there are two types of taking back up of tally data go to gateway of tally then alt+f3 from there u do back up of data in the drive u like ,
and second one whn we made companies in tally there data save in our tally folder in the name of DATA inside this there are back up of companies which we had made in the number like 0001, 0002 folders
INthis case just copy the desired company back up and paste it another computer in the same folder whereever u want to restore it