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.
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