The Companies Act, 2013
Section 457 : Nondisclosure of Information in Certain Cases
457. 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;
(b) is or has been material or relevant in connection with such investigation.