The IF function is one of the most popular functions in Excel, and it allows you to make logical comparisons between a value and what you expect. In its simplest form, the IF function says:
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IF(Something is True, then do something, otherwise do something else)
So an IF statement can have two results. The first result is if your comparison is True, the second if your comparison is False
Nested IF Function:-
Using a function as one of the arguments in a formula that uses a function is called nesting, and we’ll refer to that function as a nested function.