The 2.6 billion rupee ($59.7m) tax bill came after officials decided the firm was not eligible for certain tax breaks on software profits.

Wipro said in a statement that it would file an appeal against the ruling.

"We have been advised that the demand is not sustainable," local media quoted Wipro company secretary V Ramachandran as saying.

Currency pressure

The tax bill comes as Wipro is facing a tougher climate because of a sharp rise in the value of the rupee against the dollar.

The rupee hit its highest level against the dollar for four years on Wednesday, putting export-oriented firms such as Wipro under pressure.

Wipro shares closed 1.6% lower at 1,349 rupees on the Bombay Stock Exchange on Friday.

Bangalore-based Wipro is a software design and IT outsourcing specialist which counts global corporations such as Boeing, General Motors and Sony among its clients.