=IF is used when you want to check for a condition to be either True or False, and based on that, some action needs to be taken. The action could be some text / number to be displayed, or some formula to be executed.

But if you have more than 1 condition to be checked at a time, you can use AND within IF.

AND will check both the conditions together in way that IF

- AllÂ conditions are True, the output is True.
- Any even 1 condition is False, the output is False.

**Example**

Consider the below Sales data.

**Objective **– Provide incentive of 10% only IfÂ Product 2 is sold to Customer A.

The formula will be

=IF (AND (B2 = “Customer A”, C2 = “Product 2”), 10%, 0)

**Understanding the formula, how it works**

1) 1st Condition is, the Customer should be **Customer A**.

- B2 = “Customer A”
- This checks whether in cell B2, is “Customer A” present?
- The ” ” double quotes are required as Customer A is text. If we were checking for numbers, the ” ” would not be required.

- Once you copy the formula down, B2 will become B3, B4 and so on. Thus checking for each of the entries.

2) 2nd Condition is, the Product should be **Product 2**.

- C2 = “Product 2”
- This checks whether in cell C2, is “Product 2” present?

3) AND is used to check both conditions together, thus the 2 conditions and entered inside the AND.

4) Also, AND is used inside =IF, and forms a part of the **Logical_test** of **=IF** formula.

5) 10% is the Value if True of =IF.

6) 0 is the Value if False of =IF.

Only when both the conditions are satisfied the incentive of 10% is given, else 0.

**Thus, only in the last entry, order 1010, the incentive is 10%. All others have 0%.**