Tata Sky (Tata Play) does not offer an official M3U playlist file download. The company is a DTH (Direct-to-Home) service provider, not an IPTV provider. Their primary delivery method is via satellite signals to your set-top box.
: You can only access channels that you have actively subscribed to on your Tata Play account. How to Use the M3U File tata sky m3u playlist file download