Since you're a CA student and need flexibility, you can look for colleges that offer B.Com through distance or open learning . These usually don't have strict attendance policies. Some good options include:

• IGNOU (Indira Gandhi National Open University)

• SOL (School of Open Learning, Delhi University)

• Annamalai University (Distance Education)

• Sikkim Manipal University (SMU-DE)

These programs allow you to focus on your CA preparation while earning your degree without worrying about regular attendance.

Hope this helps!