Companies Act, 2013
227.
Legal
advisers and bankers not to disclose certain information.
Nothing
in this Chapter shall require the disclosure to the Tribunal or to the Central
Government or to the Registrar or to an inspector appointed by the Central
Government—
a. by a legal adviser,
of any privileged communication made to him in that capacity, except as
respects the name and address of his client; or
b. by the bankers of any
company, body corporate, or other person, of any information as to the affairs
of any of their customers, other than such company, body corporate, or person.