The provisions of Article 9-2, paragraph (1) of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the new Income Tax Act") apply to interest on postal savings prescribed in that paragraph that is to be paid on or after January 1, 1986, and the provisions then in force continue to govern interest on postal savings under Article 10, paragraph (1) of the Postal Savings Act (Act No. 144 of 1947) that is to be paid before that date.