Section 104D(2) in The Central Motor Vehicles Rules, 1989
(2)Every modular hydraulic trailer shall be fitted with two red reflective tapes having area not less than 28.5 sq. cm on the sides one set as close to the front end and the other set as close to the rear end as possible, conforming to AIS:057:2005, as amended from time to time till the corresponding Bureau of Indian Standard specifications are notified under the Bureau of Indian Standards Act, 1986 (63 of 1986).