A time zone is a rule, not an offset
It is tempting to think of a zone as a number of hours from UTC, and that works until it does not. Europe/London is UTC in January and UTC+1 in July; America/New_York is -5 then -4; Australia/Sydney is +11 then +10, in the opposite order, because summer is in December there. The offset is what the rule says on a particular date, not a property of the place.
That is why this page reads the offset at the instant being converted, rather than storing one number per zone. A zone name such as Asia/Kolkata or America/Sao_Paulo carries the whole history of what that region has done with its clocks since 1970, and the database knows about every change.
Some offsets are not whole hours. India is +5:30, Nepal +5:45, parts of Australia +9:30, Newfoundland -3:30, and the Chatham Islands +12:45. The page computes offsets in minutes rather than hours so none of those get rounded away.