https://www.taxtmi.com/article/detailed?id=17129 Attorney-client privilege restricts investigative summons requiring an Advocate to disclose professional legal advice. Advocates should ordinarily be summoned only in rare and exceptional circumstances, with due care and caution by authorities. Communications, documents and advice protected under the Bharatiya Sakshya Adhiniyam may be disclosed only with client consent or where statutory exceptions concerning illegal purpose, crime or fraud apply. A summons invoking an exception should state its factual basis and carry superior-officer approval. Privilege does not bar production of pre-existing documents, and may not apply where the Advocate personally participates in alleged illegality. en-us Fri, 07 Aug 2026 09:08:32 +0530 Fri, 07 Aug 2026 09:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17129 Attorney-client privilege restricts investigative summons requiring an Advocate to disclose professional legal advice. Advocates should ordinarily be summoned only in rare and exceptional circumstances, with due care and caution by authorities. Communications, documents and advice protected under the Bharatiya Sakshya Adhiniyam may be disclosed only with client consent or where statutory exceptions concerning illegal purpose, crime or fraud apply. A summons invoking an exception should state its factual basis and carry superior-officer approval. Privilege does not bar production of pre-existing documents, and may not apply where the Advocate personally participates in alleged illegality. Articles Customs - Import - Export - SEZ Fri, 07 Aug 2026 09:08:32 +0530 https://www.taxtmi.com/article/detailed?id=17129