A group company is a nominal company and does not have data of its own. You cannot connect a group company to Tally.NET. Hence, a group company cannot be accessed by a remote user. However, the child companies of the group company can be connected to Tally.NET.
When a company is split, the Company Display Name of the parent company is inherited by the child companies. In case the parent company is connected to Tally.NET, the child company with the same Company Display Name , will not be able to connect to Tally.NET. Therefore, if you want to provide access of a child company to remote users, alter the Company Display Name of the child company and then connect to Tally.NET. The child company will inherit the Tally.NET user (remote user) details from the parent company, and you do not have to create users again.