It is anticipated that there will noticeable new trend of due diligence in the domain of mergers and acquisitions with the advent of artificial intelligence (AI). AI-powered solutions are continuously getting better in automating a variety of processes, including risk assessment data collection, and analysis. Investigating the public sources serves the initial stage in a due diligence procedure. At this point, AI can look for ongoing tax and due diligence conflicts in public sources including official announcements, financial reports, prospectuses, and media coverage. The problems found in such an AI-generated report might be used as personalised input for the management's due diligence information. By automatically categorising the submitted documents, AI systems can expedite the procedure. Additionally, the software could look for sensitive information in the documents. In Merger transactions, the due diligence process includes numerous documents to be examined which contains employee details, sensitive information, and intellectual property details. AI Integration offers significant time saving and efficiency benefits. After a potential risk has been identified, evaluating its impact of the risk follows. For this, people use like their prior experience with identical situations, conversations with authorities and co-workers, practical training, as well as understanding of human reactions to legal and financial matters. In order to understand the patterns and control the risk assessments, AI can make use on its primary strength by identifying gaps and offering analysis of the submitted documents. This paper will discuss the role AI plays when a company merges and also the stance of AI in the detailed checklist identifying the benefits and challenges associated in due diligence with Mergers and Acquisitions.