Exhibit 8.1

WNS (HOLDINGS) LIMITED

LIST OF SUBSIDIARIES



|      |  |                                                             |  |                                              
|----- |  | ----------------------------------------------------------- |  | ---------------------------------------------
|S/No. |  | Name of Subsidiary                                          |  | Place of Incorporation                       
|      |  |                                                            
|1.    |  | WNS Global Services Netherlands Cooperative U.A.            |  | The Netherlands                              
|      |  |                                                            
|2.    |  | WNS North America Inc.                                      |  | Delaware, USA                                
|      |  |                                                            
|3.    |  | WNS Global Services (UK) Limited                            |  | United Kingdom                               
|      |  |                                                            
|4.    |  | Business Applications Associates
Limited(1)                 |  | United Kingdom                               
|      |  |                                                            
|5.    |  | WNS (Mauritius) Limited                                     |  | Mauritius                                    
|      |  |                                                            
|6.    |  | WNS Global Services (Romania) S.R.L.                        |  | Romania                                      
|      |  |                                                            
|7.    |  | WNS Philippines Inc.                                        |  | Philippines                                  
|      |  |                                                            
|8.    |  | WNS Global Services Philippines, Inc.                       |  | Philippines                                  
|      |  |                                                            
|9.    |  | WNS Business Consulting Services Private Limited            |  | India                                        
|      |  |                                                            
|10.   |  | WNS Workflow Technologies Limited                           |  | United Kingdom                               
|      |  |                                                            
|11.   |  | Accidents Happen Assistance Limited                         |  | United Kingdom                               
|      |  |                                                            
|12.   |  | WNS Global Services Inc.                                    |  | Delaware, USA                                
|      |  |                                                            
|13.   |  | Baizan International Software Technology (Beijing) Co. Ltd. |  | Peoples Republic of China                   
|      |  |                                                            
|14.   |  | WNS Capital Investment Limited                              |  | Mauritius                                    
|      |  |                                                            
|15.   |  | WNS Global Services (Private) Limited                       |  | Sri Lanka                                    
|      |  |                                                            
|16.   |  | WNS Customer Solutions (Singapore) Private Limited          |  | Singapore                                    
|      |  |                                                            
|17.   |  | WNS Customer Solutions (Private) Limited                    |  | Sri Lanka                                    
|      |  |                                                            
|18.   |  | WNS Global Services Private Limited                         |  | India                                        
|      |  |                                                            
|19.   |  | WNS BPO Services Costa Rica, S.A.                           |  | Costa Rica                                   
|      |  |                                                            
|20.   |  | WNS Global Services (Australia) Pty Ltd                     |  | Australia                                    
|      |  |                                                            
|21.   |  | WNS Mauritius Limited ME (Branch)                           |  | Dubai Airport Free Zone, United Arab Emirates
|      |  |                                                            
|22.   |  | WNS Cares Foundation(2)                                     |  | India                                        

Notes:



|1. | Business Applications Associates Limited is in the process of voluntary dissolution.
|-- | ------------------------------------------------------------------------------------

|2. | WNS Cares Foundation is a not-for-profit organization registered under Section 25 of the Companies Act, 1956, India formed for the purpose of promoting corporate
social responsibilities and not considered for the purpose of preparing our consolidated financial statements.
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------