Hey.

For calculation of best of four marks for admission in Delhi University for Bcom, the subejcts are divided into categories- C1 and C2.

The category C1 ir8aelf has 2 parts in which 1st part is for languages including Hindi and English and the second Part has core Subjects - Maths, Accounts, Business Studies/Commerce Economics.

For calculation of the best of four marks a Language subject from 1st Part of C1 must be included along with and 3 core subjects from part 2 of C1.

C2 has twenty other subjects which also included IP subject. So if you add a subject from C2 instead of a core subject mentioned in C1 part 2,  then 1% will be deducted from the aggregate percentage. As IP is a part of C2 so if you include it in your best of 4 percentage then 1% marks will be deducted.

Best of luck