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.	WNS Global Services (Romania) S.R.L.	Romania
6.	WNS Global Services Philippines, Inc.	Philippines
7.	WNS Business Consulting Services Private Limited	India
8.	WNS Workflow Technologies Limited	United Kingdom
9.	Accidents Happen Assistance Limited	United Kingdom
10.	WNS Global Services Inc.	Delaware, USA
11.	Business Applications Associates Beijing Limited	China
12.	WNS Capital Investment Limited	Mauritius
13.	WNS Global Services (Private) Limited	Srilanka
14.	WNS Customer Solutions (Singapore) Private Limited	Singapore
15.	WNS Customer Solutions (Private) Limited	Srilanka
16.	WNS Global Services Private Limited	India
17.	WNS BPO Services Costa Rica, S.R.L.	Costa Rica
18.	WNS Global Services (Australia) Pty Ltd	Australia
19.	WNS Mauritius Limited ME (Branch)	Dubai Airport Free Zone
20.	WNS Cares Foundation(1)	India
21.	WNS Global Services (UK) Limited (Spółka Z Ograniczoną Odpowiedzialnością) Oddział W Polsce, Gdansk (Branch)	Poland
22.	WNS Global Services SA (Pty) Ltd. (formerly Fusion Outsourcing Services (Proprietary) Ltd.)	South Africa
23.	Business Applications Associates Beijing Limited Guangzhou Branch (Branch)	Guangzhou, China

Note:

(1).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 is not considered for the purpose of preparing our consolidated financial statements.