Section 128(4) in The Central Motor Vehicles Rules, 1989
(4)[ Emergency exit.The emergency exit provided on the tourist vehicle shall meet the following requirements, namely:(i)be clearly marked Emergency Exit in bold letters on the inside and the outside of the tourist vehicle;(ii)be so designed as to open from inside and the outside of the tourist vehicle;(iii)be equipped with a fastening device which can be quickly released but so designed as to offer protection against accidental release;(iv)be easily accessible to persons of normal height standing on the ground outside the vehicle;(v)be easily accessible to the passengers;(vi)be such that no seat or other object placed in the vehicle shall restrict the passage to the emergency door;(vii)be located either at the back or on to the right hand side of the vehicle; and(viii)emergency exist may be provided in the form of a window with breakable glass. In such cases, a suitable device shall be provided at a convenient place to break open the glass in the event of an emergency.]