Tally Prime is presently available in two editions: Silver & Gold.
Where a single computer with Tally Prime is adequate for your accounting and business operations, the Silver edition is what you need. A 'user' in this context is actually a computer system. This edition comes with all the features & capabilities including Tally.NET and services like Remote Access.
If you are running a small business unit and don't have multiple entry for your business accounting, Tally Prime Silver is right product for you. This is meant for a single user, with support for one remote user (using Tally.Net Services). Therefore, Tally Prime Silver can be activated (as in licensed) on one computer and used from that same computer.
Tally Prime Silver comes with features like adding multiple companies and personal books of accounts and remote access etc. You can also create as many users as you need, and provide each with the appropriate level of security. Your only restriction is that these users will all need to access Tally Prime from the system on which it is activated (licensed).
As a Silver user, you can create one Tally.NET identity, which you can use to login to your own system from home or while on the move. Other users of Tally Prime can also grant access to you by authorizing this Tally.NET identity.