Legal advisers' privileged communications and bankers' customer information are exempt from compulsory disclosure, subject to limited client-identification and subject-matter exceptions. Section 227 protects legal privilege by exempting legal advisers from disclosing privileged communications except for the client's name and address, and exempts bankers from disclosing customer affairs to the Tribunal, Central Government, Registrar or appointed inspectors, subject to an exception concerning information relating to the company, body corporate or person under inquiry.