Dear Dilip Pandey,
Thanks. I would like to inform you our laptop is brand new one & config. is Intel(R0 Core(TM), i3-2330 M cpu, @2.20 GHz, 790 MHz, 4GB RAM. Now up-gradation not possible for me.

Yes exiting formula works perfectly but its run time is very long. I require some other formula instead of above, with using only sumif indirect with two or three criteria.