Tds applicability on provision of audit fees

Also TDS is deducted on the total amount including service tax.

In case TDS is deducted for provision for audit fees for the accounting year 2022-23 then the auditor will raise the bill for the same service in  2023-24. As per rules of claiming of TDS the TDS has to be claimed in the year in which the corresponding revenue is recognised in the books of account. In this case the auditor will recognise revenue in 23-24 then how it can claim TDS for the services not rendered relevant to the accounting year 22-23.?