Section 78(3)(a) in The M.P. Vanijyik Kar Adhiniyam, 1994
(a)of any such particulars, in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code, 1860 (XLV of 1860) or under any other enactment for the time being in force; or