If your code is more than 3 levels deep, then you should probably re-factor.
Nested code is much harder to read much harder to reuse and much harder to maintain. Also, where you are at in the hierarchy of nests changes the context of what variables are available and what the situation is. If your code is more than three levels deep, you should probably refactor. Extract out functions. Move error conditions to the top rather than using “ELSE” statements.