/* ============================================================
   Income Tax Act – Section 2 Educational Webpage
   Color Theme: Light Blue + Warm White / Soft Mint
   ============================================================ */

*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

:root {
  --primary:       rgb(30, 90, 160);
  --primary-light: rgb(210, 230, 255);
  --accent:        rgb(0, 140, 130);
  --accent-light:  rgb(210, 245, 240);
  --bg:            rgb(245, 249, 255);
  --card-bg:       rgb(255, 255, 255);
  --border:        rgb(180, 210, 240);
  --text:          rgb(25, 35, 50);
  --muted:         rgb(90, 110, 135);
  --case-bg:       rgb(255, 252, 235);
  --case-border:   rgb(220, 180, 80);
  --stage-1:       rgb(225, 240, 255);
  --stage-2:       rgb(215, 245, 235);
  --stage-3:       rgb(255, 245, 220);
  --stage-4:       rgb(250, 230, 255);
  --stage-5:       rgb(225, 255, 230);
  --shadow:        rgba(30, 90, 160, 0.12);
}

html { scroll-behavior: smooth; }

body {
  font-family: 'Segoe UI', Arial, sans-serif;
  background-color: var(--bg);
  color: var(--text);
  font-size: 15px;
  line-height: 1.7;
  font-weight: 600;
}

/* ---- Disclaimer Banner ---- */
.disclaimer-banner {
  background: rgb(255, 230, 100);
  color: rgb(80, 50, 0);
  text-align: center;
  padding: 10px 20px;
  font-weight: 800;
  font-size: 0.92rem;
  border-bottom: 2px solid rgb(200, 160, 0);
  letter-spacing: 0.02em;
}

/* ---- Site Header ---- */
.site-header {
  background: linear-gradient(135deg, var(--primary) 0%, rgb(0, 140, 200) 100%);
  color: rgb(255, 255, 255);
  padding: 32px 40px 28px;
  text-align: center;
  position: relative;
}

.site-header h1 {
  font-size: 2rem;
  font-weight: 900;
  letter-spacing: 0.03em;
  margin-bottom: 6px;
}

.subtitle {
  font-size: 1rem;
  font-weight: 700;
  opacity: 0.9;
  margin-bottom: 16px;
}

.print-btn {
  background: rgb(255, 255, 255);
  color: var(--primary);
  border: none;
  border-radius: 6px;
  padding: 9px 22px;
  font-size: 0.95rem;
  font-weight: 800;
  cursor: pointer;
  box-shadow: 0 2px 8px rgba(0,0,0,0.15);
  transition: background 0.2s, transform 0.15s;
}
.print-btn:hover { background: var(--accent-light); transform: scale(1.04); }

/* ---- Jump Navigation ---- */
.jump-nav {
  background: var(--primary-light);
  border-bottom: 2px solid var(--border);
  padding: 18px 30px;
  text-align: center;
}

.nav-title {
  font-size: 1rem;
  color: var(--primary);
  font-weight: 800;
  margin-bottom: 12px;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.nav-buttons {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  justify-content: center;
}

.nav-btn {
  display: inline-block;
  background: var(--primary);
  color: rgb(255, 255, 255);
  padding: 7px 16px;
  border-radius: 20px;
  text-decoration: none;
  font-weight: 800;
  font-size: 0.85rem;
  transition: background 0.2s, transform 0.15s;
  border: 2px solid var(--primary);
}
.nav-btn:hover {
  background: var(--accent);
  border-color: var(--accent);
  transform: translateY(-2px);
}

/* ---- Main Content ---- */
main {
  max-width: 1100px;
  margin: 0 auto;
  padding: 30px 20px;
}

/* ---- Card ---- */
.card {
  background: var(--card-bg);
  border-radius: 12px;
  border: 2px solid var(--border);
  box-shadow: 0 4px 18px var(--shadow);
  padding: 30px 35px;
  margin-bottom: 30px;
}

.card h2 {
  color: var(--primary);
  font-size: 1.35rem;
  font-weight: 900;
  margin-bottom: 18px;
  padding-bottom: 10px;
  border-bottom: 3px solid var(--primary-light);
}

.card h3 {
  color: var(--accent);
  font-size: 1.05rem;
  font-weight: 800;
  margin: 20px 0 10px;
}

.card h4 {
  font-size: 0.97rem;
  font-weight: 800;
  color: var(--primary);
  margin-bottom: 6px;
}

.card ul, .card ol {
  padding-left: 22px;
  margin: 8px 0;
}

.card li {
  margin-bottom: 6px;
  font-weight: 700;
}

/* ---- Provision Box ---- */
.provision-box {
  background: var(--primary-light);
  border-left: 5px solid var(--primary);
  border-radius: 8px;
  padding: 16px 20px;
  margin: 12px 0;
}
.provision-box p, .provision-box li {
  font-weight: 700;
  color: rgb(20, 30, 60);
}

/* ---- Highlight Box ---- */
.highlight-box {
  background: var(--accent-light);
  border-left: 5px solid var(--accent);
  border-radius: 8px;
  padding: 12px 18px;
  margin: 14px 0;
  font-weight: 700;
  color: rgb(0, 80, 70);
}

/* ---- Grid for Types ---- */
.grid-3 {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  gap: 16px;
  margin: 16px 0;
}

.type-card {
  background: var(--primary-light);
  border: 2px solid var(--border);
  border-radius: 10px;
  padding: 16px;
}

.type-card h4 {
  font-size: 0.95rem;
  color: var(--primary);
  margin-bottom: 8px;
}

.example {
  font-size: 0.88rem;
  color: var(--muted);
  font-style: italic;
  margin-top: 6px;
  font-weight: 700;
}

/* ---- Tables ---- */
.info-table {
  width: 100%;
  border-collapse: collapse;
  margin: 16px 0;
  font-size: 0.92rem;
}

.info-table th {
  background: var(--primary);
  color: rgb(255, 255, 255);
  padding: 11px 14px;
  text-align: left;
  font-weight: 800;
  font-size: 0.88rem;
  letter-spacing: 0.02em;
}

.info-table td {
  padding: 10px 14px;
  border-bottom: 1px solid var(--border);
  font-weight: 700;
  color: var(--text);
}

.info-table tr:nth-child(even) td { background: var(--primary-light); }
.info-table tr:hover td { background: var(--accent-light); }

/* ---- Case Cards ---- */
.case-card {
  border: 2px solid var(--case-border);
  border-radius: 10px;
  margin: 16px 0;
  overflow: hidden;
}

.case-header {
  background: var(--case-border);
  color: rgb(60, 40, 0);
  padding: 10px 18px;
  font-weight: 900;
  font-size: 0.95rem;
}

.case-body {
  background: var(--case-bg);
  padding: 16px 18px;
}
.case-body p { margin-bottom: 8px; font-weight: 700; }

/* ---- Flow Diagram ---- */
.flow-diagram {
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: 6px;
  padding: 20px 10px;
}

.flow-box {
  background: var(--primary-light);
  border: 2px solid var(--border);
  border-radius: 8px;
  padding: 12px 28px;
  font-weight: 800;
  text-align: center;
  min-width: 280px;
  max-width: 500px;
}

.flow-sub {
  font-size: 0.82rem;
  color: var(--muted);
  display: block;
  margin-top: 4px;
}

.flow-arrow {
  font-size: 1.2rem;
  color: var(--primary);
  font-weight: 900;
  text-align: center;
}

.highlight-flow {
  background: var(--accent-light);
  border-color: var(--accent);
  color: rgb(0, 80, 70);
}

.final-flow {
  background: var(--primary);
  color: rgb(255, 255, 255);
  border-color: var(--primary);
}

/* ---- Stage Cards ---- */
.stage-card {
  border-radius: 10px;
  border: 2px solid var(--border);
  padding: 18px 22px;
  margin: 14px 0;
}

.stage-card h3 {
  margin-top: 0;
  font-size: 1rem;
}

.stage1 { background: var(--stage-1); }
.stage2 { background: var(--stage-2); }
.stage3 { background: var(--stage-3); }
.stage4 { background: var(--stage-4); }
.stage5 { background: var(--stage-5); }

/* ---- Footer ---- */
.site-footer {
  background: var(--primary);
  color: rgb(255, 255, 255);
  text-align: center;
  padding: 20px;
  font-weight: 700;
  font-size: 0.9rem;
  line-height: 1.6;
}

/* ---- Print Styles ---- */
@media print {
  .disclaimer-banner,
  .site-header .print-btn,
  .jump-nav { display: block !important; }

  .print-btn { display: none !important; }
  .jump-nav { display: none !important; }

  body { background: white; }

  .card {
    box-shadow: none;
    border: 1px solid #ccc;
    break-inside: avoid;
    margin-bottom: 16px;
  }

  .site-header {
    background: #1e5aa0 !important;
    -webkit-print-color-adjust: exact;
    print-color-adjust: exact;
  }

  .info-table th {
    background: #1e5aa0 !important;
    -webkit-print-color-adjust: exact;
    print-color-adjust: exact;
  }
}

/* ---- Responsive ---- */
@media (max-width: 680px) {
  .card { padding: 20px 14px; }
  .site-header { padding: 22px 16px; }
  .site-header h1 { font-size: 1.4rem; }
  .flow-box { min-width: 220px; }
  .nav-btn { font-size: 0.78rem; padding: 6px 12px; }
  .info-table { font-size: 0.82rem; }
}