https://help.tallysolutions.com/docs/te9rel60/Auditor_Edition/India/Statutory_Audit/Cut_paste_for_default_tally_group.htm

Classification of Groups/Ledgers using Move and To in Profit and Loss A/c (India)

Tally.ERP 9 provides users with the option to Move Tally Groups/Ledgers from one Schedule VI Head To another Schedule VI Head.

The procedure to use Move and To options in the Schedule-VI Profit & Loss A/c is the same as the procedure used in Schedule-VI Balance Sheet.

Click here to know how to Move Groups/Ledgers from one Schedule VI Head to another.