changes to this script

Try this:

#target photoshop
    function main(){
    if(!documents.length) return;
    var doc = activeDocument;
    var oldPath = activeDocument.path;
    var newName
    for(var a=0;a<doc.layerSets.length;a++){
    activeDocument.activeLayer = activeDocument.layers.getByName(doc.layerSets.name);    
    dupLayers();
    var docCopy = activeDocument;
    activeDocument = doc
    doc.activeLayer = doc.layers[doc.layers.length-1]
    doc.activeLayer.duplicate(docCopy,ElementPlacement.PLACEATEND);
    activeDocument = docCopy
    activeDocument.trim(TrimType.TRANSPARENT,true,true,true,true);
    var saveFile= File(oldPath +"/"+doc.layerSets.name +".psd");
    SavePSD(saveFile);
    app.activeDocument.close(SaveOptions.DONOTSAVECHANGES);
        }
    }
    main();
    
    function dupLayers() { 
        var desc143 = new ActionDescriptor();
            var ref73 = new ActionReference();
            ref73.putClass( charIDToTypeID('Dcmn') );
        desc143.putReference( charIDToTypeID('null'), ref73 );
        desc143.putString( charIDToTypeID('Nm  '), activeDocument.activeLayer.name );
            var ref74 = new ActionReference();
            ref74.putEnumerated( charIDToTypeID('Lyr '), charIDToTypeID('Ordn'), charIDToTypeID('Trgt') );
        desc143.putReference( charIDToTypeID('Usng'), ref74 );
        executeAction( charIDToTypeID('Mk  '), desc143, DialogModes.NO );
    };
    function SavePSD(saveFile){ 
    psdSaveOptions = new PhotoshopSaveOptions(); 
    psdSaveOptions.embedColorProfile = true; 
    psdSaveOptions.alphaChannels = true;  
    activeDocument.saveAs(saveFile, psdSaveOptions, true, Extension.LOWERCASE); 
    } 

Thanks Mack

Can you tell me some example on that part i am confused what function need to set there

You would need to  re-program the main function. For each group It would create a new document with a canvas the size of the background layer  Using duplicate Background Layer into a new document with the name of the Current Document Name + Group Name. Then duplicate the layers within the current group into that document "Current Document Name + Group Name". If you want to preserve layers you would not want to merge visible. You would need to Save and close "Current Document Name + Group Name" As your layered or flattened Tiff.

The new document containing the Background would be created after statement 6 before statement 7  the dupLayers function would need to the dupe the layers into the document "Current Document Name + Group Name" so that action manager code would need to be changed and have the "Current Document Name + Group Name"  be a parameter.  You need to change the save as PSD to save as Tiff.

If the bottom layer is actually a Background layer that layer does not support transparency so the Trim transparency statement is not needed. So you can delete 9 and 10.  Statement 11 need a little update.

the above script selects the layer groups one by one from top order but its does not select the background while duplicating

thats the main problem please help me on that part

Okay, if you want to keep the layers intact, you can do it two different ways:

1. Make a copy of the file but don't use merge visible. Then loop though that copy file and delete all the other layersets and save.

2. Use the copy layers command from the main menu to record copying and moving a layer set to a new file of the same dimension. Copy the background layer also, then save and close.

I mean i use script listener only for doing some functions like photoshop action does

1. #target photoshop
2. function main(){
3. if(!documents.length) return;
4. var doc = activeDocument;
5. var oldPath = activeDocument.path;
6. for(var a=0;a<doc.layerSets.length;a++){
7. activeDocument.activeLayer = activeDocument.layers.getByName(doc.layerSets.name);
8. dupLayers();
9. activeDocument.trim(TrimType.TRANSPARENT,true,true,true,true);
10. var saveFile= File(oldPath +"/"+doc.layerSets.name +".psd");
11. SavePSD(saveFile);
12. app.activeDocument.close(SaveOptions.DONOTSAVECHANGES);
13.     }
14. }
15. main();
16. function dupLayers() { 
17.     var desc143 = new ActionDescriptor();
18.         var ref73 = new ActionReference();
19.         ref73.putClass( charIDToTypeID('Dcmn') );
20.     desc143.putReference( charIDToTypeID('null'), ref73 );
21.     desc143.putString( charIDToTypeID('Nm  '), activeDocument.activeLayer.name );
22.         var ref74 = new ActionReference();
23.         ref74.putEnumerated( charIDToTypeID('Lyr '), charIDToTypeID('Ordn'), charIDToTypeID('Trgt') );
24.     desc143.putReference( charIDToTypeID('Usng'), ref74 );
25.     executeAction( charIDToTypeID('Mk  '), desc143, DialogModes.NO );
26. };
27. function SavePSD(saveFile){ 
28. psdSaveOptions = new PhotoshopSaveOptions(); 
29. psdSaveOptions.embedColorProfile = true; 
30. psdSaveOptions.alphaChannels = true;  
31. activeDocument.saveAs(saveFile, psdSaveOptions, true, Extension.LOWERCASE); 
32. }

Merging visible layer i dont want that i want a duplicated layer group and its background from master file.

What are you trying to do? Why ae you using that  script in the first place.  Have you looked a the Image processor,  Image processor pro plugin  and the Picture processor scripts?

Have you tried removing the merge visible layers.