Before reading the rest of your analysis of the findings, you usually start the discussion section of your paper by outlining the limitations of your study so that the reader is aware of them.
Alternatively, you might outline the limitations at the end of the discussion section to acknowledge the need for more research.
Unless a restriction is specifically related to a topic discussed in that area of the article, statements concerning a study’s limits should not be buried in the body [middle] of the discussion. But, if that’s the case, the restriction has to be reiterated at the end of the section.