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<h1>Due diligence certificate confirms compliance and disclosure requirements for IDR issues under SEBI guidelines by lead manager</h1> Lead Merchant Banker(s) must furnish a Due Diligence Certificate for IDR issues confirming that the draft/final prospectus conforms with publicly available information and management representations, complies with DIP Guidelines and IDR Rules, and contains disclosures adequate for investor decisions. The certificate requires validations of intermediary registration, underwriter capability, use-of-funds within main objects, segregation of issue proceeds until listing, prohibition of payments to firm allotment recipients, investor demat/physical option, single denomination and accounting/disclosure undertakings, depository agreements, and ongoing public notification of material developments, supported by an annexed documentary checklist.