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.	WNS (Mauritius) Limited	Mauritius
5.	Town & Country Assistance Limited	United Kingdom
6.	WNS Global Services (Romania) S.R.L.	Romania
7.	WNS Philippines Inc.	The Philippines
8.	WNS Mortgage Services Private Limited	India
9.	WNS Workflow Technologies Limited	United Kingdom
10.	WNS Workflow Technologies (India) Private Limited	India
11.	Chang Limited	United Kingdom
12.	Call 24x7 Limited	United Kingdom
13.	WNS Global Services Private Limited	India
14.	NTrance Customer Services Private Limited	India
15.	WNS Global Services (Private) Limited	Sri Lanka
16.	First Offshoring Technologies Private Limited	India
17.	Marketics (Technologies) India Private Limited	India
18.	Marketics, Inc.	Delaware, USA
19.	WNS Capital Investment Limited	Mauritius
20.	Aviva Global Services Singapore Private Limited	Singapore
21.	Aviva Global Services Lanka (Private) Limited	Sri Lanka
22.	Aviva Global Shared Services Private Limited	India
23.	Aviva Global Services (Bangalore) Private Limited	India
24.	Customer Operational Services (Chennai) Private Limited	India
25.	Business Applications Associates Limited	United Kingdom
26.	Business Associates Application, Inc.	Delaware, USA
27.	Baizan International Software Technology (Beijing) Co. Ltd.	China