Documents executed out of [
India]
.
26. When a document purporting to have been executed by all or any of the parties out of
[India] is not presented for registration till after the expiration of the time hereinbefore prescribed in that behalf, the registration officer, if satisfied-
| (a) | - | that the instrument was so executed, and |
| (b) | - | that it has been presented for registration within four months after its arrival in [India], |
may, on payment of the proper registration fee, accept such document for registration.