The eligibility criteria for pursuing a Bachelor of Commerce (B.Com.) degree at P.N. Das College in India require candidates to have completed their 10+2 or equivalent examination from a recognized board. Students must have studied commerce or any other relevant subjects such as economics, accountancy, business studies, or mathematics at the 10+2 level. Additionally, applicants must meet the minimum percentage criteria set by the college for admission, which may vary from year to year. It is important for prospective students to check the specific eligibility requirements and any additional criteria set by P.N. Das College before applying for the B.Com. program.