diff --git a/Doc/whatsnew/3.12.rst b/Doc/whatsnew/3.12.rst
index 18516cb9563f8b..8bc7e8a630e2a6 100644
--- a/Doc/whatsnew/3.12.rst
+++ b/Doc/whatsnew/3.12.rst
@@ -1536,15 +1536,6 @@ Build Changes
   :file:`!configure`.
   (Contributed by Christian Heimes in :gh:`89886`.)
 
-* C extensions built with the :ref:`limited C API <limited-c-api>`
-  on :ref:`Python build in debug mode <debug-build>` no longer support Python
-  3.9 and older. In this configuration, :c:func:`Py_INCREF` and
-  :c:func:`Py_DECREF` are now always implemented as opaque function calls,
-  but the called functions were added to Python 3.10. Build C extensions
-  with a release build of Python or with Python 3.12 and older, to keep support
-  for Python 3.9 and older.
-  (Contributed by Victor Stinner in :gh:`102304`.)
-
 
 C API Changes
 =============
diff --git a/Include/object.h b/Include/object.h
index dc5b087db2f467..ad16b72cd42474 100644
--- a/Include/object.h
+++ b/Include/object.h
@@ -611,8 +611,14 @@ PyAPI_FUNC(void) _Py_DecRef(PyObject *);
 static inline Py_ALWAYS_INLINE void Py_INCREF(PyObject *op)
 {
 #if defined(Py_REF_DEBUG) && defined(Py_LIMITED_API)
-    // Stable ABI for Python built in debug mode
+    // Stable ABI for Python built in debug mode. _Py_IncRef() was added to
+    // Python 3.10.0a7, use Py_IncRef() on older Python versions. Py_IncRef()
+    // accepts NULL whereas _Py_IncRef() doesn't.
+#  if Py_LIMITED_API+0 >= 0x030a00A7
     _Py_IncRef(op);
+#  else
+    Py_IncRef(op);
+#  endif
 #else
     // Non-limited C API and limited C API for Python 3.9 and older access
     // directly PyObject.ob_refcnt.
@@ -642,9 +648,15 @@ static inline Py_ALWAYS_INLINE void Py_INCREF(PyObject *op)
 #endif
 
 #if defined(Py_REF_DEBUG) && defined(Py_LIMITED_API)
-// Stable ABI for Python built in debug mode
+// Stable ABI for Python built in debug mode. _Py_DecRef() was added to Python
+// 3.10.0a7, use Py_DecRef() on older Python versions. Py_DecRef() accepts NULL
+// whereas _Py_IncRef() doesn't.
 static inline void Py_DECREF(PyObject *op) {
+#  if Py_LIMITED_API+0 >= 0x030a00A7
     _Py_DecRef(op);
+#  else
+    Py_DecRef(op);
+#  endif
 }
 #define Py_DECREF(op) Py_DECREF(_PyObject_CAST(op))