PSG College of Arts and Science is one of the most renowned institutions in Tamil Nadu, and their admission requirements and fees can vary depending on the program and category of the student. For B.Com program at PSG College of Arts and Science, the admission is usually based on the merit of the candidate's 12th-grade scores. A score of 75% can be competitive, but it also depends on the number of applications received by the institution. Regarding the fee structure, PSG College of Arts and Science publishes their fee structure on their website for each academic year. The fees for B.Com program can also vary based on the category of the student (such as Indian, NRI, Foreign), and the mode of admission (such as government quota or management quota). I suggest you check the official website of PSG College of Arts and Science or contact the admission office to get the exact details on admission requirements and the fees for the B.Com program. They will be able to provide you with more accurate and up-to-date information about the admission process and fees for the program.