* {
	margin: 0;
	padding: 0;
}
html {
  scroll-behavior: smooth;
}
body {
	background: #fff;
	font-weight: 400;
	font-size: 15px;
	line-height: 1.4;
	color: #333;
	font-family: Arial, Helvetica, sans-serif;
}
ul {
	margin: 0;
	padding: 0;
	list-style: none
}
.mt10 {
	margin-top: 10px;
}
.mt20 {
	margin-top: 20px;
}
.mt30 {
	margin-top: 30px
}
.mb10 {
	margin-bottom: 10px;
}
.mt-10{
    margin-top: 10px;
}
.mb20 {
	margin-bottom: 20px;
}
.mb30 {
	margin-bottom: 30px
}
a, a:hover {
	transition: .3s ease-in;
	text-decoration: none
}
.text-center {
	text-align: center
}
.container {
	margin: 0 auto;
	width: 700px;
}
.flex {
	display: flex;
}
.inline-flex {
	display: inline-flex;
}
.flex-row {
	flex-direction: row;
}
.flex-row-reverse {
	flex-direction: row-reverse;
}
.flex-col {
	flex-direction: column;
}
.flex-col-reverse {
	flex-direction: column-reverse;
}
.flex-wrap {
	flex-wrap: wrap;
}
.flex-nowrap {
	flex-wrap: nowrap;
}
.flex-wrap-reverse {
	flex-wrap: wrap-reverse;
}
.justify-start {
	justify-content: flex-start;
}
.justify-end {
	justify-content: flex-end;
}
.justify-center {
	justify-content: center;
}
.justify-between {
	justify-content: space-between;
}
.justify-around {
	justify-content: space-around;
}
.justify-evenly {
	justify-content: space-evenly;
}
.items-start {
	align-items: flex-start;
}
.items-end {
	align-items: flex-end;
}
.items-center {
	align-items: center;
}
.items-baseline {
	align-items: baseline;
}
.items-stretch {
	align-items: stretch;
}
.content-start {
	align-content: flex-start;
}
.content-end {
	align-content: flex-end;
}
.content-center {
	align-content: center;
}
.content-between {
	align-content: space-between;
}
.content-around {
	align-content: space-around;
}
.content-evenly {
	align-content: space-evenly;
}
.content-stretch {
	align-content: stretch;
}
.self-auto {
	align-self: auto;
}
.self-start {
	align-self: flex-start;
}
.self-end {
	align-self: flex-end;
}
.self-center {
	align-self: center;
}
.self-stretch {
	align-self: stretch;
}
.self-baseline {
	align-self: baseline;
}
.flex-1 {
	flex: 1 1 0%;
}
.flex-auto {
	flex: 1 1 auto;
}
.flex-initial {
	flex: 0 1 auto;
}
.flex-none {
	flex: none;
}
.flex-grow {
	flex-grow: 1;
}
.flex-grow-0 {
	flex-grow: 0;
}
.flex-shrink {
	flex-shrink: 1;
}
.flex-shrink-0 {
	flex-shrink: 0;
}
.align-self-center {
	align-self: center !important;
}
.align-items-center {
	align-items: center
}
/* =======================
   5. Gap Utilities
======================= */
.gap-1 {
	gap: 4px;
}
.gap-2 {
	gap: 8px;
}
.gap-3 {
	gap: 12px;
}
.gap-4 {
	gap: 16px;
}
.gap-5 {
	gap: 24px;
}
.gap-6 {
	gap: 32px;
}
.position-sticky {
	position: sticky;
	top: 10px;
}
.emailer h1 {
	text-align: center;
	color: #fff;
	font-weight: 500;
	font-size: 30px;
	line-height: 30px;
	padding: 0 0 10px;
	background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);
	border-radius: 10px 10px 0 0;
}
.emailer h1 span {
	text-align: center;
	color: #fff;
	font-weight: normal;
	font-size: 20px;
}
.emailer h1 img {
	background: #fff;
	border-radius: 0 0 10px 10px;
	margin-bottom: 5px;
}
h2 {
	font-size: 28px;
	border-bottom: solid 2px #7257b3;
	display: inline-block;
	padding-bottom: 0;
	margin-bottom: 10px;
	color: #7550a9;
	/* text-transform: uppercase; */
}
.list li {
	margin: 0 0 5px;
}
.list li a {
	background: #efefefef;
	padding: 5px 15px;
	display: block;
	color: #4f3672;
	font-size: 16px;
	font-weight: bold;
	border-left: 5px solid #7550a9;
}
.list li a:hover{ background: #7550a9; color: #fff; border-left:solid 5px #45286f}
.widhth50 {
	flex: 0 0 50%;
}
.widhth48 {
	flex: 0 0 48%;
}
.one img {
	width: 100%
}
.w-100 {
	width: 100%
}
.text-justify {
	text-align: justify
}
.bggray {
	padding: 20px;
	background: #efefefef
}
.graydient {
	background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);
	padding: 15px;
	border-radius: 15px;
	margin: 15px 0 0;
}
.graydient p {
	margin: 0;

	color: #fff;
}
.border-left {
	border-left: 5px solid #7724ff;
}
.icon-file {
	border-radius: 50%;
	background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);
	height: 50px;
	width: 50px;
	text-align: center;
	line-height: 50px;
	flex: 0 0 auto;
}
.icon-text {
	font-weight: 400;
	font-size: 15px;
	text-align: left;
	line-height: 1.3;
}
.p10 {
	padding: 7px;
	border-radius: 10px;
}
.individual-taxation-box {
	border-bottom: solid 1px #959191;
	margin-bottom: 15px;
	padding-bottom: 15px;
}
.pic {
	width: 145px;
	height: 135px;
	background: #fff;
	flex: 0 0 auto;
	padding: 5px;
}
.widhth12{ background: #fff; box-shadow: 0 0 10px #ddd; padding:25px; margin-bottom: 15px; }
.widhth12 .icon-file { color:#fff; font-weight: bold; font-size: 20px;}
.widhth12 .icon-text  h4{font-weight: bold; font-size: 18px;}
.relative{ position: relative; padding-left: 25px;}
.relative strong{ position: absolute; top: 5px; left: 0}
.mtb15{ margin: 15px 0;}
.mt15{ margin-top: 15px;}
.widhth12 p{ font-size: 15px;}
.section-7 .widhth48{flex: 0 0 49%;box-sizing: border-box;}
.bgwhite{ background: #fff}
.gaar ul { list-style: disc; color: #fff; padding-left: 25px; }
.gaar ul li{ margin-bottom:10px;}
.gaar img{ border-radius: 10px;}
ul li{ margin-bottom: 5px; font-size: 15px;}
.footer{ background:#003c63; padding: 20px; text-align: center; margin-top: 20px;}
.footer p,  .footer a {  color:#bccede; font-size: 14px; text-decoration: none}
.footer p{ margin-bottom: 10px;}