Inclusion List is based on your requirement you can give.
but netbackup will exclude some files and directiories by default.
Here is something from Unix Admin Guide
Excluding files from backups
By default, a number of files and file states are not backed up by NetBackup. You can also exclude specific files from automatic backups by specifying the files or directories in an exclude list on the client.
Files that are excluded from backups by default
By default, NetBackup does not back up the following files:
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NFS files or directories. To back up NFS files, enable Follow NFS.
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Files or directories in a different file system. To backup up files in a different file system, enable Cross mount points.
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Files or directories with path lengths longer than 1023 characters.
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Files or directories in which the operating system does not return inode information (the lstat system call fails).
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Directories that NetBackup cannot access (the cd command cannot access).
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On the disks that Storage Migrator manages; on migrated files or directories where Storage Migrator does not return inode information (mig_stat fails). Note that NetBackup Server does not support Storage Migrator.
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Socket special files. (Named pipes are backed up, however.)
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Locked files when locked by an application that currently has the file open.
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Busy files. If a file is open, NetBackup backs up the last saved version of the file.
NetBackup automatically excludes the following file system types on most platforms:
cdrom (all UNIX platforms)
cachets (AIX, Solaris, SGI, UnixWare)
devpts (Linux)
mntfs (Solaris)
proc (UNIX platforms; does not exclude automatically for AIX, so /proc must be added manually to the exclude list. If /proc is not added manually, partially successful backups may result with the ALL_LOCAL_DRIVES directive on AIX)
tmpfs (Linux)
usbdevfs (Linux)
