Request for Clarification on TDS Treatment for Backdated Invoice - Income Tax

We seek your guidance on the following matter: Company A has recently received an invoice from Company B on 11.04.2025, during FY 2025-26. However, the invoice is dated 01.06.2023, which pertains to FY 2023-24. Company B had failed to raise this invoice earlier due to an oversight identified during their internal reconciliation and has only now issued it. Company A had not recorded any provision for this expense in FY 2023-24, nor does it have any excess provision available. Consequently, Company A has decided to deduct TDS in the current month and report it in the TDS return for Q1 of FY 2025-26. In this context, we request your views on the following queries: Is it appropriate to report the TDS deduction in Q1 of FY 2025-26, or should it be reported under FY 2023-24? If reported in FY 2023-24, would the challan need to be paid along with applicable interest for the delay in deduction? If the TDS is deducted and reported in FY 2025-26, how can Company B claim the TDS credit when the corresponding income pertains to FY 2023-24? If Company A decides to revise its return for FY 2023-24 and reflect the TDS in that year, Company B may not be able to claim the credit since the window for revising the ITR has closed. Can Company B utilize Form 71 to transfer the credit, or is there an option to approach the Assessing Officer for a manual adjustment or refund? Additionally, if a refund has already been processed, what remedies are available in this case? Can Company B offer the same to tax this year and take tax credit for the same even though the same has not been offered in the earlier tax period? Regards, S Ram