Section 111(1) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(1)At the funeral of an officer, man or boy of any of Indian Naval Ships three volleys of musketry shall be fired over the grave or over the body when committed to the sea, the salute of guns laid down in Regulation 109 for a Flag Officer or Commodore and in Regulation 110 for a Captain or Commander in command of a ship being fired in addition.