Section 105(8B) in The Central Motor Vehicles Rules, 1989
(8B)[ Every combine harvester shall be fitted with two lamps at the rear throwing light to the rear when the vehicle is being driven in the reverse gear and there shall also be an audible warning system operating when the vehicle is being driven in the reverse gear so that the audible warning system and the light are automatically operated when the vehicle is in reverse gear.] [Inserted by Notification No. G.S.R. 212 (E) dated 20.3.2015 (w.e.f. 1.4.2015)]