The provisions of Article 198 of the new Income Tax Act apply to the provision, on or after the effective date, by the electronic or magnetic means prescribed in paragraph (2) of that Article, of the matters to be entered prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the effective date, by the electronic or magnetic means prescribed in Article 198, paragraph (2) of the former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.