Hey Vatsal,

Can you please specify for which course you are talking about? 

Some colleges do exempt attendence in ..b.com/m.com for the students who prepare for the CA and ACCA exams and some good colleges make attendence compulsory.

BBA students do need to attend colleges on a regular basis.

So it will totally depend upon tha course and the college in which you study. 

Hope, you got your point. All the best.