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<h1>Finance Bill 2012 amends Income-tax Act section 13, affecting income exclusions retroactively from April 1, 2009.</h1> Clause 6 of the Finance Bill, 2012 amends section 13 of the Income-tax Act by introducing a new sub-section (8). This amendment specifies that sections 11 and 12 will not exclude any income from the total income of a person if the first proviso to clause (15) of section 2 applies to them in the previous year. This change is retroactively effective from April 1, 2009, impacting the assessment year 2009-2010 and subsequent years.