Sections 24 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three short provisions in Part IV adjust the four-month time limit for presentation. Section 24 deals with a document signed by several persons on different dates, section 26 with a document executed outside India, and section 27 with wills. Section 25, on unavoidable delay, has its own post (linked below) and is not re-explained here. This article reads the sections as per the text of the Act consulted. If your document was signed abroad, a legal consultation before it reaches India can save time.
Section 24: where several persons sign at different times, the document may be presented for registration and re-registration within four months from the date of each execution. Section 26: a document executed outside India by all or any of the parties, presented late, can be accepted if the officer is satisfied it was so executed and was presented within four months after its arrival in India, on payment of the proper registration fee. Section 27: a will may be presented or deposited at any time.
The background: the four-month rule
Section 23 says that, subject to sections 24, 25 and 26, no document other than a will is accepted for registration unless presented to the proper officer within four months from the date of its execution. Our post on the time limit under section 23 explains the main rule, and the post on condonation of delay under section 25 explains the Registrar's power to allow late presentation on payment of a fine where the delay is unavoidable. Sections 24, 26 and 27 are the other adjustments.
Section 24: several persons, different dates
"Where there are several persons executing a document at different times, such document may be presented for registration and re-registration within four months from the date of each execution."
Take a sale deed signed by three co-owners on three different dates. The section lets the document be presented within four months from the date of each execution. The practical reading of the words is that each signing carries its own four months, so a later signing keeps the document presentable, and the document is not stuck with the date of the first signature. The section speaks of "presentation for registration and re-registration"; re-registration here refers to the repair provision in section 23A, discussed in our article on section 23A.
The text of section 24 does not say how the dates of execution are proved, so keep the date written next to each signature.
Section 26: documents executed outside India
The copy prints "out of ", with India in square brackets, as it does throughout. The section applies to "a document purporting to have been executed by all or any of the parties out of India" that is "not presented for registration till after the expiration of the time hereinbefore prescribed". The registering officer "may, on payment of the proper registration fee, accept such document for registration" if satisfied of two things:
- (a) that the instrument was so executed; and
- (b) that it has been presented for registration within four months after its arrival in India.
Several points follow from the wording.
- It covers a document executed by "all or any" of the parties abroad, so a deed signed partly in India and partly abroad is covered.
- The time starts from arrival in India, not from the date of signing.
- The officer must be satisfied on both conditions; the words "may" and "if satisfied" leave room for his judgment.
- The payment is "the proper registration fee". There is no fine under this section, unlike section 25. The amount of any fee is fixed by the State and is not given in the copy.
- The section does not say what proof of "arrival" is required. The copy is silent, and State practice should be checked.
The definition of "India" for these sections is the one in section 2(6-A), which does not sit comfortably with section 1(2) in the print; see our article on section 1. We do not say which is the present position.
The authentication of a power-of-attorney executed outside India is a separate question dealt with in section 33; if an agent will present your document, see the article on power of attorney under section 33.
Section 27: wills at any time
"A will may at any time be presented for registration or deposited in manner hereinafter provided." So the four-month limit does not apply to a will. This also matches section 23, whose opening limit refers to "any document other than a will". The "manner hereinafter provided" points to Part VIII (presentation, sections 40 and 41) and Part IX (deposit in a sealed cover, sections 42 to 46). Our post on registration of wills under sections 40 and 41 and the article on deposit of wills take it from here.
Comparison table
| Section | Situation | Time or condition | Payment |
|---|---|---|---|
| 24 | Several executants at different times | Four months from the date of each execution | Not mentioned |
| 25 | Urgent necessity or unavoidable accident (live post) | Delay not exceeding four months, Registrar may direct | Fine not exceeding ten times the proper registration fee |
| 26 | Executed outside India by all or any parties | Officer satisfied of execution; presented within four months after arrival in India | Proper registration fee |
| 27 | Will | At any time | Not mentioned |
A practical example
Daniel works in another country and signs a sale deed there on 10 January. His sister signs in India on 20 January. The deed reaches India with Daniel in March. Section 24 gives four months from each execution date; for Daniel's signature executed abroad, section 26 lets the officer, if satisfied, accept the document presented within four months after its arrival in India, on payment of the proper registration fee. The exact dates and the proof of arrival should be checked with the local office.
Need help with a document signed in more than one place?
Documents with several signatories, or signed abroad, carry date and authentication questions that are easier to settle before presentation. Our legal consultation service can walk through the dates, the executants and the authentication. State amendments and rules should be checked, and later amendments too.
Key takeaways
- Section 24 allows presentation and re-presentation within four months from the date of each execution when several persons sign at different times.
- Section 26 lets the officer accept a late document executed outside India if satisfied it was so executed and presented within four months after its arrival in India, on payment of the proper registration fee.
- Section 27 lets a will be presented or deposited at any time.
- The four-month rule and the fine route are in sections 23 and 25, which have their own posts.
- State rules and later amendments should be checked.
Read next
- Section 23A of the Registration Act, 1908: re-registration of documents presented by the wrong person
- Section 28 of the Registration Act, 1908: place for registering documents relating to land
- Time Limit for Registration of Documents -- Section 23
- Registration of Wills -- Section 40-41
Disclaimer: Based on a print of the Registration Act, 1908 marked as last updated on 9 July 2020, as consulted on 2 October 2026. State amendments and rules, later amendments, registration fees and stamp duty are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.