Features to be Tested:
Specify all features and combinations of features which will be tested. This could
include items such as user manuals or system documents. Also included should be some
description of the expected successful performance of tested features.
Features Not to be Tested:
Specify all features and significant combinations of features which will not be tested.
Explain the reasons for excluding these features from testing.
For the features not to be tested, it may be worth stating the risks associated with not testing them and the costs that would have been incurred if you were to test them. This helps to justify why you are not testing.
For example if you are testing the functionality of a web application in that particular test plan you can say the performance testing is the feature that is not tested and the navigation part is the feature you are testing.
Actually A Test plan Contains Test Strategy, and approaches, test Case Design etc.,
In this plan we mention for obejctives or menus, windows we prepare all the strategy and approaches, in this we mention what features we are tested for that obejctives.
If Due time is very near we are reject some features to test.