Is it ok to report to any TCS location or we have to report only to base branch?

You can report to any TCS location in india.

So it won’t cause any issues or escalation? Cox there is one in my hometown and I can do WFO from hometown itself

You can technically report to any branch. Other than your base branch when you visit other branch. Say you r in x city and you visited y city office so your card won't be recognised. Security will recognise it and let it pass.