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Will the new irreversibleTCPs are compatible with earlier releases of Tally.ERP 9?
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https://help.tallysolutions.com/docs/td9rel54/td9/working_with_projects/tcps_compatible_with_earlier_releases_te9.htm

Will the new irreversible TCPs be compatible with earlier releases of Tally.ERP 9?

No, the enhanced irreversible TCPs are only compatible with Tally.ERP 9 Release 5.4 and above.