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https://help.tallysolutions.com/docs/te9rel50/Tally_Net/Tally.NET.htm

Tally.NET

Tally.ERP 9 provides a new capability Tally.NET which is available by default. Tally.NET is a framework which works in the background and provides a broad range of services using the Internet.

Using Tally.NET the user can access the company’s data from a remote location using another instance of Tally.ERP 9; similarly a practicing Chartered Accountant working with Tally.ERP 9 Auditor’s License can scrutinize the client’s Tally.ERP 9 data remotely from the office.  

At the client’s place the system administrator has to create remote users with the permission to access or audit data from a remote location and assign controls based on their security level for the required company only.  The remote user accessing the company data acts as clients to Tally.NET.