Neither Commerce nor Arts is specifically required to become an IPS officer. The UPSC Civil Services Exam (CSE), which you need to crack to become an IPS officer,  doesn't have any subject prerequisites based on your stream after 10th standard

Science:

• Useful for Optional Subjects: If you have an interest in subjects like Forensic Science, Criminology, or Cyber Security, a Science background in 11th and 12th might be helpful. These subjects can be chosen as optional subjects during the UPSC CSE, potentially giving you an edge.
  
  Arts:
  • Strong Foundation for Social Sciences: Arts subjects like History, Political Science, Sociology, Psychology, and Public Administration provide a strong foundation for understanding social issues, governance, and human behavior. These are all relevant to law enforcement and can be beneficial during your UPSC CSE preparation.
    
    Commerce:
    • Develops Analytical Skills: Subjects like Economics, Accounting, and Business Studies can help develop analytical skills, critical thinking, and an understanding of financial systems – all valuable assets for an IPS officer.
      
      The key takeaway is to choose a stream that aligns with your interests and strengths. A well-rounded education with good academic performance is more important than the specific subjects you choose.
      
      I hope it helps!