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I would put it always at the end. You don't want client to see the limiting aspects as first thing in the deck.
Depends on your audience. For the kind of stakeholders who are more involved into the operational aspects, and who would prefer clarifications by interrupting the presentation, I would have it in the beginning. For the stakeholders who are concerned of the strategy and results, I would just push it to the end.
Depends on the storyline and how you plan to walk through the deck with your audience. I've seen both approaches used. Maybe an "in-between" approach is using call outs / footnotes on the upfront section and then having details in the appendix. This is if you're not sure which one to go with.
Rising Star
Agree with SC2 above. First it depends on whether you have not already covered those assumptions in prior meetings or those are really big game changers. If the answer to above is yes, then maybe have a high level slide of the major assumptions and have supporting slides in appendix. If they are already aware of everything or is a very high level strategic audience who care more about results than process, just start with the meat and have all supporting material in later sections or in appendix.
Analogy: Assumptions starts with A**.. like human body should be down below in most cases.
You are a Manager after all!
As a practice, we put it towards the end. This is because you would've covered the approach, the solution and the implementation details which would've set the right context for the assumptions to come into the picture.