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

body {
  font-family: Arial, sans-serif;
  color: #1b1b1b;
}
.hero {
    
  height: 500px;
  background: url(https://www.etaxplanner.com/assets/images/slider/slider-10.jpg);
  position: relative;
  
}

.hero-overlay {
  background: rgba(0, 60, 140, 0.8);
  height: 100%;
  color: #fff;
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
}

.hero-overlay h1 {
  font-size: 48px;
}

.tax-section {
  padding: 100px 20px;
  background: #fff;
}

.tax-container {
  max-width: 1200px;
  margin: auto;
  display: flex;
  gap: 60px;
}

/* LEFT IMAGE STACK */
.tax-images {
  position: relative;
  width: 45%;
}

.tax-images img {
  width: 100%;
  border-radius: 6px;
}

.img-top {
  width: 85%;
}

.img-bottom {
  position: absolute;
  bottom: -60px;
  right: 0;
  width: 75%;
  box-shadow: 0 20px 40px rgba(0,0,0,0.2);
}

/* RIGHT CONTENT */
.tax-content {
  width: 55%;
}

.experience {
  font-size: 12px;
  letter-spacing: 2px;
  color: #1f4ed8;
  font-weight: 700;
}

.tax-content h1 {
  font-size: 36px;
  margin: 15px 0;
  line-height: 1.2;
}

.tax-content h2 {
  font-size: 22px;
  margin: 25px 0 10px;
}

.tax-content p {
  font-size: 15px;
  line-height: 1.7;
  margin-bottom: 12px;
  color: #555;
}

.tax-list {
  margin: 15px 0 20px 20px;
}

.tax-list li {
  font-size: 15px;
  margin-bottom: 8px;
  color: #444;
}

/* BUTTON */
.more-btn {
  margin-top: 20px;
  padding: 14px 28px;
  background: #1f4ed8;
  color: #fff;
  border: none;
  border-radius: 4px;
  font-size: 15px;
  cursor: pointer;
}

.more-btn:hover {
  background: #163bbd;
}

.cta {
  height: 450px;
  background: url("https://www.etaxplanner.com/assets/images/slider/slider-4.jpg")
    ;
}

.cta-overlay {
  background: rgba(0, 0, 0, 0.6);
  height: 100%;
  color: #fff;
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
}

.cta button {
  margin-top: 20px;
  padding: 12px 30px;
  background: #fff;
  border: none;
  border-radius: 6px;
  cursor: pointer;
}
.cta-overlay button a{
  text-decoration: none;
  color: #1e6fff;
}

.testimonial{
  padding:90px 0;
  text-align:center;
  position:relative;
}
.testimonial small{
  color:#1e6fff;
  letter-spacing:4px;
}
.testimonial h2{
  font-size:38px;
}
.testimonial h2 span{
  color:#1e6fff;
}
.divider{
  width:70px;
  height:4px;
  background:#1e6fff;
  margin:20px auto;
  border-radius:5px;
}
.avatar-area{
  height:350px;
  position:relative;
  overflow:hidden;
}
.avatar{
  position:absolute;
  width:75px;
  height:75px;
  border-radius:50%;
  border:4px solid #1e6fff;
  animation:float 6s ease-in-out infinite;
}
.left1{ left:10%; top:30px;}
.left2{ left:18%; top:140px; animation-delay:1s;}
.left3{ left:12%; top:250px; animation-delay:2s;}

.right1{ right:10%; top:30px;}
.right2{ right:18%; top:140px; animation-delay:1s;}
.right3{ right:12%; top:250px; animation-delay:2s;}

@keyframes float{
  0%{ transform:translateY(0);}
  50%{ transform:translateY(-25px);}
  100%{ transform:translateY(0);}
}


.partners{
  background:#f2f6fb;
  padding:80px 20px;
  text-align:center;
}
.partners h2{
  font-size:36px;
}
.partner-line{
  width:70px;
  height:4px;
  background:#1e6fff;
  margin:20px auto;
}

/* RESPONSIVE */
@media (max-width: 900px) {
  .tax-container {
    flex-direction: column;
  }

  .tax-images,
  .tax-content {
    width: 100%;
  }

  .img-bottom {
    position: static;
    width: 100%;
    margin-top: 20px;
  }
}