Business VIEW: Govt must clarify on nuances of Equalisation Levy 2.0 to avoid litigation Updated : July 14, 2020 07:11 PM IST Equalisation Levy 2.0 applies to non-resident e-commerce operators (‘EOP’) with digital or e-commerce facility or platform for the online sale of goods and/or online provision of services. A key question in EL 2.0 is whether contracts merely concluded over emails/website come under the purview of ‘online’ or ‘digital’ sale. The government on July 4 amended the existing tax payment challan (ITNS 285) to facilitate payment of EL 2.0. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.