Company: TXEMF
Filing Date: 2025-03-03
Form Type: N-CSR
Source: 0001133228-25-001853
Chunk: 130

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-03-03
Form: N-CSR
Chunk 130
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 Item 3
to Form N-CSR.

| ITEM 4. | PRINCIPAL ACCOUNTANT FEES AND SERVICES. |

(a) . The aggregate fees billed in the last
two fiscal years ending December 31, 2023 and December 31, 2024 (the “Reporting Periods”) for professional services rendered
by the Registrant’s principal accountant (the “Auditor”) for the audit of the Registrant’s annual financial statements,
or services that are normally provided by the Auditor in connection with the statutory and regulatory filings or engagements for the Reporting
Periods, were $67,140 in December 31, 2023 and $68,323 in December 31, 2024.

(b) . The aggregate fees billed
in the Reporting Periods for assurance and related services by the Auditor that are reasonably related to the performance of the Registrant’s
financial statements were $0 in December 31, 2023 and $0 in December 31, 2024.

(c) . The aggregate fees billed in the Reporting
Periods for professional services rendered by the Auditor for tax compliance, tax advice and tax planning (“Tax Services”)
were $0 in December 31, 2023 and $11,000 in December 31, 2024. These services consisted of
(i) review or preparation of U.S. federal, state, local and excise tax returns; (ii) U.S. federal, state and local tax planning, advice
and assistance regarding statutory, regulatory or administrative developments, and (iii) tax advice regarding tax qualification matters
and/or treatment of various financial instruments held or proposed to be acquired or held.

The aggregate fees billed for Tax Services by the Auditor
to the Registrant’s investment adviser and any entity controlling, controlled by, or under common control with the investment adviser
that provides ongoing services to the Registrant (“Service Affiliates”) during the Reporting Periods that required pre-approval
by the Audit Committee were $70,000 in December 31, 2023 and $70,000 in December 31, 2024. The services for which these fees were paid
included global access to tax platform International Tax View.

(d) . The aggregate fees billed in the
Reporting Periods for products and services provided by the Auditor to the Registrant, other than the services reported in paragraphs
(a) through (c) of this item, were $0 in December 31, 2023 and $0