In accordance with the provisions of the Prevention of Insults to National Honour Act, 1971 and the Flag Code of India, 2002, the Ministry of Home Affairs has reiterated that National Flag made out of paper should not be discarded or thrown on the ground after the occasions of important national, cultural and sports events. It must be disposed of, in private, consistent with the dignity of the Flag.
The Notification is linked below for your ease of reference.
Source: Ministry of Home Affairs