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Wipro Ltd. – ‘20-F’ for 3/31/21 – ‘EX-101.PRE’

On:  Wednesday, 6/9/21, at 4:04pm ET   ·   For:  3/31/21   ·   Accession #:  1193125-21-186704   ·   File #:  1-16139

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/09/21  Wipro Ltd.                        20-F        3/31/21  190:26M                                    Donnelley … Solutions/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   2.30M 
                Non-Canadian Issuer                                              
 2: EX-2.3      Plan of Acquisition, Reorganization, Arrangement,   HTML     89K 
                Liquidation or Succession                                        
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     53K 
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     53K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     53K 
 6: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     50K 
13: R1          Cover Page                                          HTML     99K 
14: R2          Consolidated Statement of Financial Position        HTML    200K 
15: R3          Consolidated Statement of Income                    HTML    115K 
16: R4          Consolidated Statement of Comprehensive Income      HTML    106K 
17: R5          Consolidated Statement of Changes in Equity         HTML    213K 
18: R6          Consolidated Statement of Changes in Equity         HTML     57K 
                (Parenthetical)                                                  
19: R7          Consolidated Statement of Cash Flows                HTML    163K 
20: R8          The Company overview                                HTML     55K 
21: R9          Basis of preparation of consolidated financial      HTML     87K 
                statements                                                       
22: R10         Significant accounting policies                     HTML    212K 
23: R11         Property, plant and equipment                       HTML    172K 
24: R12         Right-of-Use assets                                 HTML    159K 
25: R13         Goodwill and intangible assets                      HTML    151K 
26: R14         Business combination                                HTML    101K 
27: R15         Investments                                         HTML    151K 
28: R16         Trade receivables                                   HTML     73K 
29: R17         Inventories                                         HTML     61K 
30: R18         Cash and cash equivalents                           HTML     75K 
31: R19         Other financial assets                              HTML     97K 
32: R20         Other assets                                        HTML     78K 
33: R21         Loans, borrowings and bank overdrafts               HTML    169K 
34: R22         Trade payables and accrued expenses                 HTML     64K 
35: R23         Other financial liabilities                         HTML     81K 
36: R24         Other liabilities                                   HTML     71K 
37: R25         Provisions                                          HTML     88K 
38: R26         Financial instruments                               HTML    525K 
39: R27         Foreign currency translation reserve and Other      HTML    103K 
                reserves                                                         
40: R28         Income taxes                                        HTML    271K 
41: R29         Dividends, Bonus and Buyback of equity shares       HTML     60K 
42: R30         Additional capital disclosures                      HTML     75K 
43: R31         Revenue                                             HTML    310K 
44: R32         Expenses by nature                                  HTML     79K 
45: R33         Other operating income/(loss), net                  HTML     73K 
46: R34         Finance expenses                                    HTML     63K 
47: R35         Finance and other income and Foreign exchange       HTML     75K 
                gains/(losses), net                                              
48: R36         Earnings per equity share                           HTML     85K 
49: R37         Employee stock incentive plans                      HTML    151K 
50: R38         Employee benefits                                   HTML    183K 
51: R39         Related party relationship and transactions         HTML    187K 
52: R40         Commitments and contingencies                       HTML     60K 
53: R41         Segment information                                 HTML    280K 
54: R42         Definitive Agreement to Acquire the IT Units of     HTML     54K 
                Metro AG                                                         
55: R43         Disclosure Of Detailed Information About Service    HTML     55K 
                Arrangements Explanatory                                         
56: R44         Events after the reporting period                   HTML     62K 
57: R45         Significant accounting policies (Policies)          HTML    269K 
58: R46         Significant accounting policies (Tables)            HTML     63K 
59: R47         Property, plant and equipment (Tables)              HTML    171K 
60: R48         Right-of-Use assets (Tables)                        HTML    159K 
61: R49         Goodwill and intangible assets (Tables)             HTML    155K 
62: R50         Business combination (Tables)                       HTML     82K 
63: R51         Investments (Tables)                                HTML    155K 
64: R52         Trade receivables (Tables)                          HTML     74K 
65: R53         Inventories (Tables)                                HTML     60K 
66: R54         Cash and cash equivalents (Tables)                  HTML     76K 
67: R55         Other financial assets (Tables)                     HTML     99K 
68: R56         Other assets (Tables)                               HTML     77K 
69: R57         Loans, borrowings and bank overdrafts (Tables)      HTML    165K 
70: R58         Trade payables and accrued expenses (Tables)        HTML     63K 
71: R59         Other financial liabilities (Tables)                HTML     81K 
72: R60         Other liabilities (Tables)                          HTML     71K 
73: R61         Provisions (Tables)                                 HTML     90K 
74: R62         Financial instruments (Tables)                      HTML    518K 
75: R63         Foreign currency translation reserve and Other      HTML    105K 
                reserves (Tables)                                                
76: R64         Income taxes (Tables)                               HTML    265K 
77: R65         Additional capital disclosures (Tables)             HTML     73K 
78: R66         Revenue (Tables)                                    HTML    304K 
79: R67         Expenses by nature (Tables)                         HTML     79K 
80: R68         Other operating income/(Loss), Net (Tables)         HTML     69K 
81: R69         Finance expenses (Tables)                           HTML     62K 
82: R70         Finance and other income and Foreign exchange       HTML     75K 
                gains/(Losses), Net (Tables)                                     
83: R71         Earnings per equity share (Tables)                  HTML     82K 
84: R72         Employee stock incentive plans (Tables)             HTML    145K 
85: R73         Employee benefits (Tables)                          HTML    192K 
86: R74         Related party relationship and transactions         HTML    188K 
                (Tables)                                                         
87: R75         Segment information (Tables)                        HTML    258K 
88: R76         Basis of Preparation of Consolidated Financial      HTML     53K 
                Statements - Additional Information (Detail)                     
89: R77         Significant Accounting Policies - Additional        HTML    130K 
                Information (Detail)                                             
90: R78         Significant Accounting Policies - Summary of        HTML     71K 
                Estimated Useful Lives of Assets (Detail)                        
91: R79         Significant Accounting Policies - Summary of        HTML     61K 
                Estimated Useful Lives of Amortizable Intangible                 
                Assets (Detail)                                                  
92: R80         Property, Plant and Equipment - Disclosure of       HTML    137K 
                Summary about Property, Plant and Equipment                      
                (Detail)                                                         
93: R81         Property, Plant and Equipment - Disclosure of       HTML     62K 
                Summary about Property, Plant and Equipment                      
                (Parenthetical) (Detail)                                         
94: R82         Right-of-Use assets - Summary of right of use       HTML    100K 
                assets (Detail)                                                  
95: R83         Right-of-Use assets - Summary of Lease Expenses     HTML     60K 
                (Detail)                                                         
96: R84         Right-of-Use assets - Additional information        HTML     59K 
                (Detail)                                                         
97: R85         Goodwill and Intangible Assets - Summary of         HTML     60K 
                Movement in Goodwill Balance (Detail)                            
98: R86         Goodwill and Intangible Assets - Summary of         HTML     53K 
                Movement in Goodwill Balance (Parenthetical)                     
                (Detail)                                                         
99: R87         Goodwill and Intangible Assets - Additional         HTML     55K 
                Information (Detail)                                             
100: R88         Goodwill and Intangible Assets - Summary of         HTML     66K  
                Goodwill Has Been Re-Allocated to The CGUs Using a               
                Relative Value Approach (Detail)                                 
101: R89         Goodwill and Intangible Assets - Summary of         HTML     91K  
                Movement in Intangible Assets (Detail)                           
102: R90         Goodwill and Intangible Assets - Summary of         HTML     59K  
                Movement in Intangible Assets (Parenthetical)                    
                (Detail)                                                         
103: R91         Goodwill and Intangible Assets - Summary of         HTML     94K  
                Estimated Remaining Amortization Period for                      
                Intangible Assets Acquired on Acquisition (Detail)               
104: R92         Business Combination - Additional Information       HTML    127K  
                (Detail)                                                         
105: R93         Business Combination - Schedule of Allocation of    HTML     84K  
                Purchase Price for Business Combinations (Detail)                
106: R94         Investments - Schedule of Investment (Detail)       HTML     86K  
107: R95         Investments - Schedule of Investment                HTML     55K  
                (Parenthetical) (Detail)                                         
108: R96         Investments - Summary of Financial Information in   HTML     58K  
                Respect of Investments Accounted for Using Equity                
                Method (Detail)                                                  
109: R97         Investments - Summary of Equity Method Investments  HTML    138K  
                (Detail)                                                         
110: R98         Trade Receivables - Schedule of Trade Receivables   HTML     62K  
                (Detail)                                                         
111: R99         Trade Receivables - Summary of Allowance for        HTML     61K  
                Lifetime Expected Credit Loss (Detail)                           
112: R100        Inventories - Schedule of Inventories (Detail)      HTML     58K  
113: R101        Cash and Cash Equivalents - Summary of Cash and     HTML     58K  
                Cash Equivalents (Detail)                                        
114: R102        Cash and Cash Equivalents - Summary of Cash and     HTML     59K  
                Cash Equivalents for the Purpose of Cash Flow                    
                Statement (Detail)                                               
115: R103        Other financial Assets - Summary of Other           HTML     78K  
                Financial Assets (Detail)                                        
116: R104        Other financial assets - Summary of Finance Lease   HTML     67K  
                Receivables (Detail)                                             
117: R105        Other assets - Summary Of Detailed Information      HTML     83K  
                About Other Assets (Detail)                                      
118: R106        Other assets - Summary Of Detailed Information      HTML     55K  
                About Other Assets (Parenthetical) (Detail)                      
119: R107        Loans, Borrowings and Bank Overdrafts - Additional  HTML    111K  
                Information (Detail)                                             
120: R108        Loans, Borrowings and Bank Overdrafts - Summary of  HTML    117K  
                Long - Term Loans and Borrowings (Detail)                        
121: R109        Loans, Borrowings and Bank Overdrafts - Summary of  HTML     76K  
                Changes in Financing Liabilities Arising from Cash               
                and Non-cash Changes (Detail)                                    
122: R110        Trade Payables and Accrued Expenses - Summary of    HTML     58K  
                Trade Payables and Accrued Expenses (Detail)                     
123: R111        Other financial liabilities - Summary of detailed   HTML     75K  
                information about other financial liabilities                    
                (Detail)                                                         
124: R112        Other liabilities - Summary of Detailed             HTML     71K  
                Information About Other Liabilities Explanatory                  
                (Detail)                                                         
125: R113        Provisions - Summary of Detailed Information About  HTML     66K  
                Provisions (Detail)                                              
126: R114        Provisions - Additional Information (Detail)        HTML     56K  
127: R115        Provisions - Summary of Activity for Provision for  HTML     65K  
                Warranty and Other Provisions (Detail)                           
128: R116        Financial Instruments - Summary of Financial        HTML     96K  
                Assets and Liabilities (Detail)                                  
129: R117        Financial Instruments - Summary of Offsetting       HTML     67K  
                Other Financial Assets and Trade Payable and Other               
                Liabilities (Detail)                                             
130: R118        Financial Instruments - Summary of Fair Value       HTML     87K  
                Hierarchy of Assets and Liabilities Measured at                  
                Fair Value of Recurring Basis (Detail)                           
131: R119        Financial Instruments - Summary of Details of       HTML     71K  
                Assets and Liabilities Considered under Level 3                  
                Classification (Detail)                                          
132: R120        Financial Instruments - Summary Of Contingent       HTML     60K  
                Consideration (Detail)                                           
133: R121        Financial Instruments - Summary of Significant      HTML     74K  
                Unobservable Inputs to Valuation (Detail)                        
134: R122        Financial Instruments - Summary of Aggregate        HTML    423K  
                Contracted Principal Amounts of Company's                        
                Derivative Contracts Outstanding (Detail)                        
135: R123        Financial Instruments - Summary of Aggregate        HTML     66K  
                Contracted Principal Amounts of Company's                        
                Derivative Contracts Outstanding (Parenthetical)                 
                (Detail)                                                         
136: R124        Financial Instruments - Summary of Activity in      HTML     67K  
                Cash Flow Hedging Reserve within Equity Related to               
                all Derivative Instruments Classified as Cash Flow               
                Hedges (Detail)                                                  
137: R125        Financial Instruments - Summary of Activity in      HTML     55K  
                Cash Flow Hedging Reserve within Equity Related to               
                all Derivative Instruments Classified as Cash Flow               
                Hedges (Detail) (Parenthetical)                                  
138: R126        Financial Instruments - Additional Information      HTML     87K  
                (Detail)                                                         
139: R127        Financial Instruments - Summary of Foreign          HTML    114K  
                Currency Risk from Non-derivative Financial                      
                Instruments (Detail)                                             
140: R128        Financial Instruments - Summary of Remaining        HTML     85K  
                Contractual Maturities of Significant Financial                  
                Liabilities at Reporting Date (Detail)                           
141: R129        Financial Instruments - Summary of Balanced View    HTML     60K  
                of Liquidity and Financial Indebtedness (Detail)                 
142: R130        Foreign currency translation reserve and Other      HTML     62K  
                reserves - Summary of Movement in Foreign Currency               
                Translation Reserve Attributable to Equity Holders               
                (Detail)                                                         
143: R131        Foreign currency translation reserve and Other      HTML     74K  
                reserves - Summary Of Movement In Other Reserve                  
                (Detail)                                                         
144: R132        Income Taxes - Summary of Allocation of Income Tax  HTML     68K  
                Expense to Comprehensive Income (Detail)                         
145: R133        Income Taxes - Summary of Components of Income Tax  HTML     69K  
                Expense (Detail)                                                 
146: R134        Income Taxes - Additional Information (Detail)      HTML     74K  
147: R135        Income Taxes - Summary of Reconciliation of Income  HTML     80K  
                Tax Expense (Detail)                                             
148: R136        Income Taxes - Summary of Components of Deferred    HTML     90K  
                Tax Assets and Liabilities (Detail)                              
149: R137        Income Taxes - Movement in Deferred Tax Assets and  HTML    110K  
                Liabilities (Detail)                                             
150: R138        Dividends, Bonus and Buy Back of equity shares -    HTML     84K  
                Additional Information (Detail)                                  
151: R139        Additional Capital Disclosures - Summary of         HTML     74K  
                Capital Structure (Detail)                                       
152: R140        Additional Capital Disclosures - Additional         HTML     53K  
                Information (Detail)                                             
153: R141        Revenue - Additional Information (Detail)           HTML     62K  
154: R142        Revenue - Schedule of Disaggregation of Revenues    HTML    160K  
                (Detail)                                                         
155: R143        Expenses by Nature - Summary of Expenses by Nature  HTML     80K  
                (Detail)                                                         
156: R144        Expenses by Nature - Summary of Expenses by Nature  HTML     61K  
                (Parenthetical) (Detail)                                         
157: R145        Other Operating Income/(Loss), Net - Summary of     HTML     67K  
                Gain Loss on Sale of Business (Detail)                           
158: R146        Other Operating Income/(Loss), Net - Summary of     HTML     64K  
                Gain Loss on Sale of Business (Parenthetical)                    
                (Detail)                                                         
159: R147        Other Operating Income/(Loss), Net - Additional     HTML     83K  
                Information (Detail)                                             
160: R148        Finance Expenses - Summary of Finance Expense       HTML     58K  
                (Detail)                                                         
161: R149        Finance and Other Income and Foreign Exchange       HTML     71K  
                Gains/(Losses), Net - Summary of Finance and Other               
                Income and Foreign Exchange Gains/(Losses), Net                  
                (Detail)                                                         
162: R150        Earnings Per Equity Share - Summary of Basic        HTML     58K  
                Earnings Per Share (Detail)                                      
163: R151        Earnings Per Equity Share - Summary of Diluted      HTML     63K  
                Earnings Per Share (Detail)                                      
164: R152        Employee Stock Incentive Plans - Additional         HTML     87K  
                Information (Detail)                                             
165: R153        Employee Stock Incentive Plans - Summary of         HTML    118K  
                General Terms of Grants Under Stock Option Plans                 
                and Restricted Stock Unit Option Plans (Detail)                  
166: R154        Employee Stock Incentive Plans - Schedule of        HTML     69K  
                general terms of grants under stock option plans                 
                and restricted stock unit option plans (Detail)                  
167: R155        Employee stock incentive plans - Disclosure of      HTML     65K  
                Activities in Cash Settled Stock Option Plans and                
                Restricted Stock Unit Option Plan Explanatory                    
                (Detail)                                                         
168: R156        Employee Benefits - Summary of Employee Costs       HTML     64K  
                (Detail)                                                         
169: R157        Employee Benefits - Summary of Employee Benefit     HTML     61K  
                Costs (Detail)                                                   
170: R158        Employee Benefits - Summary of Defined Benefit      HTML     64K  
                Plan Actuarial (Gains)/ Losses Recognized in Other               
                Comprehensive Income (Detail)                                    
171: R159        Employee Benefits - Summary of Change in Plan       HTML     60K  
                Assets (Detail)                                                  
172: R160        Employee Benefits - Summary of Change in Present    HTML     81K  
                Value of Defined Obligation (Detail)                             
173: R161        Employee Benefits - Summary of Defined Benefit      HTML     78K  
                Plans (Detail)                                                   
174: R162        Employee Benefits - Summary of Principal            HTML     66K  
                Assumptions Used for Purpose of Actuarial                        
                Valuation of Defined Benefit Plans (Detail)                      
175: R163        Employee Benefits - Summary of Expected Future      HTML     66K  
                Contribution and Estimated Future Benefit Payments               
                (Detail)                                                         
176: R164        Employee Benefits - Additional Information          HTML     70K  
                (Detail)                                                         
177: R165        Employee Benefits - Summary of Fund and Plan        HTML     59K  
                Assets of Provident Fund (Detail)                                
178: R166        Related Party Relationships and Transactions -      HTML    299K  
                Summary of Subsidiaries and Associates (Detail)                  
179: R167        Related Party Relationships and Transactions -      HTML     78K  
                Additional Information (Detail)                                  
180: R168        Related Party Relationships and Transactions -      HTML     88K  
                Summary of Related Party Transactions (Detail)                   
181: R169        Related Party Relationships and Transactions -      HTML     56K  
                Summary of Related Party Transactions                            
                (Parenthetical) (Detail)                                         
182: R170        Commitments and Contingencies - Additional          HTML     62K  
                Information (Detail)                                             
183: R171        Segment Information - Summary of Information on     HTML    116K  
                Reportable Segments (Detail)                                     
184: R172        Segment Information - Additional Information        HTML     96K  
                (Detail)                                                         
185: R173        Segment Information - Disclosure of Contribution    HTML     66K  
                of Revenue More than 10% from Geographical Areas                 
                (Detail)                                                         
186: R174        Definitive Agreement to Acquire the IT Units of     HTML     54K  
                Metro AG - Additional Information (Details)                      
187: R175        Events after the reporting period - Additional      HTML     70K  
                Information (Detail)                                             
189: XML         IDEA XML File -- Filing Summary                      XML    373K  
188: EXCEL       IDEA Workbook of Financial Reports                  XLSX    281K  
 7: EX-101.INS  XBRL Instance -- wit-20210331                        XML  10.49M 
 9: EX-101.CAL  XBRL Calculations -- wit-20210331_cal                XML    325K 
10: EX-101.DEF  XBRL Definitions -- wit-20210331_def                 XML   1.67M 
11: EX-101.LAB  XBRL Labels -- wit-20210331_lab                      XML   3.25M 
12: EX-101.PRE  XBRL Presentations -- wit-20210331_pre               XML   2.42M 
 8: EX-101.SCH  XBRL Schema -- wit-20210331                          XSD    665K 
190: ZIP         XBRL Zipped Folder -- 0001193125-21-186704-xbrl      Zip    562K

‘EX-101.PRE’   —   XBRL Presentations — wit-20210331_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- Generated by DFIN XBRL Instance Document - http://www.dfinsolutions.com/ - Version R3.0 - on 09-June-2021 [09:13:39] {PM} -->
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_SegmentConsolidationAxis_966942" xlink:to="loc_wit_SegmentConsolidationDomain_966943" use="optional" order="3" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OperatingSegmentsMember" xlink:label="loc_ifrs-full_OperatingSegmentsMember_965908"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_SegmentConsolidationDomain_966943" xlink:to="loc_ifrs-full_OperatingSegmentsMember_965908" use="optional" order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="loc_ifrs-full_GeographicalAreasAxis_928782"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_DisclosureOfOperatingSegmentsTable_928780" xlink:to="loc_ifrs-full_GeographicalAreasAxis_928782" use="optional" order="5" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GeographicalAreasMember" xlink:label="loc_ifrs-full_GeographicalAreasMember_928783"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_GeographicalAreasAxis_928782" xlink:to="loc_ifrs-full_GeographicalAreasMember_928783" use="optional" order="6" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_US" xlink:label="loc_country_US_928785"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_GeographicalAreasMember_928783" xlink:to="loc_country_US_928785" use="optional" order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_GB" xlink:label="loc_country_GB_928788"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_GeographicalAreasMember_928783" xlink:to="loc_country_GB_928788" use="optional" order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_wit_ConcentrationRiskByBenchmarkAxis_989374"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_DisclosureOfOperatingSegmentsTable_928780" xlink:to="loc_wit_ConcentrationRiskByBenchmarkAxis_989374" use="optional" order="9" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_ConcentrationRiskByBenchmarkDomain" xlink:label="loc_wit_ConcentrationRiskByBenchmarkDomain_989375"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_ConcentrationRiskByBenchmarkAxis_989374" xlink:to="loc_wit_ConcentrationRiskByBenchmarkDomain_989375" use="optional" order="10" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_RevenueGreaterThanTenPercentBenchmarkMember" xlink:label="loc_wit_RevenueGreaterThanTenPercentBenchmarkMember_989377"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_ConcentrationRiskByBenchmarkDomain_989375" xlink:to="loc_wit_RevenueGreaterThanTenPercentBenchmarkMember_989377" use="optional" order="11" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:label="loc_ifrs-full_DisclosureOfOperatingSegmentsLineItems_928789"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_DisclosureOfOperatingSegmentsTable_928780" xlink:to="loc_ifrs-full_DisclosureOfOperatingSegmentsLineItems_928789" use="optional" order="12" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Revenue" xlink:label="loc_ifrs-full_Revenue_928791"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_DisclosureOfOperatingSegmentsLineItems_928789" xlink:to="loc_ifrs-full_Revenue_928791" use="optional" order="13" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</presentationLink>
<presentationLink xlink:type="extended" xlink:role="http://www.wipro.com/role/DefinitiveAgreementToAcquireTheItUnitsOfMetroAgAdditionalInformationDetails">
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_TextBlockAbstract" xlink:label="loc_wit_TextBlockAbstract_943478"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:label="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_943480"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_TextBlockAbstract_943478" xlink:to="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets_943480" use="optional" order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</presentationLink>
<presentationLink xlink:type="extended" xlink:role="http://www.wipro.com/role/EventsAfterTheReportingPeriodAdditionalInformationDetail">
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_DisclosureOfEventsAfterReportingPeriodAbstract" xlink:label="loc_wit_DisclosureOfEventsAfterReportingPeriodAbstract_1739"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_DisclosureOfEventsAfterReportingPeriodTable" xlink:label="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodAbstract_1739" xlink:to="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742" use="optional" order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SignificantInvestmentsInAssociatesAxis" xlink:label="loc_ifrs-full_SignificantInvestmentsInAssociatesAxis_990960"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742" xlink:to="loc_ifrs-full_SignificantInvestmentsInAssociatesAxis_990960" use="optional" order="2" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EntitysTotalForAssociatesMember" xlink:label="loc_ifrs-full_EntitysTotalForAssociatesMember_990961"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_SignificantInvestmentsInAssociatesAxis_990960" xlink:to="loc_ifrs-full_EntitysTotalForAssociatesMember_990961" use="optional" order="3" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BusinessCombinationsAxis" xlink:label="loc_ifrs-full_BusinessCombinationsAxis_1740"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742" xlink:to="loc_ifrs-full_BusinessCombinationsAxis_1740" use="optional" order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EntitysTotalForBusinessCombinationsMember" xlink:label="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_BusinessCombinationsAxis_1740" xlink:to="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743" use="optional" order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_AmpionMember" xlink:label="loc_wit_AmpionMember_928546"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743" xlink:to="loc_wit_AmpionMember_928546" use="optional" order="6" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_EnsonoHoldingsLlcMember" xlink:label="loc_wit_EnsonoHoldingsLlcMember_989284"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743" xlink:to="loc_wit_EnsonoHoldingsLlcMember_989284" use="optional" order="7" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_CapcoMember" xlink:label="loc_wit_CapcoMember_989393"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743" xlink:to="loc_wit_CapcoMember_989393" use="optional" order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_DenimGroupLLCMember" xlink:label="loc_wit_DenimGroupLLCMember_990971"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_EntitysTotalForBusinessCombinationsMember_1743" xlink:to="loc_wit_DenimGroupLLCMember_990971" use="optional" order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="loc_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_1744"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742" xlink:to="loc_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_1744" use="optional" order="10" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NonadjustingEventsMember" xlink:label="loc_ifrs-full_NonadjustingEventsMember_1745"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_1744" xlink:to="loc_ifrs-full_NonadjustingEventsMember_1745" use="optional" order="11" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MajorBusinessCombinationMember" xlink:label="loc_ifrs-full_MajorBusinessCombinationMember_928544"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_ifrs-full_NonadjustingEventsMember_1745" xlink:to="loc_ifrs-full_MajorBusinessCombinationMember_928544" use="optional" order="12" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wit-20210331.xsd#wit_DisclosureOfEventsAfterReportingPeriodLineItems" xlink:label="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodTable_1742" xlink:to="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741" use="optional" order="13" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:label="loc_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_1750"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741" xlink:to="loc_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_1750" use="optional" order="14" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ConsiderationPaidReceived" xlink:label="loc_ifrs-full_ConsiderationPaidReceived_989282"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741" xlink:to="loc_ifrs-full_ConsiderationPaidReceived_989282" use="optional" order="15" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashTransferred" xlink:label="loc_ifrs-full_CashTransferred_989392"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741" xlink:to="loc_ifrs-full_CashTransferred_989392" use="optional" order="16" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NotionalAmount" xlink:label="loc_ifrs-full_NotionalAmount_994180"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_wit_DisclosureOfEventsAfterReportingPeriodLineItems_1741" xlink:to="loc_ifrs-full_NotionalAmount_994180" use="optional" order="17" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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</linkbase>

2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/24/23  Wipro Ltd.                        20-F        3/31/23  195:60M                                    Donnelley … Solutions/FA
 6/09/22  Wipro Ltd.                        20-F        3/31/22  190:31M                                    Donnelley … Solutions/FA

9 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/18/19  Wipro Ltd.                        6-K         7/18/19    5:2.9M                                   Donnelley … Solutions/FA
 2/28/19  Wipro Ltd.                        6-K         2/28/19    4:359K                                   Donnelley … Solutions/FA
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 5/26/16  Wipro Ltd.                        20-F        3/31/16    8:2.8M                                   Donnelley … Solutions/FA
 5/30/08  Wipro Ltd.                        20-F        3/31/08   11:1.5M                                   RR Donnelley
 6/13/05  Wipro Ltd.                        20-F        3/31/05   12:1.8M                                   RR Donnelley
 5/17/04  Wipro Ltd.                        20-F        3/31/04    5:1.3M                                   RR Donnelley
 6/09/03  Wipro Ltd.                        20-F        3/31/03    5:1.7M                                   Bowne - Palo Alto/FA
 9/21/00  Wipro Ltd.                        F-1                   26:1.3M                                   Donnelley Fin’l S… 13/FA
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