Tally is the leading accounting and inventory management software in India. After acquisitions, Tally restructured into a two-tier partnership model with Master Tally Partners who oversee Secondary Tally Partners. There are currently 140 Master and 18,000 Secondary Tally Partners, with Masters receiving 25% of commissions and Secondaries receiving 15%. The top Master Tally Partners are based in cities like Mumbai, Bangalore, Chennai, and Kolkata and have been partners for 8-21 years.