Unfortunately, with a B.A. percentage of 41%, you are not eligible to pursue an M.Com from IGNOU. The minimum eligibility criteria for IGNOU's M.Com program is a Bachelor's degree in any discipline from a recognized university with a minimum of 50% marks in aggregate (45% for reserved category candidates). However, there might be other universities or institutions that have different eligibility criteria. You can explore those options if you are determined to pursue an M.Com.