You cannot carry both a normal and enhanced scroll of the same type at once. In Reincarnation difficulty, occult scrolls can be enhanced, either increasing it's bonus and/or reducing any downsides.
It can then be found by other means mentioned above. Once unlocked, the scroll will appear as an achievement reward. Some scrolls have an unlock requirement indicated in the Logbook. These scrolls can then be picked up by any player. Players can share scrolls by Pinging the scroll (default key is V) or by opening their character menu and holding right click on the scroll to discard it. Whenever a new scroll appears, it will only be visible to the intended player.
Occult Scrolls are objects which can be picked up to gain passive effects.