Hey Bharti,
In government pg College, only m.com in commerce is available and if you want to pursue that then the eligibility criteria is graduation in b.com .

Hello aspirant,

M.com Taxation course high lights

Course Level:Post Graduate
Duration:2 years
Examination Type: semester system
Eligibility:Graduation with commerce subjects as the main subjects of study
Admission process:Based on counselling after qualification of a relevant ENTRANCE test
Course fee:INR 1 to 4 lacs
Job positions:Advisor,Revenue Agents,Tax Examiners, Tax manager,  Tax Account

Hope you understand,
Thank you