Tasks (called the Later Board on Desktop) helps you keep track of emails you want to come back to later.
To add an email to Tasks, open it, tap the 3-dot menu, and choose Reply Today or Reply Later depending on when you want to handle it.
To see your Tasks, tap the Apps tab in the bottom bar and open the Tasks card. You can also give Tasks a slot on the bottom bar itself, from Customize at the top of the Apps screen — see the bottom bar. On Desktop, click the Later Board icon in the left sidebar (below Contacts).
The columns are the same everywhere, only laid out to fit. On a phone they are pills across the top — Today, Later and Done — each carrying a count, and you move between them one at a time. On Desktop and tablet the Later Board sets the same columns side by side, so you can see at a glance what still needs a reply. The + beside the columns adds one of your own.