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Hi,
GATE (graduate aptitude test in engineering) is an exam conducted by IITs for the undergraduate students who want to pursue their M.Tech from IITs and other reputed institutions.
The Graduate Aptitude Test in Engineering (GATE) is an examination that primarily tests the comprehensive understanding of various undergraduate subjects in engineering and science.
The GATE score of a candidate reflects the relative performance level of a candidate. The score is used for admissions to various post-graduate education programs (e.g. Master of Engineering, Master of Technology, Doctor of Philosophy) in Indian higher education institutes, with financial assistance provided by MHRD and other government agencies.
The GATE exam is being held every year. This year the exam was held during February.

The eligibility criteria for MS differ in different universities. General eligibility criteria to in German University is as follows:
(a) High Academics performance or records in undergraduate studies.
(b) If the course is taught in German, then proof of proficiency in German Language. If the course is taught in English, then proof of proficiency in English by TOEFL or IELTS score.
(c) Some universities Require GRE score
(d) With relevant work experience in the field of further study chances of selection increases
(e) Demonstration of technical ability through project execution, participation in Technical symposium, conference etc.
(f) Recommendations letters from International known faculty from where college of graduation.

Students with B.Com degree have options of doing higher post graduate studies such as MCom, MBA, MCA or PG Diplomas or LLB, MA Mass Communication. MSW etc. You had also do one year long PG Diploma in area of your interests such as Banking, Insurance, capital market, HR, sales etc. You can also do industry specific certifications such as LOMA, IIBA, BCS, etc. You can professional courses such as CA, CS, CFA, CMA, etc.
CA is very prestigious but difficult to obtain a professional degree. MCom focuses on commerce, accounting, management and economics related subjects and prepares you for Finance and Accounting jobs in enterprises. MBA is a generic course on business management and administration and it focuses on functional areas of business such as accounting, finance, marketing, human resources, and operations. MBA provides wider options in different functions and various types of industries. Although you must do post graduate degree based on your interest area, I will recommend MBA with Finance specialisation for better career opportunities and growth.

B.Tech CSE graduate specialises in the theory of computation and design of computational systems. CSE graduates are trained to integrate several disciplines such as Information Technology, Electrical and Electronics Engineering, Software Design, etc. The CSE graduates are mainly involved in the development of software and hardware systems of various aspects of computing for products, systems and Information Systems. B.Tech IT is a program wherein students are trained to work as Developer in the field of Computer Applications Development and Maintenance.
Syllabus of B.Tech CS and B.Tech IT is similar up to 80 to 90% in various universities. Courses on Computer languages, data structure, databases, and networking etc are common. B.Tech IT degree course program is primarily focused on in the field of Computer Applications such as mobile computing, ERP, SCM etc whereas B.Tech CSE CS degree program primarily focused on subjects with more mathematical and theoretical foundations of computing rather than emphasizing specific technologies. It covers all emerging topic like Artificial Intelligence, BIDW etc. B.Tech CSE graduates can work both as Systems and Apps programmer whereas B.Tech IT graduates is trained only as Apps programmer.
Market acceptance of both degrees is almost similar in Apps Development and Maintenance companies. However, IT Product companies prefer B.Tech CSE graduates. In any engineering entrance examination seats of B.Tech CSE are first to be filled.

Shivanj don't go with which stream is better. Go with what you want do after studying B.Tech. You may take following considerations. If you like computer, want to build crazy application or something related to software go with Computer Science engineering. If you like playing with machines/motors or electricity go ahead with Mechanical engineering. Or Electrical engineering. If you are India, after studying Electronics and communication engineering most of the students gets job/work in IT companies. Only few percent gets chance in electronics companies. So I would suggest, better to study Computer Science engineering. If you want to sail through vast sea go with Marine engineering. If you have not decided what you want to do after B.Tech, sit for one or two days and decided what you want to do. If still confused, select any of the engineering mentioned in point # 1, 2 and 3 (Computer Science, Electrical, Mechanical, or Electronics). Best of luck.