Section 105(1) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(1)The following shall be saluted :-(a)The President;(b)Naval officers, commissioned officers of the Army other than junior Commissioned Officers, Nursing Officers of Military Nursing-Service and Commissioned Officers of Air Force, in uniform;(c)Naval Officers in plain clothes, who, either by reason of their position or because they belong to the same ship, are known to be officers.The salute, in addition to being a mark of respect, is a simple act of courtesy and good manners. It behaves all officers and sailors to recognize a senior officer and accord him the prescribed salute.
