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Default Max Date

hello all,
i am trying to get max date in "Sheet1" from sheet "Sal&Pmt" but #VALUE!
erroe is coming out, any proper way ?

=IF($B5="","",MAX('Sal&Pmt'!F7:F9996,'Sal&Pmt'!H7: H9996)) << upto here
showing, but when i am trying to match data with =$B5 (Sheet1) then problam
is start.

=IF($B5="","",MAX('Sal&Pmt'!F7:F9996,'Sal&Pmt'!H7: H9996=$B5))

 
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