This new release of the Android NDK defines timezone_t in time.h whether or not it defines the related tzalloc and localtime_rz extensions, which being new APIs are controlled by __ANDROID_API__ as expected. Consequently, when building for earlier Android releases with this NDK, Emacs compilation reports:
CC nproc.o CC nstrftime.o In file included from nstrftime.c:19: ./strftime.c:1900:17: error: call to undeclared function 'mktime_z'; ISO C99 and later do not support implicit function declarations [-Wimplicit-function-declaration] 1900 | t = mktime_z (tz, <m); | ^ ./strftime.c:1900:17: note: did you mean 'mktime'? /opt/android/android-ndk-r27/toolchains/llvm/prebuilt/linux-x86_64/bin/../sysroot/usr/include/time.h:159:8: note: 'mktime' declared here 159 | time_t mktime(struct tm* _Nonnull __tm); | ^ 1 error generated.