Vivad se Vishwas eligibility for appeals against intimation depends on specified adjustments recorded in the intimation. Appeals against intimation under section 143(1) are eligible for settlement under Vivad se Vishwas only if the intimation contains an adjustment falling within the specified adjustment heads enumerated in clause (a) of section 143(1), namely the items listed in sub clauses (iii) to (vi); absent such an adjustment, the scheme provides no separate settlement option for appeals against intimations.