Section 114(b) in Police Regulations, Calcutta, 1968
(b)When it is necessary to photograph an unidentified deadbody the whole body shall be included in the photo, the body being placed in such a position that all scars and similar marks of identification are clearly visible. This is especially important in cases where the features are in any way disfigured. Distinguishing marks on the body are much surer means of identification than articles of clothing, and as they disappear with the corpse, a full and accurate record of them is necessary.