**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 RYCE                           |
|                                                   |   |                                          |   |                                   |
| Amira International Finance B.V.                       |   | Netherlands                                   |   | 100% by RYCE                           |
|                                                   |   |                                          |   |                                   |
| Red Reinel Limited                                     |   | Mauritius                                     |   | 100% by Amira Mauritius                |
|                                                   |   |                                          |   |                                   |
| 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 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) |

  

**Formerly known as “Basmati Rice GmbH Europe”*

 

**List of Associates ****

 

| **Name of company**                                          |   | **Country of incorporation or establishment** |   | **Attributable equity interest held** |
|--------------------------------------------------------------|--------|-----------------------------------------------|--------|---------------------------------------|
| Amira Pure Foods Private Limited (“Amira India”) |   | India                                         |   | 49.8% by Amira Mauritius              |

  

***As of 31 March 2019*