Exclusion from exempt income where proviso applies: such income must be included in total income and taxed accordingly. Insertion of sub-section (8) in section 13 provides that nothing in section 11 or section 12 shall exclude income from a person's total income if the first proviso to clause (15) of section 2 applies to that person in the relevant previous year; the amendment is retrospective to 1st April, 2009.