Enhanced due diligence for dematerialisation requires validation of demat requests against issuer-provided static shareholder data and identity documents. Issuers or their RTAs must provide a static shareholder database of physical-share holders to Depositories, which shall validate dematerialisation requests received after the cutoff by matching static-data names against demat account names and flag mismatches. Flagged cases require submission of prescribed identity documents (Passport, marriage certificate, gazette name-change notification, or Aadhar); complete mismatches require the applicant to establish title with the issuer/RTA. Depositories must amend byelaws, notify participants and report implementation monthly; Stock Exchanges must notify listed entities and publish the circular.