1. Non availability of information: In many occasions, when a person carries out due diligence, the required information may not be available or insufficient to derive a complete picture. 2. Unwillingness of target company’s personnel in providing the complete information: Non-co-operation of target company’s personnel may also prove to be a major hurdle during due diligence process. Sometimes, the available information would be pretended as not available. 3. Providing of incorrect information: Providing of incorrect information by the target personal also acts as a major hurdle in the due diligence process.

**POSSIBLE HURDLES IN CARRYING OUT A LEGAL DUE DILIGENCE** 1. Non availability of information: In many occasions, when a person carries out due diligence, the required information may not be available or insufficient to derive a complete picture. 2. Unwillingness of target company’s personnel in providing the complete information: Non-co-operation of target company’s personnel may also prove to be a major hurdle during due diligence process. Sometimes, the available information would be pretended as not available. 3. Providing of incorrect information: Providing of incorrect information by the target personal also acts as a major hurdle in the due diligence process. 4. Complex tax policies and hidden liabilities: Complex tax policies & structures may create a number of hidden tax liabilities, which may not be easy to track. 5. Multiple Regulations and its applicability: Owing to the new and emerging legislations, it is difficult to interpret whether a specific legislation is applicable for business and getting legal opinion on the same would prove to be very costly. 6. Process in providing data: Multiple Layers of review and scrutiny before data is provided for due diligence also hinders and delays the due diligence process. Thanks