The document is a letter from the Deputy Registrar of the Institute of Management, Nirma University informing MBA students of revisions to the fee structure. It states that the annual tuition fee has been increased to Rs. 3,20,000 but students will receive a Rs. 40,000 scholarship, bringing the fee to Rs. 2,80,000 annually. For current second year students, the difference in fees from the first year (Rs. 50,000) can be paid in two installments of Rs. 25,000 each. Hostel fees have also been increased to Rs. 50,000-75,000 annually depending on room type. The letter provides details on installment payments and payment instructions.