https://help.tallysolutions.com/docs/te9rel64/TSS/Creating_Security_Controls.htm

Assigning Security Control for Tally.NET Users and Auditors

By default, the Tally.NET user is authorised to enter data, but has restricted access to the company data. Similarly the Tally.NET auditor is authorised as the owner of the company and has full access to the company data. However, the system administrator can change the access controls of Tally.NET user or the Tally.NET auditor based on the requirement. Any user created under these security levels require Tally.NET authentication to access data.

To known more about assigning the security controls to a Tally.NET user and a Tally.NET auditor, click the links below:

Assigning Security Controls to Tally.NET User

Assigning Security Controls to Tally.NET Auditor