(1) In the course of monitoring, regulating and supervising the institution in accordance with this Act, the bank shall keep confidential the information, statistics, details, information and records received from any institution under the prevailing law.
(2) The organization should not provide the relationship between the organization and the customer, the account book, accounting, records and accounts of the organization to anyone other than the concerned person.
(3) Notwithstanding anything written in sub-section (2), providing any information, data, details, notices and records in the following cases shall not be deemed to be breach of confidentiality:-
(a) If provided to the bank in connection with the supervision of the institution,
(b)   If made available to a court in connection with a lawsuit or legal proceeding,
(c) If provided to an investigating, investigating, investigating or prosecuting officer authorized by law in connection with the investigation, investigation or prosecution,
(d)   if made available to the auditor concerned in connection with the audit.