Dear Student,
As you have completed your second year of B.com and have gained much knowledge in these two years you should try to implement it in this leisure time rather than wasting it by doing an internship. You may search for summer internships or even work from home internships in your free time and should apply to the suitable one on websites like Internshala, letaintern, frapp, etc. That will also gain you some experience alongwith money.
Hope this might help you.

Hello Sachin,

You are in bcom 2nd year then you can do the courses related to accounting like Tally,Erp 9 and also learn computer basic like word, Excel etc(because computer knowledge is must now a days) along with your study .this is the better choice for you.