Indian Evidence Act, 1872
125. Information as to commission of offences
No Magistrate or
Police –Officer shall be compelled to say whence he got any information as to
the commission of any offence, and no Revenue- Officer shall be compelled to
say whence he got any information as to the commission of any offence against
the public revenue.
Explanation -
"Revenue-officer" in this section means any officer employed in or
about the business of any branch of the public revenue.]