Enhancement notice treatment: notices issued after 31 January 2020 but before the circular date count for Vivad se Vishwas. Enhancement notices issued by CIT(A) after 31 January 2020 but before the date of the circular must be taken into account for determining the amount payable under Vivad se Vishwas, whereas enhancement notices issued on or after the date of the circular but on or before 31 December shall not be taken into account for that determination.