Hello

After B.Com, you cannot directly do LLM, because LLM requires an LLB degree first.
So the first step for you is to pursue an LLB (3-year course) after completing B.Com.
Once you finish LLB, you can then choose LLM with specialisation in Taxation.
If you start LLB in 2026, LLM will be possible after that.
For June 2026, you can aim to join LLB, not LLM yet. For more, you should read this: https://law.careers360.com/articles/llm-full-form