The eligibility criteria for B.Com entrance exams can vary depending on the specific exam and institution. However, in general, 10+2 from distance education is usually not considered equivalent to regular school education for the purpose of internal marks.

Most B.Com entrance exams require internal marks as a part of the overall evaluation. Internal marks typically refer to the marks obtained in subjects studied during regular school education. Distance education programs may not provide the same level of internal assessment or evaluation as regular schools.

It's important to check the specific requirements of the B.Com entrance exam you are interested in to determine if 10+2 from distance education will be considered for internal marks. You may need to contact the exam authorities or the institutions you are applying to for clarification.

I hope this information helps you.