The record to IDENTIFY AND RECITE THE MAXIMUM NUMBER OF COUNTRY FLAGS ALONG WITH THEIR CAPITALS BY A CHILD is set by Baby Ameya Pratheesh (born on 25 December 2016) from UAE, Sharjah. She achieved this record by identifying 206 country flags and their capitals in 2 minutes and 43 second. She has achieved an extraordinary feat in the field of Learning and Memorizing. 

Learning and memorizing such a vast amount of information at such a tender age is a testament to her exceptional abilities and dedication. 

It's always inspiring to see young minds excel in different fields and set new records. Baby Ameya Pratheesh's accomplishment showcases the power of learning and the human brain's incredible capacity to absorb knowledge. 

Baby Ameya's commitment to learning and memorizing a vast amount of information speaks volumes about her determination and passion for education. Memorizing 206 country flags and their capitals is a complex cognitive task, involving visual memory, recall, and association skills. Baby Ameya's brain must have shown remarkable cognitive capabilities to process and remember all this information.