The simplest case is that of a light returned from a plane surface, ignoring any refraction or extinction.
Fig 2.3.1.2: Plane parallel, no refraction, with absorption
Image: AT2-ELS
The SZA and VZA are independent of altitude!
Fig 2.3.1.3: Spherical, no refraction, with absorption
Image: AT2-ELS
SZA and VZA depend on altitude with larger values in the lower layers!
For photochemically active species, this has also an impact on the local concentration.