Hello Varishwar Tripathi
Welcome to Microsoft Q&A Platform, thanks for posting your query here.
Apologize for the delayed response.
I am sharing some docs that can help you to understand how does it work.
https://learn.microsoft.com/en-us/azure/virtual-desktop/autoscale-scaling-plan?tabs=pooled-autoscale
https://learn.microsoft.com/en-us/azure/virtual-desktop/autoscale-scenarios?source=recommendations
In general, it is recommended to have a lower capacity threshold for ramp-down (off peak hours) than for ramp-up (peak hours) for better cost efficiency. But the settings also depends on the actually pattern of your business hours, currently scaling plan can only work in its configured time zone (when creating the scaling plan, you need to choose a time zone for the scaling plan).
Also one approach to create a scaling plan based on activity is covered in this Microsoft Mechanics video (https://www.youtube.com/watch?v=L9j_pSBVGy4&t=434s)
Hope this helps.