(3)in section 11,-(a)in sub-section (4), in the second proviso, after the words and figure "section 8 shall be eligible" the words and figures "with effect from 1st April, 2005" shall be inserted;(b)after sub-section (5), the following proviso shall be inserted, namely:-"Provided that where a dealer remits differential tax in accordance with the provisions of the Act, he may, for the period up to 31st March, 2007, issue debit note for the tax amount subsequently remitted, to the purchasing dealer to claim input tax credit to the extent of the tax covered in the debit note subject to such condition as may be prescribed.";
