26 July 2012
As per the section 192 TDS on salary would be deduct equally for every month on estimation basis. If any difference between estimated salary and actual salary earned and thus difference between estimation tax and actual salary the difference would be deduct in the month of February and/or March.
But Most of all are follows deducting TDS from the month of January to March on the basis of actual and estimated salary as on December.
So you can deduct it in February and March because amount of tax is also low. But in case there is huge amount of tax for example more than 10000 then better to deduct equally for all the months.