Explanation:

Equalisation Levy also called the Google Tax is the taxation on non-resident e-commerce operators / service providers.
The collection of Equalisation Levy in India stood at Rs.2057 crore for FY 2020-21 and has doubled in comparison to the previous years. The increase in equalisation levy comes at the backdrop of US proposing retaliatory tariffs of up to 25 per cent on Indian goods like shrimps, basmati rice.