Eligibility under Vivad se Vishwas: Declarations under section 158A/158AA deemed pending appeal if filed by 31 January 2020. Declarations or applications filed under section 158A or section 158AA on or before 31 January 2020 shall be deemed to be pending appeals as on 31 January 2020 for the purposes of Vivad se Vishwas, making those matters eligible under the scheme subject to its other operative conditions.