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I have 40 shares of TCS on record date, can i sold share tomorrow and purchase once again during tender window then am i eligible for buyback or i need to hold my TCS securities till buyback over for successful bid?

you can sell buy many times....you can do anything after record date, buy more or sell etc.....whenever tender period will open then you can tender max. shares as per record date holding.
you can tender by buying again (2-3 days before tender last date, as per your broker etc) if you sold your holdings after record date.
If you added more shares after record date, then you can tender as per record date holding.
Your category (retail/general) will be decided based on your holdings on record date, no matter how many you are buying/selling/tendering after record.