@import "https://fonts.googleapis.com/css2?family=Inter:wght@300;400;500;600;700&family=Playfair+Display:wght@700&display=swap";
html{scroll-behavior:smooth;scroll-padding-top:150px}:root{--primary-color:#0f172a;--secondary-color:#3b82f6;--text-main:#111827;--text-muted:#4b5563;--bg-light:#f8fafc;--border-color:#e5e7eb;--white:#fff;--card-bg:#fff;--header-bg:#fff;--font-sans:"Inter", sans-serif;--font-serif:"Playfair Display", serif;--container-width:1200px}[data-theme=dark]{--primary-color:#fff;--secondary-color:#60a5fa;--text-main:#f8fafc;--text-muted:#94a3b8;--bg-light:#1e293b;--border-color:#334155;--white:#0f172a;--card-bg:#1e293b;--header-bg:#0f172ae6}.ca-design-body{font-family:var(--font-sans);color:var(--text-main);background-color:var(--white);min-height:100vh;margin:0;padding:0;line-height:1.5;transition:background-color .3s,color .3s;overflow-x:clip}.container{max-width:var(--container-width);margin:0 auto;padding:0 1.5rem}.header{border-bottom:1px solid var(--border-color);background:var(--header-bg);z-index:100;-webkit-backdrop-filter:blur(10px);backdrop-filter:blur(10px);padding:.15rem 0;position:sticky;top:0}.header-inner{justify-content:space-between;align-items:center;display:flex}.logo{align-items:center;text-decoration:none;display:flex}.logo-emblem{object-fit:contain;width:80px;height:80px;transition:transform .3s cubic-bezier(.34,1.56,.64,1);display:block}.logo:hover .logo-emblem{transform:scale(1.06)}.nav{align-items:center;gap:2rem;display:flex}.nav-link{color:var(--text-main);font-size:.95rem;font-weight:500;text-decoration:none;transition:color .2s}.nav-link:hover{color:var(--secondary-color)}.btn-outline{border:1px solid var(--secondary-color);color:var(--secondary-color);border-radius:6px;padding:.5rem 1.25rem;font-size:.9rem;font-weight:500;text-decoration:none;transition:all .2s}.btn-outline:hover{background:var(--secondary-color);color:var(--white)}.hero{padding:3rem 0 1.5rem}.logo{align-items:center;gap:12px;text-decoration:none;display:flex}.logo-emblem{flex-shrink:0}.logo-text{flex-direction:column;line-height:1.1;display:flex}.logo-title{color:var(--text-main);font-size:1.4rem;font-weight:600}@media (max-width:768px){.logo-emblem{width:55px;height:55px}.logo-title{font-size:.9rem;font-weight:550}}.filter-section{z-index:90;background-color:var(--white);border-bottom:1px solid var(--border-color);margin-top:0;padding-top:.2rem;padding-bottom:.3rem;transition:background-color .3s;position:sticky;top:85px}@media (max-width:768px){.filter-section{top:69px}}.filter-bar{scrollbar-width:none;gap:.5rem;padding-bottom:.5rem;display:flex;overflow-x:auto}.filter-bar::-webkit-scrollbar{display:none}.filter-btn{border:1px solid var(--border-color);color:var(--text-muted);white-space:nowrap;cursor:pointer;background:0 0;border-radius:4px;padding:.6rem 1.25rem;font-size:.9rem;font-weight:500;transition:all .2s}.filter-btn.active{background:var(--primary-color);color:var(--white);border-color:var(--primary-color)}.articles-section{padding:.5rem 0}.section-label{text-transform:uppercase;letter-spacing:.1em;color:var(--text-muted);margin-bottom:.25rem;font-size:.75rem;font-weight:600;display:block}.article-grid{grid-template-columns:repeat(3,1fr);gap:2rem;display:grid}.article-card{border:1px solid var(--border-color);background:var(--card-bg);border-radius:4px;flex-direction:column;height:100%;padding:1.5rem;transition:all .3s cubic-bezier(.4,0,.2,1);display:flex}.article-card:hover{border-color:var(--secondary-color);transform:translateY(-8px);box-shadow:0 20px 25px -5px #0000001a,0 10px 10px -5px #0000000a}.card-image-wrapper{border-radius:4px;width:100%;height:180px;margin-bottom:1.25rem;overflow:hidden}@media (max-width:768px){.card-image-wrapper{height:auto;overflow:visible}}.card-image{object-fit:cover;width:100%;height:100%;transition:transform .4s cubic-bezier(.4,0,.2,1)}.article-card:hover .card-image{transform:scale(1.06)}.card-footer{border-top:1px solid var(--border-color);justify-content:space-between;align-items:center;margin-top:auto;padding-top:1.25rem;display:flex}.share-btn{border:1px solid var(--border-color);color:var(--text-muted);cursor:pointer;background:0 0;border-radius:4px;align-items:center;gap:.5rem;padding:.4rem .85rem;font-size:.85rem;font-weight:500;transition:all .2s;display:flex}.share-btn:hover{background:var(--bg-light);color:var(--secondary-color);border-color:var(--secondary-color)}.share-btn.copied{color:#166534;background:#f0fdf4;border-color:#bbf7d0}[data-theme=dark] .share-btn.copied{color:#bbf7d0;background:#14532d;border-color:#15803d}.share-icon{width:14px;height:14px;transition:transform .2s}.share-btn:hover .share-icon{transform:scale(1.1)}.check-icon{color:#15803d;animation:.2s ease-out forwards scaleUp}[data-theme=dark] .check-icon{color:#4ade80}@keyframes scaleUp{0%{opacity:0;transform:scale(.6)}to{opacity:1;transform:scale(1)}}.card-meta{justify-content:space-between;align-items:center;margin-bottom:1rem;display:flex}.category-tag{border-radius:2px;padding:.25rem .75rem;font-size:.75rem;font-weight:600}.tag-income-tax{color:#1e40af;background:#eff6ff}.tag-gst{color:#0369a1;background:#f0f9ff}.tag-tds{color:#854d0e;background:#fefce8}.tag-roc{color:#9d174d;background:#fdf2f8}.tag-startup{color:#166534;background:#f0fdf4}.tag-nri{color:#5b21b6;background:#f5f3ff}[data-theme=dark] .tag-income-tax{color:#bfdbfe;background:#1e3a8a}[data-theme=dark] .tag-gst{color:#e0f2fe;background:#0369a1}[data-theme=dark] .tag-tds{color:#fef9c3;background:#854d0e}[data-theme=dark] .tag-roc{color:#fce7f3;background:#9d174d}[data-theme=dark] .tag-startup{color:#dcfce7;background:#166534}[data-theme=dark] .tag-nri{color:#ede9fe;background:#5b21b6}.read-time{color:var(--text-muted);font-size:.75rem}.article-title{margin-bottom:.75rem;font-size:1.25rem;font-weight:600;line-height:1.4}.article-excerpt{color:var(--text-muted);flex-grow:1;margin-bottom:1.5rem;font-size:.95rem}.read-link{color:var(--secondary-color);align-items:center;gap:.5rem;font-size:.9rem;font-weight:600;text-decoration:none;display:flex}.updates-section{background:var(--white);padding:.5rem 0}.table-container{border:1px solid var(--border-color);border-radius:8px;width:100%;overflow-x:auto}.updates-table{border-collapse:collapse;text-align:left;width:100%}.updates-table th{background:var(--bg-light);border-bottom:1px solid var(--border-color);color:var(--text-main);padding:1rem;font-size:.9rem;font-weight:600}.updates-table td{border-bottom:1px solid var(--border-color);padding:1.25rem 1rem;font-size:.95rem}.date-col{color:#d97706;width:150px;font-weight:700}.event-col{width:250px;font-weight:600}.tools-section{padding:.5rem 0}.tools-grid{border:1px solid var(--border-color);grid-template-columns:repeat(4,1fr);gap:0;display:grid}.tool-card{border-right:1px solid var(--border-color);color:inherit;padding:2rem;text-decoration:none;transition:background .2s}.tool-card:last-child{border-right:none}.tool-card:hover{background:var(--bg-light)}.tool-name{margin-bottom:.5rem;font-size:1.1rem;font-weight:700;display:block}.tool-desc{color:var(--text-muted);font-size:.9rem}.newsletter{background:var(--primary-color);color:var(--white);margin:2rem 0;padding:3rem 0}.newsletter-inner{text-align:center;max-width:800px;margin:0 auto}.newsletter-title{font-size:2.5rem;font-family:var(--font-serif);margin-bottom:1rem}.newsletter-desc{color:var(--text-muted);margin-bottom:2.5rem;font-size:1.1rem}.newsletter-form{background:#ffffff1a;border:1px solid #fff3;border-radius:4px;gap:0;max-width:500px;margin:0 auto;padding:4px;display:flex}[data-theme=dark] .newsletter-form{background:#0000000d;border:1px solid #0000001a}.newsletter-input{color:var(--white);background:0 0;border:none;outline:none;flex-grow:1;padding:.75rem 1rem}.newsletter-input::placeholder{color:var(--white);opacity:.6}.newsletter-btn{background:var(--secondary-color);color:#fff;cursor:pointer;border:none;border-radius:2px;padding:.75rem 1.5rem;font-weight:600;transition:opacity .2s}[data-theme=dark] .newsletter-btn{color:var(--white)}.newsletter-btn:hover{opacity:.9}.cta-section{text-align:center;padding:3.5rem 0}.cta-box{border:1px solid var(--border-color);border-radius:8px;padding:2.5rem 2rem}.cta-badge{color:#92400e;background:#fef3c7;border-radius:4px;margin-bottom:2rem;padding:.5rem 1rem;font-size:.8rem;font-weight:700;display:inline-block}.cta-title{font-size:3rem;font-family:var(--font-serif);margin-bottom:1.5rem}.cta-desc{color:var(--text-muted);max-width:600px;margin:0 auto 2.5rem;font-size:1.2rem}.cta-btn{background:var(--primary-color);color:var(--white);border-radius:4px;padding:1rem 2.5rem;font-size:1.1rem;font-weight:600;text-decoration:none;transition:transform .2s;display:inline-block}.cta-btn:hover{transform:scale(1.02)}.footer{background:var(--bg-light);border-top:1px solid var(--border-color);padding:4rem 0}.footer-inner{justify-content:space-between;align-items:center;display:flex}.footer-info{color:var(--text-muted);font-size:.9rem}.footer-links{gap:2rem;display:flex}.footer-link{color:var(--text-muted);font-size:.9rem;text-decoration:none;transition:color .2s}.footer-link:hover{color:var(--primary-color)}@media (max-width:1024px){.hero-title{font-size:2.75rem}.article-grid,.tools-grid{grid-template-columns:repeat(2,1fr)}}.mobile-menu-toggle{z-index:1001;background:0 0;padding:.5rem;display:none}.hamburger{flex-direction:column;justify-content:space-between;width:24px;height:18px;display:flex;position:relative}.hamburger span{background-color:var(--primary-color);border-radius:2px;width:100%;height:2px;transition:all .3s;display:block}.hamburger.active span:first-child{transform:translateY(8px)rotate(45deg)}.hamburger.active span:nth-child(2){opacity:0}.hamburger.active span:nth-child(3){transform:translateY(-8px)rotate(-45deg)}.mobile-nav{background:var(--bg-accent);z-index:1000;visibility:hidden;pointer-events:none;width:80%;max-width:300px;height:100vh;padding:80px 2rem 2rem;transition:transform .4s cubic-bezier(.4,0,.2,1),visibility .4s;position:fixed;top:0;right:0;transform:translate(100%);box-shadow:-10px 0 30px #0000001a}.mobile-nav.active{visibility:visible;pointer-events:auto;transform:translate(0)}.mobile-nav-content{flex-direction:column;gap:1.5rem;display:flex}.mobile-nav-content .nav-link{border-bottom:1px solid var(--border-color);padding-bottom:.5rem;font-size:1.2rem}.mobile-theme-toggle{border-top:1px solid var(--border-color);color:var(--text-muted);justify-content:space-between;align-items:center;margin-top:1rem;padding-top:1rem;font-size:.9rem;display:flex}@media (max-width:768px){.logo-emblem{width:64px;height:64px}.header{z-index:1000;position:sticky;top:0}.nav.desktop-only{display:none}.mobile-menu-toggle{display:block}.hero-title{font-size:2.25rem}.article-grid,.tools-grid{grid-template-columns:1fr}.newsletter-title{font-size:2rem}.cta-title{font-size:2.25rem}.footer-inner{text-align:center;flex-direction:column;gap:2rem}.footer-links{grid-template-columns:repeat(2,1fr);justify-items:center;gap:1rem 2rem;width:100%;max-width:320px;margin:0 auto;display:grid}}@media (max-width:480px){.logo-emblem{width:56px;height:56px}}.category-sticky-bar{border-top:1px solid var(--border-color);background:var(--header-bg);padding:.65rem 0}.category-list{scrollbar-width:none;-ms-overflow-style:none;gap:.65rem;padding:.1rem 0;display:flex;overflow-x:auto}.category-list::-webkit-scrollbar{display:none}.category-item-btn{border:1px solid var(--border-color);color:var(--text-main);cursor:pointer;white-space:nowrap;border-radius:6px;align-items:center;gap:.5rem;padding:.5rem 1rem;font-size:.85rem;font-weight:600;transition:all .2s cubic-bezier(.4,0,.2,1);display:flex}.category-item-btn:hover{transform:translateY(-1px);box-shadow:0 4px 6px -1px #0000000d}