"At the outset I would like to state that all the allegations are false and motivated," he said in a statement.
He said the unit was not set up by him and was established by the Army "at the behest of the National Security Advisor after the dastardly attack on Mumbai by Pakistani terrorists who were subsequently labeled by the media as 'non-state actors'".
"TSD was created as a capability mentioned in the operational directive of the Defence Minister and set up following the due process of procedures existing in the Army as part of intelligence units under the DGMI," Gen Singh said.
According to the former army chief, the leakage of information about the top secret unit was "seditious, regardless of whether information is true or false. Even knowledge of the existence of TSD can help the nation's enemies. Being treasonous, the consequences for the 'leakers' and their collaborators could be very serious".
He questioned the government's silence on the issue saying it had done nothing whatsoever to either trace the source of the leaks or make any categorical statement putting an end to this malicious and dangerous campaign.