change or adding same entry with the name of city changed ?

Coz change like that could fuck some shit up...

A link was added from "Europe/Kiev" to "Europe/Kyiv" in the included-by-default backward file [0], so that any user that doesn't exclude that file will simply treat the old name as an alias for the new name.

[0] https://github.com/eggert/tz/commit/e13e9c531fc48a04fb8d064a...

There are a few kinds of entry in the tz database. Europe/Kiev is now a Link entry to Europe/Kyiv which is a Canonical entry. Europe/Kiev used to be a canonical entry. What's interesting is there's a lot of thoughtful commentary about changing the name and handling the annexation of Crimea long before Russia invaded Ukraine

For example: https://data.iana.org/time-zones/tzdb-2020d/europe (search for Kiev for the specific part; it's a very long file)

I love reading the tz file every now and then, it contains the ultimate time and time zone nerdery.