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Section 2

. Ins. by Act 32 of 2019, s. 90 (w.e.f. 1-10-2020).

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2 . Ins. by Act 32 of 2019, s. 90 (w.e.f. 1-10-2020). issue, grant, receipt or payment, as the case may be, is effected by means of such electronic form as may be prescribed by the Central Government or the State Government, as the case may be. (2) The Central Government or the State Government shall, for the purpose of sub-section (1), prescribe— (a) the manner and format in which such electronic forms and documents shall be filed, created or issued; and (b) the manner or method of payment of any fee or charges for filing, creation or issue of any electronic document under clause (a).]