You would need to calculate the income from January to December of the tax year and the corresponding taxes paid or accrued for them. The income is reported for the year and not based on the foreign countries reporting fiscal year system. So interest income for the period from 1/01/2024 to 12/31/24 and not from 4/1/23 to 3/31/24. The taxes can be paid in the same calendar year or can be accrued and paid in the following year for this income
So to answer your next follow up question, you would report the sale of stock in the year sold. So if it sold in December,2024, then the reporting is done in 2024 tax return and taxes paid for it in January 2025, are reported as accrued taxes on your 2024 tax return.
