Hello ayhab as per i searched for what you asked ... it says that at the time of exam it is required to show them the actual completion of gradtuation certificate to be eligible for the exam.. so according to me i think B.com marks will be required.. 

for further requirement regarding to the eligibility here is the link i am attaching where you will get to know about the exact eligiblity

https://www.google.co.in/amp/s/bschool.careers360.com/articles/mat-eligibility-criteria/amp

All the best