law: Companies Act, 2013 
  457.
  
    Nondisclosure
  
  of information in certain cases.
  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; or
  b.     is or has been
  
  material or relevant in connection with such investigation.