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Yes, maths is compulsory to pursue B.Com at UG level. Please check for the same at the eligibility criteria mentioned below:
Bachelor of Commerce (B.Com. ): Eligibility:
The basic eligibility for admission to any of the B.Com. programs is mentioned below. Candidates must pass in Higher Secondary School examination from a recognised educational board
They should have Maths and English as core subjects
Minimum 50% marks are required at 10+2 level
Although, candidates from Science and Arts stream are also eligible to apply, those with Commerce stream are preferred
There is no work experience required for the course. However, students with work experience can also apply. Regards.

Eligibility For M.Com. : Candidate must have studied B.Com. /B.Sc. /B.Sc. (Honours). Candidates willing to take admission in PG course M.Com through PGAT (Entrance Test), have to fill online application form. Test Paper for PGAT will be divided into two sections namely Section A and Section B. Section A: There will be General Aptitude test that will be common to all disciplines of PGAT and having 40 questions. The questions will be based on General Awareness, Reasoning, Current Affairs, General Science, Quantitative Ability, General Hindi, and English. Section B: In this section, there will be a proficiency test and that will be based on the subject in which student wants to take admission. There will be 35 questions from each subject. Note: There will be negative marking for each wrong answer, the candidate will be given -1 mark in common test and -2 marks in the paper of each subject. Regards.