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Migrating Group Companies
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https://help.tallysolutions.com/docs/te9rel54/Data_Migration/Migrating_group_companies.htm

Migrating Group Companies

To migrate group companies from Tally 7.2 to Tally.ERP 9 you need to individually migrate the companies and then recreate the group.

To migrate group companies

1.     Migrate each company individually from Tally 7.2 to Tally.ERP 9.

2.     After migrating the companies, recreate the group company in Tally.ERP 9.