26Documents executed out of India

When a document purporting to have been executed by all or any of the parties out of ¹[India] is not presented for registration till after the expiration of the time hereinbefore prescribed in that behalf, the registering 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 ¹[India],

may, on payment of the proper registration-fee accept such document for registration.