Vivad se Vishwas eligibility and computation rules clarified, fixing cut off status for appeals and modelling disputed tax allocation. Clarifications explain that eligibility under the Direct Tax Vivad se Vishwas Act, 2020 is determined by the status of appeals, writs, arbitrations or statutory filings as on 31 January 2020, with specified exceptions; computation rules require inclusion of enhancement notices and additional grounds filed by that cut off, aggregation of repeated additions with the higher tax taken where applicable, and allocation of identifiable prepaid taxes to corresponding income while unidentifiable prepaid taxes are apportioned against remaining liabilities.