Section 107(1) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(1)The following rules for the paying and returning of marks of respect in boats shall be observed:(a)The officer in charge of the boat or the coxswain shall always salute, except where the design of the boat is such that the officer in charge or the coxswain is in an inconspicuous position, in which case one of the members of the boat's crew shall be detailed to salute.(b)The senior of the officers in the boat shall also salute whenever this is practicable.(c)The salute shall be acknowledged by the officer being saluted, unless he details an officer to do so. If no officer is available, the coxswain of the boat may be detailed to answer the salute.(d)Where boats carrying officers of equal rank pass each other, no exchange of salutes shall take place.
