WFH during Notice Period in TCS

I am currently serving on Notice Period in TCS. My Last Working Day is 08 Nov 2024. As per current policies we have to maintain 85% attendance in office (Work From Office), else the Performance Pay will be deducted. Also, I have heard that if we don't maintain 85% attendance during our Notice Period then TCS will extend our Notice period OR will create some other issues for leaving the company. Because of this, a lot of time gets wasted in travelling and I am unable to study to get new / better offers. Should I take the risk of not going to office OR will it create some problem for me? I am completely fine if they deduct variable pay