yes..it is an audit fees of sorts.

Treat it u/s 194J.

From your perspective it is not a professional fees as you have not purchase any service from the stock auditor of bank.

For you it is bank charges as like as the bank processing fees or like that. You should treat it as bank charges or part of prosessing fees as it is part and parcel of bank to conduct stock audits.

Originally posted by : Amit K. Ganar (CA,CS,LLB)
	From your perspective it is not a professional fees as you have not purchase any service from the stock auditor of bank. For you it is bank charges as like as the bank processing fees or like that. You should treat it as bank charges or part of prosessing fees as it is part and parcel of bank to conduct stock audits.

I too am agree with  Shri Amit Ji it is true This is just a Bank Charge\ Expense on the books of accounts of assessee, the service of Professional nature is taken by Bank hence Service recipient will be liable to charge TDS on reciept of such service. Company will not be at any liability to deduct.. neither such kind of audits recognised conducted by bank and accounted in the books of assessee (i.e. recepient of bank service.)