<?xml version="1.0" encoding="UTF-8"?>
<!--BTR V1.0 (01-01-2026)-->
<xbrli:xbrl xmlns:in-capmkt="https://www.sebi.gov.in/xbrl/2023-03-31/in-capmkt" xmlns:in-capmkt-ent="https://www.sebi.gov.in/xbrl/Buyback_Tender_Route/2023-03-31/in-capmkt/in-capmkt-ent" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2023-03-31.xsd"/><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">507685</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-06-09</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">507685</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-06-09</xbrli:startDate><xbrli:endDate>2026-06-09</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-capmkt:ISIN contextRef="MainI">INE075A01022</in-capmkt:ISIN><in-capmkt:NameOfTheCompany contextRef="MainI">WIPRO LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:NSESymbol contextRef="MainI">WIPRO</in-capmkt:NSESymbol><in-capmkt:BuybackIssueType contextRef="MainD">Buy back</in-capmkt:BuybackIssueType><in-capmkt:MethodOfBuyback contextRef="MainD">Tender offer</in-capmkt:MethodOfBuyback><in-capmkt:PhaseOfBuyback contextRef="MainD">Pre Issue Stage</in-capmkt:PhaseOfBuyback><in-capmkt:DateOfSubmissionForBuybackTenderRoute contextRef="MainI">2026-06-09</in-capmkt:DateOfSubmissionForBuybackTenderRoute><in-capmkt:DateOfBoardMeeting contextRef="MainI">2026-04-16</in-capmkt:DateOfBoardMeeting><in-capmkt:DateOfDeclarationOfResultsOfThePostalBallot contextRef="MainI">2026-05-21</in-capmkt:DateOfDeclarationOfResultsOfThePostalBallot><in-capmkt:DateOfPublicAnnouncement contextRef="MainI">2026-05-25</in-capmkt:DateOfPublicAnnouncement><in-capmkt:DateOfRecordOfBuyback contextRef="MainI">2026-06-05</in-capmkt:DateOfRecordOfBuyback><in-capmkt:DateOfBuybackOpening contextRef="MainI">2026-06-11</in-capmkt:DateOfBuybackOpening><in-capmkt:DateOfBuybackClosing contextRef="MainI">2026-06-17</in-capmkt:DateOfBuybackClosing><in-capmkt:NumberOfSharesOfBuybackOffer contextRef="MainI" unitRef="shares" decimals="INF">600000000</in-capmkt:NumberOfSharesOfBuybackOffer><in-capmkt:BuybackPricePerShare contextRef="MainD" unitRef="INRPerShare" decimals="INF">250</in-capmkt:BuybackPricePerShare><in-capmkt:AmountOfAggregateConsiderationNotExceeding contextRef="MainI" unitRef="INR" decimals="0">150000000000</in-capmkt:AmountOfAggregateConsiderationNotExceeding><in-capmkt:NumberOfEquitySharesReservedForSmallShareholders contextRef="MainD" unitRef="shares" decimals="INF">90000000</in-capmkt:NumberOfEquitySharesReservedForSmallShareholders><in-capmkt:NumberOfEquitySharesReservedForGeneralCategory contextRef="MainD" unitRef="shares" decimals="INF">510000000</in-capmkt:NumberOfEquitySharesReservedForGeneralCategory><in-capmkt:WhetherParticipationByPromoters contextRef="MainD">true</in-capmkt:WhetherParticipationByPromoters><in-capmkt:NumberOfSharesOfPromotersDeclaredItsIntentionToTender contextRef="MainD" unitRef="shares" decimals="INF">7447775834</in-capmkt:NumberOfSharesOfPromotersDeclaredItsIntentionToTender><in-capmkt:NameOfBankOfEscrowAccount contextRef="MainD">Standard Chartered Bank</in-capmkt:NameOfBankOfEscrowAccount><in-capmkt:NumberOfSharesOfPromotersHoldingPreBuybackPreIssueStage contextRef="MainI" unitRef="shares" decimals="INF">7616840898</in-capmkt:NumberOfSharesOfPromotersHoldingPreBuybackPreIssueStage><in-capmkt:PercentageOfSharesOfPromotersHoldingPreBuybackPreIssueStage contextRef="MainI" unitRef="pure" decimals="INF">0.7253</in-capmkt:PercentageOfSharesOfPromotersHoldingPreBuybackPreIssueStage><in-capmkt:NumberOfSharesOfPromotersTentativeHoldingPostBuybackPreIssueStage contextRef="MainI" unitRef="shares" decimals="INF">7230106517</in-capmkt:NumberOfSharesOfPromotersTentativeHoldingPostBuybackPreIssueStage><in-capmkt:PercentageOfSharesOfPromotersHoldingTentativeHoldingPostBuybackPreIssueStage contextRef="MainI" unitRef="pure" decimals="INF">0.7301</in-capmkt:PercentageOfSharesOfPromotersHoldingTentativeHoldingPostBuybackPreIssueStage><in-capmkt:DesignateStockExchange contextRef="MainD">BSE</in-capmkt:DesignateStockExchange><in-capmkt:NameOfBrokerOfCompanyOrBuyerBroker contextRef="MainI">JM Financial Services Limited</in-capmkt:NameOfBrokerOfCompanyOrBuyerBroker><in-capmkt:CodeOfBrokerOfCompanyOrBuyerBroker contextRef="MainI">(NSE)10548 (BSE)325</in-capmkt:CodeOfBrokerOfCompanyOrBuyerBroker><in-capmkt:NameOfInvestmentBanker contextRef="MainD">JM Financial Limited</in-capmkt:NameOfInvestmentBanker><in-capmkt:EmailIdOfInvestmentBanker contextRef="MainI">wipro.buyback2026@jmfl.com</in-capmkt:EmailIdOfInvestmentBanker><in-capmkt:WebsiteOfInvestmentBanker contextRef="MainI">www.jmfl.com</in-capmkt:WebsiteOfInvestmentBanker><in-capmkt:LastDateForTheReceiptOfCompletedTenderFormsAndOtherSpecifiedDocumentsIncludingPhysicalShareCertificatesByTheRegistrar contextRef="MainI">2026-06-17</in-capmkt:LastDateForTheReceiptOfCompletedTenderFormsAndOtherSpecifiedDocumentsIncludingPhysicalShareCertificatesByTheRegistrar><in-capmkt:LastDateForProvidingAcceptanceOrNonAcceptanceToTheStockExchangesByTheRegistrarToTheBuyback contextRef="MainI">2026-06-23</in-capmkt:LastDateForProvidingAcceptanceOrNonAcceptanceToTheStockExchangesByTheRegistrarToTheBuyback><in-capmkt:LastDateForSettlementOfBidsOnTheStockExchanges contextRef="MainI">2026-06-24</in-capmkt:LastDateForSettlementOfBidsOnTheStockExchanges><in-capmkt:LastDateForReturnOfUnacceptedEquitySharesByStockExchangesToEligibleShareholdersOrStockBrokers contextRef="MainI">2026-06-24</in-capmkt:LastDateForReturnOfUnacceptedEquitySharesByStockExchangesToEligibleShareholdersOrStockBrokers><in-capmkt:LastDateForPaymentOfConsiderationToEligibleShareholdersWhoParticipatedInTheBuyback contextRef="MainI">2026-06-24</in-capmkt:LastDateForPaymentOfConsiderationToEligibleShareholdersWhoParticipatedInTheBuyback><in-capmkt:LastDateForExtinguishmentOfBuybackEquityShares contextRef="MainI">2026-07-06</in-capmkt:LastDateForExtinguishmentOfBuybackEquityShares><in-capmkt:NameOfTheRegistrarToOffer contextRef="MainI">KFin Technologies Limited</in-capmkt:NameOfTheRegistrarToOffer><in-capmkt:EmailIdOfTheRegistrarToOffer contextRef="MainI">wipro.buyback2026@kfintech.com</in-capmkt:EmailIdOfTheRegistrarToOffer><in-capmkt:NameOfCompanySecretary contextRef="MainD">M Sanaulla Khan</in-capmkt:NameOfCompanySecretary><in-capmkt:MembershipNumberOfCompanySecretary contextRef="MainI">F4129</in-capmkt:MembershipNumberOfCompanySecretary><in-capmkt:EmailIdOfCompanySecretary contextRef="MainI">sanaulla.khan@wipro.com</in-capmkt:EmailIdOfCompanySecretary><in-capmkt:NameOfTheStockExchangesWhereCompanyIsListed contextRef="MainI">BSE,NSE</in-capmkt:NameOfTheStockExchangesWhereCompanyIsListed></xbrli:xbrl>
