EXHIBIT 8.1

We had the following subsidiaries as of March 31, 2019:

Sr. No.	Name of the Subsidiary Company	Country of incorporation		% of Equity Shareholding
	(A) DIRECT SUBSIDIARIES
1	Concorde Motors (India) Limited		India		100.00
2	Tata Motors European Technical Centre PLC		UK		100.00
3	Tata Motors Insurance Broking and Advisory Services Limited		India		100.00
4	TMF Holdings Limited		India		100.00
5	TML Holdings Pte. Limited		Singapore		100.00
6	TML Distribution Company Limited		India		100.00
7	Tata Hispano Motors Carrocera S.A.		Spain		100.00
8	Tata Hispano Motors Carrocerries Maghreb SA		Morocco		100.00
9	Trilix S.r.l.		Italy		100.00
10	Tata Precision Industries Pte. Limited		Singapore		78.39
11	Tata Technologies Limited		India		72.28
12	Tata Marcopolo Motors Limited		India		51.00
	(B) INDIRECT SUBSIDIARIES
	(i) Subsidiaries of TML Holdings Pte. Ltd.
13	Tata Daewoo Commercial Vehicle Company Limited		South Korea		100.00
14	Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited		South Korea		100.00
15	Tata Motors (Thailand) Limited		Thailand		95.87
16	Tata Motors (SA) (Proprietary) Limited		South Africa		60.00
17	PT Tata Motors Indonesia		Indonesia		100.00
18	PT Tata Motors Distribusi Indonesia		Indonesia		100.00
19	TMNL Motor Services Nigeria Limited		Nigeria		100.00
20	Jaguar Land Rover Automotive Plc		UK		100.00
	(ii) Subsidiaries of Jaguar Land Rover Automotive Plc
21	Jaguar Land Rover Holdings Limited		UK		100.00
	(iii) Subsidiaries of Jaguar Land Rover Holdings Limited
22	Jaguar Land Rover Limited		UK		100.00
23	Limited Liability Company “Jaguar Land Rover” (Russia)		Russia		100.00
24	Jaguar Land Rover (China) Investment Co. Limited		China		100.00
	(iv) Subsidiaries of Jaguar Land Rover (China) Investment Co. Limited
25	Shanghai Jaguar Land Rover Automotive Services Company Limited		China		100.00
	(v) Subsidiaries of Jaguar Land Rover Limited
26	Jaguar Land Rover Austria GmbH		Austria		100.00
27	Jaguar Land Rover Japan Limited		Japan		100.00
28	JLR Nominee Company Limited		UK		100.00
29	Jaguar Land Rover Deutschland GmbH		Germany		100.00
30	Jaguar Land Rover Classic Deutschland GmbH		Germany		100.00
31	Jaguar Land Rover North America LLC		USA		100.00
32	Jaguar Land Rover Nederland BV		Netherlands		100.00
33	Jaguar Land Rover Portugal - Veículos e Peças, Lda.		Portugal		100.00
34	Jaguar Land Rover Australia Pty Limited		Australia		100.00
35	Jaguar Land Rover Italia Spa		Italy		100.00
36	Jaguar Land Rover Korea Company Limited		South Korea		100.00
37	Jaguar Land Rover Canada ULC		Canada		100.00
38	Jaguar Land Rover France, SAS		France		100.00
39	Jaguar e Land Rover Brasil Indústria e Comércio de Veículos LTDA		Brazil		100.00
40	Jaguar Land Rover India Limited		India		100.00
41	Jaguar Land Rover Espana SL		Spain		100.00

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Sr. No.	Name of the Subsidiary Company	Country of incorporation		% of Equity Shareholding
42	Jaguar Land Rover Belux NV		Belgium		100.00
43	Jaguar Cars South Africa (Pty) Limited		South Africa		100.00
44	Jaguar Cars Limited		UK		100.00
45	Land Rover Exports Limited		UK		100.00
46	Land Rover Ireland Limited		Ireland		100.00
47	The Daimler Motor Company Limited		UK		100.00
48	Daimler Transport Vehicles Limited		UK		100.00
49	S.S. Cars Limited		UK		100.00
50	The Lanchester Motor Company Limited		UK		100.00
51	Jaguar Land Rover Pension Trustees Limited		UK		100.00
52	Jaguar Land Rover Slovakia s.r.o		Slovakia		100.00
53	Jaguar Land Rover Singapore Pte. Ltd.		Singapore		100.00
54	Jaguar Racing Limited		UK		100.00
55	Jaguar Land Rover Colombia S.A.S		Columbia		100.00
56	Jaguar Land Rover Ireland (Services) Limited		Ireland		100.00
57	Jaguar Land Rover Taiwan Company Limited		Taiwan		100.00
58	Jaguar Land Rover Servicios México, S.A. de C.V.		Mexico		100.00
59	Jaguar Land Rover México, S.A.P.I. de C.V.		Mexico		100.00
60	Jaguar Land Rover Hungary KFT		Hungary		100.00
61	Jaguar Land Rover Classic USA LLC		USA		100.00
62	Jaguar Land Rover (South Africa) Holdings Limited		South Africa		100.00
63	InMotion Ventures Limited		UK		100.00
64	Spark44 (JV) Limited		UK		50.50
	(vi) Subsidiaries of Jaguar Land Rover (South Africa) Holdings Limited
65	Jaguar Land Rover (South Africa) (Pty) Limited		South Africa		100.00
	(vii) Subsidiaries of Spark44 (JV) Limited
66	Spark44 Pty. Ltd.		Australia		50.50
67	Spark44 GmbH		Germany		50.50
68	Spark44 LLC		USA		50.50
69	Spark44 Shanghai Limited		China		50.50
70	Spark44 DMCC		UAE		50.50
71	Spark44 Demand Creation Partners Pvt. Limited		India		50.50
72	Spark44 Limited		UK		50.50
73	Spark44 Singapore Pte. Ltd.		Singapore		50.50
74	Spark44 Communications SL		Spain		50.50
75	Spark44 S.r.l.		Italy		50.50
76	Spark44 Seoul Limited		Korea		50.50
77	Spark44 Japan K.K.		Japan		50.50
78	Spark44 Canada Inc.		Canada		50.50
79	Spark44 Pty. Limited		South Africa		50.50
80	Spark44 Colombia S.A.S		Columbia		50.50
81	Spark44 Taiwan Limited		Taiwan		50.50
	(viii) Subsidiaries of InMotion Ventures Limited
82	InMotion Ventures 1 Limited		UK		100.00
83	InMotion Ventures 2 Limited		UK		100.00
84	InMotion Ventures 3 Limited		UK		100.00
85	InMotion Ventures 4 Limited		UK		100.00
	(v) Subsidiaries of Tata Technologies Limited
86	Tata Technologies Pte Limited		Singapore		72.28
87	Tata Technologies (Thailand) Limited		Thailand		72.28
88	Tata Manufacturing Technologies (Shanghai) Limited		China		72.28
89	INCAT International Plc.		UK		72.28

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Sr. No.	Name of the Subsidiary Company	Country of incorporation		% of Equity Shareholding
90	INCAT GmbH		Germany		72.28
91	Tata Technologies Europe Limited		UK		72.28
92	Escenda Engineering AB		Sweden		72.28
93	Tata Technologies Inc.		USA		72.34
94	Tata Technologies de Mexico, S.A. de C.V.		Mexico		72.34
95	Cambric GmbH		Germany		72.34
96	Cambric Limited		USA		72.34
97	Tata Technologies SRL Romania		Romania		72.34
	(vi) Subsidiaries of TMF Holdings Ltd.
98	Tata Motors Finance Solutions Limited		India		100.00
99	Tata Motors Finance Limited		India		100.00

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