Creating new Google Pay account! Help?

My Google play account was suspended around 5 months back. Now I’m focussing on creating new application without any sort of copyright problems. But I badly want a new developer account so I can publish them and update it any time.

So I heard that to create a new account we need a new email, credit card, address, mobile number and etc.

Well I can get that done with the help of my friend. But the problem is once I create the Google play account using all the different stuff, when I LOGIN through my old pc(where the old play account was banned) will I get caught from Google?
And should I move to a new location and login to the new account(because the old location can be tracked by Google and they can ban the new account too).??

Please help me out!