EX-99.5

Wipro Chengdu Limited

Wipro IT Services Bangladesh Limited

Bangladesh

Wipro HR Services India Private Limited

Exhibit 99.5

WIPRO LIMITED

CIN: L32102KA1945PLC020800 ; Registered Office : Wipro Limited, Doddakanneli, Sarjapur Road, Bengaluru - 560035, India

Website: www.wipro.com ; Email id – info@wipro.com ; Tel: +91-80-2844 0011 ; Fax: +91-80-2844 0054

STATUTORILY AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE MONTHS AND YEAR ENDED MARCH 31, 2020

UNDER IFRS (IASB)

(₹ in millions, except share and per share data, unless otherwise stated)


		Three months ended								Year ended
	Particulars	March 31, 2020		December 31, 2019			March 31, 2019			March 31, 2020		March 31, 2019
	Income from operations
	a) Revenue		157,110		154,705			150,063			610,232		585,845
	b) Other operating income		395		—			1,546			1,144		4,344
	c) Foreign exchange gains/(losses), net		993		727			316			3,169		3,215

I	Total income from operations		158,498		155,432			151,925			614,545		593,404

	Expenses
	a) Purchase of stock-in-trade		2,937		2,083			3,340			9,360		14,073
	b) (Increase)/Decrease in inventories of finished goods and stock-in-trade		208		604			(37	)		2,022		(673	)
	c) Employee benefit expense		85,448		82,381			77,387			326,571		299,774
	d) Depreciation, amortization and impairment		5,798		5,295			5,595			20,862		19,474
	e) Sub-contracting/ technical fees		22,771		22,764			23,934			90,521		94,725
	f) Facility expenses		5,071		4,881			5,838			19,733		22,213
	g) Travel		4,031		4,956			4,463			18,169		17,768
	h) Communication		1,317		1,213			1,097			4,812		4,561
	i) Legal and professional fees		1,256		1,142			630			4,733		4,361
	j) Marketing and brand building		579		690			744			2,532		2,714
	k) Lifetime expected credit loss and provision for deferred contract cost		394		(72	)		(274	)		1,043		980
	l) Other expenses		2,299		2,262			1,888			8,457		13,524

II	Total expenses		132,109		128,199			124,605			508,815		493,494

III	Finance expenses		1,653		1,844			2,530			7,328		7,375
IV	Finance and Other Income		4,907		5,370			7,228			24,081		22,923
V	Share of net profit/(loss) of associates accounted for using the equity method		13		34			(17	)		29		(43	)

VI	Profit before tax [I-II-III+IV+V]		29,656		30,793			32,001			122,512		115,415

VII	Tax expense		6,205		6,164			7,064			24,799		25,242

VIII	Net profit for the period [VI-VII]		23,451		24,629			24,937			97,713		90,173

IX	Total Other comprehensive income		1,724		297			1,008			4,613		1,023

	Total comprehensive income for the period [VIII+IX]		25,175		24,926			25,945			102,326		91,196

X	Profit for the period attributable to:
	Equity holders of the Company		23,260		24,558			24,833			97,218		90,031
	Non-controlling Interest		191		71			104			495		142

			23,451		24,629			24,937			97,713		90,173

	Total comprehensive income for the period attributable to:
	Equity holders of the Company		24,880		24,842			25,871			101,673		90,945
	Non-controlling Interest		295		84			74			653		251

			25,175		24,926			25,945			102,326		91,196

XI	Paid up equity share capital (Face value ₹ 2 per share)		11,427		11,426			12,068			11,427		12,068

XII	Reserves excluding revaluation reserves and Non Controlling Interest as per balance sheet										546,031		556,048

XIII	Earnings per share (EPS)
	(Equity shares of par value of ₹ 2/- each)
	(EPS for the three months ended period is not annualized)
	Basic (in ₹)		4.09		4.31			4.13			16.67		14.99
	Diluted (in ₹)		4.07		4.30			4.12			16.62		14.95

The audited consolidated financial results of the Company for the three months and year ended March 31, 2020 have been approved by the Board of Directors of the Company at its meeting held on April 15, 2020. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued an audit report with unmodified opinion on the consolidated financial results.

The above consolidated financial results have been prepared from the interim condensed consolidated financial statements, which are prepared in accordance with International Financial Reporting Standards and its interpretations (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).

3.	Estimation uncertainty relating to the global health pandemic on COVID-19

In assessing the recoverability of receivables including unbilled receivables, contract assets and contract costs, goodwill, intangible assets, and certain investments, the Company has considered internal and external information up to the date of approval of these consolidated financial results including credit reports and economic forecasts. The Company has performed sensitivity analysis on the assumptions used and based on current indicators of future economic conditions, the Company expects to recover the carrying amount of these assets. The impact of the global health pandemic may be different from that estimated as at the date of approval of these consolidated financial results and the Company will continue to closely monitor any material changes to future economic conditions.

4.	Adoption of IFRS 16 – Leases

On April 1, 2019, the Company has adopted IFRS 16, Leases, using modified retrospective method. Accordingly, the comparatives have not been retrospectively adjusted. The adoption of IFRS 16, did not have any material impact on the interim condensed consolidated results for three months ended March 31, 2020, December 31, 2019 and year ended March 31, 2020.

5.	List of subsidiaries and investments accounted for using equity method as at March 31, 2020 are provided in the table below:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation
Wipro, LLC			USA
	Wipro Gallagher Solutions, LLC		USA
		Opus Capital Markets Consultants, LLC	USA
		Wipro Promax Analytics Solutions Americas, LLC	USA
	Wipro Insurance Solutions, LLC		USA
	Wipro IT Services, LLC		USA
		HealthPlan Services, Inc. **	USA
		Appirio, Inc. **	USA
		Cooper Software, Inc.	USA
		Infocrossing, LLC	USA
		Wipro US Foundation	USA

		International TechneGroup Incorporated **	USA
		Rational Interaction, Inc. **	USA

Wipro Overseas IT Services Pvt. Ltd			India

Wipro Japan KK			Japan

Wipro Shanghai Limited			China

Wipro Trademarks Holding Limited			India

Wipro Travel Services Limited			India

Wipro Holdings (UK) Limited			U.K.

	Designit A/S		Denmark
		Designit Denmark A/S	Denmark
		Designit Germany GmbH	Germany
		Designit Oslo A/S	Norway
		Designit Sweden AB	Sweden


		Designit T.L.V Ltd.	Israel
		Designit Tokyo Ltd.	Japan
		Designit Spain Digital, S.L. **	Spain
	Wipro Europe Limited		U.K.
		Wipro UK Limited	U.K.
	Wipro Financial Services UK Limited		U.K.

	Wipro IT Services S.R.L.		Romania

Wipro IT Services SE (formerly Wipro Cyprus SE)			U.K.
	Wipro Doha LLC #		Qatar
	Wipro Technologies SA DE CV		Mexico
	Wipro Philippines, Inc.		Philippines
	Wipro Holdings Hungary Korlátolt Felelosségu Társaság		Hungary
		Wipro Holdings Investment Korlátolt Felelosségu Társaság	Hungary
	Wipro Information Technology Egypt SAE		Egypt
	Wipro Arabia Co. Limited *		Saudi Arabia
		Women’s Business Park Technologies Limited *	Saudi Arabia
	Wipro Poland SP Z.O.O		Poland
	Wipro IT Services Poland SP Z.O.O		Poland

	Wipro Technologies Australia Pty Ltd		Australia

	Wipro Corporate Technologies Ghana Limited		Ghana
	Wipro Technologies South Africa (Proprietary) Limited		South Africa
		Wipro Technologies Nigeria Limited	Nigeria
	Wipro IT Service Ukraine, LLC		Ukraine
	Wipro Information Technology Netherlands BV.		Netherlands
		Wipro Portugal S.A. **	Portugal
		Wipro Technologies Limited	Russia
		Wipro Technology Chile SPA	Chile
		Wipro Solutions Canada Limited	Canada
		Wipro Information Technology Kazakhstan LLP	Kazakhstan
		Wipro Technologies W.T. Sociedad Anonima	Costa Rica

		Wipro Outsourcing Services (Ireland) Limited	Ireland

		Wipro Technologies VZ, C.A.	Venezuela
		Wipro Technologies Peru S.A.C.	Peru
		Wipro do Brasil Servicos de Tecnologia S.A.	Brazil

		Wipro do Brasil Technologia Ltda **	Brazil
	Wipro Technologies SA		Argentina
	Wipro Technologies S.R.L.		Romania
	PT. WT Indonesia		Indonesia
	Wipro (Thailand) Co. Limited		Thailand
	Wipro Bahrain Limited Co. S.P.C.		Bahrain

	Wipro Gulf LLC		Sultanate of Oman
	Rainbow Software LLC		Iraq

Wipro Networks Pte Limited			Singapore
	Wipro (Dalian) Limited		China
	Wipro Technologies SDN BHD		Malaysia


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation
Wipro Portugal S.A.			Portugal
	Wipro Technologies GmbH		Germany
		Cellent GmbH	Germany
		Cellent GmbH	Austria

Wipro do Brasil Technologia Ltda			Brazil
	Wipro Do Brasil Sistemetas De Informatica Ltd		Brazil

Designit Spain Digital, S.L.			Spain
	Designit Colombia S A S		Colombia
	Designit Peru SAC		Peru

HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA

International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.
	ITI Proficiency Ltd		Israel
	IT S.R.L.		Italy
		Mech Works S.R.L.	Italy

Appirio, Inc.			USA
	Appirio, K.K		Japan
	Topcoder, LLC.		USA
	Appirio Ltd		Ireland
		Apprio Ltd (UK)	U.K.

Rational Interaction, Inc.			USA

	Rational Consulting Australia Pty Ltd		Australia
	Rational Interaction Limited		Ireland

As at March 31, 2020 the Company held 43.7% interest in Drivestream Inc, 33% interest in Denim Group Limited and 33.3% in Denim Group Management, LLC, accounted for using the equity method.


The list of controlled trusts are:
Name of the entity		Country of incorporation
Wipro Equity Reward Trust		India
Wipro Foundation		India

6.	Segment Information

The Company is organized into the following operating segments: IT Services, IT Products and India State Run Enterprise segment (ISRE).

IT Services: The IT Services segment primarily consists of IT Service offerings to customers organized by industry verticals.

The industry verticals are as follows: Banking, Financial Services and Insurance (BFSI), Health Business unit (Health BU), Consumer Business unit (CBU), Energy, Natural Resources & Utilities (ENU), Manufacturing (MFG), Technology (TECH) and Communications (COMM). Key service offerings to customers includes software application development and maintenance, research and development services for hardware and software design, business application services, analytics, consulting, infrastructure outsourcing services and business process services.

IT Products: The Company is a value-added reseller of desktops, servers, notebooks, storage products, networking solutions and packaged software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to the above items is reported as revenue from the sale of IT Products.

India State Run Enterprise segment (ISRE): This segment consists of IT Services offerings to entities/ departments owned or controlled by Government of India and/ or any State Governments.

The Chairman of the Company has been identified as the Chief Operating Decision Maker (CODM) as defined by IFRS 8, “Operating Segments.” The Chairman of the Company evaluates the segments based on their revenue growth and operating income.

Assets and liabilities used in the Company’s business are not identified to any of the operating segments, as these are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous.

Information on reportable segment for the three months ended March 31, 2020, December 31, 2019 and March 31, 2019, and year ended March 31, 2020 and March 31, 2019 is as follows:


	Three months ended									Year ended
	March 31, 2020			December 31, 2019			March 31, 2019			March 31, 2020			March 31, 2019
Particulars	Audited			Audited			Audited			Audited			Audited
Revenue
IT Services
BFSI		46,690			46,612			46,043			184,457			175,262
Health BU		20,589			19,799			19,288			78,240			75,081
CBU		25,669			25,443			23,667			97,008			89,313
ENU		19,570			19,553			18,628			76,443			72,830
TECH		19,503			18,584			18,402			75,895			76,591
MFG		12,486			12,450			11,551			48,158			46,496
COMM		8,453			8,565			8,286			33,840			32,680

Total of IT Services		152,960			151,006			145,865			594,041			568,253
IT Products		2,792			2,576			2,759			11,010			12,312
ISRE		2,341			1,847			1,787			8,400			8,544
Reconciling Items		10			3			(32	)		(50	)		(49	)

Total Revenue		158,103			155,432			150,379			613,401			589,060

Other operating Income
IT Services		395			—			1,546			1,144			4,344

Total Other Operating Income		395			—			1,546			1,144			4,344

Segment Result
IT Services
BFSI		8,144			8,246			9,649			34,132			33,831
Health BU		3,049			3,186			1,940			12,027			8,638
CBU		4,546			4,725			4,716			16,729			16,828
ENU		3,766			3,130			2,787			12,176			7,081
TECH		3,906			3,256			3,031			14,312			15,916
MFG		2,336			2,385			2,262			9,252			8,327
COMM		1,330			1,444			985			5,336			4,396
Unallocated		(547	)		1,360			1,161			2,577			3,142
Other Operating Income		395			—			1,546			1,144			4,344

Total of IT Services		26,925			27,732			28,077			107,685			102,503

IT Products		116			(140	)		(93	)		(282	)		(1,047	)
ISRE		(481	)		(528	)		(775	)		(1,822	)		(1,829	)
Reconciling Items		(171	)		169			111			149			283

Total		26,389			27,233			27,320			105,730			99,910
Finance Expense		(1,653	)		(1,844	)		(2,530	)		(7,328	)		(7,375	)
Finance and Other Income		4,907			5,370			7,228			24,081			22,923
Share of net profit/ (loss) of associates accounted for using the equity method		13			34			(17	)		29			(43	)

Profit before tax		29,656			30,793			32,001			122,512			115,415

Notes:

“Reconciling items” includes elimination of inter-segment transactions and other corporate activities.

Revenue from sale of traded cloud-based licenses is reported as part of IT Services revenues.

For the purpose of segment reporting, the Company has included the impact of “foreign exchange gains / (losses), net” in revenues amounting to ₹ 993, ₹ 727 and ₹ 316 for the three months ended March 31, 2020, December 31, 2019 and March 31, 2019, respectively, and ₹ 3,169 and ₹ 3,215 for the year ended March 31, 2020 and 2019, respectively, which is reported as a part of ‘Other income’ in the interim consolidated statement of income.

For evaluating performance of the individual operating segments, stock compensation expense is allocated on the basis of straight-line amortization. The differential impact of accelerated amortization of stock compensation expense, over stock compensation expense allocated to the individual operating segments is reported in reconciling items.

The Company generally offers multi-year payment terms in certain total outsourcing contracts. These payment terms primarily relate to IT hardware, software and certain transformation services in outsourcing contracts. The finance income on deferred consideration earned under these contracts is included in the revenue of the respective segment and is eliminated under reconciling items.

Other Operating income amounting to ₹ 395, Nil, and ₹ 1,546 is included as part of IT Services segment results for the three months ended March 31, 2020, December 31, 2019, and March 31, 2019, respectively, and ₹ 1,144 and ₹ 4,344 for the year ended March 31, 2020 and 2019, respectively. (Refer Note 9).

Segment results for ENU industry vertical for the year ended March 31, 2019 is after considering the impact of ₹ 5,141 paid to National Grid on settlement of a legal claim against the Company.

Segment results for Health BU industry vertical for the three months and year ended March 31, 2019, is after considering the impact of impairment charges on certain software platform and intangible assets recognized on acquisitions amounting to ₹ 1,480 and ₹ 2,318, respectively

7.	Consolidated Balance Sheet


	As at March 31, 2019		As at March 31, 2020
ASSETS
Goodwill		116,980		131,012
Intangible assets		13,762		16,362
Property, plant and equipment		70,601		81,120
Right-of-use assets		—		16,748
Financial assets
Derivative assets		173		—
Investments		6,916		9,302
Trade receivables		4,373		6,049
Other financial assets		5,146		5,881
Investments accounted for using the equity method		1,235		1,383
Deferred tax assets		5,604		6,005
Non-current tax assets		20,603		11,414
Other non-current assets		15,872		11,935

Total non-current assets		261,265		297,211

Inventories		3,951		1,865
Financial assets
Derivative assets		4,931		3,025
Investments		220,716		189,635
Cash and cash equivalents		158,529		144,499
Trade receivables		100,489		104,474
Unbilled receivables		22,880		25,209
Other financial assets		14,611		8,614
Contract assets		15,038		17,143
Current tax assets		7,435		2,882
Other current assets		23,086		22,505

		571,666		519,851
Assets held for sale		240		—

Total current assets		571,906		519,851

TOTAL ASSETS		833,171		817,062

EQUITY
Share capital		12,068		11,427
Securities premium reserve		533		1,275
Retained earnings		534,700		519,907
Share-based payment reserve		2,617		1,550
Other components of equity		18,198		23,299

Equity attributable to the equity holders of the Company		568,116		557,458
Non-controlling interest		2,637		1,875

TOTAL EQUITY		570,753		559,333
LIABILITIES
Financial liabilities
Long - term loans and borrowings		28,368		4,840
Derivative liabilities		—		138
Lease liabilities		—		12,638
Other financial liabilities		—		151
Deferred tax liabilities		3,417		2,825
Non-current tax liabilities		11,023		13,205
Other non-current liabilities		5,258		7,537
Provisions		2		2
Total non-current liabilities		48,068		41,336

Financial liabilities
Loans, borrowings and bank overdrafts		71,099		73,202
Derivative liabilities		1,310		7,231
Trade payables and accrued expenses		88,304		78,129
Lease liabilities		—		6,560
Other financial liabilities		644		899
Contract liabilities		24,768		18,775
Current tax liabilities		9,541		11,731
Other current liabilities		18,046		19,254
Provisions		638		612

Total current liabilities		214,350		216,393

TOTAL LIABILITIES		262,418		257,729

TOTAL EQUITY AND LIABILITIES		833,171		817,062

8.	Consolidated Statement of cash flows:


	Year ended March 31,
	2019			2020
Cash flows from operating activities:
Profit for the year		90,173			97,713
Adjustments to reconcile profit for the year to net cash generated from operating activities:
(Gain)/ loss on sale of property, plant and equipment and intangible assets, net		(309	)		(11	)
Depreciation, amortization and impairment		19,474			20,862
Unrealized exchange (gain)/ loss, net and exchange (gain)/ loss on borrowings		(546	)		6,376
Share based compensation expense		1,938			1,262
Share of net (profit)/ loss of associates accounted for using equity method		43			(29	)
Income tax expense		25,242			24,799
Dividend, gain from investments and interest (income)/expenses, net		(17,371	)		(18,945	)
Gain from sale of business and loss of control in subsidiary, net		(4,344	)		(1,144	)
Changes in operating assets and liabilities, net of effects from acquisitions
Trade receivables		1,392			(3,327	)
Unbilled receivables and contract assets		4,580			(3,561	)
Inventories		(566	)		2,085
Other assets		(6,909	)		(80	)
Trade payables, accrued expenses, other liabilities and provisions		20,844			(12,401	)
Contract liabilities		7,824			(6,572	)

Cash generated from operating activities before taxes		141,465			107,027
Income taxes paid, net		(25,149	)		(6,384	)

Net cash generated from operating activities		116,316			100,643

Cash flows from investing activities:
Purchase of property, plant and equipment		(22,781	)		(23,497	)
Proceeds from sale of property, plant and equipment		1,940			1,270
Purchase of investments		(930,614	)		(1,178,247	)
Proceeds from sale of investments		954,954			1,212,826
Proceeds from sale of hosted data centre services business and loss of control in subsidiary, net of related expenses and cash		26,103			—
Payment for business acquisitions including deposits and escrow, net of cash acquired		—			(10,003	)
Proceeds from sale of business		—			7,459
Interest received		20,163			23,837
Dividend received		361			367

Net cash generated in investing activities		50,126			34,012

Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment		4			14
Repayment of loans and borrowings		(104,039	)		(132,380	)
Proceeds from loans and borrowings		65,161			106,342
Repayment of lease liabilities		—			(6,784	)
Payment for deferred contingent consideration in respect of business combination		(265	)		—
Payment for buy back of shares, including transaction cost		—			(105,311	)
Interest paid		(4,796	)		(4,601	)
Payment of cash dividend (including dividend tax thereon)		(5,434	)		(6,863	)
Payment of cash dividend to Non-controlling interest		—			(1,415	)

Net cash used in financing activities		(49,369	)		(150,998	)

Net increase in cash and cash equivalents during the year		117,073			(16,343	)
Effect of exchange rate changes on cash and cash equivalents		526			1,922
Cash and cash equivalents at the beginning of the year		40,926			158,525

Cash and cash equivalents at the end of the year		158,525			144,104

9.	Other operating income

Year ended March 31, 2019

Sale of hosted data center services business: During the year ended March 31, 2019, the Company had concluded the divestment of its hosted data center services business.

The calculation of the gain on sale is shown below:


Particulars	Total
Cash considerations (net of disposal costs ₹ 660)	₹	25,432
Less: Carrying amount of net assets disposed (including goodwill of ₹ 13,009)		(26,455	)
Add: Reclassification of exchange difference on foreign currency translation		4,131

Gain on sale	₹	3,108

In accordance with the sale agreement, total cash consideration was ₹ 28,124 and the Company paid ₹ 3,766 to subscribe for units issued by the buyer. Units amounting to ₹ 2,032 are callable by the buyer if certain business targets committed by the Company are not met over a period of three years. The fair value of these callable units was estimated to be insignificant as at March 31, 2019. Consequently, the sale consideration accounted of ₹ 24,358 and units amounting to ₹ 1,734 issued by the buyer.

Loss of control in subsidiary: During the year ended March 31, 2019, the Company had reduced its equity holding from 74% to 11% in Wipro Airport IT Services Limited. The loss/ gain on this transaction is insignificant.

Sale of Workday and Cornerstone OnDemand business: During the year ended March 31, 2019, the Company has concluded the Sale of Workday and Cornerstone OnDemand business except in Portugal, France and Sweden.

The calculation of the gain is as shown below:


Particulars	Total
Cash considerations	₹	6,645
Less: Carrying amount of net assets disposed (includes goodwill of ₹ 4,893 and intangible assets of ₹ 740)		(5,475	)
Add: Reclassification of exchange difference on foreign currency translation		79

Gain on Sale	₹	1,249

Assets pertaining to Portugal, France and Sweden are classified as Assets held for sale ₹ 240 as at March 31, 2019, which was concluded on May 31, 2019. These disposal groups do not constitute a major component of the Company and hence were not classified as discontinued operations.

Year ended March 31, 2020

During the year ended March 31, 2020, the Company concluded the sale of assets pertaining to Workday and Cornerstone OnDemand business in Portugal, France and Sweden. Gain arising from such transaction ₹ 152 has been recognized under Other operating income.

During the year ended March 31, 2020, the Company has partially met the first year and second-year business targets pertaining to sale of data center business concluded during the year ended March 31, 2019. Change in fair value of the callable units pertaining to achievement of the business targets amounting to ₹ 395 and ₹ 992 for the three months and year ended March 31, 2020 respectively, has been recognized under Other operating income.

10.

Business combinations:

During the year ended March 31, 2020, the Company has completed three business combinations (which individually are not material) for a total consideration of ₹ 10,433. These include (a) taking over customer contracts, leased facilities, assets and employees of Vara Infotech Private Limited, (b) acquisition of International TechneGroup Incorporated, a global digital engineering and manufacturing solutions Company and (c) acquisition of Rational Interaction, Inc, a digital customer experience management Company. The following table presents the provisional purchase price allocation:


Description	Purchase price allocated
Net assets	₹	907
Customer related intangibles		4,535
Marketing related intangibles		371
Deferred tax liabilities on intangible assets		(213	)

Total	₹	5,600
Goodwill		4,833

Total purchase price	₹	10,433

Net assets acquired include ₹ 317 of cash and cash equivalents.

The goodwill of ₹ 4,833 comprises value of acquired workforce and expected synergies arising from the business combinations. Goodwill is partially deductible for income tax purpose in India and USA.

The pro-forma effects of these business combinations on the Company’s results were not material.


By order of the Board,		For, Wipro Limited

Place: Bengaluru Date: April 15, 2020		Rishad A Premji Chairman