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.	Business Applications Associates Limited(1)	United Kingdom
5.	WNS (Mauritius) Limited	Mauritius
6.	WNS Global Services (Romania) S.R.L.	Romania
7.	WNS Philippines Inc.	Philippines
8.	WNS Global Services Philippines, Inc.	Philippines
9.	WNS Business Consulting Services Private Limited	India
10.	WNS Workflow Technologies Limited	United Kingdom
11.	Accidents Happen Assistance Limited	United Kingdom
12.	WNS Global Services Inc.	Delaware, USA
13.	Baizan International Software Technology (Beijing) Co. Ltd.	People’s Republic of China
14.	WNS Capital Investment Limited	Mauritius
15.	WNS Global Services (Private) Limited	Sri Lanka
16.	WNS Customer Solutions (Singapore) Private Limited	Singapore
17.	WNS Customer Solutions (Private) Limited	Sri Lanka
18.	WNS Global Services Private Limited	India
19.	WNS BPO Services Costa Rica, S.A.	Costa Rica
20.	WNS Global Services (Australia) Pty Ltd	Australia
21.	WNS Mauritius Limited ME (Branch)	Dubai Airport Free Zone, United Arab Emirates
22.	WNS Cares Foundation(2)	India

Notes:

1. Business Applications Associates Limited is in the process of voluntary dissolution.

2. WNS Cares Foundation is a not-for-profit organization registered under Section 25 of the Companies Act, 1956, India formed for the purpose of promoting corporate social responsibilities and not considered for the purpose of preparing our consolidated financial statements.