/* Income-tax enquiry page: Ledger & Ink styling, scoped to this route. */
body.income-tax-page {
  --bg: #F6F3EC;
  --surface: #FFFFFF;
  --surface-2: #EDE8DC;
  --navy-deep: #0A1830;
  --ink: #10213F;
  --ink-2: #3A4458;
  --muted: #5A6375;
  --line: #D9D2C3;
  --teal: #1B6E7E;
  --gold: #5FB8C9;
  --head: Fraunces, Georgia, "Times New Roman", serif;
  background: var(--bg);
  color: var(--ink);
  color-scheme: light;
  font-family: var(--sans);
}
:root[data-theme="dark"] body.income-tax-page {
  --bg: #0E1422;
  --surface: #161E2E;
  --surface-2: #1A2334;
  --navy-deep: #0A1830;
  --ink: #E8EBF2;
  --ink-2: #C2CAD8;
  --muted: #9AA6BA;
  --line: #2A3447;
  --teal: #69C3C9;
  --gold: #8FCAD6;
  color-scheme: dark;
}
.income-tax-page :focus-visible { outline: 3px solid var(--teal); outline-offset: 3px; }
.income-tax-page .tricolor { display: none; }
.income-tax-page .utility-bar { color: #DCE4F2; background: var(--navy-deep); border: 0; font: 12px/1.4 var(--mono); letter-spacing: .015em; }
.income-tax-page .utility-inner { min-height: 38px; gap: 16px; }
.income-tax-page .utility-bar a { color: #fff; text-decoration-color: rgba(255,255,255,.38); }
.income-tax-page .utility-bar a:hover { color: var(--gold); }
.income-tax-page .utility-bar .gov { color: #DCE4F2; font-weight: 500; }
.income-tax-page .site-header { position: sticky; top: 0; z-index: 60; background: color-mix(in srgb,var(--bg) 96%,transparent); border-bottom: 1px solid var(--line); box-shadow: none; backdrop-filter: saturate(1.3) blur(12px); -webkit-backdrop-filter: saturate(1.3) blur(12px); }
.income-tax-page .header-inner { min-height: 76px; gap: 24px; }
.income-tax-page .brand { gap: 0; color: var(--ink); }
.income-tax-page .brand-mark { display: none; }
.income-tax-page .brand-text { display: block; }
.income-tax-page .brand-text .b-name { color: var(--ink); font: 600 30px/1 var(--head); letter-spacing: -.035em; }
.income-tax-page .brand-text .b-name::after { color: var(--gold); content: "."; }
.income-tax-page .brand-text .b-sub { display: none; }
.income-tax-page .header-cta { gap: 10px; }
.income-tax-page .header-cta .btn { min-height: 44px; border-radius: 999px; font: 500 14px/1.2 var(--sans); }
.income-tax-page .header-cta .btn-ghost { color: var(--ink); background: transparent; border-color: var(--line); }
.income-tax-page .header-cta .btn-primary,.income-tax-page .btn-primary { color: #fff; background: var(--teal); border-color: var(--teal); }
.income-tax-page .header-cta .btn-primary:hover,.income-tax-page .btn-primary:hover { color: #fff; background: #155E6C; border-color: #155E6C; }
.income-tax-page .primary-nav { background: var(--bg); border-bottom: 1px solid var(--line); box-shadow: none; }
.income-tax-page .nav-inner { min-height: 48px; gap: clamp(12px,2vw,28px); }
.income-tax-page .nav-inner > a { display: inline-flex; align-items: center; min-height: 44px; padding: 8px 2px; color: var(--ink-2); background: transparent !important; border: 0; border-bottom: 1px solid transparent; border-radius: 0; font: 500 13px/1.25 var(--sans); text-decoration: none; transition: color .18s ease,border-color .18s ease; }
.income-tax-page .nav-inner > a:hover,.income-tax-page .nav-inner > a[aria-current="page"] { color: var(--teal) !important; border-bottom-color: var(--teal); }
.income-tax-page .nav-inner > a.cta-nav { margin-left: auto; padding: 9px 16px; color: #fff !important; background: var(--teal) !important; border: 1px solid var(--teal); border-radius: 999px; }
:root[data-theme="dark"] .income-tax-page .header-cta .btn-ghost { color: #E8EBF2; border-color: #46536B; }
:root[data-theme="dark"] .income-tax-page .primary-nav .nav-inner > a:not(.cta-nav) { color: #C2CAD8; }
:root[data-theme="dark"] .income-tax-page .primary-nav .nav-inner > a[aria-current="page"] { color: #69C3C9 !important; }
:root[data-theme="dark"] .income-tax-page .primary-nav .nav-inner > a.cta-nav { color: #0A1830 !important; background: #69C3C9 !important; border-color: #69C3C9; }

.income-tax-page main { background: var(--bg); }
.income-tax-page .it-hero { padding: clamp(42px,5.5vw,74px) 0 clamp(42px,5vw,66px); border-bottom: 1px solid var(--line); }
.income-tax-page .it-hero-grid,.income-tax-page .it-topics .container,.income-tax-page .it-process-grid,.income-tax-page .it-tools .container,.income-tax-page .it-faq .container,.income-tax-page .it-next-inner { max-width: 1120px; }
.income-tax-page .it-hero-grid { display: grid; grid-template-columns: minmax(0,1.25fr) minmax(280px,.75fr); gap: clamp(32px,6vw,82px); align-items: center; }
.income-tax-page .it-eyebrow,.income-tax-page .it-kicker { margin: 0 0 17px; color: var(--teal); font: 500 11px/1.4 var(--mono); letter-spacing: .1em; text-transform: uppercase; }
.income-tax-page .it-eyebrow { display: flex; align-items: center; gap: 12px; }
.income-tax-page .it-eyebrow::before { width: 30px; height: 1px; background: currentColor; content: ""; }
.income-tax-page .it-hero h1 { max-width: 780px; margin: 0 0 17px; color: var(--ink); font: 400 clamp(44px,6vw,68px)/1.02 var(--head); letter-spacing: -.045em; text-wrap: balance; }
.income-tax-page .it-hero h1 span { color: var(--teal); }
.income-tax-page .it-intro { max-width: 730px; color: var(--ink-2); font: 400 clamp(16px,1.5vw,18px)/1.7 var(--sans); }
.income-tax-page .it-actions { display: flex; flex-wrap: wrap; gap: 11px; margin-top: 22px; }
.income-tax-page .it-actions .btn { min-height: 50px; padding: 14px 22px; border-radius: 999px; }
.income-tax-page .it-actions .btn-outline { color: var(--ink); background: transparent; border-color: var(--line); }
.income-tax-page .it-actions .btn-outline:hover { color: var(--ink); background: var(--surface-2); border-color: var(--teal); }
.income-tax-page .it-address { margin-top: 17px; color: var(--muted); font: 400 12px/1.65 var(--mono); }
.income-tax-page .it-address a,.income-tax-page .it-text-link { color: var(--teal); font-weight: 600; text-underline-offset: 3px; }
.income-tax-page .it-aside { padding: clamp(24px,3vw,34px); background: var(--surface-2); border: 1px solid var(--line); border-radius: 4px; }
.income-tax-page .it-aside-label,.income-tax-page .it-topic > span,.income-tax-page .it-reading-grid a > span { color: var(--teal); font: 500 10px/1.5 var(--mono); letter-spacing: .08em; text-transform: uppercase; }
.income-tax-page .it-aside h2 { margin: 12px 0 10px; color: var(--ink); font: 400 clamp(25px,3vw,34px)/1.12 var(--head); letter-spacing: -.025em; }
.income-tax-page .it-aside > p:not(.it-aside-label) { color: var(--ink-2); font: 400 13px/1.65 var(--sans); }
.income-tax-page .it-aside ul { margin: 18px 0; padding: 0; list-style: none; border-top: 1px solid var(--line); }
.income-tax-page .it-aside li { position: relative; padding: 11px 0 11px 19px; color: var(--ink-2); border-bottom: 1px solid var(--line); font: 400 12px/1.5 var(--sans); }
.income-tax-page .it-aside li::before { position: absolute; left: 2px; color: var(--teal); content: "—"; }
.income-tax-page .it-aside > a { color: var(--teal); font: 600 13px/1.5 var(--sans); text-underline-offset: 3px; }
.income-tax-page .it-topics,.income-tax-page .it-tools { padding: clamp(52px,7vw,82px) 0; }
.income-tax-page .it-section-head { max-width: 780px; margin: 0 auto 30px; text-align: center; }
.income-tax-page .it-section-head .it-kicker { margin-bottom: 12px; }
.income-tax-page .it-section-head h2,.income-tax-page .it-process h2,.income-tax-page .it-next h2 { margin: 0; color: var(--ink); font: 400 clamp(34px,5vw,54px)/1.08 var(--head); letter-spacing: -.035em; text-wrap: balance; }
.income-tax-page .it-section-head > p:last-child { margin: 13px auto 0; color: var(--ink-2); font: 400 14px/1.7 var(--sans); }
.income-tax-page .it-topic-grid { display: grid; grid-template-columns: repeat(4,minmax(0,1fr)); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.income-tax-page .it-topic { display: flex; min-width: 0; min-height: 240px; flex-direction: column; padding: 22px 20px 24px; border-right: 1px solid var(--line); }
.income-tax-page .it-topic:first-child { padding-left: 0; }
.income-tax-page .it-topic:last-child { padding-right: 0; border-right: 0; }
.income-tax-page .it-topic h3 { margin: 27px 0 9px; color: var(--ink); font: 400 23px/1.17 var(--head); }
.income-tax-page .it-topic p { color: var(--ink-2); font: 400 13px/1.65 var(--sans); }
.income-tax-page .it-topic a { margin-top: auto; padding-top: 16px; color: var(--teal); font: 600 12px/1.5 var(--sans); text-underline-offset: 3px; }
.income-tax-page .it-process { padding: clamp(48px,7vw,78px) 0; background: var(--surface-2); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.income-tax-page .it-process-grid { display: grid; grid-template-columns: minmax(0,.9fr) minmax(0,1.1fr); gap: clamp(28px,7vw,72px); align-items: start; }
.income-tax-page .it-process .it-kicker { margin-bottom: 12px; }
.income-tax-page .it-process h2 { font-size: clamp(32px,4.5vw,48px); }
.income-tax-page .it-process-grid > div > p:not(.it-kicker) { max-width: 480px; margin: 16px 0; color: var(--ink-2); font: 400 14px/1.7 var(--sans); }
.income-tax-page .it-text-link { display: inline-flex; gap: 8px; align-items: center; padding: 7px 0; border-bottom: 1px solid color-mix(in srgb,var(--teal) 40%,transparent); }
.income-tax-page .income-tax-flow { min-width: 0; margin: 0; --serif: var(--head); }
.income-tax-page .income-tax-flow.flow-figure { color: var(--ink); background: var(--surface); border-color: var(--line); }
.income-tax-page .income-tax-flow.flow-figure::before { background-image: linear-gradient(90deg,transparent 49.8%,var(--line) 50%,transparent 50.2%),linear-gradient(transparent 49.8%,var(--line) 50%,transparent 50.2%); opacity: .3; }
.income-tax-page .income-tax-flow .flow-top,.income-tax-page .income-tax-flow .flow-bottom { border-color: var(--line); }
.income-tax-page .income-tax-flow .flow-top p { color: var(--muted); }
.income-tax-page .income-tax-flow .flow-route { background: var(--line); }
.income-tax-page .income-tax-flow .flow-route i { background: var(--teal); }
.income-tax-page .income-tax-flow .flow-controls button { min-height: 44px; }
.income-tax-page .income-tax-flow .flow-stage p { max-width: 220px; }
.income-tax-page .income-tax-flow .flow-top,.income-tax-page .income-tax-flow .flow-bottom { color: var(--ink-2); }
.income-tax-page .income-tax-flow .flow-top strong { color: var(--ink); }
.income-tax-page .income-tax-flow .flow-stage h3 { color: var(--ink); }
.income-tax-page .income-tax-flow .flow-stage p,.income-tax-page .income-tax-flow .flow-no,.income-tax-page .income-tax-flow figcaption { color: var(--ink-2); }
.income-tax-page .income-tax-flow .flow-orbit { background: var(--surface); border-color: var(--line); }
.income-tax-page .income-tax-flow .flow-orbit { background: var(--bg); box-shadow: 0 8px 24px rgba(16,33,63,.08); }
.income-tax-page .income-tax-flow .flow-icon { stroke: var(--ink-2); }
.income-tax-page .income-tax-flow .paper { fill: var(--surface); stroke: var(--ink-2); }
.income-tax-page .income-tax-flow .ink { stroke: var(--ink-2); }
.income-tax-page .income-tax-flow .flow-icon .accent { stroke: var(--teal); }
.income-tax-page .income-tax-flow .wash { fill: var(--surface-2); }
.income-tax-page .it-reading-grid { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 12px; }
.income-tax-page .it-reading-grid a { display: flex; min-width: 0; min-height: 150px; flex-direction: column; gap: 10px; padding: 20px; color: var(--ink); background: var(--surface); border: 1px solid var(--line); text-decoration: none; transition: border-color .18s ease,transform .18s ease; }
.income-tax-page .it-reading-grid a:hover { border-color: var(--teal); transform: translateY(-2px); }
.income-tax-page .it-reading-grid strong { font: 400 21px/1.2 var(--head); }
.income-tax-page .it-reading-grid small { margin-top: auto; color: var(--teal); font: 500 11px/1.4 var(--mono); }
.income-tax-page .it-source-note { max-width: 760px; margin: 18px auto 0; color: var(--muted); font: 400 12px/1.65 var(--sans); text-align: center; }
.income-tax-page .it-faq { padding: clamp(48px,7vw,80px) 0; }
.income-tax-page .it-faq .it-section-head { margin-bottom: 24px; }
.income-tax-page .it-faq-list { max-width: 820px; margin: auto; border-top: 1px solid var(--line); }
.income-tax-page .it-faq-list details { padding: 18px 4px; border-bottom: 1px solid var(--line); }
.income-tax-page .it-faq-list summary { position: relative; padding-right: 38px; color: var(--ink); cursor: pointer; font: 400 20px/1.35 var(--head); list-style: none; }
.income-tax-page .it-faq-list summary::-webkit-details-marker { display: none; }
.income-tax-page .it-faq-list summary::after { position: absolute; top: 0; right: 4px; color: var(--teal); font: 400 24px/1 var(--sans); content: "+"; }
.income-tax-page .it-faq-list details[open] summary::after { content: "−"; }
.income-tax-page .it-faq-list p { max-width: 740px; margin-top: 12px; color: var(--ink-2); font: 400 14px/1.7 var(--sans); }
.income-tax-page .it-next { padding: clamp(48px,7vw,80px) 0; background: var(--surface-2); border-top: 1px solid var(--line); }
.income-tax-page .it-next-inner { text-align: center; }
.income-tax-page .it-next .it-kicker { margin-bottom: 12px; }
.income-tax-page .it-next h2 { font-size: clamp(36px,5.4vw,58px); }
.income-tax-page .it-next-inner > p:not(.it-kicker) { max-width: 640px; margin: 14px auto 0; color: var(--ink-2); font: 400 14px/1.7 var(--sans); }
.income-tax-page .it-next .it-actions { justify-content: center; }
.income-tax-page footer { padding: 24px 0; color: var(--ink-2); background: var(--bg); border-top: 1px solid var(--line); }
.income-tax-page footer a { color: var(--teal); }
.income-tax-page .wa-fab { box-shadow: 0 8px 24px rgba(16,33,63,.2); }

@media (max-width: 900px) {
  .income-tax-page .it-hero-grid { grid-template-columns: 1fr; }
  .income-tax-page .it-aside { max-width: 660px; }
  .income-tax-page .it-topic-grid { grid-template-columns: repeat(2,minmax(0,1fr)); }
  .income-tax-page .it-topic:nth-child(2) { border-right: 0; }
  .income-tax-page .it-topic:nth-child(n+3) { border-top: 1px solid var(--line); }
  .income-tax-page .it-topic:nth-child(3) { padding-left: 0; }
  .income-tax-page .it-process-grid { grid-template-columns: 1fr; gap: 28px; }
}
@media (max-width: 760px) {
  .income-tax-page .header-inner { min-height: 66px; gap: 14px; }
  .income-tax-page .utility-inner { flex-wrap: wrap; justify-content: center; padding: 7px 0; }
  .income-tax-page .utility-right { display: flex; flex-wrap: wrap; justify-content: center; gap: 5px 10px; }
  .income-tax-page .primary-nav { overflow: visible; }
  .income-tax-page .nav-inner { width: 100%; min-width: 0; justify-content: flex-start; gap: 4px 16px; padding: 6px 0; }
  .income-tax-page .it-reading-grid { grid-template-columns: repeat(2,minmax(0,1fr)); }
}
@media (max-width: 520px) {
  .income-tax-page .it-hero-grid,.income-tax-page .it-hero-copy,.income-tax-page .it-aside { min-width: 0; max-width: 100%; }
  .income-tax-page .it-hero h1,.income-tax-page .it-intro,.income-tax-page .it-address { min-width: 0; max-width: 100%; overflow-wrap: anywhere; }
  .income-tax-page .it-actions { width: 100%; min-width: 0; }
  .income-tax-page .it-hero .it-actions .btn,.income-tax-page .it-next .it-actions .btn { box-sizing: border-box; min-width: 0; max-width: 100%; white-space: normal; overflow-wrap: anywhere; text-align: center; }
  .income-tax-page .utility-inner .gov { display: none; }
  .income-tax-page .utility-bar .utility-right > a[href^="tel:"]:not(:first-of-type),.income-tax-page .utility-bar .utility-right > a[href^="mailto:"] { display: none; }
  .income-tax-page .utility-right .sep { display: none; }
  .income-tax-page .utility-bar .utility-right > a:first-of-type { min-height: 36px; padding: 0 6px; color: #fff; font: 500 11px/1.2 var(--mono); text-decoration: none; }
  .income-tax-page .brand-text .b-name { font-size: 25px; }
  .income-tax-page .header-cta { gap: 6px; }
  .income-tax-page .header-cta .btn { min-height: 42px; padding: 9px 12px; font-size: 12px; }
  .income-tax-page .header-cta .btn-ghost { display: none; }
  .income-tax-page .it-hero { padding: 40px 0 36px; }
  .income-tax-page .it-eyebrow { margin-bottom: 14px; font-size: 10px; }
  .income-tax-page .it-hero h1 { margin-bottom: 15px; font-size: clamp(42px,11.5vw,56px); }
  .income-tax-page .it-intro { font-size: 15px; line-height: 1.65; }
  .income-tax-page .it-actions { display: grid; grid-template-columns: 1fr; gap: 9px; margin-top: 18px; }
  .income-tax-page .it-hero .it-actions .btn,.income-tax-page .it-next .it-actions .btn { width: 100%; justify-content: center; }
  .income-tax-page .it-hero .it-actions .btn:first-child { min-height: 54px; font-size: 15px; }
  .income-tax-page .it-address { margin-top: 13px; font-size: 10px; }
  .income-tax-page .it-topics,.income-tax-page .it-tools { padding: 42px 0; }
  .income-tax-page .it-topic { min-height: 200px; padding: 17px 12px; }
  .income-tax-page .it-topic h3 { margin-top: 20px; font-size: 20px; }
  .income-tax-page .it-topic p { font-size: 12px; }
  .income-tax-page .it-reading-grid { grid-template-columns: 1fr; }
  .income-tax-page .it-reading-grid a { min-height: 120px; }
  .income-tax-page .it-faq-list summary { font-size: 18px; }
  .income-tax-page .it-next .it-actions { margin-top: 18px; }
  .income-tax-page .foot-inner { flex-wrap: wrap; gap: 12px; }
  /* Keep WhatsApp in document flow on phones so it cannot cover the call CTA. */
  .income-tax-page .wa-fab { position: static; display: flex; width: max-content; max-width: calc(100% - 36px); margin: 18px 18px 20px auto; padding: 10px 14px; border-radius: 999px; box-shadow: none; }
  .income-tax-page .wa-fab span:not(.wa-ic) { display: inline !important; }
  /* The shared quick-search button is appended after the footer; keep it in flow too. */
  .income-tax-page .cp-trigger-fab { position: static; display: inline-flex; margin: 0 18px 24px; vertical-align: middle; }
}
@media (prefers-reduced-motion: reduce) {
  .income-tax-page *, .income-tax-page *::before, .income-tax-page *::after { scroll-behavior: auto !important; animation-duration: .01ms !important; animation-iteration-count: 1 !important; transition-duration: .01ms !important; }
}