The Companies Act, 1956
635AA. Non-disclosure of information in certain cases.
Notwithstanding anything contained in any other law for the time being in force, the Registrar, any officer of Government or any other person shall not be compelled to disclose to any Court, tribunal or other authority whence he got any information which-
(b) is or has been material or relevant in connection with such special audit or investigation.]
1 The words and figures “247, 248 or 249” substituted by the Companies (Amendment) Act, 2000, w.e.f. 14th. December, 2000.