Section 43b disallow

Hi,

Assessee is an Individual contractor; perform audit 1^st time for A.Y.13-14.

Auditor disallowed some item like Duties & Taxes, section 43B of Income Tax Act 1961, that because assessee did not paid the dues on or before filling of return date hence.

Here the question is, is it necessary for the assess to pay those dues and taxes which has been disallowed by the auditor.

If yes then where those entry have to be taken?

(Items are. Service tax, VAT PF. PT etc)

I would be appreciating if you could clear my doubts.

Regards

Swopna