Can a rejected paper with no resubmission allowed be resubmitted to the same journal after changing content and heading of the paper? I got rejection from IEEE WCL with no resubmission allowed. Thereafter, I improved the paper significantly with addition of more analysis spending 8+ months on the paper. Can/Should I submit my paper to IEEE WCL with different headings? Do such journals have repositories to recognize that a rejected paper has been resubmitted?
This question is a bit different from Should I resubmit a rejected paper to the same journal? because IEEE WCL specifically uses the terms &quot;Reject (resubmission allowed/not-allowed).
Someone at the journal will make a judgement as to whether it is in fact an improved version of the same paper, or if enough has changed that it's a different paper.
This is a judgement that can only be made by someone in your field who understands your work.  We cannot judge this, and the judgement cannot be made using some automatic rules.
If you think it can reasonably be considered a different paper and do submit to the same journal, you should be up front with them and tell them in the submission letter that your new paper incorporates the work from the old paper, which was rejected without giving you an opportunity to resubmit.  Then the editors can decide for themselves whether to consider the paper or not.
If you don't think it is really a different paper, you should not waste your time or that of the editors.
What you definitely should NOT do is submit without mentioning the old paper.  The journal might consider this an unethical attempt to resubmit a rejected paper and ban you.  In this case, you might not be allowed to submit anything to the journal (or possibly any IEEE journal) for a period of several years.
For my research, there are always at least one or two other journals which are roughly equivalent to any given journal (if for no reason other than that each journal's editors have somewhere to submit their work) so there is really no reason to try resubmitting.  I realize this may be different in other areas.