Hey Prateek,

Since it is non listed subject there will be a deduction of 2.5% on your best 4 percentage for including physical education as your best 4 subject. Also,if you're changing your stream from  science to arts there will be again a deduction of 5% maximum  (depending from college to college). I would rather suggest you  to not include physical education as it would lead to a high deduction of percentage in total for you. 

Hope this helps .

Good luck!