Vivad se Vishwas eligibility: arbitration-pending cases may apply; disputed tax equals tax plus surcharge and cess on disputed income. An assessee with a matter pending in arbitration may apply under Vivad se Vishwas despite absence of any pending appeal; the applicant must furnish relevant details in the declaration form and the disputed tax is the tax on the disputed income, including surcharge and cess, that is the subject of the arbitration.