Exhibit 8.1

WNS (HOLDINGS) LIMITED

LIST OF SUBSIDIARIES

S/No.	Name of Subsidiary	Place of Incorporation
1.	WNS Global Services Netherlands B.V.	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 Assistance Limited	United Kingdom
9.	Accidents Happen Assistance Limited	United Kingdom
10.	WNS Global Services LLC(1)	Delaware, USA
11.	Denali Sourcing Services LLC(1)	Delaware, USA
12.	Business Applications Associates Beijing Limited	China
13.	WNS Capital Investment Limited	Mauritius
14.	WNS Global Services (Private) Limited	Sri Lanka
15.	WNS Customer Solutions (Singapore) Private Limited	Singapore
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	India
21.	WNS Global Services (UK) Limited (Branch) Poland	Poland
22.	WNS Global Services SA (Pty) Limited	South Africa
23.	Business Applications Associates Beijing Limited Guangzhou Branch (Branch)	China
24.	WNS Global Services (Dalian) Co. Ltd.	China
25.	WNS Global Services Private Limited (Singapore Branch)	Singapore
26.	WNS Legal Assistance LLP	United Kingdom
27.	WNS Assistance (Legal) Limited	United Kingdom
28.	WNS Global Services (UK) Limited London (Bucharest Branch)	Romania
29.	WNS Global Services (UK) Limited (France Branch)	France
30.	WNS Global Services Netherlands B.V Merkezi Hollanda Istanbul Merkez Subesi (Turkey Branch)	Turkey
31.	MTS HealthHelp Inc.	Delaware, USA
32.	HealthHelp Holdings LLC	Delaware, USA
33.	HealthHelp LLC	Delaware, USA
34.	Value Edge AG	Switzerland
35.	Value Edge Inc.	Delaware, USA
36.	VE Value Edge Gmbh	Germany
37.	WNS Global Services (Dalian) Co. Ltd. Shanghai Branch	China
38.	Ucademy (Pty) Ltd	South Africa
39.	The WNS B-BBEE Staff Share Trust	South Africa
40.	WNS Global Services Netherlands B.V. (Ireland Branch)	Ireland

S/No.	Name of Subsidiary	Place of Incorporation
41.	WNS New Zealand Limited	New Zealand
42.	WNS Global Services (UK) International Limited	United Kingdom
43.	WNS-HealthHelp Philippines Inc.	Philippines
44.	WNS Global Services North Americas Inc.	Delaware, USA
45.	WNS South Africa (Pty) Ltd.	South Africa
46.	WNS Global Services (UK) Limited (SUCURSAL EN ESPANA Branch)	Spain
47.	WNS Business Consulting Netherlands B.V.	Netherlands
48.	WNS Gestion des Processus d’Affaire Inc.	Canada
49.	WNS Global Services (Romania) SRL-Punct De Lucru Sibiu (Branch)	Romania
50.	WNS Global Services AG	Switzerland
51.	WNS Global Services Malaysia Sdn. Bhd	Malaysia
52.	Vuram Technology Solutions Private Limited	India
53.	Vuram Australia Pty Ltd	Australia
54.	Vuram Canada Inc.	Canada
55.	Vuram Technologies B.V.	Netherlands
56.	Vuram, Inc.	USA
57.	Soluciones en Tecnologia Vuram Mexico, S De R.L. de C.V.	Mexico
58.	Vuram UK Private Limited	United Kingdom
59.	The Smart Cube Limited	United Kingdom
60.	The Smart Cube India Private Limited	India
61.	The Smart Cube S.R.L.	Romania
62.	The Smart Cube (Switzerland) GmbH	Switzerland
63.	The Smart Cube Inc.	USA
64.	OptiBuy sp. z o.o.	Poland
65.	Nextbuy sp. z o.o.	Poland
66.	Optibuy GmbH	Germany
67.	WNS BPM Americas Holdings Inc.	Delaware, USA
68.	WNS BPM Americas LLC	Delaware, USA
69.	WNS BPM Americas LLC (Philippines) (Branch)(2)	Philippines

Notes:

(1) Denali Sourcing Services, Inc. and WNS Global Service Inc. i,e. Denali Sourcing Services LLC and WNS Global Service LLC were each converted into a limited liability company with effect from April 1, 2023.

(2) WNS BPM Americas LLC (Philippines) Branch was incorporated in the Philippines with effect from 12th February 2024.

(3) WNS GLOBAL SERVICES LISBON, UNIPESSOAL LDA was dissolved on November 29, 2023 and deregistered from the Company registry on December 12, 2023.

(4) With effect from April 7, 2024, Smart Cube Consulting Service (Dalian) Co., Ltd ceased to exist upon cancellation of its business license.