Income Tax to be deducted in the next period.

Dear Experts,

I need your valuable suggestions to solve this issue. My client wants to deduct employee's income tax by the next period for whose Income tax is below 100/-. say for eg: if an employee's income tax is 60/- for April period. But that will be deducted in May(April+May). Can you plz. guide me to resolve this isuue...

Thanks for your timing

Regards

Sindhu