Article 155 (Reassessments Involving Blue Returns) (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies where a Reassessment prescribed in Article 155 of the new Act is made for income tax for 1966 and subsequent years, and the provisions then in force continue to govern where such a Reassessment is made for income tax for 1965 and prior years.