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                                                                    Exhibit 99.3

[X] PLEASE MARK VOTES
    AS IN THIS EXAMPLE

                                 WIPRO LIMITED


                    PLEASE REFER TO THE REVERSE OF THIS CARD
                 FOR THE RESOLUTIONS TO BE VOTED AT THE MEETING.

Mark box at right if an address change has been noted on the reverse of this
card.                                                                       [ ]

CONTROL NUMBER:





Please be sure to sign and date this Voting Instruction Card.        Date

-------------------------------------------------------------------------------
ADR Holder sign here                                    Co-owner sign here


ORDINARY BUSINESS

               FOR    AGAINST                      FOR    AGAINST

Resolution 1   [ ]     [ ]          Resolution 4   [ ]     [ ]

Resolution 2   [ ]     [ ]          Resolution 5   [ ]     [ ]

Resolution 3   [ ]     [ ]          Resolution 6   [ ]     [ ]


SPECIAL BUSINESS

               FOR    AGAINST                      FOR    AGAINST

Resolution 7   [ ]     [ ]          Resolution 10  [ ]     [ ]

Resolution 8   [ ]     [ ]          Resolution 11  [ ]     [ ]

Resolution 9   [ ]     [ ]          Resolution 12  [ ]     [ ]


Mark box at right if you wish to give a discretionary proxy to a person
designated by the Company. PLEASE NOTE: Marking this box voids any other
instructions indicated above.                                               [ ]


DETACH CARD                                                          DETACH CARD

                          TO THE REGISTERED HOLDERS OF
                     AMERICAN DEPOSITARY RECEIPTS ("ADRs")
                         REPRESENTING EQUITY SHARES OF
                                 WIPRO LIMITED

JPMorgan Chase Bank (the "Depositary") has received advice that the Fifty Sixth
Annual General Meeting (the "Meeting") of Wipro Limited (the "Company") will be
held at the Registered Office of the Company situated at Doddakannelli, Sarjapur
Road, Bangalore on Thursday, July 18, 2002 at 4:30 p.m., for the purposes set
forth on the reverse of this card.

If you are desirous of having the Depositary, through its Nominee or Nominees,
vote or execute a proxy to vote the Equity Shares represented by your American
Depositary Receipt(s) for or against the Resolutions, or any of them, to be
proposed at the Meeting, kindly execute and forward to JPMorgan Chase Bank the
attached Voting Instruction Card. The enclosed postage paid envelope is provided
for this purpose. This Voting Instruction Card should be executed in such manner
as to show clearly whether you desire the Nominee or the Nominees of the
Depositary to vote for or against the Resolutions, or any of them, as the case
may be. You may include instructions to give a discretionary proxy to a person
designated by the Company. The Voting Instruction Card MUST be forwarded in
sufficient time to reach the Depositary before 3:00 p.m., July 9, 2002. Only the
registered holders of record at the close of business June 5, 2002, will be
entitled to execute the attached Voting Instruction Card.

JPMorgan Chase Bank, Depositary

Dated: June 12, 2002