What is the TDS on "Annual maintenance contract" of machines

As per IT act TDS liable to be deducted u/s. 194C of the act...

TDS on AMC payment under 194C

If AMC bill is upto 30000/- then no TDS

If it is say 1 lakh then pay quarterely 25000 x 4 bills , which will be in aggregate 1 lakh and hence no TDS. ( here in example 4 bills are compulsory)

Otherwise TDS will be 2% if paid to Non-individual or 1% if paid to Individual
(under 194C)