Background

YOE- 4, early stage startup
CCTC- 15 LPA
Role - senior software engineer (backend)
Location: Remote

Offer 1

Company: Nielsen Media
Role: MTS-2
Location: Bangalore
CTC: 22LPA(Fixed) + relocation
Mode: 3 days WFO (5 days soon)

Offer 2

Company: Licious
Role- SDE-2
Location: Bangalore
CTC: 24LPA(Fixed) + 1L (variable) + relocation + ESOPS

Very confused on them, any help would be appreciated.
Goal of the switch is to take up more challenging work since current org is very early stage so hardly any scale.