Tax evasion and undocumented sales can make due diligence in Pakistan noticeably tougher, because they blur the true financial picture and create uncertainty for buyers. When records are incomplete or revenues are underreported, it becomes difficult to assess real profitability, verify cash flows, or justify a fair valuation. These gaps also increase legal and tax risks after the acquisition. To protect themselves, buyers usually push for deeper audits, cross-check supplier and bank data, and structure deals with safeguards. A business with clean, transparent books always earns stronger trust and a smoother sale.