Exhibit 8.1

WNS (HOLDINGS) LIMITED
LIST OF SUBSIDIARIES

S/No.	Name of Subsidiary	Place of Incorporation
1.	WNS Global Services Netherlands Cooperative U.A.	The Netherlands
2.	WNS North America, Inc.	Delaware, USA
3.	WNS Global Services (UK) Limited	United Kingdom
4.	Town & Country Assistance Limited	United Kingdom
5.	Business Applications Associates Limited	United Kingdom
6.	WNS (Mauritius) Limited	Mauritius
7.	WNS Global Services (Romania) S.R.L.	Romania
8.	WNS Philippines Inc.	Philippines
9.	WNS Global Services Philippines, Inc.	Philippines
10.	WNS Mortgage Services Private Limited	India
11.	WNS Workflow Technologies Limited	United Kingdom
12.	Chang Limited	United Kingdom
13.	Accidents Happen Assistance Limited	United Kingdom
14.	Business Applications Associates, Inc	Delaware, USA
15.	Baizan International Software Technology (Beijing) Co. Ltd.	China
16.	WNS Capital Investment Limited	Mauritius
17.	WNS Global Services (Private) Limited	Srilanka
18.	WNS Customer Solutions (Singapore) Private Limited	Singapore
19.	WNS Customer Solutions (Private) Limited	Srilanka
20.	WNS Global Services Private Limited	India
21.	WNS Customer Solutions North America, Inc.	Delaware, USA
22.	WNS BPO Services Costa Rica, S.A.	Costa Rica
23.	WNS Global Services (Australia) Pty Ltd	Australia