Typically, an upgrade does not require a license, assuming you are paying for support. Pl confirm this with your Oracle salesperson
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Do we need any license to upgrade 126.96.36.199 database to 11.2.0, Now we are on extended support from oracle.
No, You dont require a license if you have an existing license for 188.8.131.52.
Are you planning to use different (higher) number of users and/or CPUs? If yes, and depends on your license agreement you might be required to have additional licenses.
If you are planning to use the same hardware with the same number of users, then no additional license is required.