Hello,

Yes, there will be a deduction in the percentage. Please check the best of four calculation criteria for B.Com (//B.Com) in Delhi University

• Candidate must have scored minimum 60% or more in English/Hindi and combination of best three among  Mathematics, Accountancy, Economics and Business Studies/Commerce.
• If a subject is considered for calculation of best four which is not mentioned in List B will lead to a deduction of 1% per subject on the aggregate, the maximum net deduction is 2%.

Physical Education is not listed in list B. So if you include that subject then there will be a deduction of 1% upto 2% depending on number of subjects which you have considered which are not in list B.