Company: TXEMF
Filing Date: 2025-03-03
Form Type: N-CSR
Source: 0001133228-25-001853
Chunk: 131

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-03-03
Form: N-CSR
Chunk 131
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 in December 31, 2024.

The aggregate fees paid to the Auditor for products and services
rendered by the Auditor to the Service Affiliates were $120,800 for the fiscal year ended December 31, 2023 and $385,325 for the fiscal
year ended December 31, 2024. The services for which these fees were paid included fees in connection with a license for accounting and
business knowledge platform Viewpoint, and professional services relating to the readiness assessment over Greenhouse Gas Emissions and
Energy, for the fiscal year ended December 31, 2023, professional fees in connection with SOC 1 reports, for the fiscal year ended December
31, 2024 and professional fees relating to security counts for the fiscal years ended December 31, 2023 and December 31, 2024.

(e) Audit Committee’s pre–approval policies and
procedures described in paragraph (c) (7) of Rule 2-01 of Regulation S-X.

(1) The Registrant’s Audit Committee is directly responsible
for approving the services to be provided by the Auditors, including:

(i) pre-approval
of all audit and audit related services;

(ii) pre-approval
of all non-audit related services to be provided to the Registrant by the Auditors;

(iii) pre-approval
of all non-audit related services to be provided by the Auditors to the Registrant and the Service Affiliates where the non-audit services
relate directly to the operations or financial reporting of the Registrant; and

(iv) establishment
by the Audit Committee, if deemed necessary or appropriate, as an alternative to committee pre-approval of services to be provided by
the Auditors, as required by paragraphs (ii) and (iii) above, of policies and procedures to permit such services to be pre-approved by
other means, such as through establishment of guidelines or by action of a designated member or members of the committee; provided the
policies and procedures are detailed as to the particular service and the committee is informed of each service and such policies and
procedures do not include delegation of Audit Committee responsibilities, as contemplated under the Securities Exchange Act of 1934, to
management; subject, in the case of (ii) through (iv), to any waivers, exceptions or exemptions that may be available under applicable
law or rules.

(2) None of the services described in paragraphs (b) through
(d)