Section 26
Documents executed out of Bangladesh
When a document purporting to have been executed by all or any of the parties out of Bangladesh is not presented for registration will 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 24[six] months after its arrival in Bangladesh, may, on payment of the proper registration 25[fees, taxes, service charges or duties, whichever is applicable], accept such document for registration.