Vivad se Vishwas coverage: pending tax appeals and alternative dispute resolution proceedings may be brought within the scheme. Vivad se Vishwas covers appeals and related proceedings pending on the specified date before Commissioner (Appeals), the Income Tax Appellate Tribunal, High Courts and the Supreme Court, including writs and special leave petitions; cases where the order is passed but the appeal period remains unexpired; objections pending with the Dispute Resolution Panel or where DRP directions await final AO orders; revision applications pending before Principal Commissioner or Commissioner; and initiated arbitration, conciliation or mediation proceedings under the statute.