Are cases pending before DRP covered? What if the assessee has not filed objections with DRP and the AO has not yet passed the final order?

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..... direction on or before the specified date as well as a person in whose case the DRP has issued directions but the AO has not passed the final assessment order on or before the specified date, is eligible under Vivad se Vishwas . It is further clarified that there could be a situation where the AO has passed a draft assessment order before the specified date. Assessee decides not to file obj .....

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