Q1. Which appeals are covered under the Vivad se Vishwas?

 Appeals, writs, SLPs, arbitration (filed by Department or taxpayer) filed on or before 31 Jan 2020.
 Orders for which time for filing appeal has not expired on 31 Jan 2020.
 Cases pending before Dispute Resolution Panel (DRP).
 Cases where DRP issued direction on or before 31 Jan 2020 but order has not yet been passed.
 Cases where assessee filed revision application under section 264 on or before 31 Jan 2020.
 Dispute where payment has already been made shall also be eligible.

The pending appeal, writ, SLP, arbitration could be against-
 Disputed tax (including interest or penalty on such disputed tax) in relation to an
assessment or reassessment order
 Disputed interest, disputed penalty or disputed fees where there is no disputed tax.
 Disputed tax can also include the tax determined on default in respect of tax deducted at source
(TDS) or tax collected at source (TCS).
 Disputed tax shall include tax on enhancement notice