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USD ($)

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    &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;
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    &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;WNS (Holdings) Limited (&amp;#8220;WNS Holdings&amp;#8221;), along with its subsidiaries, is a global business process
    outsourcing (&amp;#8220;BPO&amp;#8221;) company with client service offices in Australia, London (UK), New York (US),
    Singapore and delivery centers in Costa Rica, India, the Philippines, Romania, Sri Lanka, and the
    UK. The Company&amp;#8217;s clients are primarily in the travel, banking, financial services, insurance,
    healthcare and utilities, retail and consumer product industries. WNS Holdings is incorporated in
    Jersey, Channel Islands.
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 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 94-6
 -Paragraph 10

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