The cut off and admission criteria vary college to college like if you want to join colleges under Delhi University then the seats are filled on the basis of 12th merit and if you go for Banaras Hindu University,Christ University then the admissions are done on the basis of their entrance tests.

To know more about above said universities, you can go for the below links -

https://university.careers360.com/articles/du-cutoff

https://christuniversity.in/commerce-and-management/commerce/bachelor-of-commerce-(bcom)/1109

https://university.careers360.com/articles/bhu-uet

Also, there are many colleges available in India so it would be good if you could tell which particular state you are interested in?

Good Luck!!!