The provisions of Article 112, paragraph (2) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply to the documents under paragraph (2) of that Article that are attached to a paper-based application under paragraph (1) of that Article submitted in any year from 2017 onward, and the provisions then in force continue to govern the documents under paragraph (2) of that Article that were attached to a paper-based application under Article 112, paragraph (1) of the former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act submitted in any year up to and including 2016.