(b)any instrument executed or first executed out of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] and brought to him after the expiration of three months after it has been first received in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).]; or