Section 227. Legal advisers and bankers not to disclose certain information
Effective from 09/09/2016
Nothing in this Chapter shall require the disclosure to the or to the Central Government or to the 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, , or other person, of any information as to the affairs of any of their customers, other than such company, body corporate, or person.
“Tribunal” means the National Company Law Tribunal constituted under section 408
2(75) Registrar means a Registrar, an Additional Registrar, a Joint Registrar, a Deputy Registrar or an Assistant Registrar, having the duty of registering companies and discharging various functions under this Act
Body Corporate includes a company incorporated outside India, but does not include—
(i) a co-operative society registered under any law relating to co-operative societies; and
(ii) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf
Enforcement Notification [S.O 2192 (E)] dated 09/09/2016