This document provides a summary of the Vivad se Vishwas Scheme, 2020, designed to resolve tax disputes. It outlines which appeals are covered, including those pending before various courts, and clarifies non-applicable cases such as those involving search and seizure or offshore assets. The summary details the calculation of amounts payable based on the nature and timing of the dispute, and explains the simple steps taxpayers need to follow to avail the scheme, including filing a declaration and waiving further legal remedies.