Section-87 Power of Central Government to make rules. –
(1) The Central Government may, by notification in the Official Gazette and in the Electronic Gazette, make rules to carry out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matter, namely:-
(a) the manner in which any information or matter may be authenticated by means of digital signature under section 5;
(b) the electronic form in which filing, issue, grant or payment shall be effected under sub-section (1) of section 6