Non-disclosure of information prevents compulsion to reveal material that led to or assisted special audits or investigations. Section 635AA bars compulsion to disclose to any court, tribunal or authority any information obtained by the Registrar, a Government officer or any other person that led the Central Government to direct a special audit under section 233A or to order an investigation under sections 235, 237 or 247, and any information that is or has been material or relevant to such special audit or investigation, notwithstanding any other law.