Section 105(3) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(3)Officers and men shall also salute on the following occasions:-(a)On passing a funeral;(b)On passing uncased colours carried by Naval, Army, or All Force Units;(c)If wearing headdress, when the National Anthem or any foreign National Anthem is played;(d)When colours are hoisted;(e)When colours are lowered at sunset.
