Despite policy change, why are IT companies still unable to follow the work-from-office diktat?

Several IT services companies are allowing employees to work remotely instead of strictly enforcing the mandate to work from the office for a minimum of 2-3 days a week. While firms like Infosys, HCL, and Cognizant have implemented the policy, managers are prioritizing deliverables and upskilling. TCS, on the other hand, is taking a strict approach and deducting salaries of employees unwilling to come to the office.