Exhibit 8.1
WNS (HOLDINGS) LIMITED
LIST OF SUBSIDIARIES
S/No. | Name of Subsidiary | Place of Incorporation | ||
| 1. | WNS Global Services Netherlands Cooperatief 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 Assistance 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 | Sri Lanka | ||
| 14. | WNS Customer Solutions (Singapore) Private Limited | Singapore | ||
| 15. | WNS Global Services Private Limited(1) | India | ||
| 16. | WNS BPO Services Costa Rica, S.R.L. | Costa Rica | ||
| 17. | WNS Global Services (Australia) Pty Ltd | Australia | ||
| 18. | WNS Mauritius Limited ME (Branch) | Dubai Airport Free Zone | ||
| 19. | WNS Cares Foundation(2) | India | ||
| 20. | WNS Global Services (UK) Limited (Spółka Z Ograniczoną Odpowiedzialnością) Oddział W Polsce, Gdansk (Branch) | Poland | ||
| 21. | WNS Global Services SA (Pty) Limited | South Africa | ||
| 22. | Business Applications Associates Beijing Limited Guangzhou Branch (Branch) | China | ||
| 23. | WNS Global Services (Dalian) Co. Ltd. | China | ||
| 24. | WNS Global Services Private Limited (Singapore Branch) | Singapore | ||
| 25. | WNS Legal Assistance LLP | United Kingdom | ||
| 26 | WNS Assistance (Legal) Limited | United Kingdom | ||
| 27 | WNS Global Services (UK) Limited London Bucharest Branch | Romania | ||
| 28 | WNS Global Services (UK) Limited (France Branch) | France | ||
| 29 | Denali Sourcing Services Inc. | Delaware, USA | ||
| 30 | WNS Global Services Netherlands Cooperatief U.A. Merkezi Hollanda Istanbul Merkez Subesi(3) | 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(4) | China | ||
| 38 | Ucademy (Pty) Ltd | South Africa | ||
| 39 | The WNSB-BBEE Staff Share Trust(5) | South Africa | ||
| 40 | WNS Global Services Netherlands Cooperatief U.A. Ireland Branch(6) | Ireland | ||
| 41 | WNS New Zealand Limited(7) | New Zealand | ||
Notes
| 1 | Value Edge Research Services Private Limited, which was a subsidiary of WNS Global Services Private Limited, was merged with and into WNS Global Services Private Limited pursuant to a National Company Law Tribunal order dated July 27, 2017. The effective date of the merger was January 1, 2017. |
| 2 | WNS Cares Foundation is anot-for-profit organization registered under formerly Section 25 of the Indian Companies Act, 1956 (which has become Section 8 of the Indian Companies Act, 2013), formed for the purpose of promoting corporate social responsibilities. |
| 3 | WNS Global Services Netherlands Cooperatief U.A. Merkezi Hollanda Istanbul Merkezi Subesi (Turkey Branch) is a branch of WNS Global Services Netherlands Cooperatief U.A. |
| 4 | WNS Global Services (Dalian) Co. Ltd Shanghai Branch is a branch of WNS Global Services (Dalian) Co. Ltd. |
| 5 | The WNS B-BBEE Staff Share Trust was established with the principal object of creating meaningful participation of the Company’s Black employees in the growth at the company. |
| 6 | WNS Global Services Netherlands Cooperatief U.A (Ireland Branch) is a branch of WNS Global Services Netherlands Cooperatief U.A. |
| 7 | WNS New Zealand Limited, a wholly owned subsidiary of WNS Global Services (Australia) Pty Ltd, was incorporated on June 13, 2017. |