It would depend on various factors & requirements. Mostly concerning the working hours of the clientele, especially if they are located abroad. Nowadays one after another being slated back to their offices as we could see in Bangalore and is visibly tenants are getting agitated soaring rents conditions changed post 'covid' era. Many establishments have withdrawn benefits & allowances like conveyance, food coupons, tea/snacks etc. Increasingly employees involved also willing to report back to their offices & sites as many employees resent WH hours gets extended without limit in some places amidst domestic nuisances & frequent interruptions. Despite these advantages there are marked conveniences of relief from riding their vehicles up&down for work, home food and chances of avoiding frequent parties & week end musings. That apart, it's no secret that each establishment will have their own working arrangement as there is no specific rules enacted to cover WFH conditions. There are instructions about the timing for login, ready with accessories required for 'online'/remote working', uploading docs, conference calls etc. Also leave issues. There have been instances establishments swung into action to curb instances of dual employment by using the WFH advantage, sharing of sensitive data with other in the field etc. Need a comprehensive study
These are useful sites which hopefully help you to draft your own policy as desired -
https://www.quora.com/Can-an-employer-have-two-separate-work-from-home-policies-based-on-the-hire-date-for-the-exact-same-position
https://www.vantagecircle.com/en/blog/work-from-home-policy/
https://hr.economictimes.indiatimes.com/news/workplace-4-0/work-from-home-under-indian-legal-system/98464374.