Confidentiality of FIU-IND information: requests must go through the Directorate and source disclosure is prohibited except by court order. FIU-IND supplies bank-account and transaction intelligence to CBDT under the anti money laundering framework and an exchange MOU. Field requests for FIU-IND data must be routed through the Directorate of Income Tax (Recovery) with prescribed Annexures completed and signed by the Principal CIT; FIU-IND will not accept direct requests. Information is confidential intelligence, must be kept in strict custody, not identified as FIU-IND's source in departmental documents except under court compulsion, and should be further developed by the department's own investigation.