Hey,

For taking the IELTS, your minimum age should be at least 16 years & you must have a valid passport.

You will be eligible to take the exam if you fall into one of the categories:

• Planning to study in UK/Australia/Canada/New Zealand/USA
• Being a medical professional, planning to work or study further in UK/Australia/USA
• Planning to emigrate to Canada/Australia/New Zealand.

So yes you may give the ielt exam even if you are pursuing bcom and in 2nd year.

Hope this helps.