Section 125(5) in The Central Motor Vehicles Rules, 1989
(5)[ On and after 1st January, 2003, the size and specifications on seats, their Anchorages and Head Restraints(excluding luggage retention) on M-1 vehicle category shall conform to [IS: 15546-2005] [Inserted by GSR 400(E), dated 31.5.2002 (w.e.f. 31.5.2002).].