Companies Act, 1956
Sec 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
(a) has led the Central Government to direct a
special audit under section 233A or to order an investigation under section
235, 237 or 247 ; or
(b) is or has been material or relevant in
connection with such special audit or investigation.