Company: WIA
Filing Date: 2025-01-28
Form Type: N-CSR
Source: 0001133228-25-000566
Chunk: 64

Company: WESTERN ASSET INFLATION-LINKED INCOME FUND
Filing Date: 2025-01-28
Form: N-CSR
Chunk 64
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 broker or dealer, investment adviser or investment banking services;
(viii) legal services and expert services unrelated to the audit; and (ix) any other service the Public Company Accounting
Oversight Board determines, by regulation, is impermissible.

Pre-approval by the Committee of any permissible non-audit services
is not required so long as: (i) the aggregate amount of all such permissible non-audit services provided to the Fund, the Adviser
and any service providers controlling, controlled by or under common control with the Adviser that provide ongoing services to the Fund
(“Covered Service Providers”) constitutes not more than 5% of the total amount of revenues paid to the independent auditors
during the fiscal year in which the permissible non-audit services are provided to (a) the Fund, (b) the Adviser and (c) any
entity controlling, controlled by or under common control with the Adviser that provides ongoing services to the Fund during the fiscal
year in which the services are provided that would have to be approved by the Committee; (ii) the permissible non-audit services
were not recognized by the Fund at the time of the engagement to be non-audit services; and (iii) such services are promptly brought
to the attention of the Committee and approved by the Committee (or its delegate(s)) prior to the completion of the audit.

(2) None of the services described in paragraphs (b) through (d)
of this Item were performed in reliance on paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

(f) Not applicable.

(g) Non-audit fees billed by the Auditor for services rendered
to Western Asset Inflation-Linked Income Fund, LMPFA and any entity controlling, controlled by, or under common control with LMPFA that
provides ongoing services to Western Asset Inflation-Linked Income Fund during the reporting period were $342,635 in November 30, 2023
and $334,889 in November 30, 2024.

(h) Yes. Western Asset Inflation-Linked Income Fund’s
Audit Committee has considered whether the provision of non-audit services that were rendered to Service Affiliates, which were not pre-approved
(not requiring pre-approval), is compatible with maintaining the Accountant’s independence. All services provided by the
Auditor to the Western Asset Inflation-Linked Income Fund or to Service Affiliates, which were required to be pre-approved