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.