This article examines the evolving mergers and acquisitions (M&A) landscape in India's IT sector in 2024, with a focus on the critical role of due diligence. It explores essential due diligence areas, including intellectual property, data privacy, cybersecurity, and compliance with emerging laws, which are vital for ensuring the success of M&A transactions. As the industry adapts to global economic uncertainty, due diligence helps mitigate risks and ensure that high-value, strategic deals remain viable. These comprehensive assessments are key to navigating the complexities of a rapidly changing business environment.