Indian Evidence Act, 1872
[125. Information as to commission of offences. –– No Magistrate or police-officer shall be compelled to say whence he got any information as to the commission of any offence, and no revenue- officer shall be compelled to say whence he got any information as to the commission of any offence against the public revenue. Explanation.–– “Revenue-officer” in this section means any officer employed in or about the business of any branch of the public revenue.]