/* Income-tax Rules, 2026 - light government theme, soft shadows */
.rl-wrap{max-width:1120px;margin:0 auto;padding:18px 14px 40px;color:#1f2a37;font-family:system-ui,-apple-system,"Segoe UI",Roboto,"Noto Sans",Arial,sans-serif;line-height:1.7}
.rl-crumbs{font-size:.85rem;color:#64748b;margin-bottom:12px}
.rl-crumbs a{color:#3E6E92;text-decoration:none}
.rl-crumbs a:hover{text-decoration:underline}
.rl-h1{font-size:1.65rem;line-height:1.3;margin:.2em 0 .4em;color:#142B45}
.rl-sub{color:#475569;margin:0 0 16px;font-size:.95rem}
.rl-badge{display:inline-block;background:#E8EEF4;color:#3E6E92;border:1px solid #C9D6E3;border-radius:999px;padding:2px 12px;font-weight:600;font-size:.85rem}
.rl-article{background:#fff;border:1px solid #e2e8f0;border-radius:12px;padding:20px 22px;box-shadow:0 2px 10px rgba(15,23,42,.06)}
.rl-body{font-size:1.02rem;margin:14px 0}
.rl-body p{margin:.55em 0}
.rl-body p.sr.l0{padding-left:0}
.rl-body p.sr.l1{padding-left:1.6em}
.rl-body p.sr.l2{padding-left:3.2em}
.rl-body p.sr.l3{padding-left:4.8em}
.rl-body p.sr.l4{padding-left:6.4em}
.rl-body p.prov{font-style:normal}
.rl-body a{color:#3E6E92}
.tbl-wrap{overflow-x:auto;margin:12px 0;border:1px solid #e2e8f0;border-radius:8px}
.rule-table{border-collapse:collapse;width:100%;font-size:.93rem;min-width:520px}
.rule-table th,.rule-table td{border:1px solid #e2e8f0;padding:7px 10px;vertical-align:top;text-align:left}
.rule-table th{background:#f1f5f9;color:#142B45}
.rule-table td.span{background:#f8fafc;font-weight:600}
.rl-pn{display:flex;gap:12px;justify-content:space-between;margin:14px 0}
.rl-pn a{flex:1;display:block;background:#f8fafc;border:1px solid #e2e8f0;border-radius:10px;padding:9px 12px;text-decoration:none;color:#1f2a37;box-shadow:0 1px 4px rgba(15,23,42,.05)}
.rl-pn a:hover{border-color:#B07D2B;background:#f1f6ff}
.rl-pn small{display:block;color:#64748b;font-size:.78rem}
.rl-pn span{font-size:.9rem}
.rl-next{text-align:right}
.rl-foot-note{font-size:.8rem;color:#64748b;margin-top:14px}
.rl-search{display:flex;gap:8px;margin:12px 0 16px}
.rl-search input{flex:1;padding:11px 14px;border:1px solid #cbd5e1;border-radius:10px;font-size:1rem}
.rl-search button{padding:0 20px;border:0;border-radius:10px;background:#3E6E92;color:#fff;font-weight:600;cursor:pointer}
.rl-cards{display:flex;flex-wrap:wrap;gap:10px;margin:8px 0 18px}
.rl-card{background:#fff;border:1px solid #e2e8f0;border-radius:10px;padding:10px 14px;text-decoration:none;color:#142B45;font-weight:600;font-size:.92rem;box-shadow:0 1px 5px rgba(15,23,42,.06)}
.rl-card:hover{border-color:#B07D2B}
.rl-card-forms{background:#eef6ee;border-color:#c6e0c6;color:#1b5e20}
.rl-filter{width:100%;box-sizing:border-box;padding:10px 14px;border:1px solid #cbd5e1;border-radius:10px;margin-bottom:14px;font-size:.95rem}
.rl-block{background:#fff;border:1px solid #e2e8f0;border-radius:12px;padding:12px 18px;margin-bottom:14px;box-shadow:0 1px 6px rgba(15,23,42,.05)}
.rl-block h2{font-size:1.05rem;margin:.2em 0 .5em;color:#142B45}
.rl-list{list-style:none;margin:0;padding:0}
.rl-list li{border-top:1px solid #f1f5f9}
.rl-list li:first-child{border-top:0}
.rl-list a{display:flex;gap:12px;padding:7px 0;text-decoration:none;color:#1f2a37}
.rl-list a:hover .rl-t{color:#3E6E92;text-decoration:underline}
.rl-no{flex:0 0 auto;min-width:2.4em;text-align:center;background:#E8EEF4;color:#3E6E92;border-radius:6px;font-weight:700;font-size:.85rem;padding:1px 6px;align-self:flex-start}
.rl-count{color:#475569}
.rl-results{list-style:none;padding:0;margin:0}
.rl-results li{background:#fff;border:1px solid #e2e8f0;border-radius:10px;padding:10px 14px;margin-bottom:10px}
.rl-results a{font-weight:600;color:#142B45;text-decoration:none}
.rl-results p{margin:.3em 0 0;font-size:.9rem;color:#475569}
.rl-results mark{background:#fff3b0;padding:0 2px}
@media(max-width:640px){
  .rl-h1{font-size:1.35rem}
  .rl-article{padding:14px}
  .rl-pn{flex-direction:column}
  .rl-body p.sr.l1{padding-left:1em}.rl-body p.sr.l2{padding-left:2em}.rl-body p.sr.l3{padding-left:3em}.rl-body p.sr.l4{padding-left:4em}
}

/* ======== Modern look (matches Income-tax Act pages): dark gradient bands + zebra rows ======== */
.rl-crumbs a,.rl-body a{color:#3E6E92}
.rl-wrap>.rl-h1{margin:0 0 14px;padding:22px 28px;border-radius:14px;color:#fff;border-bottom:3px solid #B07D2B;
  background:linear-gradient(120deg,#0E1F33 0%,#142B45 50%,#2A5580 100%);box-shadow:0 4px 14px rgba(20,43,69,.18)}
.rl-sub{margin:0 0 18px}
.rl-search input{border-color:#D5DCE6}
.rl-search input:focus,.rl-filter:focus{outline:2px solid #B07D2B;outline-offset:1px;border-color:transparent}
.rl-search button{background:linear-gradient(135deg,#B07D2B,#8F631F)}
.rl-card{border-color:#D5DCE6;color:#142B45}
.rl-card:hover{border-color:#B07D2B;background:#F3E4C7}
.rl-card-forms{background:#F3E4C7;border-color:#E5D2AA;color:#6b4a14}
/* article pages (rule / form / appendix) */
.rl-article{padding:0;overflow:hidden;border-radius:14px}
.rl-article>header{margin:0;padding:18px 28px 20px;color:#fff;border-bottom:3px solid #B07D2B;
  background:linear-gradient(120deg,#0E1F33 0%,#142B45 50%,#2A5580 100%)}
.rl-article>header .rl-h1{color:#fff;margin:.35em 0 0}
.rl-article>.rl-h1{margin:0;padding:20px 28px;color:#fff;border-bottom:3px solid #B07D2B;background:linear-gradient(120deg,#0E1F33 0%,#142B45 50%,#2A5580 100%)}
.rl-article .rl-badge{background:#B07D2B;border-color:#B07D2B;color:#fff}
.rl-article .fm-meta{color:#D9E3EE}
.rl-article .fm-meta strong{color:#fff}
.rl-article .fm-meta a{color:#F3E4C7}
.rl-article .fm-print{background:rgba(255,255,255,.12);border-color:rgba(255,255,255,.35);color:#fff}
.rl-article .fm-print:hover{background:rgba(255,255,255,.22)}
.rl-article>.rl-body,.rl-article>.rl-pn{margin-left:28px;margin-right:28px}
.rl-article>:last-child{margin-bottom:24px}
.rl-pn a:hover{border-color:#B07D2B;background:#F3E4C7}
.rule-table th{background:#E8EEF4;color:#142B45}
.rule-table tbody tr:nth-child(even) td{background:#F6F8FB}
/* index lists: band heading + zebra rows */
.rl-block{padding:0;overflow:hidden;border-radius:14px}
.rl-block h2{margin:0;padding:13px 22px;color:#fff;font-size:1.02rem;border-bottom:3px solid #B07D2B;
  background:linear-gradient(120deg,#0E1F33 0%,#142B45 55%,#2A5580 100%)}
.rl-list li{border:0;padding:0 22px;border-bottom:1px solid rgba(20,43,69,.07);transition:background .15s}
.rl-list li:nth-child(odd){background:rgba(62,110,146,.12)}
.rl-list li:nth-child(even){background:rgba(62,110,146,.035)}
.rl-list li:hover{background:rgba(176,125,43,.16)}
.rl-list a{padding:10px 0}
.rl-list a:hover .rl-t{color:#142B45}
.rl-no{background:#142B45;color:#fff}
.rl-results li{border-radius:0;margin:0;border:0;border-bottom:1px solid rgba(20,43,69,.07)}
.rl-results{border:1px solid #E2E6EC;border-radius:12px;overflow:hidden}
.rl-results li:nth-child(odd){background:rgba(62,110,146,.12)}
.rl-results li:nth-child(even){background:rgba(62,110,146,.035)}
@media(max-width:640px){
  .rl-wrap>.rl-h1{padding:16px 18px}
  .rl-article>header,.rl-article>.rl-h1{padding:15px 18px}
  .rl-article>.rl-body,.rl-article>.rl-pn{margin-left:16px;margin-right:16px}
  .rl-list li,.rl-block h2{padding-left:16px;padding-right:16px}
}
@media print{
  .rl-article>header{background:none;color:#000;border-bottom:1px solid #000;padding:0 0 8px}
  .rl-article>header .rl-h1,.rl-article .fm-meta,.rl-article .fm-meta strong{color:#000}
  .rl-article .rl-badge{background:none;color:#000;border-color:#000}
  .rl-article>.rl-body{margin-left:0;margin-right:0}
}