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You can pursue M.com through distance education all you need is to graduate in any discipline or equivalent from a recognised university are eligible for admission to the M Com Programme

Following are few of many Open University offering M.Com through distance mode 

IGNOU ( Indira Gandhi National Open University)

University of Delhi ( School of Open Learning, University of Delhi)

If you want to know about the Universities of any particular state then kindly mention the state.

All the best.