Section 280, The Companies Act, 2009

Nothing in this Part shall require disclosure to the courtsor the Commission or to an inspector appointed by it by– (a) a legal practitioner of any privileged communica tion made to him in that capacity, except as regards the name and address of his client; or (b) a company’s bankers as such, of any information as to the affairs of any of their customers other than the company. PART XI I–FINANCIAL STATEMENTS AND AUDIT Accounting Records