CHAPTER X OF EXAMINATION OF WITNESSES
Section 132: Professional communications.
No Magistrate or police officer shall be compelled to say when he got any information as to the commission of any offence, and no revenue officer shall be compelled to say when he got any information as to the commission of any offence against the public revenue.
Explanation.--"revenue officer" means any officer employed in or about the business of any branch of the public revenue.
About The Bharatiya Sakshya Adhiniyam, 2023
An Act to consolidate and to provide for general rules and principles of evidence for fair trial.