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                                                                          |  | 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(1)                                                                                      |  | 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.(2)                                                                             |  | Delaware, USA          
|      |  |                                                                                                             
|30    |  | WNS Global Services Netherlands Cooperatief U.A. Merkezi Hollanda Istanbul Merkez Subesi(3)                  |  | Turkey                 
|      |  |                                                                                                             
|31    |  | MTS HealthHelp Inc.(4)                                                                                       |  | Delaware, USA          
|      |  |                                                                                                             
|32    |  | HealthHelp Holdings LLC(4)                                                                                   |  | Delaware, USA          
|      |  |                                                                                                             
|33    |  | HealthHelp LLC(4)                                                                                            |  | Delaware, USA          
|      |  |                                                                                                             
|34    |  | Value Edge Research Services Private Limited(5)                                                              |  | India                  
|      |  |                                                                                                             
|35    |  | Value Edge AG(5)                                                                                             |  | Switzerland            
|      |  |                                                                                                             
|36    |  | Value Edge Inc.(5)                                                                                           |  | Delaware, USA          
|      |  |                                                                                                             
|37    |  | VE Value Edge Gmbh(5)                                                                                        |  | Germany                
|      |  |                                                                                                             
|38    |  | WNS Global Services (Dalian) Co. Ltd.
Shanghai Branch(6)                                                     |  | China                  
|      |  |                                                                                                             
|39    |  | Ucademy (Pty) Ltd.(7)                                                                                        |  | South Africa           
|      |  |                                                                                                             
|40    |  | The WNS B-BBEE Staff Share Trust(8)                                                                          |  | South Africa           
|      |  |                                                                                                             
|41    |  | WNS Global Services Netherlands Cooperatief U.A. Ireland Branch(9)                                           |  | Ireland                



---

Notes



|1 | WNS Cares Foundation is a not-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.
|- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|2 | We acquired Denali Sourcing Services Inc. in January 2017.
|- | ----------------------------------------------------------



|3 | WNS Global Services Netherlands Cooperatief U.A. Merkezi Hollanda Istanbul Merkez Subesi (Turkey Branch) was formed on December 30, 2016 and is a branch of WNS Global Services Netherlands Cooperatief U.A.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|4 | We acquired MTS HealthHelp Inc. and its subsidiaries (HealthHelp Holdings LLC and HealthHelp LLC) in March 2017.
|- | ----------------------------------------------------------------------------------------------------------------



|5 | We acquired Value Edge Research Services Private Limited and its wholly owned subsidiaries, Value Edge Inc, Value Edge AG and, VE Value Edge GmbH in June 2016.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------



|6 | WNS Global Services (Dalian) Co. Ltd Shanghai Branch was formed in March 2017 and is a branch of WNS Global Services (Dalian) Co. Ltd.
|- | --------------------------------------------------------------------------------------------------------------------------------------



|7 | Ucademy (Pty) Limited, a wholly owned subsidiary of WNS Global Services SA (Pty) Limited, was incorporated on June 20, 2016.
|- | ----------------------------------------------------------------------------------------------------------------------------



|8 | The WNS B-BBEE Staff Share Trust was registered on April 26, 2017 with the principal object of creating meaningful participation of the Companys Black employees
in the growth of the company.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|9 | WNS Global Services Netherlands Cooperatief U.A (Ireland Branch) was formed on December 13, 2016 and is a branch of WNS Global Services Netherlands Cooperatief U.A.
|- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------