Section 457- Non-Disclosure of Information in Certain Cases
According to section 457 of the Companies Act, 2013, an officer of the Government, a Registrar, or any other person is not required to disclose to the tribunal, court, or any other authority the source from where they got the information that:-
Has led the Central Government to order an investigation under section 210; or
Is or has been relevant or material in connection to such investigation.
This Section prevents the Government, Registrar, or any other person from disclosing the source that has provided them with the necessary information which has led to an investigation under Section 210 of the Act.