Candidates giving improvement are eligible to give IPUCET as officially it has mentioned that -

"If a candidate clears the qualifying examinations in a particular year (A), and in the subsequent year (B) appears in the improvement examinations, then in the year B or later, if the candidate applies on the basis of the qualifying examination, the result of the examination held in the year B shall be used for calculation / verification of eligibility for all papers for which result was declared by the examining body of the qualifying examinations in the year B".

Good Luck!!!