The document lists and provides details about some of the best commerce colleges in India, including SAI International College of Commerce and Economics in Bhubaneswar, Odisha which aims to make Odisha a top destination for commerce education. It also mentions Shri Ram College of Commerce in Delhi which was the first to offer a commerce program at the University of Delhi. Additionally, it discusses St. Xavier's College in Kolkata which has been operating for 160 years and offers both undergraduate and postgraduate commerce programs. Finally, it provides information about Manipal University - Manipal Academy of Higher Education and SRM Institute of Science and Technology, both large universities with commerce programs across multiple campuses.