Determine Necessity of Base64 Encoding for Attachments

[saravase]

Description:
We need to determine whether Base64 encoding is required when adding file attachments in our system. We are going to attach multiple format files in email sending.[PDF , Excel , Word , CSV , PPT , ZIP , images such as JPG , TXT]

Key Considerations:
Does the target system accept binary files directly, or does it require Base64 encoding?
Will Base64 encoding impact file size and performance?
Are there any security implications of encoding/decoding attachments?
Are there alternative approaches that might be more efficient?