**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   Workflow Technologies 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                                                                                                        |       | Srilanka                             |
|       |       |                                                                                                                                           |       |                                 |
| 14.        |       | WNS   Customer Solutions (Singapore) Private Limited                                                                                           |       | Singapore                            |
|       |       |                                                                                                                                           |       |                                 |
| 15.        |       | WNS   Customer Solutions (Private) Limited                                                                                                     |       | Srilanka                             |
|       |       |                                                                                                                                           |       |                                 |
| 16.        |       | WNS   Global Services Private Limited                                                                                                          |       | India                                |
|       |       |                                                                                                                                           |       |                                 |
| 17.        |       | WNS   BPO Services Costa Rica, S.R.L.                                                                                                          |       | Costa   Rica                         |
|       |       |                                                                                                                                           |       |                                 |
| 18.        |       | WNS   Global Services (Australia) Pty Ltd                                                                                                      |       | Australia                            |
|       |       |                                                                                                                                           |       |                                 |
| 19.        |       | WNS   Mauritius Limited ME (Branch)                                                                                                            |       | Dubai   Airport Free Zone            |
|       |       |                                                                                                                                           |       |                                 |
| 20.        |       | WNS   Cares Foundation(1)                                                                                                                      |       | India                                |
|       |       |                                                                                                                                           |       |                                 |
| 21.        |       | WNS   Global Services (UK) Limited (Spółka Z Ograniczoną   Odpowiedzialnością) Oddział W Polsce, Gdansk (Branch) |       | Poland                               |
|       |       |                                                                                                                                           |       |                                 |
| 22.        |       | WNS   Global Services SA (Pty) Ltd. (formerly Fusion Outsourcing Services (Proprietary)   Ltd.)                                                |       | South   Africa                       |
|       |       |                                                                                                                                           |       |                                 |
| 23.        |       | Business   Applications Associates Beijing Limited Guangzhou Branch (Branch)                                                                   |       | Guangzhou,   China                   |

 

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**Note:**

 

(1).           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 is not considered for the purpose of preparing our consolidated financial statements.

 

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