body{
margin:0px;
padding:0px;
font-family:arial;
}



.tp-lnks {font-family:verdana,arial; font-size:11px; 
color:#000000;line-height:21px;padding:2px 10px 0px 5px;}
.tp-lnks a{color:#000000;text-decoration:none;}
.tp-lnks a:hover{color:#333333; text-decoration:underline;}

.pg-hd {font-family:verdana,arial; font-size:21px;color:#3FA8CF;}

.pg-hd1 {font-family:verdana,arial; font-size:19px;color:#EF9F04;}

.new-pg-hd {font-family:verdana,arial; font-size:15px;color:#3FA8CF;padding:0px 0px 0px 172px;}
.new-pg-hd a{color:#3FA7CF; text-decoration:none;font-weight:bold;}
.new-pg-hd a:hover{color:#000000; text-decoration:underline;}

.txt {font-family:verdana,arial; font-size:12px; color:#000000; line-height:17px;text-align:justify;}
.txt b.heading{color:#5C3C00; font-size:18px;}
.txt b.hd{color:#5C3C00; font-size:15px;}
.txt b.hd1{color:#333; font-size:13px;}
.txt b.hd2{color:#FFA800; font-size:12px;}
.txt b.hd3{color:#FF7E00; font-size:13px;}
.txt a{color:#333333; text-decoration:none;font-weight:bold;}
.txt a:hover{color:#000000; text-decoration:underline;}

.txt3 {font-family:verdana,arial; font-size:12px; color:#3FA7CF; line-height:17px;}
.txt3 a{color:#3FA7CF; text-decoration:none;font-weight:bold;}
.txt3 a:hover{color:#000000; text-decoration:underline;}


.new-txt3 {font-family:verdana,arial; font-size:12px;
color:#3FA7CF;line-height:17px;padding:0px 0px 0px 50px;}
.new-txt3 a{color:#3FA7CF; text-decoration:none;}
.new-txt3 a:hover{color:#000000; text-decoration:underline;}

.rt-punch {font-family:verdana,arial; font-size:13px; color:#ffffff; font-weight:bold;}

.rt-punch1 {font-family:verdana,arial; font-size:13px; color:#000000; font-weight:bold;}

.indian{font-family:verdana,arial; font-size:11px;color:#FFFFFF;background-color:#3FA8CF;line-height:20px;margin-bottom:10px;}

.bt-ser-lnks {font-family:verdana,arial; font-size:11px; color:#000000; line-height:17px;}
.bt-ser-lnks a{color:#000000; text-decoration:none;}
.bt-ser-lnks a:hover{color:#333333; text-decoration:underline;}


.bt-lnks {font-family:verdana,arial; font-size:12px; color:#000000; font-weight:bold;}
.bt-lnks a{color:#000000; text-decoration:none;}
.bt-lnks a:hover{color:#333333; text-decoration:underline;}

.footer {font-family:verdana,arial; font-size:11px; color:#000000;}
.footer a{color:#000000; text-decoration:none;}
.footer a:hover{color:#333333; text-decoration:underline;}

.hm-lnks {font-family:verdana,arial; font-size:12px; color:#000000;}
.hm-lnks b.sb-hd{color:#3FA8CF; font-size:12px;}
.hm-lnks b.sb-hd a{color:#3FA8CF; text-decoration:none;}
.hm-lnks b.sb-hd a:hover{color:#333333; text-decoration:underline;}
.hm-lnks a{
	color:#000000;
	text-decoration:none;
	font-size:11px;}

.hm-lnks a:hover{
	color:#000000;
	text-decoration:underline;}

.bt-lnks a{color:#6C6C6C; text-decoration:none;}
.bt-lnks a:hover{color:#333333; text-decoration:underline;}

.raq {font-family:verdana,arial; font-size:11px; color:#1C80BF; padding-left:10px;}
.raq a{color:#1C80BF; text-decoration:none;}
.raq a:hover{color:#6C6C6C; text-decoration:underline;}

h1 {font-family:verdana,arial; font-size:21px; color:#000000;}

.lft-lnks{
	font-family:verdana,arial;
	font-size:10px;
	color:#FFFFFF;font-weight:bold;}

.lft-lnks UL{
	margin:0px;
	padding:0px;}

.lft-lnks UL LI{
	background-image:url("bullet.jpg")/*tpa=http://www.charteredaccountant-india.com/gifs/bullet.jpg*/ no-repeat 5 5;
	margin-top:5px;
	padding-bottom:5px;
	border-bottom:1px solid #FFFFFF;
	padding-left:5px;
	font-weight:bold;
	text-transform:uppercase;}

.lft-lnks UL LI a{
	padding-left:10px;
	color:#FFFFFF;
	text-decoration:none;}

.lft-lnks UL LI a:hover{
	color:#FFFFFF;
	text-decoration:underline;}

.lft-lnks UL LI ul li{
	list-style:none;
	margin-top:3px;
	padding-bottom:3px;
	font-weight:NORMAL;
	text-transform:CAPITALIZE;
	BACKGROUND:NONE;
	BORDER:0PX;
	margin-left:3px;}

.lft-lnks UL LI ul li A{
	padding:0px;}

.lft-lnks a{
	color:#FFFFFF;
	text-decoration:none;}

.lft-lnks a:hover{
	color:#FFFFFF;
	text-decoration:underline;}

.call {font-family:verdana,arial; font-size:12px; color:#000000;
line-height:17px;padding:5px 15px 15px 8px;}

.enquiry {font-family:verdana,arial; font-size:12px; color:#000000;
line-height:17px;padding:0px 0px 0px 0px;}
.enquiry a{color:#FFFFFF;text-decoration:none;}

.enquiry a:hover{color:#000000;text-decoration:underline;}

.txt1 {font-family:verdana,arial; font-size:12px; color:#000000; line-height:17px; padding:5px;}
.txt1 a{color:#333333; text-decoration:none;}
.txt1 a:hover{color:#000000; text-decoration:underline;}

.sublink {font-family:verdana,arial; font-size:12px; color:#000000; line-height:17px; padding:5px;}
.sublink a{color:#333333; text-decoration:none;}
.sublink a:hover{color:#000000; text-decoration:underline;}

.chartered{font-family:verdana,arial; font-size:18px;color:#3FA8CF;line-height:17px;}

.chartered1{font-family:verdana,arial; font-size:18px;color:#3FA8CF;line-height:17px;padding-left:7px;}

.name{font-family:verdana,arial; font-size:10px;color:#000000;line-height:17px;padding:0px 10px 0px 70px;}


.name1{font-family:verdana,arial; font-size:10px;color:#000000;line-height:17px;padding:0px 2px 0px 50px;}

.new-hm-lnks {font-family:verdana,arial; font-size:12px;color:#000000;padding:5px 5px 5px 5px;}
.new-hm-lnks b.sb-hd{color:#3FA8CF; font-size:12px;}
.new-hm-lnks b.sb-hd a{color:#3FA8CF; text-decoration:none;}
.new-hm-lnks b.sb-hd a:hover{color:#333333; text-decoration:underline;}
.new-hm-lnks a{
	color:#000000;
	text-decoration:none;
	font-size:11px;}

.new-hm-lnks a:hover{
	color:#000000;
	text-decoration:underline;}

.new-txt {font-family:verdana,arial; font-size:12px; color:#000000; line-height:17px;text-align:justify;}

.click-here{
	font-family:verdana,arial;
	font-size:11px;
	color:#FFFFFF;font-weight:bold;}

.click-here a{
	color:#FFFFFF;text-decoration:none;}

.click-here a:hover{
	color:#ffff00;text-decoration:underline;}



.enq-line{background-color:#e3f0ff;height:3px;}
.enq-color1{background-color:#ebf4ff;padding:9px 12px 12px 12px;}
.enq-color2{background-color:#f4f9ff;padding:9px 12px 12px 12px;}
.enq-head{color:#046294;font-size:12px;}
.enq-head b{font-size:13px;}
.enq-status{font-family:arial;font-size:12px;}
.enq-text{font-size:12px;color:#000000;padding-top:9px;}
.enq-code{font-size:12px;color:#000000;}
.enq-optional{font-size:11px;color:#666666;margin-left:4px;}
.enq-textarea {background-color:#FFFFFF;border:1px solid #c6dcf1;width:572px;font-family:arial;font-size:12px;}

.field {background-color:#FFFFFF;border:1px solid #c6dcf1;font-family:arial;font-size:12px;}
.field1 {background-color:#FFFFFF;border:1px solid #c6dcf1;COLOR:#cccccc;font-family:arial;font-size:12px;}
.field3 {background-color:#FFFFFF;border:1px solid #c6dcf1;width:65px;margin:0px 10px 0px 4px;height:24px;font-size:18px;}
.submit {background:url("submit.gif")/*tpa=http://www.charteredaccountant-india.com/gifs/submit.gif*/ no-repeat;font-family:arial;color:#ffffff;font-size:17px;
height:32px;width:180px;text-align:center;font-weight:bold;cursor:pointer;border:0px;padding-left:17px;}