Thank you very much for your consideration and the result but if I need a 
formula in the same cells in which we are getting the sum of three column 
without the formula, is there any possibility which shows the formula in 
the three cells, because in this way we may press F2 and check the cell 
references of the formula may be there is a possibility of omitting some 
cells if we checking the cell references

look at the jan sheet

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Attachment: macro for sum240516.xlsm
Description: application/vnd.ms-excel.sheet.macroenabled.12

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