Accounting entities

Salary a/c dr
to Salary payable a/c

Salary payable a/c dr
to Bank a/c

P/l a/c dr
to Salary a/c

Similarly,
P.Tax a/c dr
to P.tax payable a/c

P.tax payable a/c dr
to Bank a/c

P/l a/c dr
to P.tax a/c

All payables should br grouped under current liabilities
Salary and P.Tax should be under Indirect Expenses under Profit and loss account

Try my consolidated version

By basic

By allowances

By company contributions

By admin charges

To epf/edict payable

To PT payables

To TDS payables

To labor welfare fund payable

To employee loan

To Salary advance

To Rent recovery

To Canteen expense

To salaries payable

when all the dues are paid

By Salaries payable

To Bank a/c