The provisions of Article 180, paragraph (1) of the new Income Tax Act (limited to the part concerning item (i)) apply to domestic source income specified in item (i) of that paragraph which a corporation prescribed in that paragraph is to be paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern domestic source income specified in item (i) of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.