Section 109(1) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(1)At the funerals of Flag Officers, Commodores, General Officers, Brigadiers, Air Officers or Air Commodores, who have died on service, minute guns shall be fired whilst the body is proceeding to the place of cremation or interment, but these minute guns shall not exceed the number to which the officer's rank entitled him when living. They shall also be fired, after the body is deposited in the grave, or in the sea or cremated, a salute of cannon, amounting to the same number of guns as the deceased officer was entitled to when living; in the event of any such officer dying afloat and being buried at a place on shore where there is a fort, minute guns shall be fired from the ship whilst the body is being conveyed to the shore; and after the body is landed, minute guns shall be fired by the fort while the funeral procession is moving from the landing-place to the place of cremation or interment; the minute guns both from the ship and the fort, shall not exceed twice the number of the guns the officer was entitled to when living.