Exhibit
8.1



SUBSIDIARIES
OF EROS INTERNATIONAL PLC



Registrant’s
consolidated subsidiaries are shown below together with the percentage of voting securities owned as of the date of this filing,
and the state or jurisdiction of organization of each subsidiary. The names have been omitted for subsidiaries which, if considered
in the aggregate as a single subsidiary, do not constitute a significant subsidiary.



|                                              |  | Dateincorporated |  | Jurisdiction
    ofincorporation ororganization |  | % of votingrights held | 
|--------------------------------------------- |  | ---------------- |  | ----------------------------------------------- |  | ---------------------- | 
|Copsale
    Limited                           |  | June 2006        |  | British Virgin
    Islands                      |  | 100.00                 | 
|Eros
    Australia Pty Limited                |  | June 2006        |  | Australia                                       |  | 100.00                 | 
|Eros
    International Films Pvt. Limited     |  | June 2006        |  | India                                           |  | 100.00                 | 
|Eros
    International Limited                |  | June 2006        |  | United Kingdom                                  |  | 100.00                 | 
|Eros
    International Media Limited          |  | June 2006        |  | India                                           |  | 74.40                  | 
|Eros
    International USA Inc                |  | June 2006        |  | United States                                   |  | 100.00                 | 
|Eros
    Music Publishing Limited             |  | June
    2006    |  | United
    Kingdom                              |  | 100.00                 | 
|Eros
    Network Limited                      |  | June
    2006    |  | United
    Kingdom                              |  | 100.00                 | 
|Eros
    Pacific Limited                      |  | June 2006        |  | Fiji                                            |  | 100.00                 | 
|Eros
    Worldwide FZ-LLC                     |  | June 2006        |  | United Arab
    Emirates                        |  | 100.00                 | 
|Big
    Screen Entertainment Pvt. Limited     |  | January 2007     |  | India                                           |  | 64.00                  | 
|Ayngaran
    International Limited            |  | October 2007     |  | Isle of Man                                     |  | 51.00                  | 
|Ayngaran
    International Media Pvt. Limited |  | October 2007     |  | India                                           |  | 51.00                  | 
|Ayngaran
    International UK Limited         |  | October 2007     |  | United Kingdom                                  |  | 51.00                  | 
|EyeQube
    Studios Pvt. Limited              |  | January 2008     |  | India                                           |  | 99.99                  | 
|Acacia
    Investments Holdings Limited       |  | April 2008       |  | Isle of Man                                     |  | 100.00                 | 
|Ayngaran
    Anak Media Pvt. Limited          |  | October 2008     |  | India                                           |  | 51.00                  | 
|Belvedere
    Holdings Pte. Ltd.              |  | March 2010       |  | Singapore                                       |  | 100.00                 | 
|Eros
    International Pte Ltd.               |  | August 2010      |  | Singapore                                       |  | 100.00                 | 
|Digicine
    Pte. Limited                     |  | March 2012       |  | Singapore                                       |  | 100.00                 | 
|Colour
    Yellow Productions Pvt. Limited    |  | May 2014         |  | India                                           |  | 50.00                  | 
|Eros
    Digital FZ LLC                       |  | September 2015   |  | United Arab
    Emirates                        |  | 100.00                 | 
|Universal
    Power Systems Private Limited   |  | August 2015      |  | India                                           |  | 100.00                 | 
|Eros Digital Limited                          |  | July 2016        |  | Isle of Man                                     |  | 100.00                 | 
|Eros Films Limited                            |  | November 2016    |  | Isle of Man                                     |  | 100.00                 |