Looks like the latest wheel version of pymssql is not supported by AWS Lambda ( manylinux_2_28_x86_64)
I've created a GitHub Repo which contains the working version of pymssql for AWS Lambda (python 3.10).
You can find the zip file over here : https://github.com/yogendra-kokamkar/python-package-lambda-layers/blob/main/pymssql3.zip
Below are the steps to create your own zip file as per the requirements:
Need to manually download the older version ( manylinux_2_17_x86_64.manylinux2014_x86_64 )
After downloading the wheel file execute the below command
pip install "path of downloaded wheel file" -t "target folder to store this package"
Zip the content of the pip command and upload it as a layer in lambda
Below are the steps which I used to create my zip file
mkdir wheel; cd wheel
wget https://files.pythonhosted.org/packages/0d/ec/14f9b1fb638e30ab74599aca27a7af551cd7ac58299c4922009623a153b7/pymssql-2.2.8-cp310-cp310-manylinux_2_17_x86_64.manylinux2014_x86_64.whl
mkdir python; cd python
pip install ../pymssql-2.2.8-cp310-cp310-manylinux_2_17_x86_64.manylinux2014_x86_64.whl -t .
cd ..
zip -r /tmp/pymssql.zip .