Not in IIS it doesn't. I've tried.

If mycode.pl contains:

   print "this is from the included .pl file<br>\n";
[download]

What you get in the HTML from the server (displayed in the browser) is:

    print "this is from the included .pl file<br>\n";
[download]

The perl doesn't get executed, just the contents of the file get included.

Jim.