Bharatiya Sakshya Adhiniyam 2023
Section 131 :
Information as to commission of offences :
(See section 125 of IEA 1872)
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.