The provisions of Article 203 of the new Income Tax Act (excluding the part concerning paragraph (1)) apply to the provision, on or after the effective date, by the electronic or magnetic means prescribed in paragraph (4) 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 referred to in Article 203, paragraph (4) of the former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.