TCS has implemented stricter attendance requirements for employees, linking performance bonuses to office attendance. Employees with less than 60% attendance or less than three days in office per week will receive no performance bonus. Those with 75% to 85% attendance will receive 75% of the bonus, and those between 60% and 75% will receive half the bonus. TCS has also made it mandatory for employees to work 45 hours a week in the office.