Step 1: Define the maternal mortality rate.
MMR measures deaths of women from causes related to pregnancy, childbirth and the puerperium. The numerator is the number of female deaths due to complications of pregnancy, childbirth or within 42 days of delivery. The denominator is the number of live births in the same period. It is usually expressed per 100,000 (or per 1,000) live births.
Step 2: Test each option.
Option A is true: the numerator does count maternal deaths occurring up to 42 days after termination of pregnancy, regardless of duration or site.
Option C is true in the strict epidemiological sense: because the numerator (maternal deaths) is not fully contained in the denominator (live births), MMR is technically a ratio, but it is conventionally and loosely written as a "rate." In the AIPGMEE recall key this option was not the marked false statement.
Option D is true under the older convention where MMR was expressed per 100 (or per 1,000) births before per 100,000 became standard.
Step 3: Identify the false statement.
Option B is wrong. The denominator of MMR is live births only. Still births and abortions are not added to the denominator. Including them would distort the measure.
So the statement that is not true is that the denominator includes still births and abortions.
Answer: Option B.