Trending @Capgemini; TCS - C3A role

Got an offer for C3A role (total yoe - 9.8yrs) for 26lpa.

1. Should I try to get C3B role for my experience
2. For VP - there are 2 components listed (i) Monthly Performance Pay - 15k (ii) Performance Pay (Quarterly) - 22k
3. What is an emergency fund in TCS.?

I feel 17% VP (4.5L) in total CTC (26L) is too high. The HR said, this 15k monthly will be paid in full. And quarterly pay of 66k (22k x 3) will also be paid. Is this true or some deduction will be there?

Please let me know if this is the norm VP in TCS and share some tips to negotiate for more fixed pay..

TIA