Hello,
Candidates who are pursuing master's degree in the relevant discipline from a recognized university or those who have passed or appearing in the final year securing 55% aggregate are eligible to apply, there is relaxation of 5% for reserved categories, coming to your question yes if you're pursuing MCom first year then you're eligible to apply provisionally as NET scores remain valid for two years from the date of announcement of results, so you have to complete your post-graduation with the required aggregate as per your respective category within two years of declaration of NET results.
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