Company: WIT
Filing Date: 2025-05-13
Form Type: S-8
Source: 0001193125-25-118810
Chunk: 3

Company: WIPRO LTD
Filing Date: 2025-05-13
Form: S-8
Chunk 3
---
 out of such person’s services as the Company’s director or officer, including claims which are covered by the director’s and officer’s liability insurance policy taken by the Company . At present, there is no pending litigation or proceeding involving any of the Company’s directors, officers or employees in which indemnification is sought, nor is the Company aware of any threatened litigation or proceeding that may result in claims for indemnification.

| Item 7. | Exemption from Registration Claimed. |

Not applicable.

| Item 8. | Exhibits |

| Exhibit 
 Number  |     | Exhibit Description                                                                            |
| 4.1     |     | Form of Deposit Agreement (including as an exhibit, the form of American Depositary Receipt)*. |
| 5.1     |     | Opinion of Cyril Amarchand Mangaldas, as to legality of securities being registered.           |
| 10.1    |     | Amended and Restated Wipro Employee ADS Restricted Stock Unit Plan 2004**.                     |

| 10.2 |     | Wipro Limited Employee Stock Option, Performance Stock Unit and Restricted Stock Unit Scheme 2024. |
| 23.1 |     | Consent of Deloitte Haskins & Sells LLP, independent registered public accounting firm.            |
| 23.3 |     | Consent of Counsel (Included in Exhibit 5.1)                                                       |
| 24.1 |     | Power of Attorney (Included on Signature Page hereto)                                              |
| 107  |     | Filing Fee Table                                                                                   |

| * | Documents incorporated by reference from Exhibit 99.(A) to the Registrant’s Post-Effective Amendment to     
 Registration Statement on Form F-6 (No. 333-218348), originally filed with the Commission on July 17, 2023. |

| ** | Documents incorporated by reference from Exhibit 4.5 to the Registrant’s Annual Report on Form 20-F for the year ended March 31, 2016 (No. 001-16139), originally filed with the Commission on May 26, 2016. |

| Item 9. | Undertakings. |

A. The undersigned Registrant hereby undertakes: (1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: (i) to include any prospectus required by Section 10(a)(3) of the Securities Act; (