Junior Research Fellow JRF for commerce subject too. But Age limitation is 35 maximum for OBC,SC,ST, and women candidate only.

https://www.iti50.com/p/ugc-net-examination.html

Philip Kotler-Marketing Management. and some more...,

Hello Aakash,
The government conducts National Eligibility Test in which the candidates qualify as just NET or as both NET and JRF. When you qualify as NET you are eligible to apply as the post of assistant professor in colleges whereas when you qualify for both NET and JRF (for which cut off is high) you are now eligible to get admission for Ph.D. in universities without having to give their entrance test, in addition to this you also get JRF which is junior research fellowship for the period of 2 years which gets converted to SRF which is senior research fellowship thereafter. The purpose of giving these fellowship to students is to aid them for all the expenses that they will incur during the research process. So, that there are no financial constraints for conducting research.
Yes, it is for commerce field too, there is a separate paper for commerce students which is Paper no 8.
You can go to their official website and find full syllabus there.

Hope this helps,
Good luck!

UGC NET JRF is a research fellowship eligibility test by NTA for UGC NET and CSIR NET for science subjects.

www.iti50.com blog can give a clear note for recommended books in Management. https://www.iti50.com/p/ugc-net-examination.html

Philip Kotler-Marketing Management. and some more...,

UGC NET Exam is the gateway to make career in the lecturesihip as well as in Research Program

The exam is conducted in various subjects for Commerce, Arts as well as for Humanities Subjects

The NET Exam is conducted every year for recruitments in JRF and Lecturers Posts

If you are preparing for lectureship so age limit criteria is not the mandatory. But in JRF age limit is mandatory (maximum 30 years for General and maximum 35 years for OBC/ST/SC/PWD), so work harder to qualifying the NET Exam.

Check out more information from here

UGC NET JRF