Section 104(4) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(4)Officers, Chief Petty Officers, Petty Officers and men, if wearing head-dress, shall face in the required direction and salute :(a)Whenever the National Anthem or any foreign National Anthem is played.(b)When Colours are hoisted.(c)When Colours are lowered at sunset.Explanation. - Parties of men fallen in shall be called to attention, the officer or sailor in charge saluting.