Cross account SQS - Lambda setup throws error execution role does not have permissions to call receiveMessage on SQS

Question

I am trying to setup cross account communication from SQS queue to Lambda function. Both these resources are on eu-central-1 region but in 2 different AWS accounts.

My setup is below

1. AccountA has the Lambda function
2. AccountB has the SQS queue

I have created IAM role on Account A and it is attached to Lambda function (AccountA_LAMBDA_EXECUTION_ROLE). IAM role has following permissions

{
    "Version": "2012-10-17",
    "Statement": [
        {
            "Sid": "VisualEditor0",
            "Effect": "Allow",
            "Action": [
                "sqs:DeleteMessage",
                "sqs:GetQueueUrl",
                "sqs:ListDeadLetterSourceQueues",
                "sqs:ChangeMessageVisibility",
                "sqs:PurgeQueue",
                "sqs:ReceiveMessage",
                "sqs:DeleteQueue",
                "sqs:SendMessage",
                "sqs:GetQueueAttributes",
                "sqs:ListQueueTags",
                "sqs:CreateQueue",
                "sqs:SetQueueAttributes"
            ],
            "Resource": "<AccountB_SQS_QUEUE_ARN>"
        },
        {
            "Sid": "VisualEditor1",
            "Effect": "Allow",
            "Action": "sqs:ListQueues",
            "Resource": "*"
        }
    ]
}

SQS Queue has following access policy

{
  "Version": "2012-10-17",
  "Id": "Queue1_Policy_UUID",
  "Statement": [
    {
      "Sid": "Queue1_AllActions",
      "Effect": "Allow",
      "Principal": {
        "AWS": "<AccountA_LAMBDA_EXECUTION_ROLE>"
      },
      "Action": "sqs:*",
      "Resource": "<AccountB_SQS_QUEUE_ARN>"
    }
  ]
}

I am using AWS CLI to add Lambda trigger, so that AccountB_SQS_QUEUE can be added as a trigger to AccountA_LAMBDA_FUNCTION. Following is the AWS CLI command

aws lambda create-event-source-mapping --function-name AccountA_LAMBDA_FUNCTION_NAME --event-source-arn AccountB_SQS_QUEUE_ARN --profile AccountA_PROFILE --region eu-central-1

But this command failed with an error

An error occurred (InvalidParameterValueException) when calling the CreateEventSourceMapping operation: The provided execution role does not have permissions to call ReceiveMessage on SQS

I am following this tutorial from AWS, but it is not success. What went wrong here