If you are a software industry veteran, I cannot offer any advice.
However, if you are a newcomer, I may give a few things I learned:-
Incentives
If you work at IBM India, do not expect any bonuses.
Unlike other companies, you will not even get complimentary coffee.
Enjoy your cup of coffee while you pay yourself.
Work from home
This facility may appear to be quite appealing.
But watch out!
It may appear way too appealing at first because you can occasionally skip coming to the workplace and working from home.
However, as time passes, you will find on yourself connecting from home daily, extending your working hours.
It is difficult to tell the difference between work and home.
Attractive packages
Compared to TCS, the in-hand money you earn as a salary with IBM is less for the same promised package.
The onboarding and relocation bonus of Rs 50k with IBM is the enticing element.
However, keep in mind that when the package is decreased by $50,000, the basic salary is proportionally reduced, and when you are promoted the following year, the raise is plainly in the basic salary, leaving your in-hand salary unchanged.