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20 October, 2021

Under what circumstances can a banker disclose the secrecy of a customer’s account?

 A  bank  can  disclose  information  regarding  customer's  account  to  a  person(s)  under  the  following circumstances.

(a)Under compulsion of law

(b)Under banking practices.

(c)For protecting national interest. (d)For protecting bank’s own interest

(e)Under express or implied consent of the customeDisclosure under compulsion of law:

Banks  disclose  information  to  various  authorities  who  by  virtue  of  powers  vested  in  them  under provisions  of  various  acts  require  banks  to  furnish  information  about  customer’s   account.  The information is called under:

(i)Section 4 of Banker's Book Evidence Act, 1891 (ii)Section 94 (3) of Code of Civil Procedure Act, 1908 (iii)Section 45 (B) of Reserve Bank of India Act, 1934 (iv)Section 26 of Banking Regulation Act, 1949 (v)Section 36 of Gift Tax Act, 1958

(vi)Sections 131, 133 of Income Tax Act, 1961

(vii)Section 29 of Industrial Development Bank of India Act, 1964 (viii)Section 12of Foreign Exchange Management Act, (FEMA) 1999 (ix)Section 12 of the Prevention of Money Laundering Act, 2002

Banks  are  required  to  furnish  only  the  called  for  information  (no  additional  information  is  to  be furnished) on receipt of written request of the person who is vested with the authority to call for such information under the said acts. The customer is kept informed about the disclosure of the information. Disclosure under banking practices:

In order to ascertain financial position and credit worthiness of the person banks obtain information from other banks with which they are maintaining accounts. It is an established practice among bankers and implied consent of the customer is presumed to exist. The opinion is given in strictest confidence and without responsibility on the part of the bank furnishing such information. Credit information is furnished in coded terms to other banks on IBA format and without signatures.