The Crime Investigation Department of Andhra Pradesh, which is probing into Satyam fraud case, has said the banks associated with the disgraced firm have declined to comment on whether the IT major's accounts had been frozen, citing client confidentiality.

"Bankers of the scam-tainted company declined to comment on the IT major's accounts been frozen citing client confidentiality." CID said in its case sheet filed in the court.

It, however, added that Citibank has responded saying that it has "frozen 30 trade receivable accounts of Satyam".

Another lender to Satyam, state-run Bank of Baroda said it did not have any material exposure to the company. "BoB has some current account deposits of the company which are collection accounts," the case sheet said. While HDFC Bank has no "significant" exposure to the tainted company, another private sector lender ICICI Bank said it did not have any fund-based exposure to Satyam other than a marginal exposure of about Rs 3 crore on account of a forward contract.