{"url_path":"/sec/wit/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 Exhibits","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":561,"has_tables":true,"body_markdown":"Item 19. Exhibits\n\n \n\n \n\n \n\nIncorporated by Reference\n\nExhibit\n\nNumber\n\n \n\nExhibit Description\n\n \n\nForm\n\n \n\n \n\nFile No.\n\n \n\nExhibit\n\n \n\nFiling Date\n\n \n\nFiled Herewith\n\n \n\n \n\n \n\n \n\n \n\n \n\n1.1\n\n \n\n[Certificate of Incorporation of Wipro Limited, as amended](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0004.txt)\n\n \n\nF-1\n\n \n\n333-46278\n\n \n\n3.3\n\n \n\n9/21/2000\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n1.2\n\n \n\n[Memorandum of Association of Wipro Limited, as amended](wit-ex1_2.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n X\n\n \n\n \n\n \n\n \n\n \n\n \n\n1.3\n\n \n\n[Articles of Association of Wipro Limited, as amended](https://www.sec.gov/Archives/edgar/data/1123799/000119312519196495/d779661dex993.htm)\n\n \n\n6-K\n\n \n\n001-16139\n\n \n\n99.3\n\n \n\n7/18/2019\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n2.1\n\n \n\n[Form of Deposit Agreement (including as an exhibit, the form of American Depositary Receipt)](https://www.sec.gov/Archives/edgar/data/1123799/000119380517000947/e616209_ex99-a4.htm)\n\n \n\nF-6\n\n \n\n333-218348\n\n \n\n(a)(4)\n\n \n\n5/30/2017\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n2.2\n\n \n\n[Wipro’s specimen certificate for equity shares](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0006.txt)\n\n \n\nF-1\n\n \n\n333-46278\n\n \n\n4.2\n\n \n\n9/21/2000\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n2.3\n\n \n\n[Description of Securities](https://www.sec.gov/Archives/edgar/data/1123799/000119312521186704/d152800dex23.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n2.3\n\n \n\n6/9/2021\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.1\n\n \n\n[1999 Employee Stock Option Plan (1999 Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0007.txt)\n\n \n\nF-1\n\n \n\n333-46278\n\n \n\n10.1\n\n \n\n9/21/2000\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.2\n\n \n\n[2000 Employee Stock Option Plan (2000 Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0008.txt)\n\n \n\nF-1\n\n \n\n333-46278\n\n \n\n10.2\n\n \n\n9/21/2000\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.3\n\n \n\n[Wipro Equity Reward Trust](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0009.txt)\n\n \n\nF-1\n\n \n\n333-46278\n\n \n\n10.3\n\n \n\n9/21/2000\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.4\n\n \n\n[2000 ADS Option Plan (2000 ADS Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000101287000004868/0001012870-00-004868-0010.txt)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n10.4\n\n \n\n5/17/2004\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.5\n\n \n\n[Amended and Restated Wipro Employee ADS Restricted Stock Unit Plan 2004 (WARSUP 2004 Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000119312516604459/d185139dex45.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n4.5\n\n \n\n5/26/2016\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.6\n\n \n\n[Amended and Restated Wipro Employee Restricted Stock Unit Plan 2005 (WRSUP 2005 Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000119312516604459/d185139dex410.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n4.10\n\n \n\n5/26/2016\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.7\n\n \n\n[Amended and Restated Wipro Employee Restricted Stock Unit Plan 2007 (WRSUP 2007 Plan)](https://www.sec.gov/Archives/edgar/data/1123799/000119312516604459/d185139dex411.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n4.11\n\n \n\n5/26/2016\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.8\n\n \n\n[Amendment No. 1 to 1999 Plan, 2000 Plan, 2000 ADS Plan, WRSUP 2004 Plan, WARSUP 2004 Plan and WRSUP 2005 Plan](https://www.sec.gov/Archives/edgar/data/1123799/000095013408010518/f41205exv99w5.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n99.5\n\n \n\n5/30/2008\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.9\n\n \n\n[Amendment No. 2 to 1999 plan, 2000 Plan, WRSUP 2004 Plan and WRSUP 2005 Plan](https://www.sec.gov/Archives/edgar/data/1123799/000095013408010518/f41205exv99w6.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n99.6\n\n \n\n5/30/2008\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.10\n\n \n\n[Amendment No. 3 to WRSUP 2004 Plan and WRSUP 2005 Plan](https://www.sec.gov/Archives/edgar/data/1123799/000095013408010518/f41205exv99w7.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n99.7\n\n \n\n5/30/2008\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.11\n\n \n\n[Wipro Limited Employee Stock Options, Performance Stock Unit and/or Restricted Stock Unit Scheme 2024](https://www.sec.gov/Archives/edgar/data/1123799/000119312525118810/d927335dex102.htm)\n\n \n\nS-8\n\n \n\n333-287225\n\n \n\n10.2\n\n \n\n5/13/2025\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.12\n\n \n\n[Form of Indemnification Agreement, as amended](https://www.sec.gov/Archives/edgar/data/1123799/000095013404007736/f98941exv10w5.txt)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n10.5\n\n \n\n5/17/2004\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n4.13\n\n \n\n[Form of Agreement for Appointment/Re-appointment of Executive Directors](https://www.sec.gov/Archives/edgar/data/1123799/000095013405011880/f09948exv4w8.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n4.8\n\n \n\n6/13/2005\n\n \n\n \n\n-193-\n\n[Table of Contents](#toc_page)\n\n \n\n \n\nExhibit\n\nNumber\n\n \n\nExhibit Description\n\n \n\nForm\n\n \n\n \n\nFile No.\n\n \n\nExhibit\n\n \n\nFiling Date\n\n \n\nFiled Herewith\n\n \n\n \n\n \n\n \n\n \n\n \n\n4.14\n\n \n\n[Sample Letter of appointment to Non Executive Directors](https://www.sec.gov/Archives/edgar/data/1123799/000095013405011880/f09948exv4w9.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n4.9\n\n \n\n6/13/2005\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n8.1\n\n \n\n[List of Subsidiaries (incorporated by reference to Item 18 of this Annual Report on Form 20-F).](#list_of_subsidiaries)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n11.1\n\n \n\n[Code of Conduct to Regulate, Monitor and Report Trading by Designated Persons and Their Immediate Relatives](wit-ex11_1.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n12.1\n\n \n\n[Certification of Principal Executive Officer under Section 302 of the Sarbanes Oxley Act of 2002](wit-ex12_1.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n12.2\n\n \n\n[Certification of Principal Financial Officer under Section 302 of the Sarbanes Oxley Act of 2002](wit-ex12_2.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n13.1\n\n \n\n[Certification of Principal Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, As adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002](wit-ex13_1.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n15.1\n\n \n\n[Consent of Independent Registered Public Accounting Firm](wit-ex15_1.htm)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n15.2\n\n \n\n[Wipro’s Ombuds process](https://www.sec.gov/Archives/edgar/data/1123799/000089161803002910/f90667orexv99w4.txt)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n99.4\n\n \n\n6/9/2003\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n17\n\n \n\n[Issuers of Guaranteed Securities](https://www.sec.gov/Archives/edgar/data/1123799/000119312522170560/d344001dex17.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n17\n\n \n\n6/9/2022\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n97.1\n\n \n\n[Compensation Recovery Policy](https://www.sec.gov/Archives/edgar/data/1123799/000095017024063468/wit-ex97_1.htm)\n\n \n\n20-F\n\n \n\n001-16139\n\n \n\n97.1\n\n \n\n5/22/2024\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n101.INS\n\n \n\nInline XBRL Instance Document\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n101.SCH\n\n \n\nInline XBRL Taxonomy Extension Schema with Embedded Linkbase Documents\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n104\n\n \n\nCover Page Interactive Data File (formatted in Inline XBRL and contained in Exhibit 101)\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nX\n\n \n\n-194-\n\n[Table of Contents](#toc_page)\n\n \n\nSIGNATURES\n\nThe registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.\n\nFor Wipro Limited\n\n \n\n \n\n \n\n/s/ Srinivas Pallia\n\n \n\n/s/ Aparna C. Iyer\n\nDate: June 2, 2026\n\n \n\nSrinivas Pallia, Chief Executive Officer and Managing Director\n\n \n\nAparna C. Iyer, Chief Financial Officer\n\n \n\n-195-"}