Income tax vide Circular No. 7/2020 dated 4th March 2020 provides a FAQ(Frequently Asked Questions) list for a simple understanding of the applicability of vivad se viswas scheme for the existing appeals of taxpayers under several authorities and also many other questions regarding the scheme. Follow the link for the whole circular.
https://www.incometaxindia.gov.in/communications/circular/circular_no_7_2020.pdf