Macro: 'Application defined error' while using Match.

Macro: 'Application defined error' while using Match.

Using Match, Index/Match gives the following error:

  1. Encountered error at line mn : Application defined error

I am not sure what is wrong. I have tried many times on different sheets. Also, enclosed a test spreadsheet with code  and a screenshot of the error message.
Any help to solve this is highly appreciated.

Thanks.