Eligibility under Vivad se Vishwas: pending DRP matters and draft assessment orders may be settled if final order is absent. Eligibility under Vivad se Vishwas includes cases where objections were filed but DRP gave no directions by the specified date, where DRP gave directions but the AO did not pass the final order by that date, and where a draft assessment order was issued and the assessee did not file DRP objections. Disputed tax is computed on the draft order in the latter case, and the declarant must state in Form No. 1 that time to file DRP objections has not expired.