Explanation:

Section 26 –

26. Documents executed out of India. 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.