Article 225, paragraph (1) of the new Income Tax Act applies to the reports prescribed in that paragraph that concern dividends or similar income prescribed in item (ii) of that paragraph or domestic source income prescribed in item (viii) of that paragraph (limited to that set forth in Article 161, item (v) of the new Income Tax Act) which are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the former Income Tax Act that concern dividends or similar income prescribed in item (ii) of that paragraph or domestic source income prescribed in item (viii) of that paragraph (limited to that set forth in Article 161, item (v) of the former Income Tax Act) which were to be paid before the effective date of the Trust Act.