EXHIBIT 8.1

We have the following subsidiaries as at March 31, 2015:



|       |  |                                                                |  |                         |  |                  |        | 
|------ |  | -------------------------------------------------------------- |  | ----------------------- |  | ---------------- | ------ | 
|Sr No. |  | Name of the Subsidiary Company                                 |  | Country ofincorporation |  | % ofShareholding |       
|1.     |  | Concorde Motors (India) Ltd.                                   |  | India                   |  |                  | 100.00 | 
|2.     |  | Sheba Properties Ltd.                                          |  | India                   |  |                  | 100.00 | 
|3.     |  | TAL Manufacturing Solutions Ltd.                               |  | India                   |  |                  | 100.00 | 
|4.     |  | Tata Motors European Technical Centre Plc.                     |  | UK                      |  |                  | 100.00 | 
|5.     |  | Tata Motors Insurance Broking and Advisory Services Ltd.       |  | India                   |  |                  | 100.00 | 
|6.     |  | Tata Motors Finance Ltd.                                       |  | India                   |  |                  | 100.00 | 
|7.     |  | TML Holdings Pte. Ltd.                                         |  | Singapore               |  |                  | 100.00 | 
|8.     |  | Tata Daewoo Commercial Vehicle Co. Ltd.                        |  | South Korea             |  |                  | 100.00 | 
|9.     |  | Tata Daewoo Commercial Vehicle Sales and Distribution Co. Ltd. |  | South Korea             |  |                  | 100.00 | 
|10.    |  | Tata Motors (Thailand) Ltd.                                    |  | Thailand                |  |                  | 95.28  | 
|11.    |  | Tata Motors (SA) (Proprietary) Ltd.                            |  | South Africa            |  |                  | 60.00  | 
|12.    |  | TML Distribution Company Ltd.                                  |  | India                   |  |                  | 100.00 | 
|13.    |  | Tata Hispano Motors Carrocera S.A.                             |  | Spain                   |  |                  | 100.00 | 
|14.    |  | Tata Hispano Motors Carrocerries Maghreb SA                    |  | Morocco                 |  |                  | 100.00 | 
|15.    |  | TML Drivelines Ltd.                                            |  | India                   |  |                  | 100.00 | 
|16.    |  | PT Tata Motors Indonesia                                       |  | Indonesia               |  |                  | 100.00 | 
|17.    |  | PT Tata Motors Distribusi Indonesia                            |  | Indonesia               |  |                  | 100.00 | 
|18.    |  | Trilix S.r.l.                                                  |  | Italy                   |  |                  | 80.00  | 
|19.    |  | Tata Precision Industries Pte. Ltd.                            |  | Singapore               |  |                  | 78.39  | 
|20.    |  | Tata Marcopolo Motors Ltd.                                     |  | India                   |  |                  | 51.00  | 
|21.    |  | Tata Technologies Ltd.                                         |  | India                   |  |                  | 72.32  | 
|22.    |  | Tata Technologies (Thailand) Ltd.                              |  | Thailand                |  |                  | 72.32  | 
|23.    |  | Tata Technologies Pte. Ltd.                                    |  | Singapore               |  |                  | 72.32  | 
|24.    |  | INCAT International Plc.                                       |  | UK                      |  |                  | 72.32  | 
|25.    |  | Tata Technologies Europe Ltd                                   |  | UK                      |  |                  | 72.32  | 
|26.    |  | INCAT GmbH                                                     |  | Germany                 |  |                  | 72.32  | 
|27.    |  | Tata Technologies Inc.                                         |  | USA                     |  |                  | 72.52  | 
|28.    |  | Tata Technologies de Mexico, S.A. de C.V.                      |  | Mexico                  |  |                  | 72.52  | 
|29.    |  | Tata Technologies (Canada) Inc.                                |  | Canada                  |  |                  | 72.52  | 
|30.    |  | Tata Technologies SRL                                          |  | Romania                 |  |                  | 72.32  | 
|31.    |  | Cambric Limited                                                |  | Bahamas                 |  |                  | 72.32  | 
|32.    |  | Cambric GmbH                                                   |  | Germany                 |  |                  | 72.32  | 
|33.    |  | Cambric UK Limited                                             |  | UK                      |  |                  | 72.32  | 
|34.    |  | Midwest Managed Services Inc                                   |  | USA                     |  |                  | 72.32  | 
|35.    |  | Cambric Manufacturing Technologies (Shanghai) Co. Limited      |  | China                   |  |                  | 72.32  | 
|36.    |  | Jaguar Land Rover Automotive plc                               |  | UK                      |  |                  | 100.00 | 
|37.    |  | Jaguar Land Rover Ltd.                                         |  | UK                      |  |                  | 100.00 | 
|38.    |  | Jaguar Land Rover Austria GmbH                                 |  | Austria                 |  |                  | 100.00 | 
|39.    |  | Jaguar Land Rover Belux NV                                     |  | Belgium                 |  |                  | 100.00 | 
|40.    |  | Jaguar Land Rover Japan Ltd.                                   |  | Japan                   |  |                  | 100.00 | 
|41.    |  | Jaguar Cars South Africa (Pty) Ltd.                            |  | South Africa            |  |                  | 100.00 | 
|42.    |  | Jaguar Land Rover Italia Spa                                   |  | Italy                   |  |                  | 100.00 | 
|43.    |  | JLR Nominee Company Limited                                    |  | UK                      |  |                  | 100.00 | 
|44.    |  | The Daimler Motor Company Ltd.                                 |  | UK                      |  |                  | 100.00 | 
|45.    |  | The Jaguar Collection Ltd.                                     |  | UK                      |  |                  | 100.00 | 
|46.    |  | Daimler Transport Vehicles Ltd.                                |  | UK                      |  |                  | 100.00 | 
|47.    |  | S.S. Cars Ltd.                                                 |  | UK                      |  |                  | 100.00 | 
|48.    |  | The Lanchester Motor Company Ltd.                              |  | UK                      |  |                  | 100.00 | 
|49.    |  | Jaguar Land Rover Espana SL                                    |  | Spain                   |  |                  | 100.00 | 
|50.    |  | Jaguar Land Rover Deutschland GmbH                             |  | Germany                 |  |                  | 100.00 | 
|51.    |  | Land Rover Ireland Ltd.                                        |  | UK                      |  |                  | 100.00 | 
|52.    |  | Jaguar Land Rover North America LLC                            |  | USA                     |  |                  | 100.00 | 
|53.    |  | Jaguar Land Rover Nederland BV                                 |  | Netherlands             |  |                  | 100.00 | 



---

|       |  |                                                                   |  |                         |  |                  |        | 
|------ |  | ----------------------------------------------------------------- |  | ----------------------- |  | ---------------- | ------ | 
|Sr No. |  | Name of the Subsidiary Company                                    |  | Country ofincorporation |  | % ofShareholding |       
|54.    |  | Jaguar Land Rover Portugal - Veiculos e Pecas, LDA                |  | Portugal                |  |                  | 100.00 | 
|55.    |  | Jaguar Land Rover Australia Pty Ltd                               |  | Australia               |  |                  | 100.00 | 
|56.    |  | Jaguar Land Rover Korea Co. Ltd                                   |  | South Korea             |  |                  | 100.00 | 
|57.    |  | Jaguar Land Rover Automotive Trading (Shanghai) Co. Ltd.          |  | China                   |  |                  | 100.00 | 
|58.    |  | Jaguar Land Rover Canada ULC                                      |  | Canada                  |  |                  | 100.00 | 
|59.    |  | Jaguar Land Rover France, SAS                                     |  | France                  |  |                  | 100.00 | 
|60.    |  | Jaguar Land Rover (South Africa) (Pty) Ltd                        |  | South Africa            |  |                  | 100.00 | 
|61.    |  | Jaguar e Land Rover Brasil Importacao e Comercia de Veiculos Ltda |  | Brazil                  |  |                  | 100.00 | 
|62.    |  | Limited Liability Company Jaguar Land Rover (Russia)            |  | Russia                  |  |                  | 100.00 | 
|63.    |  | Land Rover Parts Ltd.                                             |  | UK                      |  |                  | 100.00 | 
|64.    |  | Jaguar Land Rover (South Africa) Holdings Ltd.                    |  | UK                      |  |                  | 100.00 | 
|65.    |  | Jaguar Land Rover Holdings Limited                                |  | UK                      |  |                  | 100.00 | 
|66.    |  | Jaguar Land Rover India Ltd                                       |  | India                   |  |                  | 100.00 | 
|67.    |  | Jaguar Cars Limited                                               |  | UK                      |  |                  | 100.00 | 
|68.    |  | Land Rover Exports Limited                                        |  | UK                      |  |                  | 100.00 | 
|69.    |  | Shanghai Jaguar Land Rover Automotive Services Company Limited    |  | China                   |  |                  | 100.00 | 
|70.    |  | Jaguar Land Rover Pension Trustees Limited                        |  | UK                      |  |                  | 100.00 | 
|71.    |  | JDHT Limited                                                      |  | UK                      |  |                  | 100.00 | 
|72.    |  | Tata Motors Finance Solutions Private Limited                     |  | India                   |  |                  | 100.00 |