<PAGE>

                                                                      Exhibit 31

                      Chief Executive Officer Certification

          I, Azim H. Premji, certify that:

          1. I have reviewed this annual report on Form 20-F of Wipro Limited,
hereinafter referred to as the Company, for the year ended March 31, 2004;

          2. Based on my knowledge, this annual report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
annual report;

          3. Based on my knowledge, the financial statements, and other
financial information included in this annual report, fairly present in all
material respects the financial condition, results of operations and cash flows
of the Company as of, and for, the periods presented in this annual report;

          4. The Company's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e) for the Company and have:

          (a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the Company, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

          (b) Evaluated the effectiveness of the Company's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

          (c) Disclosed in this report any change in the Company's internal
control over financial reporting that occurred during the period covered by the
annual report that has materially affected, or is reasonably likely to
materially affect, the Company's internal control over financial reporting; and

          5. The Company's other certifying officers and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the Company's auditors and the audit committee of the Company's board of
directors (or persons performing the equivalents functions):

          (a) All significant deficiencies and material weaknesses in the design
or operation of internal control over financial reporting, which are reasonably
likely to adversely affect the Company's ability to record, process, summarize
and report financial information; and

          (b) Any fraud, whether or not material, that involves management or
other employees who have a significant role in the Company's internal control
over financial reporting.

          Date: May 17, 2004

               /s/ Azim H. Premji
          -----------------------------------------

          Azim H. Premji, Chief Executive Officer

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                                                                      Exhibit 31

                      Chief Financial Officer Certification

          I, Suresh C. Senapaty, certify that:

          1. I have reviewed this annual report on Form 20-F of Wipro Limited,
hereinafter referred to as the Company, for the year ended March 31, 2004;

          2. Based on my knowledge, this annual report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
annual report;

          3. Based on my knowledge, the financial statements, and other
financial information included in this annual report, fairly present in all
material respects the financial condition, results of operations and cash flows
of the Company as of, and for, the periods presented in this annual report;

          4. The Company's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e) for the Company and have:

          (a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the Company, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

          (b) Evaluated the effectiveness of the Company's disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

          (c) Disclosed in this report any change in the Company's internal
control over financial reporting that occurred during the period covered by the
annual report that has materially affected, or is reasonably likely to
materially affect, the Company's internal control over financial reporting; and

          5. The Company's other certifying officers and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the Company's auditors and the audit committee of the Company's board of
directors (or persons performing the equivalents functions):

          (a) All significant deficiencies and material weaknesses in the design
or operation of internal control over financial reporting, which are reasonably
likely to adversely affect the Company's ability to record, process, summarize
and report financial information; and

          (b) Any fraud, whether or not material, that involves management or
other employees who have a significant role in the Company's internal control
over financial reporting.

          Date: May 17, 2004

            /s/ Suresh C. Senapaty
          ----------------------------------------------

          Suresh C. Senapaty, Chief Financial Officer