Hello Dharampal,

There are several universities and colleges in and out of India that provide decent courses in various fields in the form of distance learning. Distance learning is very common nowadays as one do not have to travel or settle miles away from home for education. The top colleges/ universities for distance learning for B.com degree in India are as follows:

1. Delhi University

2. Tamil Nadu Open University

3. Annamalai University, Directorate of Distance Education

4. University of Mumbai

5. Bharathiar University

6. Madurai Kamraj University

7. Karnataka State Open University

8. Punjab University

There are several other universities and colleges even private institutions that provide decent course structures for distance learning education.