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.    |  | 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(1)                                                                                    |  | 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(2)                                                                     |  | 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(3)                                                                                      |  | India                  
|      |  |                                                                                                             
|20.   |  | WNS Global Services (UK) Limited (Spółka Z Ograniczoną Odpowiedzialnością) Oddział W Polsce, Gdansk (Branch) |  | Poland                 
|      |  |                                                                                                             
|21.   |  | WNS Global Services SA (Pty) Ltd.                                                                            |  | 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(4)                                                                            |  | United Kingdom         
|      |  |                                                                                                             
|27    |  | WNS Global Services (UK) Limited London Bucharest Branch(5)                                                  |  | Romania                
|      |  |                                                                                                             
|28    |  | WNS Global Services (UK) Limited (France Branch)(6)                                                          |  | France                 

Notes:



|(1) | WNS Workflow Technologies Limited was renamed WNS Assistance Limited effective April 13, 2016
|--- | ---------------------------------------------------------------------------------------------



|(2) | WNS Customer Solutions (Private) Limited, which was a subsidiary of WNS Customer Solutions (Singapore) Private Limited, was amalgamated with WNS Global Services (Private) Limited effective December 31, 2015.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|(3) | 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.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|(4) | WNS Assistance (Legal) Limited, a wholly owned subsidiary of WNS Assistance Limited, was incorporated on April 20, 2016.
|--- | ------------------------------------------------------------------------------------------------------------------------



|(5) | WNS Global Services (UK) Limited London Bucharest Branch was formed on February 2, 2016 and is a branch of WNS Global Services (UK) Limited.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------



|(6) | WNS Global Services (UK) Limited (France Branch) was formed on December 16, 2015 and is a branch of WNS Global Services (UK) Limited.
|--- | -------------------------------------------------------------------------------------------------------------------------------------