Whether enhancement notice issued by CIT(A) post 31st Jan 2020 is to be taken into account for computation of disputed tax?

Ans. Enhancement notice issued by CIT(A) after 31^st Jan, 2020 but before the date of issue of this circular shall be required to be taken into account for determining amount payable under Vivad se Vishwas. However, the enhancement notice issued on or after the date of this circular but on or before 31st December shall not be taken into account for determining amount payable under Vivad se Vishwas.