Companies Act, 2017 — section 273

273. Saving for legal advisers and bankers..—Nothing in sections 256 to 263 shall require the disclosure to the registrar or to the Commission or to an inspector appointed by the Commission

(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, body corporate, or other person, referred to in the sections aforesaid, as such bankers, of any information as to be the affairs of any of their customers other than such company, body corporate, or person.