AA-28 Receipt Recording

All Respected Members,

please educate me on following:

a firm received cheque dated 30th may, 2023 on 3rd April 2023. Client deducted income tax from payment and deposited it for fiscal year 2023.

in which fiscal year firm should record this receipt ? For FY 2023 or FY 2024 ?

Thanks in advance for your precious time and efforts to reply this query,