Companies Act, 2013
457.
Nondisclosure
of information in certain cases.
Notwithstanding
anything contained in any other law for the time being in force, the Registrar,
any officer of the Government or any other person shall not be compelled to
disclose to any court, Tribunal or other authority, the source from where he
got any information which—
a. has led the Central
Government to order an investigation under section 210; or
b. is or has been
material or relevant in connection with such investigation.