Exhibit 8.1



List of Subsidiaries**



|Name of company                                  |  | Country of incorporation
or establishment |  | Attributable equity interest held       
|------------------------------------------------ |  | ----------------------------------------- |  | ----------------------------------------
|                                                 |  |                                           |  |                                         
|Amira Nature Foods Ltd (“Amira Mauritius”)       |  | Mauritius                                 |  | 100% by ANFI                            
|                                                 |  |                                           |  |                                         
|Amira I Grand Foods Inc.                         |  | British Virgin Islands                    |  | 100% by Amira Mauritius                 
|                                                 |  |                                           |  |                                         
|Amira Basmati Rice GmbH EUR*                     |  | Germany                                   |  | 100% by Amira Mauritius                 
|                                                 |  |                                           |  |                                         
|Basmati Rice North America LLC                   |  | United States                             |  | 100% by Amira Basmati Rice GmbH EUR *   
|                                                 |  |                                           |  |                                         
|Amira Grand I Foods Inc.                         |  | United States                             |  | 100% by Amira I Grand Foods Inc. (BVI)  
|                                                 |  |                                           |  |                                         
|Amira K.A. Foods International DMCC              |  | UAE                                       |  | 100% by Amira I Grand Foods Inc. (BVI)  
|                                                 |  |                                           |  |                                         
|Amira G Foods Limited                            |  | United Kingdom                            |  | 100% by Amira I Grand Foods Inc. (BVI)  
|                                                 |  |                                           |  |                                         
|Amira Pure Foods Private Limited (“Amira India”) |  | India                                     |  | 80.4% by Amira Mauritius                
|                                                 |  |                                           |  |                                         
|Amira I Grand Foods Inc.                         |  | United States                             |  | 100% by Amira India                     
|                                                 |  |                                           |  |                                         
|Amira Food Pte. Ltd.                             |  | Singapore                                 |  | 100% by Amira India                     
|                                                 |  |                                           |  |                                         
|Amira C Foods International DMCC                 |  | UAE                                       |  | 100% by Amira India                     
|                                                 |  |                                           |  |                                         
|Amira Foods (Malaysia) SDN. BHD.                 |  | Malaysia                                  |  | 100% by Amira Food PTE Ltd.             
|                                                 |  |                                           |  |                                         
|Amira Ten Nigeria Limited                        |  | Nigeria                                   |  | 100% by Amira C Foods International DMCC



** A new company named Amira International Finance
B.V. has been incorporated in Netherlands on July 30, 2018. Amira International Finance B.V. is a 100% owned subsidiary of Amira
Nature Foods Limited.



*Formerly
known as “Basmati Rice GmbH Europe”