Overview

Due diligence is conducted by investors, acquirers, or lenders to verify the accuracy of claims, uncover potential liabilities, and evaluate the commercial potential of the deal. It helps mitigate risks and protect stakeholder interests before finalizing any transaction.

Documents Required

• Audited financial statements

• Tax returns (Income Tax, GST)

• Contracts and agreements

• Company incorporation documents

• ROC filings

• Statutory registrations (GST, PF, ESI, etc.)

• IPR documents (if applicable)

• HR records and payroll

• Litigation history

Benefits of Due Diligence

• Reduces risk of post-transaction surprises

• Ensures regulatory and tax compliance

• Helps negotiate better deal terms

• Protects stakeholders’ interests and reputation

• Validates business sustainability and profitability

Eligibility

• Businesses entering into mergers, acquisitions, joint ventures

• Startups raising funds from investors

• Investors or lenders evaluating a company

• Companies undergoing restructuring or IPO