In Delhi which provide a distance learning education for b. A or b. Com.
Hello Yagnik !
You can consider the following institutes for distance learning for BA or B.com :-
1. Sky distance learning institute, delhi NCR
2. IGNOU study centre, delhi
3. Kosmo distance learning, delhi
4. School of open learning, university of delhi, delhi
5. DIPS - delhi institute of professional studies, delhi
There are many other institutes that you can consider as well.
All the best !