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 | Delaware, USA | ||
| 11. | Denali Sourcing Services LLC | 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 | ||
| 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 Lisbon Unipessoal LDA | Portugal | ||
| 50. | WNS Global Services (Romania) SRL-Punct De Lucru Sibiu (Branch) | Romania | ||
| 51. | WNS Global Services AG | Switzerland | ||
| 52. | WNS Global Services Malaysia Sdn. Bhd(3) | Malaysia | ||
| 53. | Vuram Technology Solutions Private Limited(4) | India | ||
| 54. | Vuram Australia Pty Ltd | Australia | ||
| 55. | Vuram Canada Inc. | Canada | ||
| 56. | Vuram Technologies B.V. | Netherlands | ||
| 57. | Vuram, Inc. | USA | ||
| 58. | Soluciones en Tecnologia Vuram Mexico, S De R.L. de C.V. | Mexico | ||
| 59. | Vuram UK Private Limited | United Kingdom | ||
| 60. | The Smart Cube Limited(5) | United Kingdom | ||
| 61. | The Smart Cube India Private Limited | India | ||
| 62. | The Smart Cube S.R.L. | Romania | ||
| 63. | The Smart Cube (Switzerland) GmbH | Switzerland | ||
| 64. | The Smart Cube Inc. | USA | ||
| 65. | The Smart Cube Consulting Services (Dalian) Co. Ltd. | China | ||
| 66. | OptiBuy sp. z o.o.(5) | Poland | ||
| 67. | Nextbuy sp. z o.o. | Poland | ||
| 68. | Optibuy GmbH | Germany | ||
| 69. | WNS BPM Americas Holdings Inc.(6) | USA | ||
| 70. | WNS BPM Americas LLC(7) | USA | ||
Notes:
| (1) | WNS Denali Sourcing Services, Inc. a fully owned subsidiary of Denali Sourcing Services Inc. has been dissolved with effect from April 20, 2022. |
| (2) | WNS Information Services (India) Private Limited which was a subsidiary of WNS (Mauritius) Limited was amalgamated (Merger by Absorption) with WNS Global Services Private Limited effective from August 30, 2022. |
| (3) | WNS Global Services Malaysia Sdn. Bhd., a wholly-owned subsidiary WNS Customer Solutions (Singapore) Private Limited, was incorporated in Malaysia on July 21, 2022. |
| (4) | On July 1, 2022, we acquired Vuram Technology Solutions Private Limited. |
| (5) | On December 16, 2022, we acquired The Smart Cube Limited & OptiBuy sp.z.o.o. |
| (6) | WNS BPM Americas Holdings Inc., a wholly-owned subsidiary of WNS (Holdings) Limited, was incorporated in Delaware on March 01, 2023. |
| (7) | WNS BPM Americas LLC, a wholly-owned subsidiary of WNS BPM Americas Holdings Inc., was incorporated in Delaware on March 03, 2023. |