In the due diligence process, there are distinct fields of priority. In line with normal due diligence procedures, the fields of due diligence have been chosen. There are already specific rules in the fields of due diligence, such as law and tax, determined by the competition laws of the nation or territory. Therefore, they are not discussed in the past studies as comprehensively, which tends to rely primarily on certain fields of due diligence that are frequently ignored. To develop the core principles behind due diligence, a comprehensive analysis needs to be conducted. In order to achieve a holistic overview of the method, due diligence is multidisciplinary in nature, so a vast variety of literature has been examined.

The author aims to constitute the backbone of a philosophical structure that describes the main fields of due diligence, the mechanism of due diligence, and the concepts of due diligence. This paper delves into the multidimensional nature of a due diligence process and its conformity with Indian legislations in order to provide Indian Companies with a holistic overview of the entire mechanism.