PFA,
=IF(AND(G14<=36,OR(E14="chennai",E14="Mumbai",E14="Delhi")),35%,IF(AND(G14<=36,E14<>"chennai",E14<>"Mumbai",E14<>"delhi"),30%,IF(AND(G14>=37,G14<=48,OR(E14="chennai",E14="Mumbai",E14="Delhi")),23.1%,IF(AND(G14>=37,G14<=48,E14<>"chennai",E14<>"Mumbai",E14<>"delhi"),19.8%,IF(AND(G14>=49,G14<=60,OR(E14="chennai",E14="Mumbai",E14="Delhi")),11.6%,IF(AND(G14>=49,G14<=60,E14<>"chennai",E14<>"Mumbai",E14<>"delhi"),9.9%))))))