The Companies Act, 2013
Section 227 : Legal Advisers and Bankers Not to Disclose Certain Information
Legal Advisers and Bankers Not to Disclose Certain Information.
227. 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.