Section 152(3) in The Navy (Pay And Allowances) Regulations, 1966
(3)The funeral expenses of a sailor whose death occurs while serving in any mission or post abroad, shall be met by the Central Government in full. In the case of the death of a member of the family of such a sailor in such circumstances, the liability of the Government shall be limited to the difference between the actual funeral expenses (excluding the cost of the shawl that maybe placed on the dead body) and the cost of an appropriate funeral in India which has been assessed at Rs. 75.Explanation. - Deaths occurring on board ships and deaths resulting from accidents to service aircraft shall he treated as deaths on field service and actual expenses on such funerals shall be borne by the Central Government; this is subject to the condition that service funerals are provided for such cases. Funeral expenses in respect of deaths occurring on board ships in an Indian port, where a naval establishment is located shall however, be restricted to the limits laid down in sub-regulation (2).