I recently received an offer from TCS, are work hours strictly calculated here for the 3 days that we visit office. Is it flexible?

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It is flexible

Normally also TCS never calculated work hrs
I have worked 7 hr days in my project before the pandemic

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I Don know before pandemic, but what I heard from a HR connect in our unit last week is, starting from end of this year it 5 days WFO and also they said now they are liberal for in and out timings but they will be checking that after few months

Also for our project in Mumbai Olympus campus ODC even now they are checking how much time is spent in ODC by a employee

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