EXHIBIT 8.1

We had the following subsidiaries as at March 31, 2023:

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		76.69
10.	Tata Motors Body Solutions Limited (Name changed from Tata Marcopolo Motors Limited with effect from December 30, 2022 and shareholding changed from 61.86% to 100% with effect from August 29, 2022 under the Share Purchase Agreement executed between TML and Marcopolo S.A., the JV Partner)	India		100.00
11.	Jaguar Land Rover Technology and Business Services India Private Limited (Name changed from JT Special Vehicles Pvt. Limited with effect from April 12, 2022)	India		100.00
12.	TML CV Mobility Solutions Limited	India		100.00
13.	Tata Passenger Electric Mobility Limited	India		100.00
14.	Tata Motors Passenger Vehicles Limited	India		100.00
15.	TML Smart City Mobility Solutions Limited (Incorporated on May 25, 2022)	India		100.00
	(B) INDIRECT SUBSIDIARIES
	(i) Subsidiary of Tata Passenger Electric Mobility Limited
16.	Tata Motors European Technical Centre PLC	UK		100.00
17.	Trilix S.r.l.	Italy		100.00
	(ii) Subsidiaries of TML Holdings Pte. Limited
18.	Tata Daewoo Commercial Vehicle Company Limited	South Korea		100.00
19.	Tata Daewoo Commercial Vehicle Sales and Distribution Company Limited	South Korea		100.00
20.	PT Tata Motors Indonesia	Indonesia		100.00
21.	PT Tata Motors Distribusi Indonesia	Indonesia		100.00
22.	Jaguar Land Rover Automotive Plc	UK		100.00
23.	Tata Motors (Thailand) Limited	Thailand		97.21
24.	Tata Motors (SA) (Proprietary) Limited	South Africa		60.00
	(iii) Subsidiaries of Jaguar Land Rover Automotive plc
25.	Jaguar Land Rover Holdings Limited	UK		100.00
	(iv) Subsidiaries of Jaguar Land Rover Holdings Limited (JLRHL)
26.	Limited Liability Company “Jaguar Land Rover” (Russia)	Russia		100.00
27.	Jaguar Land Rover (China) Investment Co. Limited	China		100.00
28.	Jaguar Land Rover Limited	UK		100.00
29.	In-Car Ventures Limited	UK		100.00
	(v) Subsidiaries of Jaguar Land Rover (China) Investment Co. Ltd.
30.	Shanghai Jaguar Land Rover Automotive Services Company Limited	China		100.00

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

Sr. No.	Name of the Subsidiary Company	Country of incorporation	% of Equity Shareholding
	(ix) Subsidiaries of Tata Technologies Ltd.
75.	Tata Technologies Pte. Limited	Singapore		76.69
76.	Tata Technologies (Thailand) Limited	Thailand		76.69
77.	Tata Manufacturing Technologies (Shanghai) Limited	China		76.69
78.	INCAT International Plc.	UK		76.69
79.	Tata Technologies GmbH	Germany		76.69
80.	Tata Technologies Europe Limited	UK		76.69
81.	Tata Technologies Nordics AB	Sweden		76.69
82.	Tata Technologies Inc.	USA		76.74
83.	Tata Technologies de Mexico, S.A. de C.V.	Mexico		76.74
84.	Cambric Limited	USA		76.74
85.	Tata Technologies SRL, Romania	Romania		76.74
	(x) Subsidiaries of TMF Holdings Ltd.
86.	Tata Motors Finance Solutions Limited	India		100.00
87.	Tata Motors Finance Limited	India		100.00
	(xi) Subsidiaries of TML Smart City Mobility Solutions Limited
88.	TML Smart City Mobility Solutions (J&K) Private Limited (Incorporated with effect from October 13, 2022)	India		100.00