This document provides 24 Frequently Asked Questions (FAQs) regarding the scope and eligibility for the Direct Tax Vivad se Vishwas Act, 2020. It clarifies which types of appeals, petitions, and arbitration cases are covered, and how disputed tax is calculated. The FAQs are useful for taxpayers and tax professionals seeking to understand the scheme's applicability, including specific scenarios like pending appeals, paid demands, search and seizure cases, and disputes related to penalties or interest. It helps determine eligibility and navigate the process for settling income tax disputes.