Confidential financial intelligence sharing must flow through designated nodal officers, protecting FIU as the source. Requests for FIU IND information must be routed through designated nodal officers: the Director of Income Tax (Recovery) for recovery matters and the Deputy Secretary/Director (Investigation IV) for investigations and international requests; FIU IND will respond only to these nodal officers. Officers below Joint Commissioner level need prior approval from a Joint Commissioner or higher before seeking FIU information. All information from FIU IND is confidential intelligence, must be protected from unauthorised use and not identified as FIU IND in orders or correspondence except when required by a competent court.