EXHIBIT 8.1

We had the following subsidiaries as at March 31, 2022:

Sr. No.	Name of the Subsidiary Company	Country of incorporation		% of Equity Shareholding
	(A) DIRECT SUBSIDIARIES
1.	TML Business Services Limited		India		100.00
2.	Tata Motors Insurance Broking and Advisory Services Limited		India		100.00
3.	Tata Hispano Motors Carrocera S.A.		Spain		100.00
4.	Tata Hispano Motors Carrocerries Maghreb SA		Morocco		100.00
5.	TMF Holdings Limited		India		100.00
6.	TML Holdings Pte. Limited		Singapore		100.00
7.	Brabo Robotics and Automation Limited		India		100.00
8.	Tata Precision Industries Pte. Limited		Singapore		78.39
9.	Tata Technologies Limited		India		74.42
10.	Tata Marcopolo Motors Limited		India		61.86
11.	JT Special Vehicles Pvt. Limited		India		100.00
12.	TML CV Mobility Solutions Limited (Incorporated on June 7, 2021)		India		100.00
13.	Tata Passenger Electric Mobility Ltd. (Incorporated on December 21, 2021)		India		100.00
14.	Tata Motors Passenger Vehicles Limited (Name changed from TML Business Analytics Services Limited with effect from September 17, 2021)		India		100.00
	(B) INDIRECT SUBSIDIARIES
	(i) Subsidiary of Tata Passenger Electric Mobility Limited
15.	Tata Motors European Technical Centre PLC		UK		100.00
	(ii) Subsidiary of Tata Motors Passenger Vehicles Limited
16.	Trilix S.r.l.		Italy		100.00
	(iii) Subsidiaries of TML Holdings Pte. Limited
17.	Tata Daewoo Commercial Vehicle Company Limited		South Korea		100.00
18.	Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited		South Korea		100.00
19.	PT Tata Motors Indonesia		Indonesia		100.00
20.	PT Tata Motors Distribusi Indonesia		Indonesia		100.00
21.	Jaguar Land Rover Automotive Plc		UK		100.00
22.	Tata Motors (Thailand) Limited		Thailand		97.21
23.	Tata Motors (SA) (Proprietary) Limited		South Africa		60.00
	(iv) Subsidiaries of Jaguar Land Rover Automotive plc
24.	Jaguar Land Rover Holdings Limited		UK		100.00
	(v) Subsidiaries of Jaguar Land Rover Holdings Limited (JLRHL)
25.	Limited Liability Company “Jaguar Land Rover” (Russia)		Russia		100.00
26.	Jaguar Land Rover (China) Investment Co. Limited		China		100.00
27.	Jaguar Land Rover Limited		UK		100.00
28.	In-Car Ventures Limited		UK		100.00
	(vi) Subsidiaries of Jaguar Land Rover (China) Investment Co. Ltd.
29.	Shanghai Jaguar Land Rover Automotive Services Company Limited		China		100.00

Sr. No.	Name of the Subsidiary Company	Country of incorporation		% of Equity Shareholding
	(vii) Subsidiaries of Jaguar Land Rover Ltd.
30.	Jaguar Land Rover Austria GmbH		Austria		100.00
31.	Jaguar Land Rover Japan Limited		Japan		100.00
32.	JLR Nominee Company Limited		UK		100.00
33.	Jaguar Land Rover Deutschland GmbH		Germany		100.00
34.	Jaguar Land Rover Classic Deutschland GmbH		Germany		100.00
35.	Jaguar Land Rover North America LLC		USA		100.00
36.	Jaguar Land Rover Nederland BV		Netherlands		100.00
37.	Jaguar Land Rover Portugal - Veículos e Peças, Lda.		Portugal		100.00
38.	Jaguar Land Rover Australia Pty Limited		Australia		100.00
39.	Jaguar Land Rover Italia Spa		Italy		100.00
40.	Jaguar Land Rover Korea Company Limited		South Korea		100.00
41.	Jaguar Land Rover Canada ULC		Canada		100.00
42.	Jaguar Land Rover France, SAS		France		100.00
43.	Jaguar e Land Rover Brasil Indústria e Comércio de Veículos LTDA		Brazil		100.00
44.	Jaguar Land Rover India Limited		India		100.00
45.	Jaguar Land Rover Espana SL		Spain		100.00
46.	Jaguar Land Rover Belux NV		Belgium		100.00
47.	Jaguar Cars South Africa (Pty) Limited		South Africa		100.00
48.	Jaguar Cars Limited		UK		100.00
49.	Land Rover Exports Limited		UK		100.00
50.	Land Rover Ireland Limited		Ireland		100.00
51.	The Daimler Motor Company Limited		UK		100.00
52.	Daimler Transport Vehicles Limited		UK		100.00
53.	S.S. Cars Limited		UK		100.00
54.	The Lanchester Motor Company Limited		UK		100.00
55.	Jaguar Land Rover Pension Trustees Limited		UK		100.00
56.	Jaguar Land Rover Slovakia s.r.o		Slovakia		100.00
57.	Jaguar Land Rover Singapore Pte. Ltd.		Singapore		100.00
58.	Jaguar Racing Limited		UK		100.00
59.	Jaguar Land Rover Colombia S.A.S		Columbia		100.00
60.	Jaguar Land Rover Ireland (Services) Limited		Ireland		100.00
61.	Jaguar Land Rover Taiwan Company Limited		Taiwan		100.00
62.	Jaguar Land Rover Servicios México, S.A. de C.V.		Mexico		100.00
63.	Jaguar Land Rover México, S.A.P.I. de C.V.		Mexico		100.00
64.	Jaguar Land Rover Hungary KFT		Hungary		100.00
65.	Jaguar Land Rover Classic USA LLC		USA		100.00
66.	Jaguar Land Rover (South Africa) Holdings Limited		South Africa		100.00
67.	Jaguar Land Rover Ventures Limited		UK		100.00
68.	InMotion Ventures Limited		UK		100.00
69.	Bowler Motors Limited		UK		100.00
70.	Jaguar Land Rover (Ningbo) Trading Co. Limited		China		100.00
	(viii) Subsidiaries of Jaguar Land Rover (South Africa) Holdings Limited
71.	Jaguar Land Rover (South Africa) (Pty) Limited		South Africa		100.00
	(ix) Subsidiaries of InMotion Ventures Limited
72.	InMotion Ventures 2 Limited		UK		100.00
73.	InMotion Ventures 3 Limited		UK		100.00

Sr. No.	Name of the Subsidiary Company	Country of incorporation	% of Equity Shareholding
	(x) Subsidiaries of Tata Technologies Ltd.
74.	Tata Technologies Pte. Limited	Singapore		74.42
75.	Tata Technologies (Thailand) Limited	Thailand		74.42
76.	Tata Manufacturing Technologies (Shanghai) Limited	China		74.42
77.	INCAT International Plc.	UK		74.42
78.	Tata Technologies GmbH (INCAT GmbH was under liquidation with effect from January 25, 2017 but has been revived and renamed w.e.f. March 30, 2022)	Germany		74.42
79.	Tata Technologies Europe Limited	UK		74.42
80.	Tata Technologies Nordics AB	Sweden		74.42
81.	Tata Technologies Inc.	USA		74.48
82.	Tata Technologies de Mexico, S.A. de C.V.	Mexico		74.48
83.	Cambric Limited	USA		74.48
84.	Tata Technologies SRL, Romania	Romania		74.48
	(xi) Subsidiaries of TMF Holdings Ltd.
85.	Tata Motors Finance Solutions Limited	India		100.00
86.	Tata Motors Finance Limited	India		100.00