Foreign party TRC, PE declaration section 195 for payment year or invoice year?

One company is paying amount to a foreign party.

Invoice relates to last year, however TRC and other documents are also related to previous year. As per income tax act, TDS rate will be 10% if TRC are considered, even without DTAA provisions.

However, I have a question:

Whether TRC and other documents should relate to year in which invoice is issued or year in which payment is made?

As far as normal TDS provisions are concerned, TDS is to be booked earlier of booking or payment. But in case of foreign payments it is payment which needs to be considered.

So, I should accept TRC and other documents of year in which invoice is issued or year in which payment is made?