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<h1>Income Inclusion Rule: No Exclusion if Statement Under Section 11(2)(a) or Return Not Filed by Due Date.</h1> Section 13 of the Income-tax Act has been amended by the Finance Act, 2015, effective from April 1, 2016. A new sub-section (9) has been inserted, stipulating that income cannot be excluded from a person's total income for the previous year if the required statement under section 11(2)(a) is not submitted by the due date specified in section 139(1), or if the return of income is not filed by the due date for that previous year.