Section 90(2) in The Information Technology Act, 2000
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the electronic form in which filing, issue, grant, receipt or payment shall be effected under sub-section (1) of section 6;(b)for matters specified in sub-section (2) of section 6;(c)any other matter which is required to be provided by rules by the State Government.
