By default Tally.ERP 9 has two levels of Security namely Owner and Data Entry.
Owner - The owner has full access rights which will enable him to work with all the features of Tally.ERP 9, except for Tally Audit and Company Alteration which are reserved for the Administrator. Based on pre-defined security levels the Administrator can create other security levels and assign or restrict access based on the requirement.
Data Entry - Data Entry has restricted access but the administrator can assign or restrict the access based on the requirement.