Proffessional tax.......

I think it is covered under section 43B and if the payment is not made before filing of return, such PT is disallowed.

Professional tax is allowed only on payment basis. If it's just a book entry without actual remittance then it's not an allowed expense as per section 43B of Income tax Act 1961. Else if actually has been remitted before due date of furnishing the return then it's allowed.