Hey,

If we look at some of the best MBA colleges like IIM's we get to know that the eligibility of admissions in these colleges specify that the candidate must have scored 50% and more in Graduation which is 45% for reserved class or equivalent CGPA.

Thus, 60% is not required in B.com (//B.com) for admission in MBA but if you have scored 60% you are eligible to take admission in MBA course across the nation.

I hope this helps.

All the best!