EXHIBIT 8.1



SUBSIDIARIES OF EROS INTERNATIONALPLC



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.



|Name of Subsidiary                           | Jurisdiction ofIncorporation orOrganization | Percentage ofOutstandingVoting SecuritiesOwned
|-------------------------------------------- | ------------------------------------------- | ----------------------------------------------
|Acacia Investments Holdings Limited          | Isle of Man                                 | 100%                                          
|Ayngaran Anak Media Private Limited          | India                                       | 51%                                           
|Ayngaran International Limited               | Isle of Man                                 | 51%                                           
|Ayngaran International UK Limited            | United Kingdom                              | 51%                                           
|Ayngaran International Media Private Limited | India                                       | 51%                                           
|Belvedere Holdings Pte Limited               | Singapore                                   | 100%                                          
|Big Screen Entertainment Private Limited     | India                                       | 64%                                           
|Copsale Limited                              | British Virgin Islands                      | 100%                                          
|Digicine Pte. Limited                        | Singapore                                   | 100%                                          
|Eros Australia Pty Ltd                       | Australia                                   | 100%                                          
|Eros Digital Private Limited                 | India                                       | 100%                                          
|Eros International Films Private Limited     | India                                       | 100%                                          
|Eros International Media Limited             | India                                       | 74.84%                                        
|Eros International Limited                   | United Kingdom (England and Wales)          | 100%                                          
|Eros International Pte. Ltd.                 | Singapore                                   | 100%                                          
|Eros International USA Inc.                  | United States (Delaware)                    | 100%                                          
|Eros Music Publishing Limited (UK)           | United Kingdom (England and Wales)          | 100%                                          
|Eros Network Limited                         | United Kingdom (England and Wales)          | 100%                                          
|Eros Pacific Limited                         | Fiji                                        | 100%                                          
|Eros World Wide FZ-LLC                       | United Arab Emirates (Dubai )               | 100%                                          
|Eyeqube Studios Pvt. Limited                 | India                                       | 99.99%