TDS ag. Previous year Provisions

We did provision for Audit Fees in previous years like FY: 20-21 15000/-, Fy:21-22  16000/-,  Fy:22-23  18000/- 

which were not paid in subsequent years, now books audit fees payable account having balance Rs.  49000/- 

should we deduct TDS U/S 94J against it or as per provisions it is not liable.