{"url_path":"/sec/wit/10-k/2026/item-16j","section_key":"item-16j","section_title":"Item 16J Insider Trading Policies","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","accession_number":"0001193125-26-253514","cik":"0001123799","ticker":"WIT","issuer_name":"WIPRO LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","primary_entity_key":"0001123799","primary_entity_name":"WIPRO LTD"},"word_count":164,"has_tables":true,"body_markdown":"Item 16J. Insider Trading Policies\n\nWe have adopted insider trading policies and procedures governing the purchase, sale, and other dispositions of our securities by directors, senior management, and employees that are reasonably designed to promote compliance with applicable insider trading laws, rules and regulations, and the listing standards applicable to us.\n\nIn May 2015, SEBI introduced the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT Regulations”) replacing the earlier framework of the SEBI (Insider Trading) Regulations, 1992. It was introduced with an aim of bringing the basic framework governing the regime of insider trading practices in line with the dynamic global scenario and tightening the gaps of the existing norms. In this regard, every listed company was required to adopt an internal code to regulate, monitor and report trading by designated persons and their immediate relatives (“Code”). Accordingly, in accordance with requirements under PIT Regulations, we adopted the Code and the same is enclosed as an exhibit to this Annual Report on Form 20-F."}