Meet the Tax Team

Tarun Bajaj

Chairperson, US-India Tax Forum

Malachy Nugent

Senior Vice President, Policy & Research.

Prabhat Agrawal

Senior Tax Associate, US-India Tax Forum

Shreeya Kashyap

Senior Associate, US India Tax Forum

img:is([sizes="auto" i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px;}img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em;}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none;}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--color--accent:#cd2653;--wp--preset--color--primary:#000;--wp--preset--color--secondary:#6d6d6d;--wp--preset--color--subtle-background:#dcd7ca;--wp--preset--color--background:#f5efe0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgba(6,147,227,1) 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgba(255,105,0,1) 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:18px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:26.25px;--wp--preset--font-size--x-large:42px;--wp--preset--font-size--normal:21px;--wp--preset--font-size--larger:32px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px rgba(255,255,255,1),6px 6px rgba(0,0,0,1);--wp--preset--shadow--crisp:6px 6px 0px rgba(0,0,0,1);}:where(.is-layout-flex){gap:.5em;}:where(.is-layout-grid){gap:.5em;}body .is-layout-flex{display:flex;}.is-layout-flex{flex-wrap:wrap;align-items:center;}.is-layout-flex > :is(*,div){margin:0;}body .is-layout-grid{display:grid;}.is-layout-grid > :is(*,div){margin:0;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}:where(.wp-block-post-template.is-layout-flex){gap:1.25em;}:where(.wp-block-post-template.is-layout-grid){gap:1.25em;}:where(.wp-block-columns.is-layout-flex){gap:2em;}:where(.wp-block-columns.is-layout-grid){gap:2em;}:root :where(.wp-block-pullquote){font-size:1.5em;line-height:1.6;}.color-accent,.color-accent-hover:hover,.color-accent-hover:focus,:root .has-accent-color,.has-drop-cap:not(:focus):first-letter,.wp-block-button.is-style-outline,a{color:#cd2653;}blockquote,.border-color-accent,.border-color-accent-hover:hover,.border-color-accent-hover:focus{border-color:#cd2653;}button,.button,.faux-button,.wp-block-button__link,.wp-block-file .wp-block-file__button,input[type="button"],input[type="reset"],input[type="submit"],.bg-accent,.bg-accent-hover:hover,.bg-accent-hover:focus,:root .has-accent-background-color,.comment-reply-link{background-color:#cd2653;}.fill-children-accent,.fill-children-accent *{fill:#cd2653;}body,.entry-title a,:root .has-primary-color{color:#000;}:root .has-primary-background-color{background-color:#000;}cite,figcaption,.wp-caption-text,.post-meta,.entry-content .wp-block-archives li,.entry-content .wp-block-categories li,.entry-content .wp-block-latest-posts li,.wp-block-latest-comments__comment-date,.wp-block-latest-posts__post-date,.wp-block-embed figcaption,.wp-block-image figcaption,.wp-block-pullquote cite,.comment-metadata,.comment-respond .comment-notes,.comment-respond .logged-in-as,.pagination .dots,.entry-content hr:not(.has-background),hr.styled-separator,:root .has-secondary-color{color:#6d6d6d;}:root .has-secondary-background-color{background-color:#6d6d6d;}pre,fieldset,input,textarea,table,table *,hr{border-color:#dcd7ca;}caption,code,code,kbd,samp,.wp-block-table.is-style-stripes tbody tr:nth-child(odd),:root .has-subtle-background-background-color{background-color:#dcd7ca;}.wp-block-table.is-style-stripes{border-bottom-color:#dcd7ca;}.wp-block-latest-posts.is-grid li{border-top-color:#dcd7ca;}:root .has-subtle-background-color{color:#dcd7ca;}body:not(.overlay-header) .primary-menu > li > a,body:not(.overlay-header) .primary-menu > li > .icon,.modal-menu a,.footer-menu a,.footer-widgets a:where(:not(.wp-block-button__link)),#site-footer .wp-block-button.is-style-outline,.wp-block-pullquote:before,.singular:not(.overlay-header) .entry-header a,.archive-header a,.header-footer-group .color-accent,.header-footer-group .color-accent-hover:hover{color:#cd2653;}.social-icons a,#site-footer button:not(.toggle),#site-footer .button,#site-footer .faux-button,#site-footer .wp-block-button__link,#site-footer .wp-block-file__button,#site-footer input[type="button"],#site-footer input[type="reset"],#site-footer input[type="submit"]{background-color:#cd2653;}.header-footer-group,body:not(.overlay-header) #site-header .toggle,.menu-modal .toggle{color:#000;}body:not(.overlay-header) .primary-menu ul{background-color:#000;}body:not(.overlay-header) .primary-menu > li > ul:after{border-bottom-color:#000;}body:not(.overlay-header) .primary-menu ul ul:after{border-left-color:#000;}.site-description,body:not(.overlay-header) .toggle-inner .toggle-text,.widget .post-date,.widget .rss-date,.widget_archive li,.widget_categories li,.widget cite,.widget_pages li,.widget_meta li,.widget_nav_menu li,.powered-by-wordpress,.footer-credits .privacy-policy,.to-the-top,.singular .entry-header .post-meta,.singular:not(.overlay-header) .entry-header .post-meta a{color:#6d6d6d;}.header-footer-group pre,.header-footer-group fieldset,.header-footer-group input,.header-footer-group textarea,.header-footer-group table,.header-footer-group table *,.footer-nav-widgets-wrapper,#site-footer,.menu-modal nav *,.footer-widgets-outer-wrapper,.footer-top{border-color:#dcd7ca;}.header-footer-group table caption,body:not(.overlay-header) .header-inner .toggle-wrapper::before{background-color:#dcd7ca;}.elementor-add-new-section .elementor-add-templately-promo-button{background-color:#5d4fff;background-image:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/plugins/essential-addons-for-elementor-lite/assets/admin/images/templately/logo-icon.svg");background-repeat:no-repeat;background-position:center center;position:relative;}.elementor-add-new-section .elementor-add-templately-promo-button > i{height:12px;}body .elementor-add-new-section .elementor-add-section-area-button{margin-left:0;}.elementor-add-new-section .elementor-add-templately-promo-button{background-color:#5d4fff;background-image:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/plugins/essential-addons-for-elementor-lite/assets/admin/images/templately/logo-icon.svg");background-repeat:no-repeat;background-position:center center;position:relative;}.elementor-add-new-section .elementor-add-templately-promo-button.nitro-lazy{background-image:none !important;}.elementor-add-new-section .elementor-add-templately-promo-button > i{height:12px;}body .elementor-add-new-section .elementor-add-section-area-button{margin-left:0;}.elementor-add-new-section .elementor-add-templately-promo-button.nitro-lazy{background-image:none !important;}:root{--eb-global-primary-color:#101828;--eb-global-secondary-color:#475467;--eb-global-tertiary-color:#98a2b3;--eb-global-text-color:#475467;--eb-global-heading-color:#1d2939;--eb-global-link-color:#444ce7;--eb-global-background-color:#f9fafb;--eb-global-button-text-color:#fff;--eb-global-button-background-color:#101828;--eb-gradient-primary-color:linear-gradient(90deg,hsla(259,84%,78%,1) 0%,hsla(206,67%,75%,1) 100%);--eb-gradient-secondary-color:linear-gradient(90deg,hsla(18,76%,85%,1) 0%,hsla(203,69%,84%,1) 100%);--eb-gradient-tertiary-color:linear-gradient(90deg,hsla(248,21%,15%,1) 0%,hsla(250,14%,61%,1) 100%);--eb-gradient-background-color:linear-gradient(90deg,#fafafa 0%,#e9e9e9 49%,#f4f3f3 100%);--eb-tablet-breakpoint:1024px;--eb-mobile-breakpoint:767px;}.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload),.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload) *{background-image:none !important;}@media screen and (max-height: 1024px){.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload),.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload) *{background-image:none !important;}.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload).nitro-lazy,.e-con.e-parent:nth-of-type(n+3):not(.e-lazyloaded):not(.e-no-lazyload) *.nitro-lazy{background-image:none !important;}}@media screen and (max-height: 640px){.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload),.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload) *{background-image:none !important;}.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload).nitro-lazy,.e-con.e-parent:nth-of-type(n+2):not(.e-lazyloaded):not(.e-no-lazyload) *.nitro-lazy{background-image:none !important;}}.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload).nitro-lazy,.e-con.e-parent:nth-of-type(n+4):not(.e-lazyloaded):not(.e-no-lazyload) *.nitro-lazy{background-image:none !important;}.page-id-10591 .elementor-post__text .elementor-post__title a{font-size:16px;}.page-id-10591 .hometab{padding:0 !important;}.page-id-10591 .engage-section{margin:35px 0 0 0 !important;}.nwsltr .elementor-widget-image .elementor-widget-container{width:100%;height:253px;overflow:hidden;}.h1tag{display:none !important;}.text-white{color:#fff;}.test .elementor-column-wrap{background-position:0px 15px !important;background-repeat:no-repeat !important;background-size:95% auto !important;background-position-x:center !important;}.test .elementor-testimonial__cite{background-position-y:0% !important;background-repeat:no-repeat !important;background-size:100% auto !important;background-position-x:center !important;background-image:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2023/04/2.png");margin:0px !important;padding-top:40px;text-align:left;}.test .elementor-testimonial__cite.nitro-lazy{background-image:none !important;}.postid-433 .elementor-tab-content img{display:table;width:40%;}.caro .uc_image_carousel_placeholder{display:none;}.caro .uc_image_carousel_content{align-items:center;justify-content:center;}.caro .uc_image_carousel_content{min-height:225px !important;}.caro .owl-nav button{top:50% !important;transform:translateY(-50%) !important;}.caro .owl-prev{left:-40px !important;}.caro .owl-next{right:-40px !important;}.caro .uc_image_carousel_content strong{font-weight:normal !important;}.caro .uc_image_carousel_content{background-image:linear-gradient(156deg,#f4f9ff 40%,#446389 100%) !important;border:0px #ff7100 solid;border-radius:20px;transition:2s;}.caro .uc_image_carousel_content:hover{background-image:linear-gradient(156deg,#d9d9d9 40%,#ededed 100%) !important;border:0px #0068ea solid;border-radius:20px;transition:2s;}.caro .uc_image_carousel_content:hover .uc_post_title{color:#003574 !important;}.hm_banner_sec .swiper-slide-contents{width:1140px;}.engage-section .elementor-main-swiper{width:100% !important;}.upev .ue-item:hover .card_carousel_title{color:#fff !important;}.engage-section .elementor-swiper-button{position:absolute;top:50%;transform:translate(-50%);}.fixed .img a{top:49.5% !important;padding:10px;background:#fff !important;}.single-weekly_update table{max-width:117rem !important;}.entry-content ul{font-size:16px;line-height:24px;color:#4f4f4f;}.postid-6982 .ind-tax-nov,.postid-7038 .ind-tax-nov{display:none !important;}.post-6982 .elementor-post__read-more{display:none;}a.ind-tax-nov{padding:9px 24px;background:#777;border-radius:5px;position:absolute;margin-top:80px;margin-left:-32px;color:#fff !important;font-size:14px !important;font-weight:500 !important;letter-spacing:.2px !important;}.postid-6613 .pagination-single-inner .ind-tax{display:none;}.sec_4 a:hover{border:1px solid;border-color:#ee6a00;background:white;color:#ee6a00;line-height:12px;transition:.6s;}.dt{float:left;font-size:92px;position:absolute;font-weight:800;color:rgba(238,106,0,.09);line-height:68px;text-transform:uppercase;font-family:"Montserrat";text-align:left;max-width:230px;}.main_con:hover{border-color:#ee6a00;transition:.6s;box-shadow:0 3px 10px rgba(238,106,0,25%);}.sec_4{padding:5px;margin:0 auto;margin-bottom:20px;}.sec_4 a{font-family:"Montserrat",Sans-serif;font-size:14px;font-weight:500;background-color:#ef6a00;height:40px;border-radius:5px;line-height:12px;text-decoration:auto !important;text-transform:capitalize;}.sec_2{font-size:18px;font-family:"Montserrat";font-weight:600;padding:20px 10px 10px 10px;}.main_sec{display:flex;flex-wrap:wrap;}.main_con{width:30%;float:left;text-align:center;padding:0px;border:1px solid;border-color:#d4d4d4;margin:20px 19px;border-radius:6px;}.sec_1{width:100%;height:253px;overflow:hidden;}.sec_1 img{width:100%;height:auto;}.sec_3{font-size:14px;font-weight:500;padding:20px 30px;min-height:130px;font-family:"Raleway";line-height:22px;}.a tr th{font-size:14px;border-color:#737373;}.header-inner,.section-inner,#site-footer .section-inner{max-width:1170px;}body:not(.overlay-header) .primary-menu > li > a,body:not(.overlay-header) .primary-menu > li > .icon,.modal-menu a,.footer-menu a,.footer-widgets a,#site-footer .wp-block-button.is-style-outline,.wp-block-pullquote:before,.singular:not(.overlay-header) .entry-header a,.archive-header a,.header-footer-group .color-accent,.header-footer-group .color-accent-hover:hover{color:#000;font-family:"Montserrat",sans-serif;}.primary-menu a:hover,.primary-menu a:focus,.primary-menu .current_page_ancestor,.primary-menu a{text-decoration:none !important;font-family:"Montserrat",sans-serif !important;font-size:14px;font-weight:500;letter-spacing:0px;}#site-header{height:112px;}.header-inner{padding:3.8rem 0;}.hm_box_sec .elementor-image-box-title{margin:10px 0px 0px;}.hm_post_sec .post-grid-text-wrap{border:1px solid #c2c2c2;padding:25px 25px 25px;border-top:none;margin:-2px 0px 0px;}.hm_post_sec .post-grid-thumbnail a img{margin:0px;padding:0px;width:100%;}.vp-id-135 .vp-portfolio__item-img-wrap{height:244px;}.vp-id-135 .vp-portfolio__item{border:1px solid #c2c2c2;}.vp-id-135 .vp-portfolio__item h2.vp-portfolio__item-meta-title{margin:0px 0px 10px 0px;font-weight:600;}.vp-id-135 .vp-portfolio__item .vp-portfolio__item-meta-excerpt{font-family:"Montserrat",Sans-serif;font-size:16px;font-weight:400;line-height:24px;color:#000;}.vp-id-135 .vp-portfolio__item .vp-portfolio__item-meta-read-more{font-family:"Montserrat",Sans-serif;font-size:14px;font-weight:500;color:#ff8a00;margin:0px 0px 0px 0px;}.vp-id-135 a.vp-pagination__load-more{font-family:"Montserrat",Sans-serif;font-size:16px;font-weight:bold;fill:#fff;color:#fff;background-color:#e67225;border-radius:7px 7px 7px 7px;padding:20px 30px 20px 30px;margin-top:30px;}.vp-id-135 .vp-pagination__style-minimal .vp-pagination__load-more>span,.vp-id-135 .vp-portfolio__loading .vp-pagination__style-minimal .vp-pagination__load-more>.vp-pagination__load-more-loading,.vp-id-135 .vp-pagination__style-minimal.vp-pagination__no-more .vp-pagination__load-more>.vp-pagination__load-more-no-more{color:#fff;}#site-footer{background:#777;padding:50px 0px 30px;}#menu-footer-menu li{float:left;padding:0px 50px 0px 0px;margin:0px;}#menu-footer-menu li:nth-child(6){padding-right:0px;}#menu-footer-menu li a{text-decoration:none;color:#fff;font-size:14px;font-weight:500;font-family:"Montserrat",sans-serif;}#menu-footer-menu li a:hover{text-decoration:none;outline:none;}#site-footer #sidebar{margin:0px auto;}#site-footer #sidebar ul,ol{margin:0rem;}#site-footer #sidebar p{color:#fff;font-size:14px;font-weight:500;font-family:"Montserrat",sans-serif;text-align:center;padding-top:70px;}#site-footer #sidebar .widget{margin-top:0rem;}.cont_form_sec .caldera-grid .form-control{padding:22px 12px;border-radius:8px;}.cont_form_sec .caldera-grid .btn{padding:14px 20px;border-radius:8px;}button.close-nav-toggle{outline:none;}.modal-menu > li > a,.modal-menu > li > .ancestor-wrapper > a{font-size:1.6rem;font-weight:400;letter-spacing:0px;text-decoration:none !important;}.social-icons a{background:#cd2653;height:4rem;width:4rem;}.primary-menu ul li.menu-item-has-children:hover > ul,.primary-menu ul li.menu-item-has-children:focus > ul,.primary-menu ul li.menu-item-has-children.focus > ul{left:calc(100% + .1rem);right:inherit;}.primary-menu ul ul::after{left:-16px;right:100%;transform:rotate(180deg);}body:not(.overlay-header) .primary-menu ul{background-color:#e98139;}body:not(.overlay-header) .primary-menu ul ul:after{border-left-color:#b54b02;}body:not(.overlay-header) .primary-menu > li > ul:after{border-bottom-color:#e98139;}.page-id-343 .timeline li .tl-circ{top:46.7%;background:#058f94;margin-left:-14px;border:5px solid #058f94;}.page-id-343 .timeline .tl-content{display:grid;text-align:right;}.page-id-343 .timeline li:nth-child(1) .be-desc,.page-id-343 .timeline li:nth-child(3) .be-desc,.page-id-343 .timeline li:nth-child(5) .be-desc{text-align:right;}.page-id-343 .timeline li:nth-child(1) .timeline_pic img,.page-id-343 .timeline li:nth-child(3) .timeline_pic img,.page-id-343 .timeline li:nth-child(5) .timeline_pic img{float:right;}.page-id-343 .timeline li:nth-child(1) .timeline-panel:after,.page-id-343 .timeline li:nth-child(3) .timeline-panel:after,.page-id-343 .timeline li:nth-child(5) .timeline-panel:after{width:65px;height:1px;background:#058f94;border:none !important;left:-65px !important;top:50%;}.page-id-343 .timeline li:nth-child(1) .timeline-panel:before,.page-id-343 .timeline li:nth-child(3) .timeline-panel:before,.page-id-343 .timeline li:nth-child(5) .timeline-panel:before{display:none !important;}.page-id-343 .timeline-panel{padding:50px 40px !important;}.page-id-343 .timeline li:nth-child(even) .timeline-panel:after{width:65px;height:1px;background:#058f94;border:none !important;right:-65px !important;top:50%;}.timeline li{margin-left:0px;}.timeline li .timeline-panel{border:0px solid #d2e3f9;-webkit-border-radius:0px;-moz-border-radius:0px;border-radius:0px;-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;}.timeline li .timeline-panel:before{display:none;}.timeline li:nth-child(2) .timeline-panel{background:#804880 !important;}.page-id-343 .timeline li:nth-child(2) .timeline-panel:after{background:#804880 !important;}.page-id-343 .timeline li:nth-child(2) .tl-circ{background:#804880 !important;border:5px solid #804880;}.timeline li:nth-child(3) .timeline-panel{background:#80a13e !important;}.page-id-343 .timeline li:nth-child(3) .timeline-panel:after{background:#80a13e !important;}.page-id-343 .timeline li:nth-child(3) .tl-circ{background:#80a13e !important;border:5px solid #80a13e;}.timeline li:nth-child(4) .timeline-panel{background:#f69320 !important;}.page-id-343 .timeline li:nth-child(4) .timeline-panel:after{background:#f69320 !important;}.page-id-343 .timeline li:nth-child(4) .tl-circ{background:#f69320 !important;border:5px solid #f69320;}.timeline li:nth-child(5) .timeline-panel{background:#0472ba !important;}.page-id-343 .timeline li:nth-child(5) .timeline-panel:after{background:#0472ba !important;}.page-id-343 .timeline li:nth-child(5) .tl-circ{background:#0472ba !important;border:5px solid #0472ba;}.timeline li:nth-child(6) .timeline-panel{background:#cb615b !important;}.page-id-343 .timeline li:nth-child(6) .timeline-panel:after{background:#cb615b !important;}.page-id-343 .timeline li:nth-child(6) .tl-circ{background:#cb615b !important;border:5px solid #cb615b;}.timeline{margin:0px;}.page-id-343 .timeline li{margin-top:-200px;}.page-id-343 .timeline li:nth-child(1){margin-top:0px;}.be-desc{height:190px;}.timeline:before{background-color:#000;}.vp-id-135 .vp-portfolio__item-img-wrap{height:244px;display:none !important;}.hm_box_sec img{margin:0px auto !important;}.home_btn_popup{position:fixed;right:0%;top:57.5%;width:135px !important;line-height:inherit;font-family:"Montserrat",Sans-serif !important;text-decoration:none;font-size:15px;font-weight:bold;fill:#fff;color:#fff !important;background-color:#e67225 !important;border-radius:7px 0px 0px 7px;padding:12px 10px 12px 20px;transition:.2s;text-align:center;z-index:99999;}.elementor-element-32c55d35{z-index:99999;}.home_btn_popup:hover{background-color:#000 !important;transition:.2s;}.home_btn_popup.popup2{top:62.8% !important;}.pum-theme-887 .pum-title,.pum-theme-lightbox .pum-title{display:none;}.pum-theme-887 .pum-container,.pum-theme-lightbox .pum-container{padding:60px 50px;border-radius:0px;border:none !important;box-shadow:none !important;}#popmake-894.pum-container.pum-responsive.pum-responsive-small{margin-left:-14%;width:25% !important;}#popmake-894 .caldera-grid .form-control{width:100%;height:48px;padding:12px 12px;border-radius:5px;font-weight:400;font-family:"Montserrat",sans-serif;}#popmake-894 .single{padding:0px !important;}#popmake-894 .caldera-grid .row{margin-left:0px;margin-right:0px;max-width:100%;}#popmake-894 .btn-default{background:#e67225 !important;padding:10px 0px !important;width:100%;color:#fff;font-weight:600;font-size:15px;text-decoration:none;border-radius:3px;border:2px solid rgba(0,0,0,0);font-family:"Montserrat",sans-serif;}#popmake-894 .btn-default:hover{background:#000 !important;border:2px solid #000;}#menu-policy-update li{float:left;padding:10px 20px;background:#f1f1f1;margin-right:5px;border:2px #f1f1f1 solid;border-bottom:0px;border-top-left-radius:5px;border-top-right-radius:5px;margin-left:0px !important;}#menu-policy-update li.current_page_item,#menu-policy-update li:hover{border:2px #fc9632 solid;border-bottom:0px;background:#fc9632;}#menu-policy-update li.current_page_item a,#menu-policy-update li:hover a{color:#fff;}#menu-policy-update{list-style-type:none;border-bottom:5px #fc9632 solid;width:100%;float:left;margin:0px;}#menu-tax-submission li{float:left;padding:10px 20px;background:#f1f1f1;margin-right:5px;border:2px #f1f1f1 solid;border-bottom:0px;border-top-left-radius:5px;border-top-right-radius:5px;margin-left:0px !important;}#menu-tax-submission li.current_page_item,#menu-tax-submission li:hover{border:2px #fc9632 solid;border-bottom:0px;background:#fc9632;}#menu-tax-submission li.current_page_item a,#menu-tax-submission li:hover a{color:#fff;}#menu-tax-submission{list-style-type:none;border-bottom:5px #fc9632 solid;width:100%;float:left;margin:0px;}#menu-workshop li{float:left;padding:10px 20px;background:#f1f1f1;margin-right:5px;border:2px #f1f1f1 solid;border-bottom:0px;border-top-left-radius:5px;border-top-right-radius:5px;margin-left:0px !important;}#menu-workshop li.current_page_item,#menu-workshop li:hover{border:2px #fc9632 solid;border-bottom:0px;background:#fc9632;}#menu-workshop li.current_page_item a,#menu-workshop li:hover a{color:#fff;}#menu-workshop{list-style-type:none;border-bottom:5px #fc9632 solid;width:100%;float:left;margin:0px;}#tab_btn{width:100%;}.color-accent,.color-accent-hover:hover,.color-accent-hover:focus,:root .has-accent-color,.has-drop-cap:not(:focus):first-letter,.wp-block-button.is-style-outline,a{color:#000;}.weekly_post_sec .elementor-post__read-more{color:#fff !important;font-family:"Montserrat",Sans-serif;font-size:14px;font-weight:500;letter-spacing:.2px;padding:12px 24px;background:#777;border-radius:5px;}.home .weekly_post_sec .weekly_update{height:267px;}.single-weekly_update h1.entry-title{font-size:32px;font-weight:600;color:#000;font-family:"Montserrat",sans-serif;}.single-weekly_update .post-meta-single{display:none;}.single-weekly_update .entry-content p{font-size:16px;line-height:24px;color:#4f4f4f;max-width:1170px !important;}.single-weekly_update .post-inner{padding-top:0rem;}.single-weekly_update .entry-header{padding:8rem 0 4rem;}.single-weekly_update .pagination-single a{align-items:baseline;display:flex;font-weight:400;letter-spacing:inherit;text-decoration:none;flex:1;font-size:16px;outline:none;color:#e67225;line-height:24px;font-family:"Montserrat",sans-serif;}.single-weekly_update .pagination-single a:hover{letter-spacing:inherit;text-decoration:none;outline:none;color:#000;}.single-weekly_update .pagination-single hr:last-child{margin:2rem 0 0rem 0;}.single-weekly_update .pagination-single hr:first-child{margin:0 0 2rem 0;}.section-inner.medium{max-width:1170px;}#menu-footer-menu-2 li{float:left;padding:0px 50px 0px 0px;margin:0px;}#menu-footer-menu-2 li a{text-decoration:none;color:#fff;font-size:14px;font-weight:500;font-family:"Montserrat",sans-serif;}.single .footer-nav-widgets-wrapper{display:none;}.single-weekly_update article{display:flex;flex-direction:column;}.single-weekly_update article header{order:2;}.single-weekly_update figure{order:1;}.single-weekly_update .post-inner.thin{order:3;}.single-weekly_update article nav{order:4;margin-bottom:50px;}.singular .featured-media-inner{position:relative;left:0px;width:100%;max-width:inherit;}.single .featured-media img{margin:0 auto;width:100%;}.elementor-element-583f5e1 .elementor-post__thumbnail__link{display:none;}.single .entry-content .elementor{max-width:1170px !important;}.single-weekly_update h1.entry-title{display:block;}.elementor-433 .elementor-element .elementor-icon-box-content .elementor-icon-box-title{margin-bottom:0px;margin-top:0px;}.elementor-1031 .elementor-icon-box-content .elementor-icon-box-title{margin:0px auto;}.elementor-accordion .elementor-tab-title{overflow:hidden;}.elementor-accordion-title b{width:100%;float:left;color:#ff7e00;font-size:14px;text-transform:uppercase;}.elementor-accordion-title span{width:100%;float:left;color:#ff7e00;font-size:15px;}.anchor li{padding:0px 15.5px !important;}.anchor li:nth-child(odd){background:#f1f1f1;}.anchor li:nth-child(1){background:#092e54;width:67px;}.anchor li:nth-child(1) span{color:#fff !important;}.abs1{margin:0px;position:absolute;top:258px;left:-10px;}.wup .elementor-column-wrap{overflow:hidden;}.abs1 h1{color:rgba(230,114,37,.07) !important;line-height:70px !important;text-transform:uppercase;}.ttp-grid-layout #ttp-template-2 #ttp-column-4 .ttp-primary-content .ttp-content-header{font-size:17px;font-family:"Montserrat",Sans-serif;font-weight:500;margin-bottom:7px;}.ttp-grid-layout #ttp-template-2 .ttp-primary-content .ttp-thumb-position{color:#5a5a5a;font-weight:500;font-family:"Montserrat",Sans-serif;}.ttp-grid-layout #ttp-template-2 .ttp-inner-whole-wrapper .ttp-thumb-social-link{display:none;}.ttp-grid-layout #ttp-template-2 .ttp-grid-thumb-wrapper .ttp-secondary-content{min-height:inherit;}.ttp-grid-layout #ttp-template-2 .ttp-secondary-content .ttp-thumb-address,.ttp-grid-layout #ttp-template-2 .ttp-secondary-content .ttp-thumb-telephone,.ttp-grid-layout #ttp-template-2 .ttp-secondary-content .ttp-thumb-emailaddress{color:#5a5958;font-family:"Montserrat",Sans-serif;font-weight:600;}.ttp-grid-layout #ttp-template-2 .ttp-inner-whole-wrapper .ttp-grid-thumb-wrapper{border:1px solid #d0cdcd;}.ttp-team-content-outer-wrap .ttp-grid-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-filter-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-list-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-carousal-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-flipster-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-thumbnail-layout-popup.ttp-popup-content-center,.ttp-team-content-outer-wrap .ttp-table-layout-popup.ttp-popup-content-center{height:auto;}.mCSB_container .ttp-team-member-content p{font-family:"Raleway",Sans-serif;font-size:15px;font-weight:500;letter-spacing:.3px;}.ttp-popup-content-center .ttp-content-header{font-size:20px;margin-top:10px;font-family:"Raleway",Sans-serif;font-weight:600;}.ttp-grid-layout #ttp-template-2 .ttp-expand-slide-out-click,.ttp-grid-layout #ttp-template-2 .ttp-expand-popup-click{background:#184171;}.header-footer-group.fixed-header{width:100%;position:fixed !important;background:#fff !important;}.datt h6{margin:0px 0px 20px 0px !important;}.single-weekly_update .entry-header{padding:8rem 0 2rem;}.entry-categories{display:none !important;}.cate{position:absolute;width:100%;top:-160px;left:0px;}.single-weekly_update .post-inner.thin{position:relative;}.single-weekly_update h1.entry-title{font-size:25px;}.menu-modal.active{z-index:9999;}.knwdge{padding-top:0 !important;margin-bottom:30px !important;}.widget-content img.image{width:auto;height:50px !important;}.widget-content img.image.wp-image-2887.attachment-full.size-full{float:left;margin-right:15px;margin-left:35.5%;}.widget.widget_media_image{margin-bottom:30px !important;}.post-3290 h3.elementor-post__title{height:221px !important;}.post-3272 h3.elementor-post__title{height:221px !important;}.post-3409 h3.elementor-post__title{height:221px !important;}.post-3290 a.elementor-post__read-more{display:none !important;}.post-3272 a.elementor-post__read-more{display:none !important;}.post-3409 a.elementor-post__read-more{display:none !important;}.post-3450 a.elementor-post__read-more{display:none !important;}.post-3450 h3.elementor-post__title{height:221px !important;}.post-3450 a.ind-tax{margin-top:32%;}a.ind-tax{font-size:14px !important;display:block;margin-top:41%;padding:9px 24px;line-height:8%;color:#fff !important;width:45%;background:#777;border-radius:6px;font-weight:500 !important;}.post-3290 .elementor-post__excerpt{display:none !important;}.post-3290 .elementor-post__title a{pointer-events:none;cursor:default;}.post-3409 .elementor-post__excerpt{display:none !important;}.post-3409 .elementor-post__title a{pointer-events:none;cursor:default;}.post-3272 .elementor-post__excerpt{display:none !important;}.post-3272 .elementor-post__title a{pointer-events:none;cursor:default;}.post-3272 .elementor-post__title a.ind-tax{pointer-events:initial;cursor:pointer;}.download-csv{font-family:"Montserrat",Sans-serif;font-size:20px;font-weight:500;text-transform:uppercase;background-color:#e67225;padding:14px 35px 14px 35px;color:#fff;border-radius:6px;margin:0px auto;display:table;}a.ind-tax{pointer-events:initial !important;cursor:pointer !important;}.slider-bbnr .swiper-slide-contents{padding:30px 50px 30px 50px;background-color:rgba(0,0,0,.46);margin-top:14em;}.table_section tr th{text-align:center;font-size:16px;font-weight:400;}.table_section tr td{font-size:14px;color:#6d6d6d;padding:10px 30px;font-weight:400;}.table_section tr td.cnt{text-align:center;}.post-6191 .elementor-post__read-more{display:none !important;}.weekly_post_sec .elementor-post.post-6191 .elementor-post__title{height:120px;overflow:visible;pointer-events:none;cursor:default;}.weekly_post_sec .elementor-post.post-6191 .elementor-post__title a.ind-tax{margin-top:48.6%;width:46%;pointer-events:initial !important;cursor:pointer !important;}.post-6581 .elementor-post__read-more{display:none !important;}.post-6581 h3.elementor-post__title{overflow:visible !important;}.weekly_post_sec .elementor-post.post-6581 .elementor-post__title a.ind-tax{margin-top:48.6%;width:46%;pointer-events:initial !important;cursor:pointer !important;}.post-6581 .elementor-post__title{cursor:default;pointer-events:none;}.post-7606 .elementor-post__read-more{display:none !important;}.post-7606 h3.elementor-post__title{overflow:visible !important;}.weekly_post_sec .elementor-post.post-7606 .elementor-post__title a.ind-tax{margin-top:40%;width:46%;pointer-events:initial !important;cursor:pointer !important;}.post-7606 .elementor-post__title{cursor:default;pointer-events:none;}.weekly_post_sec .post-8373 .elementor-post .elementor-post__title{overflow:visible;}.weekly_post_sec .post-8373 .elementor-post__read-more{display:none;}.single-weekly_update .entry-content p{font-family:"Montserrat",Sans-serif;}.weekly_post_sec .elementor-posts .post-8521 .elementor-post__title{overflow:visible;}.post-8521 a.ind-tax{font-size:14px !important;display:block;margin-top:18%;padding:9px 24px;line-height:8%;color:#fff !important;width:45%;background:#777;border-radius:6px;font-weight:500 !important;}.post-8521 .elementor-post__read-more{display:none;}.txt-ul li{font-family:"Montserrat",Sans-serif !important;font-size:16px;line-height:24px;color:#4f4f4f;max-width:1170px !important;}.txt-ul{margin:0px 0px 15px;}.fixed a{top:70.4% !important;}.hm_banner_sec .elementor-slide-description{font-family:"Montserrat",sans-serif !important;font-size:43px !important;color:#fff;line-height:55px !important;font-weight:400;}.hm_banner_sec .slide-btnn a:nth-child(1){font-family:"Montserrat",sans-serif;font-size:14px;color:#fff;margin-right:15px;font-weight:500;padding:12px 30px 12px 20px;line-height:18px !important;background-image:linear-gradient(158deg,#f54300,#f89e71);border-radius:5px;position:relative;}.hm_banner_sec .slide-btnn a:nth-child(2){font-family:"Montserrat",sans-serif;font-size:14px;color:#fff;font-weight:500;padding:12px 30px 12px 20px;background-image:linear-gradient(158deg,#062f67,#255ea8);border-radius:5px;position:relative;line-height:18px !important;}.hm_banner_sec .slide-btnn a:nth-child(2):after{position:absolute;content:"";top:15px;right:20px;width:7px;height:12px;background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Path-490.png") no-repeat;background-position:center;background-size:contain;}.hm_banner_sec .slide-btnn a:nth-child(1):after{position:absolute;content:"";top:15px;right:20px;width:7px;height:12px;background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Path-490.png") no-repeat;background-position:center;background-size:contain;}.slide-btnn{display:flex;margin-top:20px;}.hm_banner_sec .swiper-slide-contents .elementor-slide-heading{margin-bottom:0px !important;}.gce-tax-section .gst-srt-url{margin-bottom:0px !important;}.gce-tax-section .gst-srt-url2{margin-bottom:0px !important;}.gce-tax-section .gst-srt-url3{margin-bottom:0px !important;}.gce-tax-section .gst-srt-url:nth-child(1) h2{position:relative;background:#06254a;height:137px;}.gce-tax-section .gst-srt-url:nth-child(1) h2:after{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Group-900.png") no-repeat;width:30px;height:12px;top:60px;right:44%;}.gce-tax-section .gst-srt-url:nth-child(1) h2:before{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2023/01/tax.png") no-repeat;width:50px;height:62px;top:37px;left:11%;}.gce-tax-section .gst-srt-url:nth-child(2) h2{position:relative;background:#0a3364;height:137px;padding-top:2.5%;padding-bottom:0%;}.gce-tax-section .gst-srt-url:nth-child(2) h2:before{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2023/01/tax-1.png") no-repeat;width:66px;height:70px;top:32px;left:11%;}.gce-tax-section .gst-srt-url:nth-child(2) h2:after{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Group-900.png") no-repeat;width:30px;height:12px;top:60px;right:44%;}.gce-tax-section .gst-srt-url:nth-child(3) h2{position:relative;background:#123f77;height:137px;}.gce-tax-section .gst-srt-url:nth-child(3) h2:before{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2023/01/tax-2.png") no-repeat;width:61px;height:61px;top:37px;left:11%;}.gce-tax-section .gst-srt-url:nth-child(3) h2:after{position:absolute;content:"";background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Group-900.png") no-repeat;width:30px;height:12px;top:60px;right:44%;}.gce-tax-section .gst-srt-url h2{position:relative;padding:5% 0% 5% 20%;}.cor-tx li{font-size:15px;font-weight:400;font-family:"Montserrat",sans-serif;color:#f16119;margin-top:5px;}.cor-tx{margin:15px 0px 0px;}.engage-section .elementor-widget-tabs.elementor-tabs-view-horizontal .elementor-tab-desktop-title.elementor-active:after{background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Group-1143.png") no-repeat;left:45px;background-size:contain;width:33px;height:33px;border:none;top:113px;z-index:999;}.engage-section .elementor-widget-tabs.elementor-tabs-view-horizontal .elementor-tab-desktop-title{position:relative;padding-bottom:42px !important;width:25%;}.engage-section .elementor-widget-tabs.elementor-tabs-view-horizontal .elementor-tab-desktop-title:before{display:none;}.engage-section .elementor-tab-content{border:none !important;width:fit-content;display:block !important;float:left;text-align:center;}.elementor-widget-tabs.elementor-tabs-view-horizontal .elementor-tab-content{border:none !important;}.engage-section .elementor-widget-tabs.elementor-tabs-view-horizontal .elementor-tab-desktop-title.elementor-active{border:none !important;}.engage-section .elementor-swiper-button.swiper-button-disabled{opacity:.4;display:none;}.engage-section .elementor-swiper-button-prev{left:5px !important;}.engage-section .elementor-swiper-button-next{right:-20px !important;}.upev .owl-nav .owl-prev{left:-30px !important;}.hometab .eael-tabs-content{overflow:visible !important;}.upev .owl-nav .owl-next{right:-30px !important;}@media screen and (max-width:1024px){.post-3290 a.ind-tax{margin-top:33%;}.post-3272 a.ind-tax{margin-top:33%;}.page-id-4383 .main_con{width:29%;float:left;text-align:center;padding:0px;border:1px solid;border-color:#d4d4d4;margin:20px 21px;border-radius:6px;}.hm_banner_sec .swiper-slide-contents{max-width:calc(100% - 60px) !important;}.gce-tax-section::after{display:none;}.engage-section .elementor-swiper-button{z-index:9999;font-size:30px !important;}.engage-section .elementor-swiper-button.swiper-button-disabled{opacity:.6;}.ftr .elementor-nav-menu li{display:inline-flex;}.ftr .elementor-nav-menu a{padding:0px 8px 0px 8px !important;}.engage-section .elementor-swiper-button.swiper-button-disabled{opacity:.4;display:block;}}@media screen and (max-width:768px){.page-id-4383 .main_con{width:45%;float:left;text-align:center;padding:0px;border:1px solid;border-color:#d4d4d4;margin:16px 16px;border-radius:10px;}a.ind-tax-nov{top:unset !important;left:52px;}#site-header{z-index:999 !important;background:#e2e2e2 !important;}.timeline li:nth-child(6) .timeline-panel{height:552px;}.widget-content img.image.wp-image-2887.attachment-full.size-full{float:left;margin-right:9px !important;margin-left:33.2% !important;}.post-3290 a.ind-tax{width:48%;}.post-3272 a.ind-tax{width:48%;}}@media screen and (max-width: 600px){.page-id-343 .elementor img{width:44% !important;float:right;}.page-id-343 .elementor-343 .elementor-element.elementor-element-50e3aae .be-pack .timeline-panel{height:500px !important;}.page-id-328 .elementor-column-wrap.elementor-element-populated{margin:10px 0px 0px 0px !important;}.page-id-265 .elementor-column-wrap.elementor-element-populated{margin:10px 0px 0px 0px !important;}.page-id-343 .timeline li:nth-child(even) .timeline-panel:after{display:none;}.elementor-13 .elementor-element.elementor-element-951f005 > .elementor-element-populated{padding:0 !important;}.elementor-13 .elementor-element.elementor-element-fa7ba0e .elementor-repeater-item-f4a9d19 .swiper-slide-bg{background-position:17% !important;}.elementor-widget-be-timeline .be-pack .timeline-panel,.be-pack .timeline-panel p{color:#fff !important;}.fixed a{position:sticky;font-size:12px;font-weight:400 !important;padding:10px 0 10px 0;}.home_btn_popup{font-size:12px;font-weight:400 !important;}.fixed a{font-size:12px;font-weight:400 !important;padding:10px 0 10px 0;border-radius:0px 0 0 0px;}.home_btn_popup{font-size:12px;border-radius:0px 0 0 0px;padding:12px 5px 12px 5px;font-weight:400 !important;}.fixed a{bottom:0;top:inherit !important;left:0;position:fixed;padding:12px 0 12px 0;letter-spacing:.5px;}.home_btn_popup{top:inherit !important;position:fixed;left:134px;bottom:0px;}.home_btn_popup.popup2{top:inherit !important;position:fixed;left:270px;bottom:0;}.fixed a::before{content:"";width:315%;background-color:#e67225 !important;position:absolute;top:0px;left:0px;height:39px;z-index:9;}.elementor-button span{position:relative;z-index:9;}.menu-bottom{display:none;}.modal-menu ul li a{font-weight:400;font-size:16px;}.post-3290 a.ind-tax{width:53%;}.post-3272 a.ind-tax{width:53%;}}@media screen and (max-width:414px){.page-id-4383 .main_con{width:100%;float:left;text-align:center;padding:0px;border:1px solid;border-color:#d4d4d4;margin:8px 4px;}#menu-footer-menu li{float:none;padding:0px 0px 0px 0px;text-align:center;}#site-footer #sidebar p{font-size:11px;padding-top:21px;}.header-inner .toggle{outline:none;}.nav-toggle .toggle-inner{padding-top:0rem;}.page-id-343 .timeline li .tl-circ{margin-left:0px;}.page-id-343 .timeline li .timeline-panel::after{content:"";width:50px;height:1px;background:#058f94;border:none !important;left:-50px !important;top:49.2%;}.page-id-343 .timeline li{margin-top:0px;}ul.timeline li .tl-circ{left:25px;}.be-desc{height:auto;}.page-id-343 .elementor-343 .elementor-element.elementor-element-50e3aae .be-pack .timeline-panel{height:auto !important;overflow:hidden;}#site-header{z-index:999 !important;background:#e2e2e2 !important;}.fixed a{top:47.9%;}.home_btn_popup{top:56.6%;}.elementor-widget-be-timeline .be-pack .timeline-panel,.be-pack .timeline-panel p{color:#fff !important;}.widget_media_image .widget-content img.image.wp-image-2887.attachment-full.size-full{margin-left:3.2% !important;margin-bottom:30px;}img.image.wp-image-2889.attachment-full.size-full{margin-left:16px !important;}.post-3290 a.ind-tax{width:47%;}.post-3272 a.ind-tax{width:47%;}.slider-bbnr .elementor-slide-heading{padding:30px 10px 30px 10px;}.cate{top:-224px;}.postid-5663 .cate{top:-196px;}.postid-5629 .cate{top:-205px;}.postid-5613 .cate{top:-249px;}.home_btn_popup,.fixed .img a,.fixed a{display:none;}.fixed .img a{top:inherit !important;padding:0px;background:#fff !important;}.fixed a::before{height:auto;}.slider-bbnr .swiper-slide-contents{padding:10px 10px 10px 10px !important;margin-top:7em;}.slider-bbnr .elementor-slide-heading{padding:10px 10px 10px 10px;margin-bottom:10px !important;}.main_con{width:90%;float:left;text-align:center;padding:0px;border:1px solid;border-color:#d4d4d4;margin:20px auto;border-radius:6px;}.elementor-10591 .elementor-element.elementor-element-951f005 > .elementor-element-populated > .elementor-widget-wrap{padding:0px 0px 0px 0px !important;}.ftr .elementor-nav-menu a{padding:5px 8px 5px 8px !important;display:block;}.ftr .elementor-nav-menu li{display:block;width:100%;text-align:center;}.hometab li{margin:0rem 0rem 5px 0rem;}.hm_banner_sec .elementor-slide-description{font-size:30px !important;line-height:40px !important;}}@media screen and (max-width:375px){.postid-5663 .cate{top:-214px;}}@media screen and (max-width:360px){.be-pack .timeline-panel p{color:#000 !important;}.slider-bbnr .elementor-slide-heading{padding:30px 10px 30px 10px;}}@media screen and (max-width:375px){}@media screen and (max-width:320px){.fixed a{top:41%;}.home_btn_popup{top:53.7%;}.be-pack .timeline-panel p{color:#000 !important;}.post-3290 a.ind-tax{width:55%;}.post-3272 a.ind-tax{width:55%;}.slider-bbnr .elementor-slide-heading{padding:30px 10px 30px 10px;}}.weekly_post_sec .elementor-posts .elementor-post__title{height:120px;overflow:hidden;}.singular .intro-text{font-size:18px;line-height:1.375;color:#ff7800;font-family:"Montserrat",Sans-serif;font-weight:600;text-transform:capitalize;letter-spacing:-.2px;}.engage-section .elementor-testimonial__image img{width:auto;height:64px;}.engage-section .elementor-testimonial__image{position:relative;}.engage-section .elementor-testimonial__image::after{content:"";width:33px;height:33px;border-radius:19px;background:url("https://cdn-ilcijad.nitrocdn.com/lXGCZNOTcuNanqMCALlaUBXhQEgKfHNt/assets/images/optimized/rev-5eb7dbd/usindiataxforum.org/wp-content/uploads/2020/11/Group-1143.png") top left no-repeat;position:absolute;top:77px;left:50%;transform:translateX(-50%);-o-transform:translateX(-50%);-moz-transform:translateX(-50%);-webkit-transform:translateX(-50%);opacity:0;}.engage-section .elementor-testimonial__image img{filter:grayscale(100%);opacity:.4;}.engage-section .swiper-slide:hover .elementor-testimonial__image img{filter:grayscale(0%);opacity:1;}.engage-section .swiper-slide:hover .elementor-testimonial__image::after{opacity:1;}.engage-section .swiper-slide:hover .elementor-testimonial__text{color:#051b34 !important;}.engage-section .elementor-main-swiper::after{content:"";width:100%;height:2px;background:#051b34;position:absolute;top:90px;}.elementor-main-swiper{position:relative;}.hometab li{line-height:1.5;margin:0rem 2rem 0 0rem;}.hometab .uc_classic_carousel_placeholder{padding:0px 0px 0px 0px !important;}.hometab .uc_classic_carousel_placeholder img{height:auto !important;}.hometab .eael-tab-content-item{padding:0px !important;margin-top:30px;}.upev .uc_classic_carousel_content{padding:20px 20px 20px 20px !important;text-align:left;text-align:center;align-items:center;justify-content:center;}.upev .ue-item{min-height:329px !important;background-color:#ededed;}.upev .ue-item:hover{background:#f16119 !important;}.upev .ue-carousel-item{border-width:0px !important;}.gce-forum-right .elementor-element{margin-bottom:0px !important;}.gce-tax-section{position:relative;overflow:hidden;}.gce-tax-section .elementor-container{z-index:1;}.gce-tax-section::before{content:"";width:100%;height:100%;top:0px;left:0px;position:absolute;background:#051b34;}.hmnws .uc_image_carousel_placeholder{position:relative;}.gce-forum-right .elementor-image-box-img img{float:right;max-height:60px;width:auto;}.gce-forum-right{position:relative;}.gce-tax-section::after{content:"";width:100%;height:100%;top:0px;left:50%;position:absolute;background-color:#06254a;background-image:repeating-linear-gradient(180deg,#06254a 0%,#06254a 33.33%,#06254a 33.33%,#0a3364 33.33%,#0a3364 66.66%,#0a3364 66.66%,#123f77 66.66%,#123f77 100%);}.hmnws .uc_image_carousel_placeholder::after{content:"";position:absolute;left:0;top:0;width:100%;height:100%;display:inline-block;background-image:linear-gradient(to bottom,rgba(0,0,0,0),rgba(2,17,35,1) 85%);}.hmnws .uc_image_carousel_content{position:absolute;bottom:0px;left:30px;}.hmnws .uc_more_btn{background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71);}.hmnws .owl-next,.hmnws .owl-prev{width:50px !important;height:50px !important;line-height:50px !important;font-size:20px !important;background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71) !important;color:#fff !important;border-radius:10px !important;top:37% !important;}.hmnws .owl-prev{left:-36px !important;}.hmnws .owl-next{right:-36px !important;}.hometab .owl-next,.hometab .owl-prev{width:50px !important;height:50px !important;line-height:50px !important;font-size:20px !important;background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71) !important;color:#fff !important;border-radius:10px !important;}.hometab .eael-tab-inline-icon{display:-webkit-inline-box !important;}.hometab ul li{background-image:linear-gradient(to bottom right,#fff 30%,#fff) !important;border:2px #f54300 solid;width:auto !important;border-radius:10px 10px 0px 0px;color:#f16119;font-weight:500;}.hometab ul li .eael-tab-title{margin-left:0px !important;}.hometab ul li.active{background-color:#444;color:#fff;background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71) !important;border:2px #f54300 solid;width:auto !important;}.hometab ul li:hover{background-color:#444;color:#fff;background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71) !important;border:2px #f54300 solid;width:auto !important;}.eael-tabs-nav{position:relative;}.eael-tabs-nav::after{content:"";height:2px;width:100%;background-image:linear-gradient(to bottom right,#f54300 30%,#f89e71) !important;position:absolute;bottom:0px;left:0px;}.fxd .elementor-button{width:115px !important;padding-left:10px !important;padding-right:10px !important;}.hometab .owl-prev{left:0px !important;}.hometab .owl-next{right:0px !important;}.eael-grid-post-excerpt .eael-post-elements-readmore-btn{max-height:500px !important;}.post-password-form{max-width:1180px;margin:0px auto;min-height:70vh;display:flex;flex-direction:column;justify-content:center;align-items:center;}.post-password-form label{display:block;font-size:1.6rem;font-weight:400;margin:0 0 .5rem 0;margin:0px auto;max-width:100%;width:40%;}.post-password-form input[type="submit"]{padding:10px 20px;margin:10px auto 0px;display:table;font-size:15px;text-decoration:none !important;background-color:#06254a;}.post-password-form p{width:100%;text-align:center;}.elementor-10591 .elementor-element.elementor-element-b069c6e:not(.elementor-motion-effects-element-type-background) > .elementor-widget-wrap,.elementor-10591 .elementor-element.elementor-element-b069c6e > .elementor-widget-wrap > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#103464;}.ra .elementor-tab-title.elementor-active{background-color:#ef6a00;border-style:none;border-radius:30px 30px 30px 30px;color:#fff !important;padding:12px 30px !important;font-size:16px;line-height:20px !important;}.ra .elementor-tab-title{background-color:#666;border-style:none;border-radius:30px 30px 30px 30px;color:#fff !important;padding:12px 30px !important;font-size:16px;line-height:20px !important;}.ra.elementor-widget-tabs .elementor-tabs-wrapper{overflow:hidden;gap:15px;display:flex;align-items:center;justify-content:center;}.ra .elementor-tab-content{padding:30px 0px;}.gbl-nws .elementor-section{padding:0px;}.gbl-nws .elementor-container{gap:50px;align-items:center;}.gbl-nws .elementor-heading-title a{color:#000 !important;font-size:20px !important;line-height:24px !important;}.gbl-nws .elementor-button{background-color:#ef6a00;border-style:none;border-radius:30px 30px 30px 30px;color:#fff !important;padding:10px 30px !important;font-size:16px;line-height:20px !important;}.gbl-nws .elementor-swiper-button{color:#ef6a00 !important;}.vgt .elementor-widget-text-editor li a{color:#f90 !important;}@media screen and (max-width:600px){.ra .elementor-tabs-wrapper{display:none !important;}.ra .elementor-tab-title{margin-bottom:10px !important;}.ra .elementor-tab-content{padding:0px 0px;}}.tax-form-group .elementor-form-fields-wrapper .elementor-field-textual{padding:1rem .5rem !important;}.tax-form-group .elementor-field-option label b{display:inline-block;font-size:18px;margin-bottom:5px;}.tax-form-group .elementor-field-option label span{display:inline-block;margin-left:25px;margin-bottom:5px;}.tax-form-group button:hover{text-decoration:none !important;}#menu-research-menu li{float:left;padding:10px 20px;background:#f1f1f1;margin-right:5px;border:2px #f1f1f1 solid;border-bottom:0px;border-top-left-radius:5px;border-top-right-radius:5px;margin-left:0px !important;}#menu-research-menu li.current_page_item,#menu-research-menu li:hover{border:2px #fc9632 solid;border-bottom:0px;background:#fc9632;}#menu-research-menu li.current_page_item a,#menu-research-menu li:hover a{color:#fff;}#menu-research-menu{list-style-type:none;border-bottom:5px #fc9632 solid;width:100%;float:left;margin:0px;}@media only screen and (max-width: 2399px){.elementor-element.elementor-element-902f3bf .eael-filterable-gallery-item-wrap{width:25%;}}@media only screen and (max-width: 1024px){.elementor-element.elementor-element-902f3bf .eael-filterable-gallery-item-wrap{width:50%;}}@media only screen and (max-width: 767px){.elementor-element.elementor-element-902f3bf .eael-filterable-gallery-item-wrap{width:100%;}}