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Hi,
On behalf of University Grants Commission (UGC), Central Board of Secondary Education (CBSE) conducts National Eligibility Test (NET). UGC NET is conducted twice a year in order to select candidates for only Assistant Professor or both Junior Research Fellowship (JRF) and Assistant Professor in Indian universities and colleges. As per media reports, from 2018 onwards UGC NET will be conducted once a year.
It may be noted that candidates qualifying for Assistant Professor post will not be considered for award of JRF. Candidates appearing in NET should clearly specify in the application form whether they are applying for both JRF and eligibility for Assistant Professor or only for eligibility for Assistant Professor, informs the official website.
So as you have done M.Sc, you are eligible for NET exam.
If you are interested for going into higher studies and get a PhD degree and carry out research work or want to be an assistant professor in a college then you can surely apply for NET exam.

There are some of the fine and good colleges in India for the course in which you want to complete your graduation. A list of some of these colleges is given below. It contains both the government and the private ones.
1. Academy of Maritime Education & Training (AMET University)
2. Mumbai University
3. Indian Maritime University (IMU)
4. Tolani Maritime Institute (TMI)
5. B.P. Marine Academy
6. Vel's Academy of Maritime Education & Training
7. HIMT College Hindustan Institute of Maritime Training Pre Sea Training Centre - Tamil
8. Hindustan Institute of Maritime Training HIMT Post Sea Training Centre - Tamil Nadu
9. International Maritime Academy - Tamil Nadu
10. MS. Vishwakarma Maritime Institute - Pune - Maharashtra
11. Maharashtra Academy of Naval Education and Training - - Maharashtra
12. Neotia Institute of Technology - Management and Science-West Bengal
13. R.L. Institute of Nautical Science - Tamil Nadu
14. Sailors Maritime Academy - Vizianagaram - Andhra Pradesh.

IPU CET is conducted by Guru Gobind Singh Indraprastha University for admission into various undergraduate & postgraduate courses. The admissions to the programmes of studies in Indraprastha University are primarily through common entrance tests (CET) conducted by the University or on the merit of the qualifying degrees. More than 120 colleges in Delhi NCT are affiliated to the IP University Delhi. The latest Update: IPU B.J. M. C. Result Declared (Check IPU Result)
Guru Gobind Singh University has released the IPU CET application and exam dates for all its UG & PG Courses which would be taking admission on the basis of IPU CET 2018. This page discusses in detail about admission into Journalism colleges affiliated to IP University Delhi. For details on all other courses, candidates can visit the link given below:
For details on all other courses candidates can visit the link given below:
BBA/ B.Com/ BCA. B.Tech
MBBS & BDS
Law
Hotel Management
IP University B.J. M. C. Admission 2018 IPU CET Dates
Event
Dates
IPU CET Application Begins
February 2018
Last date to apply online
10 April 2018
IPU B.J. M. C. Admit Card Released
24 April 2018
IPU CET B.J. M. C. Exam Date (Test Code:126)
29 April 2018, Sunday (2:00 PM to 4:30 PM)
IPU CET B.J. M. C. Result Declared on
7 May 2018
Mass communication colleges in Delhi under IPU
Journalism and Mass Communication - All Admission Notices
Register for all Updates on Mass Comm. Admission.

As you have completed M.Com and ICAI (Institute of Chartered Accountants of India), it is up to you whether you want to appear for the National Eligibility Test (NET) exam or not. Qualifying the NET exam is one of the eligibility criteria for the appointment of Assistant Professor in colleges and universities and for the award of Junior Research Fellowship (JRF). If you are interested in pursuing a career in teaching or research in Commerce, then qualifying the NET exam may enhance your career opportunities. However, if you are not interested in pursuing a career in teaching or research and instead wish to pursue a career as a Chartered Accountant, then appearing for the NET exam may not be necessary. In any case, it is recommended that you research and consider your career goals and options before deciding whether to appear for the NET exam or not.