The provisions of Article 203-6, paragraphs (1), (3), and (7) of the new Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with regard to a public pension or retirement package to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in that paragraph that was submitted with regard to a public pension or retirement package to be received before that date.