Chapter XXIX - Miscellaneous
Section 457
Section 457: non-disclosure of information in certain cases
Section 457 protects the source of information that leads to, or is relevant to, an investigation ordered by the Central Government under section 210. The Registrar, any officer of the Government or any other person cannot be compelled to disclose that source to any court, Tribunal or other authority.
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Need advice on Section 457?
This article is for general information. Refer to the Companies Act, 2013 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The protection applies notwithstanding anything in any other law for the time being in force. It covers the source of the information, not the investigation itself.
The section commenced on 12 September 2013 under S.O. 2754(E). The India Code consolidated text shows no amendment, and the text matches the 2013 Gazette.
Key takeaways
Who is protected
The Registrar, any officer of the Government and any other person.
What is protected
The source from where the person got the information, not the information or the investigation.
Which information
Information that led the Central Government to order a section 210 investigation, or that is or has been material or relevant to it.
What the section says
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.
Scope and limits
The section is limited to information connected with an investigation under section 210. It protects against compelled disclosure of the source; it does not say that the information itself is confidential, and it does not cover investigations under other provisions or other laws.
Practical preparation
Identify whether the investigation was ordered under section 210; if a party seeks disclosure of who supplied information, check whether the information led to, or is material to, that investigation; distinguish a request for the source from a request for the information or documents themselves; take advice before resisting or seeking disclosure in court.
Practical checklist
Do
- Check the order of investigation to confirm it was made under section 210.
- Frame any disclosure request around the information or documents, not the identity of the source.
Avoid
- Do not assume the section protects the contents of the information.
- Do not extend it to investigations ordered under other provisions without advice.
Illustrative example
Hypothetical: a request to name the informant
After the Central Government orders an investigation under section 210, a director of the company asks the Tribunal to direct the Registrar to reveal who supplied the information.
Link
The information led to the order of investigation under section 210.
Protection
Under section 457 the Registrar cannot be compelled to disclose the source.
Alternative
The director can still respond to the substance of the allegations in the investigation.
Outcome
- The source stays protected; the merits are dealt with in the investigation.
Glossary
- Section 210 investigation
- An investigation into the affairs of a company ordered by the Central Government under section 210 of the Act.
- Source
- The person or place from where the information was obtained.
Frequently asked questions
Can a company in a section 210 investigation demand to know who complained?
Section 457 provides that 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 of information that led to, or is material or relevant to, that investigation.
Does section 457 override other laws?
Yes. The section applies notwithstanding anything contained in any other law for the time being in force.
Need help applying this provision to your situation?
Contact BizeneedLast updated 12 October 2026