For AFCAT (Flying Branch and Technical roles) , it’s compulsory to have Physics and Mathematics at 10+2 level with 50% each . If you did not study these subjects in Class 12 (Commerce stream), you don’t need to redo the entire 12th. Instead, you can appear for Physics and Mathematics as additional subjects through NIOS (National Institute of Open Schooling) . Once you pass both with the required marks, your eligibility will be valid. Just ensure the marksheet clearly reflects Physics and Maths as part of your 10+2 qualifications. This pathway is commonly used by non-science students aspiring for AFCAT.

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For AFCAT, the eligibility depends on the branch you want to apply for such as Flying branch, Ground duty( technical), Ground duty(Non-Technical). Since you are commerce pass-out student you do not need to repeat your entire 12th standard, you can appear for physics and mathematics through NIOS.
Once you clear them with 50% or above you will be eligible for Flying and Technical branches

But you can still be eligible for Ground Duty( Non-Technical) without giving maths and physics paper.