a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. that contained no statement of particulars concerning a Claimable Spouse but did contain a statement of particulars concerning dependents, and who is to become subject to the application of Article 84, paragraph (2), item (i) (Special Provisions on the Amount of Deduction for Dependents) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions;