GetIncludeEventArgs.IncludeData Property
Here you can return the included file as an array of bytes. If you return null, the filename will be used to search for a file on the disk. If the including file is a real file (not an stream) and FileName is relative, it will be relative to the including file path.
Syntax
Namespace: FlexCel.Report
public Byte[] IncludeData { get; set; }