IAS 10 -Events After Reporting period

Goods purchase invoice accounts on 28/02/2024

related to same goods invoice commercial discount credit note received on 30/05/2024, credit note date is 20.04.24

Our financial year is ended on 31/03/2024

As per IAS 10 -Events After Reporting period , is it necessary to account commercial discount credit note in the year FY 23-24. Example of following entry

Receivable a/c Dr 100
To Discount a/c Cr.100
( In the year 23-24 )


Creditors- party a/c Dr.100
Receivable a/c cr.100
( In the year 24-25 )

2nd question is that this discount income shown in the year 23-24 is essential to show in computation of income as per income Tax act i.e to recognise as income.

or
to subtract the discount income and to be considered in 24-25

Please guide