That being so, the expression "his return of income" occurring in Rule 5 would apply to any of returns contemplated under s.15 of the Act, namely, (1) a return filed in pursuance of the general notice issued and published by the Collector under s.15(1): (2) a return filed by the Principal officer of a Company under section 15(2) read with section 21; (3) a return filed in pursuance of individual notice served upon an assessee by the Assessing Authority under 121 s.15(3) and (4) a return or a revised return filed by an assessee A under section 15(4), provided that in the first three cases the return is filed within time specified in the notice or the rule or within the extended time granted by the Assessing Authority and in the last case the revised return is filed on account of discovery of a wrong statement in the previous return and is filed before the assessment is complete.