Section 100(a) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(a)From of Salutation civilians. both ladies and gentlemen-required to take a military parade or receive a Guard of Honour shall return the compliments as follows :(i)Gentlemen wearing Indian head-dress or none at all, by raising the right hand to the forehead as (in Civilian salutation) and touching the right of the forehead with the fingers slightly inclined, the obverse of the palm facing the right eye, and the reverse outwards. When wearing European head-dress, by raising the hat with the right hand.(ii)Ladies shall acknowledge the salute in the same manner as above or in any other suitable manner. The hand or hat should be lowered only after the troops have marched past, or after each group has marched past, where there are more than one.
