Here's what the source code means.

<form method="post" action="/cgi/file.asp" name="Input">

As you already know, a form must be enclosed within <form> tags.
Method helps define how the form data will be handled.
Post sends the server a POST request along with a copy of the form's contents to the recipient URL.
Action identifies the URL for the input-handling (form handler) program on the server that receives a form's input.
Name assigns a name to the form. Naming a form is very important since it makes it possible to control it with a scripting language.

<p> <font face="Arial, Helvetica, sans-serif" size="2">Name:
<input type="text" name="Name">

This is the first text box in the form. It will store the name of the person submitting the form.
Input defines an input object within a form.
Type attribute values provide a wide range of input displays and types for form input. Such values can be "text", "button", "checkbox", "radio", "submit", "reset", etc.
Name assigns a name to the field.

<br>
E-mail:
<input type="text" name="E-mail">

This is the second text box in the form. It will store E-mail information.

<br>
Comments<br>
<textarea name="comments" cols="15" rows="5"></textarea>

Textarea is used for longer text fields. It basically serves the same purpose of a text field.
Name assigns a name to the textarea.
Cols sets the width of the text area on screen.
Rows specifies the number of lines of text that can be entered into the textarea.

<br>
<input type="submit" name="Submit" value="Submit">
<input type="reset" name="Submit2" value="Reset">
</font></p>

Submit sends the form data to the form handler.
Reset clears a form's contents.
</form>

See the form here.