;min-width:0}
.crumbs li+li::before{content:'›';margin:0 9px;color:#9A938A}
.crumbs a{display:inline-flex;align-items:center;min-height:32px;color:var(--gold-link);text-decoration:underline;text-underline-offset:3px}
.crumbs [aria-current]{color:var(--text)}

/* 7 ─ Homepage ──────────────────────────────────────────────────────── */
/* 7a hero */
.hero{position:relative;overflow:hidden;display:flex;flex-direction:column;justify-content:center;min-height:630px;background:var(--navy);color:#fff}
.hero::after{content:'';position:absolute;right:-190px;top:58px;width:520px;height:520px;border:1px solid rgba(197,156,70,.32);border-radius:50%;box-shadow:0 0 0 50px rgba(197,156,70,.04),0 0 0 115px rgba(197,156,70,.03);opacity:.5;pointer-events:none}
.hero-grid{position:relative;z-index:1;display:grid;grid-template-columns:minmax(0,65fr) minmax(260px,35fr);align-items:center;gap:52px;padding-top:112px;padding-bottom:72px}
.hero .eyebrow{color:var(--gold-light);font-size:12px;line-height:1.4}
.hero h1{max-width:950px;margin:18px 0 24px;color:#fff;font-size:56px;font-weight:600;line-height:1.15;letter-spacing:-.035em}
.hero-lead{max-width:590px;margin:0 0 32px;color:var(--on-navy);font-size:1.19rem;line-height:1.7}
.hero-mark{padding:12px 0 12px 24px;border-left:1px solid var(--gold);color:var(--on-navy);font-size:1.02rem;line-height:1.7}
.hero-mark strong{display:block;margin-bottom:9px;color:#fff;font-family:var(--serif);font-size:1.42rem;line-height:1.35}
.hero-credentials{position:relative;z-index:1;display:flex;flex-wrap:wrap;gap:6px 0;padding-top:20px;padding-bottom:30px;color:var(--on-navy);font-size:14px;letter-spacing:.02em}
.hero-credentials span{display:inline-flex;align-items:center}
.hero-credentials span+span::before{content:'';width:4px;height:4px;margin:0 14px;border-radius:50%;background:var(--gold)}
/* 7c what we do */
.intro{padding:var(--section) 0}
.intro-grid{display:grid;grid-template-columns:45fr 55fr;gap:56px}
.intro-copy{padding-top:32px}
.intro-copy p,.heading-row>p,.solution-copy>p:not(.eyebrow),.home-tools-inner>p:not(.eyebrow):not(.more-link),.approach-copy>p:not(.eyebrow),.contact-intro>p:not(.eyebrow){max-width:66ch;color:var(--text);font-size:17px;line-height:1.62}
.intro-copy p{margin:0 0 20px}
.intro-copy strong{color:var(--navy)}
/* 7d services */
.services{background:var(--pale);padding:var(--section) 0}
.heading-row{display:flex;align-items:flex-end;justify-content:space-between;gap:30px;margin-bottom:52px}
.heading-row>p{max-width:500px;margin:0}
.service-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;align-items:stretch}
.service{display:flex;flex-direction:column;padding:26px 26px 22px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;color:inherit;text-decoration:none;transition:transform .18s ease,box-shadow .18s ease}
.service:hover{transform:translateY(-2px);box-shadow:0 8px 18px rgba(27,42,65,.07)}
.num{color:var(--gold-ink);font-size:13px;font-weight:700}
.service h3{margin:17px 0 11px;color:var(--navy);font-size:1.26rem;line-height:1.38}
.service-summary{margin:0;color:var(--text);font-size:17px;line-height:1.62}
.service-short,.service-chevron{display:none}
.service-detail-link{display:inline-flex;align-items:center;min-height:44px;margin-top:auto;padding-top:12px;color:var(--gold-ink);font-size:15px;font-weight:700;line-height:1.3}
/* 7e situations */
.solutions{background:#fff;padding:var(--section) 0}
.solution-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:100px}
.selector{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;align-items:start}
.selector details{border:1px solid var(--line);border-radius:var(--radius);padding:0 24px;background:var(--pale);transition:box-shadow .18s ease}
.selector details:hover{box-shadow:0 4px 12px rgba(27,42,65,.06)}
.selector summary{position:relative;min-height:60px;padding:25px 42px 25px 0;list-style:none;cursor:pointer;color:var(--navy);font-family:var(--serif);font-size:1.05rem;font-weight:700;line-height:1.55}
.selector summary::-webkit-details-marker{display:none}
.selector summary::after{content:'+';position:absolute;right:0;top:20px;color:var(--gold);font-family:var(--serif);font-size:1.5rem}
.selector details[open] summary::after{content:'−'}
.selector p{margin:0 0 20px;color:var(--text);font-size:17px;line-height:1.62}
.situation-actions{display:flex;flex-wrap:wrap;gap:8px 20px;margin:0 0 20px}
.situation-actions a{display:inline-flex;align-items:center;min-height:44px;font-size:15px;font-weight:700;line-height:1.4;text-underline-offset:3px}
.situation-actions a:first-child{color:var(--gold-link);text-decoration:underline}
.situation-actions a:last-child{color:var(--navy);text-decoration:none}
.situation-actions a:last-child:hover{text-decoration:underline}
/* 7f knowledge */
.insights{background:var(--sand);padding:var(--section) 0}
.home-articles{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.home-article{position:relative;display:flex;flex-direction:column;overflow:hidden;padding:0 28px 28px;border:1px solid var(--line);border-top:4px solid var(--gold);border-radius:var(--radius);background:#fff;transition:box-shadow .18s ease}
.home-article:hover{box-shadow:0 9px 22px rgba(27,42,65,.08)}
.home-article:focus-within{outline:3px solid var(--gold-ink);outline-offset:3px}
.home-article-band{display:flex;align-items:flex-end;height:110px;margin:0 -28px 22px;padding:0 22px 14px;background:var(--navy);border-bottom:2px solid var(--gold)}
.home-article-band .tag{color:var(--gold-soft);font-size:13px}
.home-article h3{margin:0 0 13px;font-size:1.28rem;line-height:1.45}
.home-article h3 a{color:var(--navy);text-decoration:none}
.home-article h3 a::after{content:'';position:absolute;inset:0}
.home-article-meta{margin:0 0 12px;color:var(--muted);font-size:14px}
.home-article-summary{margin:0;color:var(--text);font-size:17px;line-height:1.62}
.home-article-link{display:inline-flex;align-items:center;min-height:44px;margin-top:auto;padding-top:12px;color:var(--gold-link);font-size:.88rem;font-weight:700}
/* 7g tools strip */
.home-tools{background:var(--sand);padding:0 0 92px}
.home-tools-inner{padding-top:64px;border-top:1px solid var(--line-2)}
.home-tools .section-title{margin:12px 0}
.home-tools-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin:28px 0 0}
.home-tool-card{display:flex;flex-direction:column;padding:24px;border:1px solid var(--line-2);background:var(--pale);color:var(--navy);text-decoration:none;transition:box-shadow .18s ease}
.home-tool-card:hover{box-shadow:0 5px 14px rgba(27,42,65,.07)}
.tool-tag{color:var(--muted);font-size:12px;font-weight:700;letter-spacing:.08em}
.home-tool-card h3{margin:13px 0 14px;color:var(--navy);font-size:1.15rem;line-height:1.45}
.home-tool-action{display:inline-flex;align-items:center;min-height:44px;margin-top:auto;color:var(--gold-link);font-weight:700}
/* 7h approach */
.approach{background:#fff;padding:var(--section) 0}
.approach-grid{display:grid;gap:36px}
.approach-copy{max-width:680px}
.steps{position:relative;display:grid;grid-template-columns:repeat(4,minmax(0,1fr))}
.step{position:relative;min-width:0;padding:0 25px 0 0}
.step:not(:last-child)::before{content:'';position:absolute;top:17px;left:0;width:100%;border-top:1px solid var(--line)}
.step b{position:relative;z-index:1;display:block;width:max-content;padding:0 16px 0 0;background:#fff;color:var(--gold-ink);font-family:var(--serif);font-size:1.1rem}
.step h3{margin:25px 0 8px;color:var(--navy);font-family:var(--sans);font-size:1rem;line-height:1.5}
.step p{margin:0;color:var(--text);font-size:17px;line-height:1.62}

/* 7i The Firm & About the Proprietor — layout as approved; headings, text and quotes follow the site-wide styles. */
.profile{background:var(--sand-2);padding:96px 0}
.profile-grid{display:grid;grid-template-columns:300px 1fr;gap:80px;align-items:center}
.profile-card{position:relative;display:flex;flex-direction:column;justify-content:flex-start;width:354px;min-height:300px;padding:39px;border-top:3px solid var(--gold);border-radius:3px;background:var(--navy);color:#fff}
.profile-card p{margin:0;color:#D3DCE5}
.profile-card .card-mark{display:block;width:auto;max-width:100%;height:64px;margin:0 auto 16px;object-fit:contain}
.profile-card .card-tamil{margin:0 0 5px;color:var(--pale);font-family:var(--tamil);font-size:15px;font-weight:500;line-height:1.5}
.profile-card .firm-name{margin:0;font-size:18px;font-weight:700;line-height:1.4}
.profile-card .firm-divider{width:100%;margin:14px 0;border:0;border-top:1px solid rgba(255,255,255,.3)}
.profile-card .firm-designation{margin-top:16px;font-size:1.1rem;line-height:1.55}
.profile-card .firm-frn{font-size:15px;line-height:1.55}
.profile-card .firm-registration,.profile-card .firm-established{margin:12px 0 0;font-size:.92rem;line-height:1.5}
.profile-text{width:100%;max-width:640px}
.profile-text p{max-width:66ch;margin:17px 0;color:var(--text);font-size:17px;line-height:1.62}
.proprietor{background:var(--pale);padding:96px 0}
.proprietor-grid{display:grid;grid-template-columns:260px minmax(0,1fr);gap:64px;align-items:center}
.proprietor-portrait{width:260px;height:260px;margin:0;align-self:center}
.proprietor-portrait>img{display:block;width:260px;height:260px;aspect-ratio:1;border-radius:50%;object-fit:cover;object-position:center}
.proprietor-copy p{max-width:66ch;margin:24px 0 0;color:var(--text);font-size:17px;line-height:1.62}
.proprietor-credentials{margin-top:16px;color:var(--gold-ink);font-size:13px;letter-spacing:.08em;line-height:1.6}
.profile-actions{display:flex;flex-wrap:wrap;column-gap:24px}
.proprietor-link{display:inline-block;margin-top:10px;color:#8A6A35;font-weight:700;text-decoration:none}
.proprietor-link:hover{text-decoration:underline}
@media (min-width:768px) and (max-width:900px){
  .profile,.proprietor{padding:118px 0}
  .profile-grid{grid-template-columns:.75fr 1.25fr;gap:54px;align-items:stretch}
  .profile-card{width:100%;min-height:0;padding:32px}
  .profile-text .section-title,.proprietor-copy .section-title{font-size:2rem}
}
@media (min-width:768px) and (max-width:1023px){
  .proprietor-grid{grid-template-columns:35fr 65fr;align-items:start}
  /* the portrait is round on tablets too */
  .proprietor-portrait{width:100%;max-width:260px;height:auto;align-self:start}
  .proprietor-portrait>img{width:100%;height:auto}
}

/* 7j contact */
.contact{background:var(--sand);padding:var(--section) 0}
.contact-grid{display:grid;grid-template-columns:1.1fr .9fr;column-gap:56px;row-gap:26px;align-items:stretch}
.contact-intro,.form-note{grid-column:1/-1}
.solution-copy>.section-title+p,.approach-copy>.section-title+p,.home-tools-inner>.section-title+p,.contact-intro>.section-title+p{margin-top:17px}
.contact-quick,.form-reveal{display:none}
.contact-form-wrap{display:flex;min-width:0}
.enquiry-form{display:flex;flex-direction:column;width:100%;padding:26px;border:1px solid var(--line);border-top:4px solid var(--gold);border-radius:var(--radius);background:#fff}
.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.field{display:grid;gap:6px;min-width:0}
.field.full{grid-column:1/-1}
.field label{color:var(--navy);font-size:14px;font-weight:700}
.field input,.field select,.field textarea{width:100%;height:44px;padding:8px 11px;border:1px solid var(--field);border-radius:2px;background:#fff;color:var(--navy);font:inherit;font-size:16px}
.field textarea{height:92px;resize:vertical}
.consent-field{margin:14px 0 12px}
.consent-label{display:flex;align-items:flex-start;gap:10px;padding:4px 0;color:var(--muted);font-size:15px;line-height:1.5;cursor:pointer}
.consent-label input{flex:none;width:20px;height:20px;margin-top:2px;accent-color:var(--navy)}
.field .optional{color:var(--muted);font-weight:400}
.field-hint{margin:0;color:var(--muted);font-size:14px;line-height:1.5}
.field-error{margin:0;color:var(--error);font-size:15px;font-weight:700;line-height:1.4}
.has-error input,.has-error select,.has-error textarea{border:2px solid var(--error)}
.has-error.field{padding-left:12px;border-left:4px solid var(--error)}
.consent-field.has-error{padding-left:12px;border-left:4px solid var(--error)}
.error-summary{margin:0 0 20px;padding:16px 18px;border:3px solid var(--error);background:#fff}
.error-summary:focus{outline:3px solid var(--navy);outline-offset:2px}
.error-summary h3{margin:0 0 8px;color:var(--navy);font-family:var(--sans);font-size:1.1rem}
.error-summary ul{margin:0;padding-left:18px}
.error-summary a{color:var(--error);font-weight:700}
.data-notice{margin:0 0 16px;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.data-notice summary{display:flex;align-items:center;min-height:44px;color:var(--navy);font-size:15px;font-weight:600;cursor:pointer}
.data-notice ul{margin:0 0 12px;padding-left:18px;color:var(--text);font-size:14px;line-height:1.55}
.data-notice li{margin:4px 0}
.data-notice a{color:var(--gold-link)}
.enquiry-form .button{width:100%;margin-top:auto}
.enquiry-status{margin:16px 0 0;padding:16px 18px;border-left:4px solid var(--gold);background:var(--pale);color:var(--navy)}
.enquiry-status p{margin:0 0 8px}
.enquiry-status-head{font-weight:700}
.form-actions{display:flex;flex-wrap:wrap;gap:12px}
.form-actions-note{margin:10px 0 0;color:var(--muted);font-size:14px;line-height:1.5}
.need-extra{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;padding:16px;border:1px solid var(--line);background:var(--pale)}
.need-extra[hidden]{display:none}
.need-extra.full{grid-column:1/-1}
.form-actions .button{flex:1 1 0;width:auto}
.need-extra-title{grid-column:1/-1;margin:0;color:var(--navy);font-size:15px;font-weight:700}
.need-extra .field input,.need-extra .field select{height:44px}
.enquiry-copy-button{display:block;margin:12px 0;padding:7px 12px;border:1px solid var(--gold);background:#fff;color:var(--navy);cursor:pointer}
.enquiry-copy-text{max-height:180px;overflow:auto;border:1px solid var(--line);font:inherit;white-space:pre-wrap;overflow-wrap:anywhere}
.contact-box{display:flex;flex-direction:column;padding:18px 22px;border-radius:var(--radius);background:var(--navy);color:#fff;font-size:17px;line-height:1.5}
.contact-box>div{padding:5px 0}
.contact-box a{color:#fff;text-decoration:none}
.copy-row{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px}
.copy-chip{min-height:32px;padding:4px 14px;border:1px solid rgba(255,255,255,.35);border-radius:999px;background:transparent;color:var(--on-navy);font:inherit;font-size:13px;font-weight:600;cursor:pointer}
.copy-chip:hover{border-color:var(--gold-light);color:#fff}
.contact-box .verify-link{display:inline-flex;align-items:center;min-height:44px;color:var(--gold-light);font-size:15px;text-decoration:underline;text-underline-offset:3px}
.contact-box .verify-row{display:flex;flex-wrap:wrap;align-items:center;column-gap:14px;color:var(--on-navy);font-size:15px}
.safety-note{margin:10px 0 0;padding-top:12px;border-top:1px solid rgba(255,255,255,.2);color:var(--on-navy);font-size:14px;line-height:1.5}
.safety-note strong{color:#fff}
.contact-label{display:block;margin-bottom:3px;color:var(--gold-light);font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.contact-response{margin:8px 0 0;color:var(--on-navy);font-size:15px;line-height:1.55}
.office-status{display:flex;align-items:center;gap:8px;margin:8px 0 0;color:#fff;font-size:15px;font-weight:600}
.office-status::before{content:'';flex:none;width:9px;height:9px;border-radius:50%;background:#9AA5B1}
.office-status.is-open::before{background:#3DDC84}
.contact-box>.direct-contact{padding:8px 0}
.direct-contact p{margin:0 0 10px;color:var(--pale);font-size:16px}
.direct-contact-actions{display:flex;flex-direction:column;gap:8px}
.direct-contact-button{display:inline-flex;align-items:center;justify-content:center;width:100%;min-height:44px;padding:10px 14px;border:1px solid var(--gold-soft);background:transparent;color:#fff;font-size:14px;font-weight:700;line-height:1.2;text-decoration:none;cursor:pointer}
.direct-contact-button:hover{background:var(--navy-hover)}
.contact-follow .social-links{display:flex;margin-left:-10px}
.form-note{margin:0;color:var(--muted);font-size:14px;line-height:1.5}
.contact-next{margin:10px 0 0;font-size:16px}
.contact-next a{color:var(--gold-link);font-weight:700}
.not-sure{margin:14px 0 0;color:var(--text);font-size:16px}
.not-sure a{color:var(--gold-link);font-weight:700}
.form-note a,.consent-label a{color:var(--gold-link)}

/* 8 ─ Knowledge hub ─────────────────────────────────────────────────── */
.kh-hero{margin-top:14px;background:linear-gradient(100deg,var(--pale) 0%,var(--pale) 45%,#EFEAE0 100%);border-bottom:1px solid var(--line)}
.kh-hero-grid{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);gap:48px;align-items:center;padding-top:30px;padding-bottom:40px}
.kh-hero h1{margin:12px 0 20px;font-size:clamp(2.4rem,4vw,3.4rem);line-height:1.15;letter-spacing:-.03em}
.kh-lead{max-width:36em;margin:0;color:var(--muted);font-size:1.12rem;line-height:1.7}
.kh-hero-art{display:flex;justify-content:center}
.kh-books{display:block;width:100%;max-width:440px;height:auto}
.kh-latest{padding:56px 0 64px}
.kh-head{display:flex;align-items:baseline;justify-content:space-between;gap:24px;margin-bottom:26px}
.kh-head h2,.list-page h1{margin:0;font-size:clamp(1.7rem,2.6vw,2.15rem);line-height:1.25;letter-spacing:-.02em}
.kh-all,.kh-more{display:inline-flex;align-items:center;gap:6px;min-height:44px;color:var(--gold-link);font-weight:700;text-decoration:underline;white-space:nowrap}
.kh-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.kh-card{display:flex;flex-direction:column;overflow:hidden;border:1px solid var(--line);border-radius:var(--radius);background:#fff;transition:box-shadow .18s ease,transform .18s ease}
.kh-card:hover{box-shadow:0 14px 28px rgba(27,42,65,.09);transform:translateY(-3px)}
.kh-card-img img{display:block;width:100%;height:auto;aspect-ratio:1200/630;object-fit:cover;border-bottom:1px solid var(--line)}
.kh-card-body{display:flex;flex:1;flex-direction:column;padding:20px 22px 22px}
.kh-cat{margin:0 0 10px;color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.kh-card h2,.kh-card h3{margin:0 0 10px;font-size:1.18rem;line-height:1.4}
.kh-card h2 a,.kh-card h3 a{color:var(--navy);text-decoration:none}
.kh-card h2 a:hover,.kh-card h3 a:hover{text-decoration:underline}
.kh-meta{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 12px;color:var(--muted);font-size:14px}
.kh-excerpt{margin:0 0 16px;color:var(--muted);font-size:1rem;line-height:1.6}
.kh-card .kh-more{margin-top:auto;width:max-content}
.kh-soon-sec{padding:56px 0 60px;border-top:1px solid var(--line);background:var(--sand-2)}
.kh-head-soon p{max-width:26em;margin:0;color:var(--muted);font-size:.98rem;line-height:1.55;text-align:right}
.kh-cols{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:16px;margin:0;padding:0;list-style:none}
.kh-col{display:flex;flex-direction:column;min-height:210px;padding:22px 20px 18px;border:1px solid var(--line);border-radius:var(--radius);background:var(--pale)}
.kh-col>a{display:flex;flex:1;flex-direction:column;color:inherit;text-decoration:none}
.kh-col svg{width:32px;height:32px;fill:none;stroke:var(--gold);stroke-width:1.4;stroke-linecap:round;stroke-linejoin:round}
.kh-col h3{margin:14px 0 8px;color:var(--gold-ink);font-size:1.08rem;line-height:1.3}
.kh-col p{margin:0;color:var(--muted);font-size:.95rem;line-height:1.55}
.kh-soon{margin-top:auto;padding-top:16px;color:var(--muted);font-size:12px;font-weight:700;letter-spacing:.1em;text-transform:uppercase}

/* 9 ─ Article list, tools list & filters ────────────────────────────── */
.list-page{padding-top:28px;padding-bottom:96px}
.list-page h1{margin:12px 0 16px;font-size:clamp(2rem,4vw,3rem)}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:32px 0 16px}
.chip{min-height:44px;padding:9px 16px;border:1px solid var(--field);border-radius:999px;background:#fff;color:var(--navy);font-size:15px;font-weight:600;cursor:pointer}
.chip[aria-pressed="true"]{border-color:var(--navy);background:var(--navy);color:var(--pale)}
.filter-count{margin:0 0 20px;color:var(--muted);font-size:15px}
.list-meta{display:flex;flex-wrap:wrap;align-items:baseline;justify-content:space-between;gap:8px 20px;margin:0 0 20px}
.list-meta .filter-count{margin:0}
.feed-link{display:inline-flex;align-items:center;min-height:32px;color:var(--gold-link);font-size:14px}
.tool-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:32px}
.tool-card{position:relative;display:flex;flex-direction:column;padding:25px;border:1px solid var(--line-2);border-radius:var(--radius);background:#fff;transition:box-shadow .18s ease}
.tool-card:hover{box-shadow:0 10px 22px rgba(27,42,65,.08)}
.tool-card h2{margin:10px 0 8px;font-size:1.22rem;line-height:1.4}
.tool-card h2 a{color:var(--navy);text-decoration:none}
.tool-card h2 a::after{content:'';position:absolute;inset:0}
.tool-card:focus-within{outline:3px solid var(--gold);outline-offset:3px}
.tool-question{margin:0 0 10px;color:var(--navy);font-family:var(--serif);font-size:1rem;line-height:1.55}
.tool-desc{color:var(--muted);font-size:1rem}
.tool-time{margin:auto 0 6px;color:var(--gold-ink);font-size:13px;font-weight:700;letter-spacing:.08em;text-transform:uppercase}
.tool-cta{color:var(--gold-link);font-weight:700}
.tool-note{margin:24px 0 0;color:var(--muted);font-size:14px}

/* 10 ─ Article ──────────────────────────────────────────────────────── */
.article-layout{display:grid;grid-template-columns:minmax(0,720px) 280px;justify-content:center;gap:64px;padding-top:24px;padding-bottom:96px}
.article{min-width:0}
.article-meta{display:flex;flex-wrap:wrap;gap:4px 10px;margin:0;color:var(--gold-ink);font-size:13px;font-weight:700;letter-spacing:.1em;text-transform:uppercase}
.article-header{margin-bottom:28px}
.article-header h1{margin:14px 0 14px;font-size:clamp(2rem,3.4vw,2.75rem);line-height:1.3;letter-spacing:-.025em}
.article-byline{margin:0;color:var(--muted);font-size:15px}
.article-facts{display:flex;flex-wrap:wrap;gap:10px 28px;margin:16px 0 0;padding:12px 16px;border:1px solid var(--line);border-left:3px solid var(--gold);background:#fff}
.article-facts div{min-width:0}
.article-facts dt{color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.article-facts dd{margin:2px 0 0;color:var(--navy);font-size:15px;line-height:1.45}
.term{display:inline;padding:0;border:0;border-bottom:1px dashed var(--gold-ink);background:none;color:inherit;font:inherit;line-height:inherit;text-align:inherit;cursor:help}
.term:hover,.term[aria-expanded="true"]{border-bottom-style:solid;color:var(--navy)}
.term-pop{position:absolute;z-index:130;padding:16px 18px;border:1px solid var(--line-2);border-top:3px solid var(--gold);border-radius:4px;background:#fff;box-shadow:0 12px 32px rgba(17,29,46,.22)}
.term-pop-close{position:absolute;right:6px;top:6px;width:44px;height:44px;border:0;background:none;color:var(--navy);font-size:22px;line-height:1;cursor:pointer}
.term-pop-title{margin:0 40px 6px 0;color:var(--navy);font-family:var(--serif);font-size:17px;font-weight:700}
.term-pop-text{margin:0 0 10px;color:var(--text);font-size:15px;line-height:1.55}
.term-pop-link{display:inline-flex;align-items:center;min-height:44px;color:var(--gold-link);font-size:14px;font-weight:700}
.kh-glossary-link{margin:14px 0 0}
.kh-glossary-link a{color:var(--gold-link);font-weight:700;display:inline-flex;align-items:center;min-height:44px}
.glossary{padding-bottom:80px}
.gl-jump{display:flex;flex-wrap:wrap;gap:6px;margin:24px 0 8px;padding:12px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.gl-jump a{display:inline-grid;place-items:center;min-width:44px;min-height:44px;border:1px solid var(--line-2);border-radius:4px;background:#fff;color:var(--navy);font-weight:700;text-decoration:none}
.gl-jump a:hover{border-color:var(--navy)}
.gl-group{margin-top:32px}
.gl-group h2{margin:0 0 8px;font-size:var(--fs-section)}
.gl-group dl{margin:0}
.gl-item{padding:14px 0;border-bottom:1px solid var(--line);scroll-margin-top:calc(var(--header-h) + 16px)}
.gl-item:target{background:var(--gold-wash)}
.gl-item dt{color:var(--navy);font-family:var(--serif);font-size:var(--fs-sub);font-weight:700}
.gl-aka{color:var(--muted);font-family:var(--sans);font-size:15px;font-weight:400}
.gl-item dd{max-width:75ch;margin:6px 0 0;color:var(--text);font-size:var(--fs-body);line-height:1.62}
.gl-item dd a{color:var(--gold-link);font-weight:700;white-space:nowrap}
.heading-anchor{display:none}
/* desktop with a mouse: a quiet "Copy link" appears beside a section heading only while pointing at it */
@media (hover:hover) and (min-width:1024px){
  .js .heading-anchor{display:inline-flex;align-items:center;gap:5px;margin-left:10px;padding:3px 8px;vertical-align:middle;border:0;border-radius:6px;background:none;color:var(--muted);font-family:var(--sans);font-size:13px;font-weight:600;letter-spacing:0;line-height:1.4;cursor:pointer;opacity:0;transition:opacity .15s ease}
  .article-body h2:hover .heading-anchor,.heading-anchor:focus-visible,.heading-anchor:hover{opacity:1}
  .heading-anchor:hover{background:var(--sand);color:var(--navy)}
}
.share-copy{display:inline-flex;align-items:center;gap:8px;min-height:44px;padding:9px 13px;border:1px solid var(--field);background:none;color:var(--navy);font:inherit;font-weight:700;cursor:pointer}
.heading-anchor svg,.share-copy svg,.answer-link svg{width:15px;height:15px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.answer-link{display:inline-flex;align-items:center;gap:6px;min-height:36px;margin:0 0 16px;padding:0;border:0;background:none;color:var(--gold-link);font:inherit;font-size:14px;font-weight:600;cursor:pointer}
.answer-link:hover span{text-decoration:underline}
.toc-inline{display:none;margin:22px 0;border:1px solid var(--line);border-left:3px solid var(--gold);border-radius:var(--radius);background:#fff}
.toc-inline summary{display:flex;align-items:center;gap:10px;min-height:52px;padding:12px 16px;list-style:none;cursor:pointer}
.toc-inline summary::-webkit-details-marker{display:none}
.toc-inline summary span{color:var(--navy);font-weight:700}
.toc-inline summary small{margin-left:auto;color:var(--muted);font-size:13px}
.toc-inline summary::after{content:'⌄';color:var(--gold);font-size:20px;line-height:1;transition:transform .15s}
.toc-inline[open] summary{border-bottom:1px solid var(--line)}
.toc-inline[open] summary::after{transform:rotate(180deg)}
.toc-inline ol{margin:0;padding:8px 16px 12px 36px}
.toc-inline li{padding:4px 0;font-size:15px;line-height:1.4}
.toc-inline li::marker{color:var(--gold-ink);font-weight:700}
.toc-inline a{display:inline-block;padding:4px 0;color:var(--navy);text-decoration:none}
.takeaways{margin:0 0 32px;padding:20px 24px;border:1px solid var(--line);border-left:3px solid var(--gold);border-radius:var(--radius);background:#fff}
.takeaways h2{margin:0 0 8px;color:var(--gold-ink);font-family:var(--sans);font-size:13px;letter-spacing:.14em;text-transform:uppercase}
.takeaways ul{margin:0;padding-left:20px}
.takeaways li{margin:8px 0;color:var(--text);font-size:17px;line-height:1.6}
.takeaways li::marker{color:var(--gold)}
.article-body{font-size:17px;line-height:1.75}
.article-body h2{margin:40px 0 14px;font-size:1.65rem;line-height:1.35;scroll-margin-top:calc(var(--header-h) + 16px)}
.article-body h3{margin:28px 0 10px;font-size:1.25rem}
.article-body p,.article-body ul,.article-body ol{margin:0 0 20px}
.article-body li{margin:6px 0}
.article-body a{overflow-wrap:anywhere}
.article-body .ext{font-size:.85em}
.sources li{font-size:16px}
.article-tool{margin:8px 0 0;font-weight:700}
.related-service{display:block;margin:32px 0 0;padding:20px 22px;border:1px solid var(--line);border-top:3px solid var(--gold);border-radius:var(--radius);background:#fff;color:var(--muted);text-decoration:none;transition:box-shadow .18s ease}
.related-service:hover{box-shadow:0 10px 22px rgba(27,42,65,.08)}
.related-service strong{display:block;margin:6px 0 6px;color:var(--navy);font-family:var(--serif);font-size:1.15rem}
.related-service-text{display:block;font-size:15px;line-height:1.55}
.related-service .kh-more{margin-top:4px}
.side-label{display:block;margin:0 0 6px;color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.14em;text-transform:uppercase}
.share{display:flex;align-items:center;gap:16px;margin-top:32px;padding-top:22px;border-top:1px solid var(--line)}
.share>div{display:flex;flex-wrap:wrap;gap:10px}
.share a{display:inline-flex;align-items:center;gap:8px;min-height:44px;padding:9px 13px;border:1px solid var(--field);color:var(--navy);font-weight:700;text-decoration:none}
.share svg{width:18px;height:18px;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round}
.help-box{margin:28px 0;padding:22px 24px;border-left:3px solid var(--gold);background:var(--sand-2)}
.help-box p{margin:0}
.help-box a{font-weight:700}
.author-box{margin:28px 0;padding:20px;border:1px solid var(--line);background:#fff}
.author{display:flex;align-items:flex-start;gap:18px}
.author img{flex:0 0 64px;width:64px;height:64px;border-radius:50%;object-fit:cover;object-position:50% 30%}
.author p{margin:0;color:var(--muted);font-size:16px;line-height:1.65}
.author strong{color:var(--navy)}
.article-disclaimer{margin:18px 0 0;padding-top:16px;border-top:1px solid var(--line);color:var(--muted);font-size:14px}
.more-articles{margin:42px 0 0}
.more-articles>h2{margin:0 0 16px;color:var(--gold-ink);font-family:var(--sans);font-size:13px;letter-spacing:.14em;text-transform:uppercase}
.more-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.more-grid article{position:relative;padding:18px;border:1px solid var(--line);border-top:3px solid var(--gold);background:#fff}
.more-grid h3{margin:10px 0 14px;font-size:1rem;line-height:1.45}
.more-grid h3 a{color:var(--navy);text-decoration:none}
.more-grid h3 a::after{content:'';position:absolute;inset:0}
.more-read{color:var(--gold-link);font-size:15px;font-weight:700}
.article-side{min-width:0}
.side-sticky{position:sticky;top:calc(var(--header-h) + 24px);display:grid;gap:20px}
.toc-side ol{margin:8px 0 0;padding:0;list-style:none;border-left:2px solid var(--line)}
.toc-side li{margin-left:-2px;border-left:2px solid transparent}
.toc-side li.is-active{border-left-color:var(--gold)}
.toc-side a{display:block;padding:6px 0 6px 14px;color:var(--muted);font-size:14.5px;line-height:1.4;text-decoration:none}
.toc-side a:hover,.toc-side li.is-active a{color:var(--navy)}
.side-card{padding:18px;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
.side-card p{margin:0 0 4px;color:var(--navy);font-weight:600}
.side-link{display:inline-flex;align-items:center;gap:4px;min-height:36px;color:var(--gold-link);font-weight:700}

/* 11 ─ Service pages ────────────────────────────────────────────────── */
.service-page{background:var(--pale)}
.service-page .page-top{padding-bottom:14px}
.service-hero,.service-end{background:var(--navy);color:#fff;padding:64px 0}
.service-hero .eyebrow{color:var(--gold-light)}
.service-hero h1{margin:12px 0 24px;color:#fff;font-size:clamp(2.3rem,4vw,3.6rem);line-height:1.3}
.service-hero p:not(.eyebrow){max-width:850px;color:var(--on-navy);font-size:1.05rem;line-height:1.7}
.service-hero .button{margin-top:12px}
.service-rows{max-width:1200px;margin:auto}
.service-row{display:grid;grid-template-columns:minmax(0,35fr) minmax(0,65fr);grid-template-rows:auto 1fr;column-gap:40px;padding:44px 32px;border-bottom:1px solid var(--line)}
.service-row-head{grid-column:1;grid-row:1}
.service-row-body{display:contents}
.service-row-lead{grid-column:1;grid-row:2;align-self:start}
.service-row-list{grid-column:2;grid-row:1/3}
.service-row-head h2 .acc-btn{all:unset}
.service-row h2{margin:8px 0 12px;font-size:clamp(28px,2.4vw,32px);line-height:1.35}
.service-row-lead{margin:0;color:var(--text);font-size:16px;line-height:1.6}
.service-row-list{column-count:2;column-gap:32px;margin:0;padding:0;list-style:none}
.service-row-list li{position:relative;break-inside:avoid;margin:0 0 11px;padding-left:23px;color:var(--text);font-size:17px;line-height:1.6}
.service-row-list li::before{content:'';position:absolute;left:0;top:.82em;width:11px;height:1px;background:var(--gold)}
.service-section{padding-top:65px;padding-bottom:65px;border-bottom:1px solid var(--line)}
.service-section>h2{margin-top:0;font-size:clamp(1.5rem,2vw,2rem)}
.service-section p{font-size:1.05rem;line-height:1.7}
.process-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:26px}
.process-grid h3{font-size:1.1rem}
.service-faq details{padding:18px 0;border-bottom:1px solid var(--line-2)}
.service-faq summary{position:relative;padding-right:34px;list-style:none;cursor:pointer;font-size:1.05rem;font-weight:600}
.service-faq summary::-webkit-details-marker{display:none}
.service-faq summary::after{content:'+';position:absolute;right:8px;top:-6px;color:var(--gold-ink);font-size:1.5rem}
.service-faq details[open] summary::after{content:'−'}
.service-faq details p{max-width:85ch;margin:12px 0 0}
.service-note{padding-top:30px;padding-bottom:30px;color:var(--muted);font-size:.9rem}
.service-tools{padding-top:4px;padding-bottom:26px;color:var(--muted);font-size:14px;line-height:1.8}
.service-tools span:first-child{margin-right:10px;font-weight:700}
.service-tools a{color:var(--gold-link);font-weight:700;text-decoration:none}
.service-tools a:hover{text-decoration:underline}
.related-reading{padding-top:32px;padding-bottom:8px}
.reading-grid,.related-services-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-top:16px}
.reading-card,.related-service-card{display:flex;flex-direction:column;gap:8px;padding:22px 25px;border:1px solid var(--line);border-top:3px solid var(--gold);background:#fff;color:var(--navy);text-decoration:none;transition:box-shadow .18s ease}
.reading-card:hover,.related-service-card:hover{box-shadow:0 8px 20px rgba(27,42,65,.1)}
.reading-card strong{font-family:var(--serif);font-size:1.08rem;line-height:1.45}
.reading-meta{color:var(--muted);font-size:14px}
.related-services{padding-top:40px;padding-bottom:48px}
.related-service-card h3{margin:0 0 10px;font-size:1.12rem;line-height:1.45}
.related-service-card span{color:var(--gold-ink);font-weight:700}
.service-end .wrap{display:flex;align-items:center;justify-content:space-between;gap:24px}
.service-end h2{margin:0;color:#fff;font-size:clamp(1.5rem,2vw,2rem)}
.service-end .button{flex-shrink:0}
.sticky-cta{position:fixed;right:96px;bottom:calc(30px + env(safe-area-inset-bottom));z-index:59;display:inline-flex;align-items:center;gap:8px;min-height:48px;padding:12px 22px;border-radius:999px;background:var(--navy);color:#fff;font-weight:700;text-decoration:none;box-shadow:0 8px 22px rgba(20,31,48,.25)}
.sticky-cta:hover{background:var(--navy-hover)}

/* 12 ─ Situations ───────────────────────────────────────────────────── */
.situations-shell{padding-top:28px;padding-bottom:96px}
.situations-shell h1{margin:12px 0 20px;font-size:clamp(2.2rem,4vw,3.35rem);line-height:1.25;letter-spacing:-.025em}
.situations-group{margin-top:58px}
.situations-group-heading{display:flex;align-items:baseline;justify-content:space-between;gap:24px;padding-bottom:14px;border-bottom:1px solid var(--line)}
.situations-group h2{margin:0;font-size:24px;line-height:1.35}
.situations-count{color:var(--muted);font-size:14px;white-space:nowrap}
.situations-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;align-items:start;margin-top:20px}
.situations-grid details{padding:0 24px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;transition:box-shadow .18s ease}
.situations-grid details:hover{box-shadow:0 8px 20px rgba(27,42,65,.06)}
.situations-grid summary{position:relative;padding:25px 38px 25px 0;list-style:none;cursor:pointer;color:var(--navy);font-family:var(--serif);font-size:16px;line-height:1.55}
.situations-grid summary::-webkit-details-marker{display:none}
.situations-grid summary::after{content:'+';position:absolute;right:2px;top:18px;color:var(--gold);font-family:var(--serif);font-size:24px}
.situations-grid details[open] summary::after{content:'−'}
.situations-grid p{margin:0 0 18px;color:var(--muted);font-size:16px;line-height:1.65}
.situations-grid a{display:inline-flex;align-items:center;min-height:44px;margin:0 0 14px;color:var(--gold-link);font-size:15px;font-weight:700}

/* 13 ─ Tools ────────────────────────────────────────────────────────── */
.tool-intro{padding-top:24px;padding-bottom:24px}
.tool-intro h1{max-width:950px;margin:12px 0 18px;font-size:clamp(2rem,4vw,3rem);line-height:1.3}
.tool-intro>p:not(.eyebrow){max-width:850px;font-size:1.05rem;line-height:1.7}
.tool-intro>.tool-privacy,.tool-intro>.tool-help{color:var(--muted);font-size:14px}
.tool-layout{padding-bottom:80px}
.tool-panel{padding:clamp(20px,4vw,44px);border:1px solid var(--line-2);background:#fff;box-shadow:0 10px 28px rgba(27,42,65,.05)}
.tool-panel h2{margin:0 0 14px}
.tool-panel h3{font-size:1.15rem}
.tool-progress{margin-bottom:22px;color:var(--muted);font-size:14px}
.tool-controls{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
.tool-btn{display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:12px 20px;border:1px solid var(--navy);background:var(--navy);color:#fff;font:inherit;font-weight:600;text-decoration:none;cursor:pointer}
.tool-btn:hover{background:var(--navy-hover)}
.tool-btn.secondary{background:#fff;color:var(--navy)}
.tool-btn:disabled{opacity:.55;cursor:not-allowed}
.tool-choice-list{display:grid;gap:10px;margin:18px 0}
.tool-choice{display:flex;align-items:flex-start;gap:12px;min-height:48px;padding:14px;border:1px solid var(--line-2);cursor:pointer}
.tool-choice:has(input:checked){border-color:var(--gold-ink);background:var(--gold-wash)}
.tool-choice:focus-within{outline:3px solid var(--gold);outline-offset:3px}
.tool-choice input{margin-top:5px;accent-color:var(--gold-ink)}
.tool-choice small,.tool-panel .tool-help{display:block;color:var(--muted);font-size:14px;line-height:1.5}
.tool-field{display:block;margin:18px 0;font-weight:600}
.tool-field input,.tool-field select,.tool-search{display:block;width:100%;max-width:450px;min-height:46px;margin-top:8px;padding:12px;border:1px solid var(--field);background:#fff;color:var(--navy);font:inherit}
.tool-field small{font-weight:400}
.tool-error{margin:16px 0;color:var(--error);font-weight:600}
.tool-section{margin:18px 0;padding:20px;border:1px solid var(--line-2)}
/* shared calculator pieces (src/tools/kit.js) */
.amount-echo{display:block;margin-top:4px;color:var(--navy);font-size:14px;font-weight:600}
.amount-echo.is-bad{color:var(--error)}
.date-field{margin:0 0 14px;padding:0;border:0;min-width:0}
.date-field legend{padding:0;color:var(--navy);font-weight:700}
.date-parts{display:flex;gap:10px;margin-top:6px}
.date-parts label{display:flex;flex-direction:column;gap:4px;font-size:14px;color:var(--muted)}
.date-parts input{width:4.2em;min-height:46px;padding:10px;border:1px solid var(--field);background:#fff;color:var(--navy);font:inherit;text-align:center}
.date-parts .date-year input{width:6em}
.tool-top-row{display:flex;justify-content:flex-end;margin:0 0 12px}
.tool-example{min-height:44px;padding:8px 16px;border:1px dashed var(--gold-ink);border-radius:999px;background:#fff;color:var(--gold-ink);font:inherit;font-size:15px;font-weight:700;cursor:pointer}
.tool-example:hover{background:var(--gold-wash)}
.example-banner{margin:0 0 14px;padding:10px 14px;border-left:4px solid var(--gold);background:var(--gold-wash);color:var(--navy);font-size:15px}
.result-frame{margin:0 0 16px}
.result-verdict{margin:0 0 14px;padding:16px 18px;border-left:5px solid var(--gold);background:#fff}
.result-verdict:focus{outline:none}
.result-verdict.tone-act{border-left-color:#B5651D;background:#FFF8F0}
.result-verdict.tone-ok{border-left-color:#1D7A45;background:#F2F9F4}
.result-verdict.tone-check{border-left-color:var(--gold);background:var(--gold-wash)}
.result-verdict.tone-none{border-left-color:var(--field);background:#fff}
.result-label{margin:0 0 4px;color:var(--gold-ink);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.result-verdict-text{margin:0;color:var(--navy);font-family:var(--serif);font-size:var(--fs-sub);font-weight:700;line-height:1.45}
.result-part{margin:0 0 14px}
.result-part h3{margin:0 0 6px;color:var(--gold-ink);font-family:var(--sans);font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.result-part ul{margin:0;padding-left:20px}
.result-part li{margin:4px 0}
.result-law{margin:8px 0 0;color:var(--muted);font-size:14px}
.result-indicative{margin:16px 0;padding:12px 14px;border:1px solid var(--line-2);background:#fff;color:var(--text);font-size:15px}
.result-actions{margin:16px 0}
.result-discuss{padding:16px;border:1px solid var(--line-2);border-top:3px solid var(--gold);background:#fff}
.result-discuss p{margin:0 0 12px}
.result-discuss-buttons{display:flex;flex-wrap:wrap;gap:10px}
.result-discuss-buttons .tool-btn{flex:1 1 220px}
.result-discuss-buttons .tool-btn:first-child{border-color:#1D7A45;background:#1D7A45}
.result-actions-title{margin:16px 0 8px;color:var(--gold-ink);font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.result-actions-row{display:flex;flex-wrap:wrap;gap:8px}
.tool-chip{display:inline-flex;align-items:center;min-height:44px;padding:8px 14px;border:1px solid var(--line-2);border-radius:999px;background:#fff;color:var(--navy);font:inherit;font-size:14px;font-weight:600;text-decoration:none;cursor:pointer}
.tool-chip:hover{border-color:var(--navy)}
.edit-inputs{display:none}
.change-answer{margin-left:8px;min-height:32px;padding:2px 10px;border:1px solid var(--line-2);border-radius:999px;background:#fff;color:var(--gold-link);font:inherit;font-size:13px;font-weight:700;cursor:pointer}
.answers dd{display:flex;flex-wrap:wrap;align-items:center;gap:6px}
.result-card>h3{margin:0 0 10px}
.calc-form .tool-field:first-of-type{margin-top:0}
.calc-radio{margin:18px 0;padding:0;border:0}
.calc-radio legend{padding:0;margin-bottom:8px}
.calc-radio .tool-choice{margin:0 0 8px;align-items:center;max-width:450px}
/* radio buttons and tick boxes inside a question keep their normal small size (the text-box styling is for typing fields only) */
.tool-field .tool-unknown{display:inline-flex;align-items:center;gap:8px;min-height:44px;margin-top:4px;cursor:pointer}
.tool-field .tool-choice input,.tool-field input[type=checkbox],.tool-field input[type=radio]{accent-color:var(--gold-ink);display:inline-block;flex:none;width:20px;height:20px;min-height:0;max-width:none;margin:0;padding:0;border:0;background:none}
.tool-field .tool-choice span{flex:1;min-width:0}
.calc-result{margin-top:24px}
.calc-result:focus{outline:none}
.calc-empty{margin:0;padding:24px;border:1px dashed var(--line-2);background:var(--pale);color:var(--muted);font-size:15px;line-height:1.55}
.calc-bar{position:relative;height:12px;margin:14px 0 6px;border-radius:6px;background:var(--line)}
.calc-bar-fill{position:absolute;left:0;top:0;bottom:0;border-radius:6px;background:var(--navy)}
.calc-bar-mark{position:absolute;top:-4px;bottom:-4px;width:3px;margin-left:-1px;background:var(--gold)}
.calc-bar-legend{display:flex;justify-content:space-between;gap:12px;margin:0;color:var(--muted);font-size:13px}
.calc-bar-legend span:last-child{color:var(--gold-ink);font-weight:700}
.tool-section h3{margin-top:0}
.tool-sectors{max-height:400px;overflow:auto;padding:12px;border:1px solid var(--line-2)}
.tool-result{padding:18px 24px;border-left:4px solid var(--gold);background:var(--pale)}
.tool-result h2{margin-top:0}
.tool-summary{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
.tool-summary div{padding:7px 0;border-bottom:1px solid var(--line-2)}
.tool-summary dt{font-weight:700}
.tool-summary dd{margin:3px 0}
.tool-disclaimer{margin-top:25px;padding-top:20px;border-top:1px solid var(--line-2);color:var(--muted);font-size:14px;line-height:1.55}
.tool-panel details{margin-top:16px}
.tool-panel summary{font-weight:700;cursor:pointer}
.tool-table{width:100%;border-collapse:collapse}
.tool-table th,.tool-table td{padding:10px;border-bottom:1px solid var(--line-2);text-align:left;vertical-align:top}
.tool-status{font-weight:700}
.tool-forecast{padding:22px;border:2px dashed var(--gold)}
.tool-collapsible{margin:12px 0;padding:16px;border:1px solid var(--line-2)}
.tool-collapsible summary{font-size:1.1rem}
.tool-panel .tool-grid{grid-template-columns:repeat(2,minmax(0,1fr));margin-top:12px}
.tool-inline{display:flex;flex-wrap:wrap;align-items:center;gap:12px}
.tool-inline>*{min-width:0}
.tool-print-head,.tool-print-foot{display:none}
.tool-explainer{max-width:85ch;margin:60px 0 0}
.tool-explainer p{line-height:1.7}
.tool-explainer a{color:var(--gold-link)}

/* 14 ─ Compliance calendar ─────────────────────────────────────────── */
.calendar{padding-top:28px;padding-bottom:64px}
.calendar h1{margin:12px 0 18px;font-size:clamp(2rem,4vw,3rem)}
.calendar>h2{margin:48px 0 0;font-size:clamp(1.5rem,2vw,2rem)}
.calendar>p:not(.eyebrow){max-width:85ch;font-size:1.05rem;line-height:1.7}
.calendar .table-wrap table{min-width:640px}
.calendar .table-wrap th{background:var(--navy);color:#fff;border-color:var(--navy)}
.calendar .table-wrap td{border:0;border-bottom:1px solid var(--line-2)}
.calendar-add{display:flex;flex-wrap:wrap;align-items:center;gap:12px 20px;margin:28px 0 0;padding:18px 20px;border:1px solid var(--line);border-left:3px solid var(--gold);background:#fff}
.calendar-add-buttons{display:flex;flex-wrap:wrap;gap:10px}
.cal-filter{margin:28px 0 0}
.cal-filter-label{margin:0 0 8px;color:var(--navy);font-weight:700}
.cal-filter .filter-count{margin:10px 0 0}
.cal-note{margin:0 0 8px;color:var(--muted);font-size:15px}
.cal-date{white-space:nowrap}
.cal-next{display:block;color:var(--muted);font-size:13px}
.cal-soon{display:inline-block;margin-top:4px;padding:2px 8px;border-radius:999px;background:var(--gold-wash);color:var(--gold-ink);font-size:12px;font-weight:700}
tr[hidden]{display:none}
.calendar-add p{flex:1 1 320px;margin:0;color:var(--muted);font-size:15px;line-height:1.5}
.calendar-change{margin:18px 0;padding:16px 24px;border-left:4px solid var(--gold);background:#fff}
.calendar-change h3{margin:0 0 8px}
.calendar-change p{margin:0}

/* 15 ─ Legal pages & 404 ────────────────────────────────────────────── */
.legal{padding-top:28px;padding-bottom:96px}
.prose{max-width:720px;margin:0 auto;font-size:17px;line-height:1.75}
.prose h1{margin:0 0 24px;font-size:clamp(2rem,4vw,3rem)}
.prose h2{margin:36px 0 12px;font-size:1.4rem}
.not-found{padding-top:72px;padding-bottom:110px}
.not-found h1{margin:12px 0 16px;font-size:clamp(2rem,4vw,3rem)}
.not-found-links{display:flex;flex-wrap:wrap;gap:12px 28px;margin:28px 0 0;padding:0;list-style:none}
.not-found-links a{display:inline-flex;align-items:center;min-height:44px;font-size:17px;font-weight:700}
.not-found-help{margin:28px 0 0;color:var(--text);font-size:17px}
.prose .page-lead{margin:-8px 0 8px}
.prose-cta{margin-top:36px}

/* 16 ─ Swipe rows (phones only) ─────────────────────────────────────── */
.swipe-dots,.swipe-nav{display:none}

/* ===== Desktop only (1024px and up) ================================== */
@media (min-width:1024px){
  .hero h1{font-size:56px}
  .toc-inline{display:none}
}
@media (min-width:1280px){
  .hero h1{font-size:64px}
}

/* ===== Tablet and phone (up to 1023px) ================================ */
@media (max-width:1023px){
  :root{--header-h:72px}
  .site-header.is-scrolled{--header-h:72px;margin-bottom:0}
  .header-inner{gap:8px}
  .firm-identity{flex:1}
  .header-institute{margin-left:10px;padding-left:10px}
  .institute-logo-box{padding:4px}
  .institute-logo-box img,.site-header.is-scrolled .institute-logo-box img{height:28px;max-width:74px}
  .brand-mark,.site-header.is-scrolled .brand-mark{height:36px}
  .menu-toggle{display:block}
  .site-nav{position:fixed;inset:0;z-index:101;display:none;flex-direction:column;align-items:stretch;gap:0;margin:0;padding:96px 28px 32px;overflow:auto;background:var(--navy);white-space:normal;overscroll-behavior:contain;-webkit-overflow-scrolling:touch}
  .site-nav.open{display:flex}
  .site-nav a{min-height:56px;padding:12px 0;border-bottom:1px solid rgba(255,255,255,.18);font-size:1.3rem}
  .site-nav a[aria-current="page"],.site-nav a.is-current{box-shadow:none;border-left:3px solid var(--gold);padding-left:12px}
  .edit-inputs{display:inline-flex;align-items:center;gap:6px;min-height:44px;margin:0 0 10px;color:var(--gold-link);font-weight:700}
  .site-nav .nav-search-link{display:none}
  .nav-search-form{display:flex;gap:8px;margin:0 0 12px}
  .nav-search-form input{flex:1;min-width:0;min-height:48px;padding:10px 14px;border:1px solid rgba(255,255,255,.35);border-radius:4px;background:rgba(255,255,255,.08);color:#fff;font:inherit;font-size:16px}
  .nav-search-form input::placeholder{color:var(--on-navy);opacity:.8}
  .nav-search-form button{display:grid;place-items:center;width:48px;min-height:48px;border:1px solid rgba(255,255,255,.35);border-radius:4px;background:transparent;color:#fff;cursor:pointer}
  .nav-help{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:auto;padding-top:24px}
  .site-nav .nav-help-btn{display:flex;align-items:center;justify-content:center;gap:8px;min-height:52px;padding:10px;border:1px solid rgba(255,255,255,.35);border-radius:4px;color:#fff;font-size:1.05rem}
  .site-nav .nav-help-wa{border-color:#1D7A45;background:#1D7A45}
  .nav-help-btn svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
  /* article: sidebar becomes the inline contents box */
  .article-layout{grid-template-columns:minmax(0,720px);gap:0}
  .article-side{display:none}
  .toc-inline{display:block}
  .kh-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .kh-cols{grid-template-columns:repeat(3,minmax(0,1fr))}
  .kh-books{max-width:300px}
  .break-desktop{display:none}
}

/* ===== Tablet only (768px – 1023px) =================================== */
@media (min-width:768px) and (max-width:1023px){
  :root{--gutter:40px}
  .brand{font-size:.8rem}
  .brand small{font-size:.58rem}
  .hero{min-height:560px}
  .hero-grid{grid-template-columns:minmax(0,1.3fr) minmax(0,.7fr);gap:40px;padding-top:88px;padding-bottom:56px}
  .hero h1{font-size:clamp(2.6rem,5vw,3.1rem)}
  .intro-grid{grid-template-columns:1fr 1.2fr;gap:40px}
  .service-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .solution-grid{grid-template-columns:1fr;gap:36px}
  .home-articles{gap:16px}
  .home-article{padding:0 20px 22px}
  .home-article-band{margin:0 -20px 18px;height:96px}
  .steps{grid-template-columns:repeat(2,minmax(0,1fr));gap:28px 18px}
  .step:not(:last-child)::before{display:none}
  .step{padding:0}
  .step h3{margin-top:14px}
  .contact-grid{grid-template-columns:minmax(0,1fr);row-gap:24px}
  .service-row{gap:32px;padding:40px var(--gutter)}
  .service-row-list{column-count:1}
  .process-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .situations-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
}

/* ===== Phone (up to 767px) ============================================ */
@media (max-width:767px){
  :root{--gutter:20px;--section:40px;--header-h:66px}
  .site-header.is-scrolled{--header-h:66px}
  body{font-size:16px}
  h1{font-size:30px}
  .section-title{font-size:26px;line-height:1.25}
  .button{width:auto}
  /* header */
  .brand{gap:8px;font-size:clamp(10.5px,3.05vw,12.5px);letter-spacing:.06em}
  .brand-mark,.site-header.is-scrolled .brand-mark{height:30px}
  .brand-tamil{font-size:.9em}
  .brand small{font-size:.72em;letter-spacing:.1em}
  .header-institute{margin-left:clamp(10px,4vw,18px);padding-left:clamp(10px,3.4vw,14px)}
  .institute-logo-box img,.site-header.is-scrolled .institute-logo-box img{height:22px;max-width:60px}
  .site-nav{padding:88px 24px 24px}
  /* footer */
  .site-footer{padding:30px 0 96px}
  .footer-grid{grid-template-columns:1fr;gap:22px}
  .footer-meta{grid-column:1}
  .footer-quick>div{grid-template-columns:repeat(3,minmax(0,1fr));gap:0 12px}
  .footer-quick a{font-size:15px}
  .footer-legal-links{display:flex;flex-wrap:wrap;gap:0 20px}
  .footer-disclaimer{font-size:12.5px}
  .social-links{margin-left:-10px}
  .floating-actions{right:16px;bottom:calc(16px + env(safe-area-inset-bottom))}
  .floating-whatsapp{width:48px;height:48px}
  .help-launch{left:16px;bottom:calc(16px + env(safe-area-inset-bottom));min-height:0;padding:3px;gap:0}
  .help-launch img{width:46px;height:46px}
  .help-launch-text{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
  .help-panel{left:0;right:0;bottom:0;width:auto;max-height:82vh;border-radius:14px 14px 0 0;padding-bottom:env(safe-area-inset-bottom)}
  body.help-open::after{content:'';position:fixed;inset:0;z-index:119;background:rgba(17,29,46,.45)}
  .floating-whatsapp svg{width:23px;height:23px}
  .back-to-top{width:44px;height:44px}
  .crumbs li{flex:none}
  /* the page title already names the current page, so phones show only the path above it */
  .crumbs li:last-child{display:none}
  /* one line only, so the row keeps its height while fonts load */
  .crumb-row{flex-wrap:nowrap}
  .crumb-row .back-link{flex:none}
  .crumb-row .crumbs{min-width:0;overflow:hidden}
  .crumb-row .crumbs ol{flex-wrap:nowrap;white-space:nowrap}
  .back-link{margin-right:12px;padding-right:12px}
  .cta-band{padding:32px 0}
  .cta-band-inner{display:block}
  .cta-band h2{margin-bottom:18px;font-size:22px}
  .cta-band-buttons .button{flex:1 1 auto}
  .page-lead{font-size:16px;line-height:1.6}
  .table-wide .table-hint{display:block}
  /* swipe rows */
  .swipe-row{display:flex;gap:12px;margin:0 calc(var(--gutter) * -1);padding:4px var(--gutter) 8px;overflow-x:auto;scroll-snap-type:x mandatory;scroll-padding:0 var(--gutter);scrollbar-width:none;grid-template-columns:none}
  .swipe-row::-webkit-scrollbar{display:none}
  .swipe-row>*{flex:0 0 78%;scroll-snap-align:start}
  /* comfortable tap targets (at least 44px) for links that stand on their own */
  .change-answer,.back-link,.crumbs a,.copy-chip,.verify-link,.footer-verify a,.feed-link,.answer-link,.contact-next a,.contact-box .copy-row a,.article-tool a,.service-tools a,.tool-card h2 a,.sources a,.toc-inline a,.home-article h3 a{min-height:44px}
  .back-link,.crumbs a,.verify-link,.footer-verify a,.feed-link,.contact-next a,.contact-box .copy-row a,.article-tool a,.service-tools a{display:inline-flex;align-items:center}
  .toc-inline a,.sources a,.tool-card h2 a,.home-article h3 a{display:inline-block;padding:10px 0}
  .service-faq summary{padding:10px 34px 10px 0}
  .service-faq summary::after{top:4px}
  .tool-collapsible summary{display:flex;align-items:center;min-height:44px}
  .swipe-nav{display:flex;align-items:center;justify-content:center;gap:14px;margin-top:10px}
  .swipe-dots{display:flex;justify-content:center;gap:6px;margin:0}
  .swipe-btn{display:grid;place-items:center;width:44px;height:44px;border:1px solid var(--line-2);border-radius:50%;background:#fff;color:var(--navy);cursor:pointer}
  .swipe-btn svg{width:18px;height:18px;fill:none;stroke:currentColor;stroke-width:2.2;stroke-linecap:round;stroke-linejoin:round}
  .swipe-btn:disabled{opacity:.35;cursor:default}
  .expand-all{display:block;min-height:44px;margin:12px var(--gutter) 0 auto;padding:8px 14px;border:1px solid var(--line-2);border-radius:999px;background:#fff;color:var(--navy);font:inherit;font-size:14px;font-weight:700;cursor:pointer}
  .need-extra{grid-template-columns:minmax(0,1fr)}
  .form-actions .button{flex:1 1 100%}
  .table-wide th:first-child,.table-wide td:first-child{position:sticky;left:0;z-index:1;box-shadow:1px 0 0 var(--line-2)}
  .table-wide td:first-child{background:#fff}
  .swipe-dots i{width:6px;height:6px;border-radius:3px;background:#D5CFC3;transition:width .2s,background .2s}
  .swipe-dots i.on{width:18px;background:var(--gold)}
  /* hero (unchanged on phones) */
  .hero{min-height:0}
  .hero::after,.hero-credentials{display:none}
  .hero-grid{grid-template-columns:minmax(0,1fr);gap:22px;padding-top:38px;padding-bottom:34px}
  .hero h1{max-width:100%;margin:12px 0 16px;font-size:clamp(29px,8vw,34px);line-height:1.13;letter-spacing:-.025em}
  .hero-lead{margin:0 0 20px;font-size:16px;line-height:1.55}
  .hero-mark{margin-top:8px;padding:6px 0 6px 16px}
  .hero-mark strong{margin-bottom:5px}
  /* what we do: heading and one paragraph */
  .intro-grid{grid-template-columns:minmax(0,1fr);gap:14px}
  .intro-copy{padding-top:0}
  .intro-copy p{margin:0;font-size:16px;line-height:1.6}
  .intro-summary{display:none}
  .heading-row{display:block;margin-bottom:22px}
  .heading-row>p{margin-top:12px}
  .heading-row>p,.solution-copy>p:not(.eyebrow),.home-tools-inner>p:not(.eyebrow):not(.more-link),.approach-copy>p:not(.eyebrow),.contact-intro>p:not(.eyebrow){font-size:16px;line-height:1.6}
  /* services: compact list */
  .service-grid{display:block;overflow:hidden;border:1px solid var(--line);border-radius:4px;background:#fff}
  .service{display:grid;grid-template-columns:30px minmax(0,1fr) 16px;align-items:center;gap:2px 10px;min-height:64px;padding:14px 14px 14px 16px;border:0;border-radius:0;transition:none}
  .service+.service{border-top:1px solid var(--line)}
  .service:hover{transform:none;box-shadow:none;background:var(--pale)}
  .service .num{grid-row:1/3;align-self:start;padding-top:3px}
  .service h3{grid-column:2;margin:0;color:var(--navy);font-size:16px;line-height:1.3}
  .service-short{display:block;grid-column:2;margin:0;color:var(--muted);font-size:14px;line-height:1.4}
  .service-summary,.service-detail-link{display:none}
  .service-chevron{display:block;grid-column:3;grid-row:1/3;color:var(--gold);font-size:20px}
  /* situations: two, then "see all" */
  .solution-grid{grid-template-columns:minmax(0,1fr);gap:20px}
  .selector{grid-template-columns:minmax(0,1fr);gap:14px}
  .selector details{padding:0 18px}
  .selector details:nth-child(n+3){display:none}
  .selector summary{min-height:44px;padding:14px 36px 14px 0;font-size:1rem}
  .selector summary::after{top:9px}
  .selector p{font-size:16px;line-height:1.6}
  .more-link{margin-top:14px}
  /* knowledge: one featured article, then two title links */
  .home-articles{display:block}
  .home-article{padding:16px 18px 12px;border-top-width:3px}
  .home-article-band{height:auto;margin:0 0 6px;padding:0;border:0;background:none}
  .home-article-band .tag{color:var(--gold-ink);font-size:12px}
  .home-article h3{margin:0 0 8px;font-size:1.12rem;line-height:1.4}
  .home-article-summary{font-size:16px;line-height:1.55}
  .home-article-link{padding-top:6px}
  .home-article:nth-child(n+2){margin-top:0;padding:13px 40px 13px 16px;border-top-width:1px;border-radius:0}
  .home-article:nth-child(2){margin-top:12px;border-radius:4px 4px 0 0}
  .home-article:nth-child(3){border-top:0;border-radius:0 0 4px 4px}
  .home-article:nth-child(n+2) .home-article-band{margin-bottom:3px}
  .home-article:nth-child(n+2) .tag{font-size:11.5px}
  .home-article:nth-child(n+2) h3{margin:0;font-size:15.5px;font-weight:400}
  .home-article:nth-child(n+2) .home-article-meta,.home-article:nth-child(n+2) .home-article-summary,.home-article:nth-child(n+2) .home-article-link{display:none}
  .home-article:nth-child(n+2)::after{content:'›';position:absolute;right:16px;top:50%;transform:translateY(-50%);color:var(--gold);font-size:20px}
  /* tools strip & approach: swipe rows */
  .home-tools{padding:0 0 var(--section)}
  .home-tools-inner{padding-top:var(--section)}
  .home-tools-grid{margin-top:20px}
  .home-tool-card{padding:20px}
  .approach-grid{gap:20px}
  .steps .step{padding:18px;border:1px solid var(--line);border-radius:var(--radius);background:var(--pale)}
  .step:not(:last-child)::before{display:none}
  .step b{padding:0;background:none}
  .step h3{margin:10px 0 6px}
  .step p{font-size:16px;line-height:1.55}
  /* The Firm & About the Proprietor (unchanged) */
  .profile,.proprietor{padding:52px 0}
  .profile-grid,.proprietor-grid{grid-template-columns:minmax(0,1fr);gap:24px}
  .profile-card{width:100%;min-height:0;padding:24px}
  .profile-card .card-mark{height:56px}
  .profile-text p{font-size:var(--fs-body);line-height:1.6}
  .proprietor-portrait{width:136px;height:136px;margin-inline:auto}
  .proprietor-portrait>img{width:136px;height:136px}
  .proprietor-name-last{white-space:nowrap}
  .proprietor-copy p{margin-top:14px;font-size:var(--fs-body);line-height:1.6}
  .proprietor-credentials{margin-top:9px}
  .profile-actions{justify-content:space-between;align-items:center;gap:14px 18px;margin-top:13px}
  .profile-actions .proprietor-link{display:inline-flex;align-items:center;min-height:44px;margin:0;white-space:nowrap}
  /* contact: quick buttons first, form on request */
  .contact-grid{grid-template-columns:minmax(0,1fr);row-gap:18px}
  .contact-intro>p:not(.eyebrow){margin-top:12px}
  .contact-quick{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}
  .quick-btn{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:6px;min-height:72px;padding:10px 6px;border:1px solid var(--line);border-radius:4px;background:#fff;color:var(--navy);font-size:14px;font-weight:700;text-decoration:none}
  .quick-btn svg{width:22px;height:22px;fill:none;stroke:currentColor;stroke-width:1.9;stroke-linecap:round;stroke-linejoin:round}
  .quick-whatsapp{border-color:#1D7A45;background:#1D7A45;color:#fff}
  .contact-form-wrap{flex-direction:column;gap:12px}
  .js .form-reveal{display:flex;align-items:center;justify-content:center;gap:8px;width:100%;min-height:50px;border:1px solid var(--gold);border-radius:2px;background:transparent;color:var(--navy);font-size:16px;font-weight:700;cursor:pointer}
  .form-reveal[aria-expanded="true"] span{transform:rotate(180deg)}
  .js .contact-form-wrap.is-collapsed .enquiry-form{display:none}
  .enquiry-form{padding:20px}
  .form-grid{grid-template-columns:minmax(0,1fr)}
  .contact-box{font-size:16px}
  /* knowledge hub */
  .kh-hero{margin-top:10px}
  .kh-hero-grid{grid-template-columns:minmax(0,1fr);gap:18px;padding-top:18px;padding-bottom:28px}
  .kh-hero h1{margin-bottom:14px;font-size:30px;line-height:1.18}
  .kh-lead{font-size:16px;line-height:1.6}
  .kh-books{max-width:250px}
  .kh-head h2,.list-page h1{font-size:26px}
  .kh-latest{padding:36px 0 40px}
  .kh-head{display:block;margin-bottom:16px}
  .kh-grid{grid-template-columns:minmax(0,1fr);gap:16px}
  .kh-card{border-top:3px solid var(--gold)}
  .kh-card:hover{transform:none}
  .kh-card-img{display:none}
  .kh-card-body{padding:16px 18px 12px}
  .kh-soon-sec{padding:36px 0 34px}
  .kh-head-soon p{margin-top:8px;font-size:15px;text-align:left}
  .kh-col{min-height:190px}
  .list-page{padding-top:20px;padding-bottom:64px}
  .chips{flex-wrap:nowrap;margin:22px calc(var(--gutter) * -1) 12px;padding:0 var(--gutter) 4px;overflow-x:auto;scrollbar-width:none}
  .chips::-webkit-scrollbar{display:none}
  .chip{flex:none}
  .tool-grid{grid-template-columns:minmax(0,1fr)}
  /* article */
  .article-layout{padding-top:14px;padding-bottom:56px}
  .article-header h1{font-size:30px;line-height:1.25}
  .article-meta{font-size:12px}
  .article-body{font-size:17px;line-height:1.7}
  .article-body h2{margin-top:32px;font-size:24px}
  .article-body h3{font-size:1.15rem}
  .takeaways{padding:16px 18px}
  .takeaways li{font-size:16px}
  .share{flex-direction:column;align-items:flex-start}
  .help-box{padding:18px 20px}
  .more-grid{grid-template-columns:minmax(0,1fr)}
  /* service pages */
  .service-hero,.service-end{padding:40px 0}
  .service-hero h1{font-size:30px;line-height:1.25}
  .service-hero p:not(.eyebrow){font-size:16px;line-height:1.6}
  .service-row{display:block;padding:24px var(--gutter)}
  .service-row h2{margin:6px 0 10px;font-size:24px}
  .service-row-lead{margin-bottom:16px;font-size:16px}
  .service-row-list{column-count:1}
  .service-row-list li{margin-bottom:9px}
  .service-row-body{display:block}
  .js .service-row[data-accordion]{padding-top:0;padding-bottom:0}
  .js .service-row-head{display:flex;align-items:center;gap:10px}
  .js .service-row-head .num{flex:0 0 22px}
  .js .service-row-head h2{flex:1;margin:0;font-size:19px}
  .service-row-head h2 .acc-btn{all:unset;display:flex;align-items:center;justify-content:space-between;gap:12px;width:100%;min-height:64px;padding:12px 0;box-sizing:border-box;cursor:pointer}
  .service-row-head h2 .acc-btn:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
  .service-row-head h2 .acc-btn::after{content:'+';flex:none;color:var(--gold);font-family:var(--sans);font-size:24px;line-height:1}
  .service-row-head h2 .acc-btn[aria-expanded="true"]::after{content:'−'}
  .js .service-row-body{padding-bottom:20px}
  .js .service-row.is-collapsed .service-row-body{display:none}
  .service-section{padding-top:40px;padding-bottom:40px}
  .service-section>h2{font-size:26px}
  .service-section p{font-size:16px;line-height:1.65}
  /* How we work: swipe row of step cards, like the homepage approach */
  .process-grid{margin-top:18px}
  .process-grid>div{padding:18px;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
  .process-grid h3{margin:10px 0 6px}
  .process-grid p{margin:0;font-size:16px;line-height:1.55}
  .process-grid+.swipe-nav+p{margin-top:16px}
  .reading-grid,.related-services-grid{grid-template-columns:minmax(0,1fr)}
  .service-end .wrap{display:block}
  .service-end h2{font-size:22px}
  .service-end .button{width:100%;margin-top:18px}
  .sticky-cta{display:none}
  /* situations page */
  .situations-shell{padding-top:20px;padding-bottom:56px}
  .situations-shell h1{font-size:30px}
  .situations-group{margin-top:40px}
  .situations-group h2{font-size:22px}
  .situations-grid{grid-template-columns:minmax(0,1fr)}
  /* tools */
  .tool-intro h1{font-size:30px}
  .tool-intro>p:not(.eyebrow){font-size:16px;line-height:1.6}
  .tool-panel{padding:20px}
  .tool-summary,.tool-panel .tool-grid{grid-template-columns:minmax(0,1fr)}
  .tool-table thead{display:none}
  .tool-table tr{display:block;margin:14px 0;padding:12px;border:1px solid var(--line-2)}
  .tool-table td{display:block;padding:4px 0;border:0}
  .tool-table td::before{content:attr(data-label) ': ';font-weight:700}
  .tool-inline>*{width:100%}
  .tool-explainer{margin-top:36px}
  .js .tool-explainer{border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
  .js .tool-explainer>h2{margin:0;font-size:20px}
  .tool-explainer h2 .acc-btn{all:unset;display:flex;align-items:center;justify-content:space-between;gap:12px;width:100%;min-height:56px;padding:12px 0;box-sizing:border-box;cursor:pointer}
  .tool-explainer h2 .acc-btn:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
  .tool-explainer h2 .acc-btn::after{content:'+';flex:none;color:var(--gold);font-family:var(--sans);font-size:24px;line-height:1}
  .tool-explainer h2 .acc-btn[aria-expanded="true"]::after{content:'−'}
  .explainer-body{padding-bottom:8px}
  .tool-explainer.is-collapsed .explainer-body{display:none}
  .calendar{padding-top:20px}
  .calendar h1{font-size:30px}
  .calendar>h2{margin-top:36px;font-size:24px}
  .calendar-add .button{width:100%}
  .legal{padding-top:20px;padding-bottom:56px}
  .prose h1{font-size:30px}
}
@media (max-width:359px){
  .header-institute{display:none}
}

/* Side-by-side calculators (desktop): the result stays in view beside the form */
@media (min-width:1024px){
  .calc{display:grid;grid-template-columns:minmax(0,1fr) minmax(340px,440px);column-gap:40px;align-items:start}
  .calc-result .tool-summary{grid-template-columns:minmax(0,1fr)}
  .calc-result{margin-top:0;position:sticky;top:calc(var(--header-h) + 20px);max-height:calc(100vh - var(--header-h) - 40px);overflow:auto}
  .tool-msme-payment-checker #msme-tool,.tool-turnover-trigger-dashboard #turnover-tool{display:grid;grid-template-columns:minmax(0,1fr) minmax(320px,400px);column-gap:40px;align-items:start}
  #msme-tool>*,#turnover-tool>*{grid-column:1}
  #msme-tool>#msme-results,#turnover-tool>#turnover-results{grid-column:2;grid-row:1/span 40;position:sticky;top:calc(var(--header-h) + 20px);max-height:calc(100vh - var(--header-h) - 40px);overflow:auto}
  #msme-results:empty::before,#turnover-results:empty::before{display:block;padding:24px;border:1px dashed var(--line-2);background:var(--pale);color:var(--muted);font-size:15px;line-height:1.55}
  #msme-results:empty::before{content:'Your result appears here after you press “Check invoice”.'}
  #turnover-results:empty::before{content:'Your results appear here after you press “Show results”.'}
  #msme-results .tool-table thead,#turnover-results .tool-table thead{display:none}
  #msme-results .tool-table tr,#turnover-results .tool-table tr{display:block;margin:12px 0;padding:10px 12px;border:1px solid var(--line-2)}
  #msme-results .tool-table td,#turnover-results .tool-table td{display:block;padding:3px 0;border:0}
  #msme-results .tool-table td::before,#turnover-results .tool-table td::before{content:attr(data-label) ': ';font-weight:700}
  #msme-results .tool-summary,#turnover-results .tool-summary{grid-template-columns:minmax(0,1fr)}
  .tool-cost-audit-applicability .tool-layout{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:48px;align-items:start}
  .tool-cost-audit-applicability .tool-explainer{position:sticky;top:calc(var(--header-h) + 20px);margin:0;font-size:16px}
}

/* 16b ─ Type scale ────────────────────────────────────────────────────
   One size for each kind of text, everywhere on the site. Sizes change only
   with the three breakpoints (see the tokens at the end of this section).
   Page title · section heading · content heading · card title · sub-heading
   question · lead · body · small. The homepage hero and the homepage
   section titles (.section-title) are the larger "display" sizes. */
:root{--fs-page:48px;--fs-section:32px;--fs-content:26px;--fs-card:20px;--fs-sub:18px;--fs-question:17px;--fs-lead:18px;--fs-body:17px;--fs-small:14px}
/* page titles */
.kh-hero h1,.list-page h1,.article-header h1,.service-hero h1,.situations-shell h1,.tool-intro h1,.calendar h1,.prose h1,.not-found h1{font-size:var(--fs-page);font-weight:700;line-height:1.2;letter-spacing:-.025em}
/* section headings on inner pages */
.kh-head h2,.service-section>h2,.situations-group h2,.calendar>h2,.cta-band h2,.service-end h2{font-size:var(--fs-section);line-height:1.3;letter-spacing:-.015em}
/* headings inside long reading (articles, legal pages, tool explanations, service rows) */
.article-body h2,.prose h2,.tool-explainer>h2,.service-row h2{font-size:var(--fs-content);line-height:1.35}
/* card titles */
.service h3,.home-article h3,.home-tool-card h3,.kh-card h2,.kh-card h3,.kh-col h3,.tool-card h2,.related-service-card h3,.process-grid h3,.more-grid h3,.step h3{font-family:var(--serif);font-size:var(--fs-card);font-weight:700;line-height:1.4}
/* sub-headings */
.article-body h3,.tool-panel h3,.tool-section h3,.calendar-change h3{font-size:var(--fs-sub);line-height:1.4}
/* questions that open (situations, FAQs) */
.selector summary,.situations-grid summary,.service-faq summary{font-family:var(--serif);font-size:var(--fs-question);font-weight:700;line-height:1.55}
/* lead paragraphs under page titles */
.page-lead,.kh-lead,.service-hero p:not(.eyebrow),.tool-intro>p:not(.eyebrow),.calendar>p:not(.eyebrow){font-size:var(--fs-lead);line-height:1.65}
/* body copy */
.service-summary,.home-article-summary,.step p,.selector p,.situations-grid p,.process-grid p,.service-section p,.service-row-list li,.kh-excerpt,.tool-desc,.author p{font-size:var(--fs-body);line-height:1.62}
.article-body,.prose{font-size:var(--fs-body);line-height:1.75}
/* small text */
.home-article-meta,.kh-meta,.reading-meta,.filter-count,.article-byline,.service-note,.service-tools,.tool-note,.form-note{font-size:var(--fs-small)}
.hero .eyebrow{font-size:13px}
/* quotes (The Firm, About the Proprietor) */
.quote{margin:24px 0 0;padding:2px 0 2px 22px;border-left:3px solid var(--gold);quotes:none}
.quote p{margin:0;max-width:40ch;color:var(--navy);font-family:var(--serif);font-size:clamp(1.15rem,1.5vw,1.3rem);line-height:1.6}
@media (min-width:768px) and (max-width:1023px){
  :root{--fs-page:40px;--fs-section:28px;--fs-content:24px;--fs-card:19px;--fs-sub:18px;--fs-question:17px;--fs-lead:17px;--fs-body:17px}
}
@media (max-width:767px){
  :root{--fs-page:30px;--fs-section:24px;--fs-content:22px;--fs-card:18px;--fs-sub:17px;--fs-question:16px;--fs-lead:16px;--fs-body:16px}
  .service h3{font-family:var(--serif);font-size:16px;line-height:1.3}
  .home-article:nth-child(n+2) h3{font-size:15.5px;font-weight:400}
  .js .service-row-head h2,.js .tool-explainer>h2{font-size:var(--fs-card)}
  .article-body,.prose{font-size:17px}
  .quote{margin-top:18px;padding-left:16px}
  .quote p{font-size:18px}
}

/* 17 ─ Print ────────────────────────────────────────────────────────── */
@media print{
  html{background:#fff}
  @page{size:A4;margin:17mm 14mm 20mm}
  body{background:#fff;font-size:11.5pt}
  .help,.help-launch,.help-panel,.site-header,.site-footer,.floating-actions,.sticky-cta,.skip-link,.crumb-row,.article-side,.toc-inline,.share,.help-box,.more-articles,.related-service,.cta-band,.chips{display:none!important}
  .reveal-ready{opacity:1!important;transform:none!important}
  .article-layout{display:block;padding:0}
  .article-body a[href^="http"]::after{content:' (' attr(href) ')';font-size:9pt;color:#555;overflow-wrap:anywhere}
  .article::before{content:'Boovaraghavan & Co. · Cost Accountants · FRN 007425 · boovaraghavanandco.in';display:block;margin-bottom:12pt;padding-bottom:6pt;border-bottom:1px solid #ccc;color:#555;font-size:9pt}
  .takeaways,.author-box,.table-wrap{break-inside:avoid}
  .print-footer{display:block;margin-top:18pt;padding-top:8pt;border-top:1px solid #ccc;color:#444;font-size:9pt;line-height:1.5}
  body:has(.tool-print-foot) .print-footer{display:none}
  .term-pop,.gl-jump,.result-actions,.tool-example,.tool-top-row,.edit-inputs,.change-answer,.heading-anchor,.share-copy,.answer-link,.swipe-nav,.expand-all,.nav-help,.data-notice summary::marker{display:none!important}
  .tool-intro,.tool-explainer,.tool-controls,.tool-panel>form,.tool-panel details:not([open]),.page-top{display:none!important}
  .tool-page,.tool-layout,.tool-panel{margin:0!important;padding:0!important;border:0!important;box-shadow:none!important;background:#fff!important;display:block!important}
  #turnover-form,#invoice-fields,#msme-tool>.tool-inline,#msme-tool>.tool-controls,#msme-tool>.tool-help,#msme-tool>#add-invoice{display:none!important}
  #msme-results,#turnover-results{position:static!important;max-height:none!important;overflow:visible!important}
  .tool-result{padding:0;border:0;background:#fff}
  .tool-print-head{display:block;margin-bottom:20px;font:700 18px Georgia,serif}
  .tool-print-foot{display:block;position:fixed;left:0;right:0;bottom:-12mm;font-size:10px;text-align:center}
  .tool-section,.tool-summary div,article{break-inside:avoid}
  .tool-disclaimer{break-inside:avoid;font-size:11px!important}
}
@media (prefers-reduced-motion:reduce){
  *,*::before,*::after{animation:none!important;transition:none!important;scroll-behavior:auto!important}
  .reveal-ready{opacity:1;transform:none}
}

/* ===== Contact card (simplified, Sep 2026) ===== */
.contact-box{gap:18px;padding:26px 28px}
.contact-box>div{padding:0}
.contact-box-title{margin:0;color:var(--gold-light);font-size:13px;font-weight:700;letter-spacing:.14em;text-transform:uppercase}
.contact-box .direct-contact-actions{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.contact-box .direct-contact-button{gap:8px;min-height:48px;font-size:15px}
.contact-box .direct-contact-button svg{width:18px;height:18px;flex:none;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.contact-box .direct-contact-button.is-whatsapp{background:#1D7A45;border-color:#1D7A45}
.contact-box .direct-contact-button.is-whatsapp:hover{background:#17663A}
.contact-list{display:grid;gap:12px;margin:0;padding-top:4px}
.contact-list>div{display:grid;grid-template-columns:76px 1fr;gap:12px;align-items:baseline}
.contact-list dt{color:var(--gold-light);font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase}
.contact-list dd{margin:0;color:#fff;font-size:16px;line-height:1.5;overflow-wrap:anywhere}
.contact-list .office-status{display:flex;margin:4px 0 0;font-size:14px;font-weight:600;color:var(--on-navy)}
.contact-box .safety-note{margin:0;padding-top:14px;font-size:13.5px}
.contact-address{font-style:normal}
/* form and card side by side are the same width and height (tablet and desktop) */
@media (min-width:1024px){.contact-grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr);column-gap:40px}}
@media (min-width:768px){
  .contact-box{padding:30px 32px;gap:24px}
  .contact-list dd{font-size:17px}
  .contact-box .direct-contact-button{min-height:52px}
}
@media (min-width:1024px){
  /* the card matches the form's height: the four details spread evenly down the card, safety note at the foot */
  .contact-list{flex:1;display:flex;flex-direction:column;justify-content:space-evenly;gap:18px;padding:8px 0;border-top:1px solid rgba(255,255,255,.14)}
}
@media (min-width:768px) and (max-width:1023px){.contact-box .call-number{display:none}}
@media (max-width:767px){
  .contact-box{padding:22px 20px}
  .contact-box .call-number{display:none}
  .contact-box .direct-contact-actions{display:none} /* phones already have Call / WhatsApp / Email buttons above the form */
  .contact-list>div{grid-template-columns:64px 1fr;gap:10px}
}

/* compact enquiry form beside the card (tablet and desktop) */
@media (min-width:768px){
  .enquiry-form{padding:24px 26px}
  .form-grid{gap:12px 14px}
  .field textarea{height:84px}
  .consent-field{margin:12px 0 8px}
  .data-notice{margin-bottom:14px}
}