Company: WIT
Filing Date: 2025-05-13
Form Type: S-8
Source: 0001193125-25-118810
Chunk: 1

Company: WIPRO LTD
Filing Date: 2025-05-13
Form: S-8
Chunk 1
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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B)of the Securities Act. ☐

EXPLANATORY NOTE

Wipro Limited (the “Registrant” or the “Company”) is filing this Registration Statement with the Securities
and Exchange Commission (the “Commission”) to register 55,000,000 additional equity shares of the Company, par value Rs. 2 per equity share (“Equity Share”), each represented by one American Depositary Share
(“ADS”), under the Registrant’s 2004 ADS Restricted Stock Unit Plan, as amended and restated (the “ADS Plan 2004”), as approved by the Company’s shareholders by remote
e-voting process on March 31, 2025 (the “ADS Plan 2004 Increase”). In accordance with General Instruction E of Form S-8, this Registration
Statement hereby incorporates by reference the contents of the Registrant’s Registration Statement on Form S-8 filed with the Commission on February 28, 2005 (Registration No. 333-123043), as
amended by the Post-Effective Amendment No. 1 to the Registration Statement on Form S-8 filed with the Commission on October 6, 2005 (together, the “Original Registration Statement”), except to the extent supplemented, amended or superseded by the information set forth herein. Under the Original Registration Statement, the Company registered 12,000,000 Equity Shares to be sold under the ADS Plan 2004. After
giving effect to stock dividends, stock splits, recapitalization or other similar transaction effected by the Registrant without the receipt of consideration prior to March 31, 2025, the aggregate number of Equity Shares issuable under the ADS
Plan 2004 increased from 12,000,000 to 119,595,958. Following the ADS Plan 2004 Increase described herein, the aggregate number of Equity Shares issuable under the ADS Plan 2004 is 174,595,958.

In addition, the Company is filing this Registration Statement with the Commission to register 200,000,000 Equity Shares, each represented by
one ADS, under the Company’s Employee Stock Option, Performance Stock Unit and Restricted Stock Unit Scheme 2024 (the “2024 Scheme”).

PART I

INFORMATION REQUIRED IN THE SECTION 10(a