To be eligible for the B.Com degree program at Sonalal Jha Shakuntla Devi Mahila Degree College in Gorakhpur, candidates must have completed their 10+2 education from a recognized board or university. Additionally, they must meet the minimum percentage criteria set by the college for admission. Students from any stream can apply for the program, but they must have a strong foundation in commerce subjects such as Accountancy, Economics, and Business Studies. Good communication skills, analytical thinking, and a keen interest in the field of commerce are also desirable qualities for prospective candidates.