Section 72(a) in The Border Security Force (Ceremonials And Marks Of Respect) Rules, 1989
(a)A Salute made to two or more officers shall be returned by the senior only. When not on duty or parade but in uniform, officers under the rank of Deputy Commandants shall Salute all officers of the rank of Deputy Commandants and upwards. The senior officers, Commandants and Deputy Commandants shall Salute their superiors in rank.
