Excel Wizard Sir,Try at K3
=IF(SUM(COUNTIFS(B$3:B3,B3,C$3:C3,C3,E$3:E3,E3,F$3:F3,F3,J$3:J3,J3*{1,-1}))>1,INDEX(K$3:K3,MATCH(1,(C$3:C3=C3)*(E$3:E3=E3)*(F$3:F3=F3),)),IF((MAX(K$2:K2)>4)+(COUNTIFS($B$3:$B$20,B3,$C$3:$C$20,C3)<2),"NA",COUNT(1/FREQUENCY(MATCH(C$3:C3&E$3:E3&F$3:F3,C$3:C3&E$3:E3&F$3:F3&{""},),ROW(C$3:C3)-ROW(C$2)))))