Time zones are not natural boundaries
They are legal and administrative systems. Their offsets, borders, abbreviations, and daylight-saving rules can change, sometimes with little notice.
The further back you go, the messier it gets
IANA notes significant limitations in comprehensive pre-1970 coverage because local practices before modern computerized timekeeping are difficult to reconstruct globally.
Preserve the transformation
A good record keeps the original local timestamp, the timezone interpretation, the resulting UTC instant, and the source or database version used. That makes a later correction possible without erasing the original evidence.