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If you join small scale company and then trying to TCS in October, then your background check will fail and offer will get revoked...this is the info i got from TCS HR. So think twicely before joining anywhere. If you can stay in small scale company for next 1 or 2 years then you can join.
Yes... The current offer will get revoked if you don't join...then next year, you have to clear interview rounds and join TCS...