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Hi Rahul
The question is not quite tight enough to be answered.
If you are referring to some documentation, it should be quoted here in full context.
A data layer can be any data layer on your site. Many sites incorporate several data layers.
utag_data is the specific data layer needed for Tealium to function, although you might be feeding additional data into the utag_data data layer from other data layers in your site.
Cheers
Kevin
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