NEW DELHI/BERNE, Oct 31 (PTI): Amid a debate on disclosure of names of suspected black money holders, Switzerland on Thursday said information exchanged under Swiss-India tax treaty cannot be disclosed "in principle" to a court or any other body outside the proceedings of a 'specific and relevant' case.

The comments come at a time when a Supreme Court-monitored Special Investigation Team is probing alleged stashing of black money by Indians aboard, including Swiss banks.

Switzerland, long accused of being a safe haven for illicit funds, has promised to extend assistance to India and reply to requests for information in a "time-bound" manner on cases of alleged tax evasion and financial crimes, or provide a reason if no information can be shared.

Explaining the treaty provisions about disclosure of such 'secret' information, a Swiss finance ministry spokesperson told PTI from Berne that authorities from the two countries are having "regular contacts on bilateral tax matters" but refused to comment on particular cases.