Form 71 of Income Tax

I have a mismatch wherein income was shown in FY 22-23 and TDS was deducted in FY 23-24. I thing i can claim the TDS amount in FY 23-24 by filing Form 71.

I want to know when Form 71 can be filed:

1) Before i file my ITR (since the discrepancy is visible in 26AS)

2) After my ITR but before assessment or notice of discrepancy is received

3) After notice of defective return is received due to income mismatch in books and 26AS.