Can I appear directly for the 3rd year exams of B.Com? I have completed class 12th with 60%.

Gaurav, there is no such provision where you can give exams for 3rd year directly. If somebody is offering you this, it is going to be a fake degree. Opt for the right path by enrolling yourself for B.Com degree, give first year exams, then second and third year exams respectively. There are many universities that after taking a gap certificate from you offer you admission in regular courses. Check the websites of some good universities, don't go for some spurious degree or institution like this only that promises to give you a degree this way. It is not valid.

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