Tds on commission

Sir,

Chairman of a Company for whom the commission payable on each quarter is provided in the books of accounts in each quarter.  However, the actual payment is determined only at the year end and payment is effected after completing the financial accounts for that year end.  So, my doubt is 

1) Should the company provide TDS in each quarter on the commisson amount

                                                     (or) 

2) Can it be paid on the total commission as on 31st March before 30th April ?