Bro first have a look at the syllabus and past papers of accountancy and auditing. See if it works for you. I would recommend you not to opt for I.R. if you are comfortable with Accountancy and auditing.
As for Punjabi vs criminology. I have studied criminology and I must let you know that it is not an easy subject. If you have either;
1) studied punjabi before, or
2) are comfortable with writing the punjabi script, or
3) Punjabi is your first language
then go for Punjabi.
In short, I recommend Accountancy and Auditing over I.R. and Punjabi over Criminology.