To be eligible for the M.Com degree program at Sreemath Sivagnana Balaya Swamigal Tamil Arts Science College, Viluppuram, candidates must have completed a Bachelor's degree in Commerce or a related field from a recognized university with a minimum aggregate of 50%. Additionally, candidates may be required to pass an entrance exam and/or participate in a personal interview as part of the selection process. It is also important for applicants to have a strong foundation in accounting, finance, and business studies to excel in the M.Com program. Further details regarding eligibility criteria can be obtained from the college's official website or admissions office.