B. Summary of transactions with related parties are as follows: Amount in Rs.

Nature of transaction

Associate entity Holding entity Subsidiary Key Managerial Personnel

2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 2014-15 2013-14 Income from Investment advisory services Hasham Premji Private Limited (as a Trustee of PI Opportunities Fund – I and PI Opportunities Fund – II)

4,87,16,952 4,66,42,411 - - - - - -

Azim Hasham Premji - - - - - - 7,50,000 7,50,000 Pioneer Private Trust (Trustee Kotak Mahindra Trusteeship Services Ltd)

- 24,163 - - - - - -

Reimbursement of expenses Pioneer Private Trust (Trustee Kotak Mahindra Trusteeship Services Ltd)

37,500 9,97,694 - - - -

Azim Premji Trust - - 18,17,500 - - - - - Rent Azim Hasham Premji - - - - - - 1,20,000 1,20,000 Yasmeen Azim Premji - - - - - - 1,92,000 1,20,000 Unsecured loan received Azim Hasham Premji - - - - - - 30,57,70,282 41,47,41,570 Unsecured loan repaid Azim Hasham Premji - - - - - - 5,50,10,250 10,39,16,829 Amount receivable Hasham Premji Private Limited (as a Trustee of PI Opportunities Fund – I and PI Opportunities Fund – II)

2,30,05,527 3,82,68,728 - - - - - -

Azim Premji Trust - - 75,843 - - - - - Amount payable Azim Hasham Premji - - - - 1,95,26,53,615 1,70,26,61,283 Investment in Shares Napean Trading and Investment Co. Pvt Ltd - - - - - 10,00,000 - - Regal Investment and Trading Co. Pvt Ltd - - - - - 10,00,000 - - Vidya Investment and Trading Co. Pvt Ltd - - - - - 10,00,000 - - Carnation Auto India Private Limited 4,50,00,000 - - - - - - - Ryka Commercial Ventures Private Limited 175,36,17,145 - - - - - - - Napean Trading and Investment Company (Singapore) Pte Ltd

- - - - 221,98,27,482 - - -

Note:

1. The above information has been determined to the extent such parties have been identified on the basis of information obtained by the Company, which has been relied upon by the auditors.

2. No amount is/has been written off / written back during the year in respect of debts from/to a related party.

Annexure 1

Total Shares held by the 3 firms in WIPRO Ltd ( Nos) 1275482581

Market price as on 1.4.2014 per share Rs 565.2

Value of Wipro Ltd Shares Rs Crores 72090.28 (A)

Total Shares held by the 3 firms in WIPRO Enterprises Ltd ( Nos)

255096516

Value per share as per Valuation report for demerger Rs per share

367

Value of Wipro Enterprises Ltd Shares Rs Crores

9362.04 (B)

Total value of holdings of Firm Rupees in Crores

81452.32 (C)= (A)+(B)

Stake of 3 companies and Subsidiaries in Firms

35%

Value from Firms belonging to the 3 companies and Subsidiaries Rs Crores at 35% of value of firms

28508.31 35% of C

Cost of firm carried on Balance sheet of 3 companies Rs Crores

1021.46 (D)

Cost of firm carried on Balance sheet of 3 subsidiary companies Rs Crores

324.59 (E)

Total carried cost of Firms in the 3 companies and their subsidiaries Rs Crores

1346.05 (F)= (D)+(E)

Net Surplus value of firms to 3 companies and their subsidiaries over balance sheet Value Rs Crores

27162.26 (C)- (F)

Surplus from Market valuation of firms

1

Annexure 2

Value as at 31.3.2014 of the Gifts given by the 3 companies Rs crores

13602.18(A)

as per annexe A1

Value as at 31.3.2014 of the Gifts given by the 3 firms taken at 35% being the share of the 3 companies and their subsidiaries Rs crores

6605.32

(B)

as per annexe A2

Total Asset removal Rs Crores 20207.50 (C) =(A)+(B)

Value of Assets removed from 3 companies and their wholly owned subsidiaries by Gifts given in 2010-11 and 2012-13 to 5th Respondent Private Trust

1

A1

Shares of Wipro Ltd Gifted by

Napean Trading and Investment Compan P Ltd Nos 63584000

Regal Investment and Trading Company P Ltd Nos 84836000

Vidya Investment and Trading Company P Ltd Nos 64580000

Total 213000000

Market price of Wipro Ltd as at 31.3.2014 Rs per share 565.2

Shares of Wipro Enterprises that would have accrued to the 3 companies under scheme of demerger in respect of holding as above at 1 share for 5 shares held

42600000

Valued price of Wipro Enterprises Shares Rs 367

Value of Wipro Ltd Shares Rs Crores 12038.76 (A)

Value of Wipro Enterprises Shares Rs Crores 1563.42 (B)

Total Value of Shares as at 31.3.2014 that would have been additionally available if Gift was not resorted to in 2010-11

13602.18 (C)=(A)+(B)

Incremental Value of the 3 Companies at 31.3.2014 if the Shares held by the Companies were not gifted in 2010-11

1

A2

Shares of Wipro Ltd Gifted to 5th Respondent Private Trust in 2012-13 by

Hasham Traders Nos 98509000

Zash Traders Nos 98509000

Prazim Traders Nos 98509000

Total 295527000

Market price of Wipro Ltd as at 31.3.2014 Rs per share 565.20

Value of Wipro Ltd Shares Rs Crores 16703.19 (A)

Shares of Wipro Enterprises that accrued to the 3 companies under scheme of demerger in respect of holding as above in ratio of 1:5 ( Nos)

59105400

Valued price of Wipro Enterprises Shares Rs per share 367

Value of Wipro Enterprises Shares Rs Crores 2169.17 (B)

Total Value of Shares as at 31.3.2014 that would have been additionally available to firms if Gift was not resorted to in 2012-13 Rs crores

18872 (C)=(A)+(B)

Additional value that would be available to the companies if not gift had been made by the firms in 2012-13 being 35% share belonging to the 3 companies and their subsidiaries Rs Crores

6605 35% of C

Incremental Value of the 3 Companies at 31.3.2014 if the Shares held by the Firms were not gifted in 2012-13

1